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← Ghana Nurses Association (UK)

2023-12-31-accounts

Ghana Nurses Association (UK) (A Charitable Incorporated Organisation)

Annual Report and Financial Statements for the year ended 31 December 2023

Charity Number: 1152584

Ghana Nurses Association (UK)

(A Charitable Incorporated Organisation)

Annual Report and Financial Statements for the year ended 31 December 2023

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 2023

The Trustees of the Charity present their Annual Report and Accounts for the year ended 31 December 2023.

1. Reference and Administrative Details

Name of Charity: Ghana Nurses Association (UK) Charity Registration Number: 1152584 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 Trustees of the charity are: Name Date appointed Position Mrs Josephina Ababio 27 January 2024 Chair Doris Begah 27 January 2024 Secretary Lina Addo-Yobo 27 January 2024 Treasurer Elizabeth Hackman 27 January 2024 Henrietta Korang 27 January 2024 Evelyn Asiam 27 January 2024 Patricia Alfonso-Brown 27 January 2024 Selina Willis 27 January 2024 Florence Eghan 27 January 2024 Gloria Lamptey 27 January 2024

Page 1

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2023

2. Structure, Governance and Management

Governing Document

Ghana Nurses Association (UK), hereby referred to as GNA, is a Charitable Incorporated Organisation (CIO), association model, having been originally incorporated on 6[th] March 2013 as a company limited by guarantee, and converted to a CIO, and is governed by its Constitution. The liability of each member is nil. 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, midwives, and other health professionals in London, and has now extended its reach 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 and midwives from Ghana and other minority ethnic communities from the West African sub-region living in the United Kingdom.

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

Appointment and induction of Trustees

The Trustees of the Charity are elected bi-annually at the Annual General Meeting for an initial two-year term and serving up to a maximum of two terms.

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

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 the external risks is that of a 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 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 charity. 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 2023

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 qualified 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.

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.

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

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 2023

4. Achievements and Performance

The following are some of our achievements in the year.

Welfare activities:

The Welfare Team visited some 30 members who were ill either in hospital or recuperating at home. They also supported some 20 members who were bereaved and families of deceased members. Such support included some 180 to 270 members attending mourning wakes, funeral services and thanksgiving services 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, a fund set up by the members and managed on their behalf by the charity.

Donations to charity

Peacan Food Bank in Southwark. Twice yearly Donation to Food Bank. Peacan serves over 100 -150 families a week and they rum coffee mornings on daily basis.

Yearly GNAUK Sector Charity Donations to Hospices South-East London. Home/Sure start Merton in South-West London, Homeless shelter in White Chapel in the East of London.

Supporting Older persons facing Isolation in North-West London with food parcels. Supporting Local Churches in North London.

This charity giving and support for community is in response to GNA UK’s objectives to support communities in the UK and smaller charities.

Social Activities

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

The Sector 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.

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.

In 2023 GNAUK was involved in a lot of social events in celebration of GNA.UK 30th Anniversary including: Lead and organised by the Social Directorate and Planning committee. Social Report attached. Thanksgiving Service in May 2023. Sponsored Walk at the Olympic to raise Funds, attending Royal Ascot in June. Boat Party starting from West Minster Pier in August 2023Health promotions event October 2023. Dinner/Dance /Fundraising. These events brought members together to socialise and appreciate each other as we had not met since the lockdown and promoted the wellbeing of members, Members donated and raised funds for our worthy causes.

Page 4

Ghana Nurses Association (UK) Trustees’ Annual Report for the year ended 31 December 2023

Education

We teamed up with another Charity, Noviha UK, through which our members who were not confident in the use of keyboard or accessing electronic communication networks, attended weekly computer awareness sessions. This co-operation is still ongoing.

Overseas Activities

Partnership with Remar Foundation Ghana supports to supports teenagers with Alcohol with substance abuse and with high incidence of teenage pregnancy, Donate large amount of clothing, children’s books and toys. donated by a UK Church and School by teachers. GNAUK paid for the 2 separate freights to Ghana and also footed the cost of travelling to 2 regions to donate. The Ghana GNA.UK Support group and members on vacation in Ghana played an active role in donating the items. This is in adherence to GNAUK objectives to support smaller charities in Ghana.

GNA UK Pastoral project for Internationally Educated nurses from Ghana

Funding granted in August 2022 (£1180) and July 2023 £4040 Costing and activities in Report. External facilitators. Administrative charges, renumeration for members teaching via webinars, TNT for Pastoral Project group (Midwives) travelling to Luton and Dunstable NHS Trust to support newly arrived internationally Educated Midwives. Pastoral group developed a Handbook, Pastoral project leaflets distributed to hospitals. Recreational activities and Health promotion. Face to face meetings for nurturing, coaching and mentoring via Zoom and face to face at hired venues. The project is ongoing.

In 2023, GNA started to work in collaboration with TRIO Bridge to support Afosu Institute of Nursing and Midwifery in Ghana. GNAUK’s role in the partnership is to support tutors and students via Zoom with mentoring and coaching and yearly face to face teaching. Also to provide learning resources. GNAUK and TRIO Bridge foundation signed a Memorandum of understanding in July 2023.

In 2023 GNA donated a large number of Nursing and Midwifery books 2 Manikins, for Pregnancy examination and Urinary catheterisation. Two GNAUK members, a general nurse and a midwife travelled to the school to support tutors and students. As part of the ongoing overseas project, a teenager from under privileged background in the Eastern Region of Ghana was interviewed and awarded GNAUK Founders award Scholarship to undertake her Nurse Training for 3 years. GNAUK will fund her tuition fee and upkeep with allocated fund of £1000.00 a year

COLLABORATIVE WORK.

GNAUK is an active member of the BAME Consortium and the International Nurses and Midwives Associations UK and in the last year have supported each other through webinars and attending their conferences. GNAUK works in collaboration with the Ghanaian Diaspora Nursing Alliance (GDNA)of which members are based in the America, Australia, Canada, Ghana and United Kingdom. GNA have supported them in both UK and Ghana. In November 2023, following a proposal By Tropical Health Education Trust (THET) for skills exchange programme in Ghana. GNAUK and Nurses and Midwives Council (N&MC) Ghana entered into partnership and completed an application for Small Grant for the project. Project development will be reported in 2024 as is still in working progress.

GNAUK in collaboration with Ghana Union UK for Health promotion programmes to Ghanaians Globally. This has been well patronised very educative and well patronised Ghanaians in and outside Ghana. Ghanaian communities Services in the UK, GNAUK and other Ghanaian Nursing Groups (Alumni) and Ghanaian societies in the UK floated shares and GNA UK purchased 11 shares amounting to £110,000 at the end of the year 2023. This was to purchase by to let Property as an investment. Dividend yet to be redeemed. Report on GNA UK 30TH Anniversary celebrations in 2023.In total £20, 000 was generated from GNAUK member’s Benevolent fund. Expenditure attached.

Page 5

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2023

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, and a grant from the Florence Nightingale Fund. The total incoming resources came to £102,601 (2021-£110,545) of which £28,210 (2021-£38,691) was restricted to welfare and grant-funded projects of the charity. A deficit of £12,058 (2021- a surplus of £53,818) 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 unrestricted operating expenditure (£86,016) plus an overseas provision of £10,000, which amounts to £96,000 in cash.

The ‘free’ cash reserves at 31[st] December amounted to £56,964. The trustees regard this as inadequate and will continue to improve on cost savings and other measures to improve the situation.

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. We are also thankful to the Nightingale Foundation Fund for the grant of £10,180.

Funds Held as Custodian Trustee on Behalf of Others

The charity holds funds in the sum of £100,000 (2021 - £96,000) in a GNA Members’ Benevolent Fund. The Fund belongs to the members of the charity 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 and long-term care in cases of illness, especially for the elderly and retired members.

6. Future Plans

The support for Afosu Methodist Institute school of Nursing and Midwifery is long-term and is continuing into foreseeable future. Plans for GNA members to travel to Afosu for further support materialised in January 2022, when three GNA members visited to assess and plan for future support. The findings of the visit would be put into practice in the years to come.

The GNA business and benevolent/education committees support a proposal for GNA to pay for travel costs in Ghana for members who will travel to Afosu Methodist institute of Nursing and Midwifery to undertake face to face tutoring.

The GNA members’ proposal to award a scholarship each year, named “GNA Founder’s Award”, to a teenager from a poor background with aggregate 8-12, and aspiring to be a nurse or midwife is ongoing. £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.

On behalf of the Board

Mrs Josephina Amoah-Ababio

Chair

4[th] September 2024

Page 6

Ghana Nurses Association (UK)

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

I report to the trustees on my examination of the accounts of the above charity for the year ended 31st December 2023.

Respective Responsibilities of Trustees and Examiner

As the charity's trustees, 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Charted Certified Accountants .

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Samuel K Tsipotey, FCCA

36 Charcroft Gardens Enfield Middlesex EN3 7HA 4[th] September 2024

Page 7

Ghana Nurses Association (UK)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 December 2023

Notes
Income and endowments
Donations and legacies
2
Other trading activities and
fundraising
3
Income from charitable activities
4
Bank interest earned
Total Income and endowments
Expenditure
Expenditure on raising funds
5
Expenditure on charitable activities
6
Total expenditure
Net income/(expenditure) for the
year before transfers
Reconciliation of funds
10
Total funds brought forward
Total funds carried forward		 Unrestricted
£
88,688
25,403
5,824
129
120,045
64,684
33,804
98,488
21,557
180,005
201,562		 Restricted
£
5,290
7,035
46,925
-
59,250
-
68,690
68,690
(9,440)
56,410
46,970		 2023
£
93,978
32,438
52,749
129
179,295
64,684
102,494
167,179
12,117
236,415
248,532		 2022
£
75,130
9,930
16,900
641
102,601
97
114,561
114,658
(12,058)
248,473
236,415

Page 8

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2023

Notes
Fixed Assets
Investments
7
Current Assets
Sundry debtors
8
Cash at bank and in hand
Creditors: Amounts due within one year
Sundry creditors
9
Net current assets
Net assets
Funds of the Charity
10
General funds
Designated funds
Restricted Welfare funds		 Unrestricted
£
110,000
27,066
134,953
162,019
70,458
91,561
201,562
185,588
15,974
-
201,562		 Restricted
£
-
12,888
36,107
48,995
2,025
46,970
46,970
-
-
46,970
46,970		 2023
£
110,000
39,953
171,060
211,014
72,483		 2022
Amended
£
110,000
26,827
162,223
189,050
62,635
138,531 126,415
248,532
185,588
15,974
38,955
248,532		 236,415
164,031
15,973
48,049
236,415

Page 9

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2023 (continued)

The financial statements have been prepared in accordance with the special provisions relating the Statement of Recommended Practice: Accounting and Reporting by Charities issued in April 2013 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

The Trustees acknowledge their responsibilities for:

The financial statements were approved by the Trustees on 24[th] September 2023 and were signed on their behalf by:

Mrs Lina Addo-Yobbo

Treasurer

4[th] September 2024

Page 10

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2023

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 and applicable accounting standards and the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities, issued in April 2013

b) Charity Status

The Charity is a Charitable Incorporated Organisation (CIO). Elected members of the charity are the trustees

who and are named on page 1. In the event of the Charity being wound up, the liability of members of the charity is nil.

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 2023

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 training, and legal advice given to trustees on governance or constitutional matters.

All costs are charged to 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 2023

2. Donations and legacies

Membership dues and levies
Gift aid receipts
Grants received- Florence Nightingale
General donations
3. Other trading activities
Fundraising income
Sundry merchandise sales
Total
4. Income from charitable activities
Fighting Isolation, and Health Promotion
Total
5. Expenditure on raising funds
Fundraising costs- 30th anniversary, etc
Total		 Unrestricted
£
40,745
27,026
-
20,917
88,688
Unrestricted
£
23,806
1,598
25,403
Unrestricted
£
5,824
5,824
Unrestricted
£
64,684
64,684		 Restricted
£
-
-
4,040
1,250
5,290
Restricted
£
7,035
-
7,035
Restricted
£
46,925
46,925
Restricted
£
-
-		 2023
£
40,745
27,026
4,040
22,167
93,978
2023
£
30,841
1,598
32,438
2023
£
52,749
52,749
2023
£
64,684
64,684		 2022
£
36,330
24,935
10,180
3,685
75,130
2022
£
8,745
1,185
9,930
2022
£
16,900
16,900
2022
£
97
97

Page 13

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2023

6. Cost of charitable activities

Fighting Isolation, Welfare and Health Promotion
Other charitable activities
Overseas activities
Office support costs
Governance costs
Total
Governance costs are:
External scrutiny and filing fees
Meeting expenses
Trustee expenses
Total		 Unrestricted
£
11,160
4,048
1,420
15,485
1,691
33,804
Unrestricted
£
1,670
-
21
1,691		 Restricted
£
60,159
-
-
7,691
840
68,690
Restricted
£
830
-
10
840		 2023
£
71,319
4,048
1,420
23,176
2,532
102,494
2023
£
2,500
-
32
2,532		 2022
£
26,846
56,665
3,796
23,665
3,589
86,016
2022
£
2,500
976
113
3,589

7. Investments

These are investments in the Ghanaian Community Property Services Ltd, a company formed by Ghanaian community associations in the UK in 2019 to acquire and run a Ghanaian Community Centre to act as a focal point for Ghanaian community activities. The amounts stated are at the nominal value of eleven shares.

8. Sundry debtors

Members account balances
Prepayments, accrued revenue and deposits
Total		 Unrestricted
£
26,166
900
27,066		 Restricted
£
12,888
-
12,888		 2023
£
39,053
900
39,953		 2022
£
16,145
10,682
26,827

Page 14

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2023

9. Sundry creditors

9. Sundry creditors
Accrued Expenses
Members account credit balances
Total		 Unrestricted
£
62,359
8,099
70,458		 Restricted
£
-
2,025
2,025		 2023
£
62,098
10,124
72,222		 2022
£
53,500
9,135
62,635

10. Funds carried forward

Unrestricted funds
General funds
Designated funds
Total unrestricted
Restricted funds
Welfare funds
Florence Nightingale fund
Sherifa fund
Total restricted
Total funds		 Balance at 1
January 2023
£
164,031
15,974
180,005
48,049
8,362
-
56,411
236,416		 Incoming
£
120,045
-
120,045
55,035
4,040
175
59,250
179,295		 Outgoing
£
(98,488)
-
(98,488)
(64,129)
(3,911)
(650)
(68,690)
(167,179)		 Transfers
£
-
-
-
-
-
-
-
-		 Balance at 31
December 2023
£
185,588
15,974
201,562
38,955
8,491
(475)
46,970
248,532

Page 15

Ghana Nurses Association (UK)

Notes to the Financial Statements for the year ended 31 December 2023

Purposes of restricted funds

Welfare fund

GNA suffers a lot of deaths and bereavement among its members in a year. The fund belongs to the members of the charity who contribute voluntarily and by levies on them and is managed by the charity on their behalf. The fund is used to help alleviate the effects of funeral costs on the members and their families.

Florence Nightingale Fund

This fund aims to support internationally educated nurses recruited from Ghana to integrate and work in the UK.

We help by:

Sherifa fund

Sherifa Adams, identified by a local NGO Renal Foundation is a student midwife supported by GNA for her Midwifery training in Tamale Teaching Hospital Midwifery Training school in Ghana. Sherifa’s fees and upkeep were initially paid by individual GNA members. From 09/01/23 in her final year, Semesters 5.6, it was agreed by GNAUK Executive trustees and general membership that funding should be taken from GNAUK coffers to pay for Sherifa’s fees and upkeep GHC400 and GHC4,052. She is due to complete her Midwifery training in July 2024.

Sherifa’s aim is to return to her village and serve the community, prevent Maternal and Neonatal deaths. She would also educate her community against child bride and promote girl’s education in the Northern region in Ghana.

Page 16