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2021-12-31-accounts

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

Annual Report and Financial Statements for the year ended 31 December 2021

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 2021.

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 - 16

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2021.

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 2021.

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
Mrs Martha Ntriwah Nugent 17 Nov. 2019 Chair
Mrs Josephina Ababio 17 Nov. 2019 Vice-Chair
Ms Tina Commodore 17 Nov. 2019 Secretary
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
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 2021.

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.

On 19[th] October 2021, the charity converted to a Charitable Incorporated Organisation (CIO) which will take over the operations of the limited by guarantee company on 1[st] January 2022, and the company will be dissolved soon after.

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 2021

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 2021

4. Achievements and Performance

GNA activities in the UK and Ghana in the last year had seen a drastic change due to the unprecedented crisis of the COVID-19 pandemic. The following are some of our achievements in the year.

Welfare activities:

Despite the pandemic and lockdown restrictions, we continued with our charitable donations in the UK and Ghana. We now have affiliation with Southwark Council, the borough where the GNA office is located. GNA donates food parcels quarterly to Peacan Food Bank in Peckham which is within the remit of supporting Black and Ethnic minority as well as smaller charities. GNA paid for the initial media coverage fee to support the Ghanaian Community COVID 19 Awareness Programme and continued the collaborative working with Ghana Union and other Ghanaian associations in the UK to educate and support Ghanaians in the UK. This ongoing programme has benefited many Ghanaians globally as there is the opportunity to tune in from all over the world with multimedia support. In May 2021 GNA donated £350 to support the initial work. A strategic meeting took place in August 2021 to draw up a programme for the initial work. Formation of Operational group to invite GNA members with special skills to sign up for virtual/ face to face teaching, coaching and mentoring in progress.

Donations to charity

GNA members made individual contributions at sector levels and donated to their chosen sectors. South West Sector donated £500 to Homestart in Merton, Surrey. South East London sector donated £720 to MIND (mental health) in the South East. North West Sector donated food parcels to vulnerable adults and East and Essex sector £800 to two homeless units, one in Redbridge, Essex and one in Whitechapel, East 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 2021

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

In January and February 2021, GNA donated PPEs worth £3,000 and consumables, including emergency kits donated by Great Western railways to Krobo Odumase General Hospital, and also to Somanya Polyclinic, both in the Eastern region of Ghana. GNA donated PPEs worth £1,000 to the Accra Mental Hospital.

To support vulnerable young children and smaller charities in Ghana, GNA donated clothing, toys, books to REMAR Foundation, a charity that supports teenagers and young adult with alcohol and drug addiction. In April 2021 GNA donated PPEs to Abiriw Junior Secondary School worth £500 in the Akuapim region.

In May 2021, GNA organised a Thanksgiving Service and Fundraising event in aid of Health Promotion and Education in Ghana and UK. GNA successfully raised an amount of £ 9,000. This amount is being used to support GNA Education programmes in Ghana and UK.

GNA has gone into partnership with the Trio Bridge Foundation, a Methodist affiliated charity, to rebuild and facilitate, Virtual/face to face tutoring, mentoring, coaching and preceptorship for student nurses at Afosu Methodist Institute of Nursing and Midwifery in the Eastern Region of Ghana.

Five GNA sectors donated £100 each and £350 by five individual GNA members to support Sherifa, a vulnerable young female in Northern Ghana undertaking her Midwifery training in Tamale. This is in collaboration with Renel Ghana Foundation and a branch of Gender Affairs in Northern Ghana

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 £110,545 (2020- £165,127) of which £38,691 (2020 - £77,118) was restricted to welfare and grant-funded projects of the charity. A surplus of £53,818 (2020 - £27,943) 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 £117,000.

The ‘free’ reserves (total unrestricted reserves less designated funds) at the period amounted to £166,691 (2020£166,691). The trustees regard this as adequate for now but once the Covid situation has abated, activities will return to normal levels and the excess will be used.

Page 5

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2021

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 £96,000 (2020 - £106,490) 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

A planned budget of £4000 out of the £9,000 Fund raised during the GNA thanksgiving service for Education will be spent in purchasing books, manikins and resource pack to set up a library and skills/demonstration room for the Afosu Methodist Institute school of Nursing and Midwifery.

Plans for GNA members to travel to Afosu for further support materialised in January 2022, 3 GNA members visited to assess and plan for future support.

The GNA business and benevolent / education committees support a proposal for GNA to pay for the fare of members who will be travelling to Afosu Methodist institute of Nursing and Midwifery to undertake face to face tutoring.

GNA members have agreed to a proposal to award scholarship named GNA Founder’s Award to a teenager from a poor background with Aggregate 6-12 aspiring to be a Nurse or Midwife. £1000 yearly over 3 years will be allocated for his/her tuition. GNA has allocated £250 yearly for REMAR to support young adults with Drug and Alcohol abuse Ghana. GNA will donate £250 to PEACAN in Peckham in Southwark Borough.

On behalf of the Board

Mrs Martha Ntriwah Nugent

Chair

20 June, 2022

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 2021 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

20 June, 2022

Page 7

Ghana Nurses Association (UK)

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the year ended 31 December 2021

Notes
Income and endowments
Donations and legacies
2
Other trading activities and fundraising
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
£
71,533
321
-
71,854
300
50,035
50,335
21,519
179,314
200,833		 Restricted
£
-
7,704
30,988
38,691
-
6,393
6,393
32,299
23,847
56,146		 2021
£
71,533
8,025
30,988
110,545
300
56,428
56,728
53,818
203,161
256,978		 2020
£
57,402
5,599
20,850
83,851
941
54,967
55,908
27,943
175,218
203,161

Page 8

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2021

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
6,760
150,473
157,233
12,080
145,153
245,153
184,260
16,573
-
200,833		 Restricted
£
-
11,825
11,825
-
11,825
11,825
-
56,146
56,146		 2021
£
100,000
18,585
150,473
169,058
12,080		 2020
£
100,000
22,515
94,616
117,131
13,970
156,978 103,161
256,978
184,260
16,573
56,146
256,978		 203,161
162,741
16,573
23,847
203,161

Page 9

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2021 (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 20 June, 2022 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 2021

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 2021

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 basis.

Page 12

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2021

2. Donations and legacies

Membership dues
Gift aid receipts
Capacity-building grants
3. Other trading activities
Fundraising income-PPE
Sundry merchandise sales
Total
4. Income from charitable
activities
Welfare
Total		 Unrestricted
£
41,793
29,740
-
71,533
Unrestricted
£
-
321
321
Unrestricted
£
-
-		 Restricted
£
-
-
-
-
Restricted
£
7,704
-
7,704
Restricted
£
30,988
30,988		 2021
£
41,793
29,740
-
71,533
2021
£
7,704
321
8,025
2021
£
30,988
30,988		 2020
£
27,440
22,855
7,107
57,402
2020
£
5,439
160
5,599
2020
£
20,850
20,850

Page 13

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2021

5. Expenditure on raising funds

Unrestricted Restricted 2021 2020
£ £ £ £
Fundraising costs 300 - 300 941
Total 300 - 300 941

6. Cost of charitable activities

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
£
28,184
6,393
-
4,000
2,987
8,472
50,035
Unrestricted
£
2,000
-
987
2,987		 Restricted
£
6,393
-
-
-
-
-
6,393
Restricted
£
-
-
-
-		 2021
£
38,577
6,393
-
-
2,987
8,472
56,428
2021
£
2,000
-
987
2,987		 2020
£
33,259
9,939
7,107
3,910
3,960
3,520
61,695
2020
£
2,000
262
1,699
3,960

Page 14

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2021

7. Sundry debtors
Members account balances- dues
Members account balances- bereavement
Prepayments and deposits
Total
8. Sundry creditors
Accrued Expenses
Members credit balances-dues
Deferred income- Property levy
Total		 Unrestricted
£
6,760
-
-
6,760
Unrestricted
£
2,000
10,080
-
12,080		 Restricted
£
-
11,825
-
11,825
Restricted
£
-
-
-
-		 2021
£
6,760
11,825
-
18,585
2021
£
2,000
10,080
-
12,080		 2020
£
4,615
5,700
12,200
22,515
2020
£
3,000
10,870
100
13,970

Page 15

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2021

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 2021
£
162,741
16,573
179,314
23,847
203,161		 Incoming
£
71,854
-
71,854
38,691
110,545		 Outgoing
£
(50,335)
-
(50,335)
(6,393)
(56,728)		 Balance
at 31
December
2021
£
184,260
16,573
200,833
56,146
256,978

Page 16