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← Ghana Nurses Association (UK)

2024-12-31-accounts

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

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

Charity Number: 1152584

Ghana Nurses Association (UK)

(A Charitable Incorporated Organisation)

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

Contents

Page
Trustees’ Annual Report 1 - 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 12-17

Ghana Nurses Association (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: 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 2024

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 2024

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 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. Birthday recognition and celebration are a major part of our “fighting isolation” strategy. Members marking landmark birthdays are given monetary gifts and cards from the Members Benevolent Fund and volunteers help organise celebrations.

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. The Founders’ Scholarship grants scholarships and bursaries to nursing and midwifery students in Ghana.

e ) Health Promotion and education

The charity is very passionate about public health promotion initiatives and are supporting efforts in health promotion and education both in Ghana and the UK to address critical public health issues.

Page 3

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2024

As part of our formal health education programme, we do provide training sessions to students at the Methodist Health Training institute at Afosu in Ghana, mentoring to students both in Ghana and the UK, and delivering webinars and presentations on health.

The Pastoral Team

In August 2022, GNA UK launched the GNA Pastoral Group to provide essential pastoral support to internationally educated nurses and midwives (IENMs) from Ghana working in the UK. This initiative was a direct response to the NHS England ‘s and Florence Nightingale Foundation’s funding through the “Small Grants Scheme” designed to strengthen the pastoral support offered to the IENMs. The recruitment of the IENMs plays a critical role in ensuring the sustainability and growth of the UK healthcare system. With support from NHS England’s People Plan and the Florence Nightingale Foundation’s commitment to improving clinical outcomes through enhanced leadership development, the GNA Pastoral Group’s mission is to support IENMs in their transition and professional development in the UK.

The key services provided the team include:

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 33 (2023-20) 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.

Social Activities

In addressing 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 as they provide quick and immediate support.

The Sector Zones in operation were: East London & Essex, North London, North-West London & Middlesex, South London, South West and South East London.

Sector Zone activities in 2024 include:

Page 4

Ghana Nurses Association (UK) Trustees’ Annual Report for the year ended 31 December 2024

The annual Thanksgiving Service is proving to be a great social event fighting isolation and loneliness. This year the service took place at Westminster Central Hall in May. It also raised £1,500 to support housebound members and combat social isolation.

In August, the charity organised a seaside trip to Hastings attended by several members. A picnic was held at Crystal Palace Park in June providing an opportunity for members to socialise and relax.

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.

We successfully conducted the following strategic training sessions:

6[th] Commonwealth Nurses and Midwives’ Conference, Malta

GNA was a participant in the conference with the theme: Health for All- Nurses and Midwives Meeting the Challenge - Showing the Way.

The Conference was a valuable learning experience for GNA-UK with representatives gaining insights that will benefit the charity’s future initiatives. The following were the notable outcomes:

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. 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. The GNA-UK is grateful to members and volunteers who freely donated items for this endeavour.

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.

Page 5

Trustees’ Annual Report for the year ended 31 December 2024

Ghana Nurses Association (UK)

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. This project continued in 2024 with funding in 2023.

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.

The GNA also collaborated with the Ghana Doctors and Dentists Association to attend “Party in the Park” in July 2024 to screen party-goers free for hypertension and diabetes.

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 £115,730 (2023-£179,295) of which £39,063 (2023-£28,210) was restricted to welfare and grant-funded projects of the charity. A surplus of £22,897 (2023£12,117) was recorded for the year.

Page 6

Ghana Nurses Association (UK)

Trustees’ Annual Report for the year ended 31 December 2024

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 (£100,000) plus an overseas provision of £20,000 and a bereavement support fund of £50,000, which amounts to £170,000 in cash.

The ‘free’ cash reserves at 31[st] December amounted to £160,000. 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 and the NMC of Ghana.

Funds Held as Custodian Trustee on Behalf of Others

The charity holds funds in the sum of £90,000 (2023 - £100,000) 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. £1,000 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

24[th] September 2025

Page 7

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 2024.

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 30[th] September 2025

Page 8

Ghana Nurses Association (UK)

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

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
Reconciliation of funds
10
Total funds brought forward
Total funds carried forward		 Unrestricted Restricted
2024
2023
£
£
£
£
70,671 39,063 109,734 93,978
2,792
-
2,792
32,438
3,100
-
3,100
52,749
104
-
104
129
76,667 39,063 115,730 179,295
578
-
578
64,684
44,904 47,352 92,255 102,494
45,481 47,352 92,833 167,179
31,186
(8,289)
22,897
12,117
201,562 46,970 248,532 236,415
233,008 38,681 271,689 248,532

Page 9

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2024

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 Restricted
2024
2023
£
£
£
£
120,000
-
120,000
110,000
28,956
13,592
42,548
39,954
160,605
25,089
185,694
171,060
189,561
38,681
228,242
211,014
76,553
-
76,553
72,483
113,008
38,681
151,689
138,531
233,008
38,681
271,689
248,532
216,774
-
216,774
185,588
15,974
-
15,974
15,974
-
38,681
38,681
46,970
233,008
38,681
271,689
248,532

Page 10

Ghana Nurses Association (UK)

Balance Sheet as at 31 December 2024 (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 2025 and were signed on their behalf by:

Mrs Lina Addo-Yobbo

Treasurer

Page 11

Ghana Nurses Association (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 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 12

Ghana Nurses Association (UK)

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

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 13

Ghana Nurses Association (UK)

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

2. Donations and legacies
Membership dues and levies
Gift aid receipts
Grants received
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		 Unrestricted
Restricted
2024
2023
£
£
£
£
42,125
23,925
66,050
40,745
26,546
-
26,546
27,026
-
2,500
2,500
4,040
2,000
12,638
14,638
22,167
70,671
39,063
109,734
93,978
Unrestricted
Restricted
2024
2023
£
£
£
£
1,077
-
1,077
30,841
1,715
-
1,715
1,598
2,792
-
2,792
32,439
Unrestricted
Restricted
2024
2023
£
£
£
£
3,100
3,100
52,749
3,100
0
3,100
52,749
Unrestricted
Restricted
2024
2023
£
£
£
£
578
-
578
64,684

Page 14

Ghana Nurses Association (UK)

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

6. Cost of charitable activities

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
Trustee training
Trustee expenses
Total		 Unrestricted
Restricted
Total 2024
2023
£
£
£
£
9,012
37,860
46,872
71,319
3,362
9,492
12,854
4,048
- - -
1,420
23,690
- 23,690
23,176
8,839
-
8,839
2,532
44,904
47,352
92,255
102,495
Unrestricted
Restricted
Total 2024
2023
£
£
£
£
2,500
-
2,500
2,500
4,750
-
4,750
-
1,589
-
1,589
32
8,839
- 8,839
2,532

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

Unrestricted Restricted Total 2024 2023
£ £ £ £
Members account balances 27,596 13,592 41,188 39,053
Prepayments, accrued revenue and deposits 1,360 1,360 900
-
Total 28,956 13,592 42,548 39,953

Page 15

Ghana Nurses Association (UK)

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

9. Sundry creditors

Accrued Expenses
Members account credit balances
Total
10. Funds carried forward
Unrestricted funds
General funds
Designated funds
Total unrestricted
Restricted funds
Welfare funds
Total restricted
Total funds		 Unrestricted
Restricted
Total 2024
2023
£
£
£
£
61,126
-
61,126
62,098
15,427
-
15,427
10,124
76,553
-
76,553
72,222
Balance at
Balance at
01/01/2024
Incoming
Outgoing
31/12/2024
£
£
£
£
185,588
76,667
(45,481)
216,774
15,974
-
-
15,974		 Unrestricted
Restricted
Total 2024
2023
£
£
£
£
61,126
-
61,126
62,098
15,427
-
15,427
10,124
76,553
-
76,553
72,222
201,562
76,667
(45,481)
232,748
46,970
39,063
(47,352)
38,681
46,970
39,063
(47,352)
38,681
248,532
115,730
(92,833)
271,429

Page 16

Ghana Nurses Association (UK)

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

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 completed 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 17