## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 08 2019 **To** 31 07 2020
## Section A Reference and administration details
**Charity name** Creating New Beginnings Charitable Organisation
**Other names charity is known by** CNB NGO
**Registered charity number (if any)** 1153658
**Charity's principal address**
95 Eton Avenue
Wembley
**Postcode** HA0 3BA
**Names of the charity trustees who manage the charity**
|1
2
3|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Cornelia Boateng|Chair|N/A|Cornelia Boateng|
||Samuel Owiredu|Secretary|N/A||
||Edith Yembra|Treasurer|N/A||
||||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
|**Name**|**Dates acted if not for wholeyear**|
|---|---|
|Florette Hutchinson|N/A|
|||
|||
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of adviser**
**Name**
**Address**|||
|N/A|||
||||
||||
||||
## **Name of chief executive or names of senior staff members (Optional information)**
Cornelia Boateng
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document[Constitution of a Charitable Incorporated Organisation whose only voting ] members are its charity trustees.
**TAR**
1
(eg. trust deed, constitution)
How the charity is constituted
The Board of Trustees is responsible for the overall strategy and direction of the charity and meet at least twice a year. The Trustees give their time on a voluntary and unpaid basis and they ensure that the Creating New Beginnings achieves its objectives and goals. Charity Incorporated Organisation
- (eg. trust, association, company)
Trustee selection methods
Appointed by members
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
Any new trustees would undergo orientation to brief them on their legal obligation under charity and company law, the content of the Constitution, the decision making processes, the objectives and strategies and recent financial performance of Creating New Beginnings. All information received from Charity Commission is disseminated amongst Trustees and discussed. Trustees also join the Charity Commission’s Zoom Events.
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**1.** To advance the education of special needs children in Ghana and the UK in such ways as the charity trustees think fit, including by:
- a. Awarding to such children scholarships, maintenance allowances or grants to enable them to undertake education in school
- b. Providing and assisting in the provision of facilities for education in a school environment
**Summary of the objects of the charity set out in its governing document**
- c. Providing or assisting in the provision of their education (including the specialist therapeutic input e.g. speech and language therapy, psychological interventions and other interventions.)
- d. Raising awareness of the public of the needs of special needs children in Ghana
- e. Offering an Autism response team as a crucial resource for disadvantaged (Illiterate) Ghanaian community in the UK through telephone calls, emails and online chats to field daily contacts and provide real time support for those impacted.
- f. Continue to engage international and National partners to provide new resources, tools and information at no cost.
**2.** To advance progress in life skills and relieve needs of young people with Autism spectrum disorders in Ghana through:
**TAR**
2
a. The provision of recreational and leisure time activities designed to improve their conditions of life and social welfare. b. Providing support and activities which develop their functional skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. c. Establishment of Project Search Ghana in partnership with organisations (an internship initiative) for youth with Autism spectrum disorders in Ghana to help prepare the able ones for work place. **3.** During the trustee’s first quarter board meeting in 2019, two board resolutions were passed that amended the way the Charity works. The Charity’s objectives was amended to include: a. Setting an Autism Telephone Helpline to support illiterate Ghanaian parents who have autistic children here in the UK. The Helpline guides, advices and helps parents with their correspondence, signposting and appointment support; and b. Collaborating with FareShare to start a food bank to redistribute surplus foods from Waitrose, Tesco, Asda, The Felix Project and in partnership with Brent Council to support the Brent community. Our key achievements to date in this financial year include:Supporting the Ghana Autism School during the year; especially supporting underpriviledged parents of the children with food parcels over Covid when the schools were shut down. Staff, observing Covid protocols were supported to prepare lesson packs for the children to use in their individual homes to keep them occupied. The set up and running of the Autism Telephone Helpline, a crucial resource for disadvantaged Ghanaians (those struggling with literacy) in the UK through telephone calls, emails and online chats to field daily contacts and provide real time support for those impacted. Lifting the **Summary of the main** Burden Helpline was launched with advisors speaking the various **activities undertaken for the** Ghanaian dialects. Lifting the Burden free phone Helpline received **public benefit in relation to** sponsorship from the National Lottery Fund to pilot the service in Brent **these objects (include within** offering support to callers who struggle with literacy to navigate complex **this section the statutory** pathways for their autistic children. **declaration that trustees have** The setting up Free Food Hub For All in Brent during Covid and **had regard to the guidance** ongoing. People from the Brent community attend every Saturday to **issued by the Charity** pick up free fruits, vegetables and general groceries from the premises **Commission on public** of English Martyrs Catholic Church in Wembley every Saturday at **benefit)** 10:30am, where the Charity operates from. The Charity runs the Food Hub in partnership with FareShare, the Felix Project, Waitrose, Tesco, London Borough of Brent and English Martyrs Catholic Church and with the help of several volunteers who collect, serve and distribute the surplus foods. None of the various fundraising activities usually undertaken by the Charity took place due to the pandemic leading to decreased funds that the Charity used for the purchasing of resources and materials to support the Ghana autism school. All services provided could not have been achieved without the help of our volunteers and advisors.
**3.** During the trustee’s first quarter board meeting in 2019, two board resolutions were passed that amended the way the Charity works. The Charity’s objectives was amended to include:
**TAR**
3
**Summary of the main** The charity continues to support the expansion of the school in Ghana to **achievements of the charity** accommodate more children within the local community. **during the year** The charity has created a playing field for the children and a small farm so the school can use its produce. The charity has supported the successful installation of a solar system for the school to overcome the constant power cuts. Regular visits to the school in Ghana by the Trustees to oversee the effective support of the children and the development of staff. Resources, materials and equipment to aid the children’s learning are sent down often to support the school in terms of teaching and learning.
|**Section E Financial review**|**Section E Financial review**|
|---|---|
|**Brief statement of the**
**charity’s policy on reserves**
**Details of any funds materially**
**in deficit**
**Further financial review details**
You**may choose**to include
additional information, where
relevant about:
the charity’s principal
sources of funds (including
any fundraising);
how expenditure has
supported the key objectives
of the charity;
investment policy and
objectives including any
ethical investment policy
adopted.||
||The trustees are working on the intention to keep a three months
operational working capital as part of our reserves policy.|
||The Charity is not in deficit this year. It will however continue to work hard
to sustain its activities,|
||**(Optional information)**|
||The charity’s source of funding this year has been through direct debits,
standing orders, and responses to letters sent out by our fundraiser.
We are working on improving our donation receipt process to maximise
gift aid claim to boost our income.
The funds have enabled us pay staff salaries in Ghana on monthly basis
even though Trustees have been supplementing this.
The Trustees have the power to invest in such assets as they see fit. The
charity's investment policy is appropriate to the nature of the funds for
which the investment is held. The primary investment aim is to provide a
high degree of security and liquidity and to maximise returns whilst
adopting a conservative approach.|
**TAR**
4
## **Section F Other optional information**
The charity is also involved in Advocacy work in Ghana
Raising awareness- Autism awareness creation on local radio stations in Ghana and UK and in schools in Ghana.
Working with British Council
UNICEF – working with UNICEF Ghana/Ghana Education Service as a member of their technical working group for Inclusive Education in Ghana.
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)** Samuel Owiredu
**Position (eg Secretary, Chair, etc)** Secretary
**Date** 31/03/2020
**TAR**
5
**Company Registration No. 1153658 (England and Wales)**
## **CREATING NEW BEGINNINGS**
# **DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 JULY 2020**
## **CREATING NEW BEGINNINGS**
## **COMPANY INFORMATION**
## **Directors**
Cornelia Boateng Edith Yembra Samuel Owiredu Florette Hutchinson
**Secretary** Samuel Owiredu **Company number** 1153658 **Registered office** 95 Eton Avenue Wembley Middlesex HA0 3BA
## **Accountants**
PRS Accountants and Taxation Services 36 Glebe Road Finchley London N3 2AX
## **Business address**
95 Eton Avenue Wembley Middlesex HA0 3BA
## **CREATING NEW BEGINNINGS**
## **CONTENTS**
||**Page**|
|---|---|
|Directors' report|1|
|Accountants' report|2|
|Profit and loss account|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 6|
|The Detailed and Trading and Profit and Loss Account|7 - 8|
|The pages 7 to 8 do not form part of the financial statements.||
## **CREATING NEW BEGINNINGS**
## **DIRECTORS' REPORT**
## _**FOR THE YEAR ENDED 31 JULY 2020**_
The directors present their report and financial statements for the year ended 31 July 2020.
## **Principal activities**
The principal activity of the company continued to be that of Charity organisation for education and supporting children with complex difficulties.
## **Directors**
The following directors have held office since 1 August 2019:
Cornelia Boateng Edith Yembra Samuel Owiredu Florette Hutchinson
## **Statement of directors' responsibilities**
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board
Cornelia Boateng
## **Director**
14 April 2021
- 1 -
## **CREATING NEW BEGINNINGS**
## **ACCOUNTANTS' REPORT TO THE DIRECTORS ON THE UNAUDITED ACCOUNTS OF CREATING NEW BEGINNINGS**
In accordance with the engagement letter dated 17 January 2018, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Creating New Beginnings for the year ended 31 July 2020, set out on pages 3 to 6 from the accounting records and information and explanations you have given to us.
**PRS Accountants and Taxation Services** 14 April 2021
**The Firm Of Chartered Certified Accountants**
36 Glebe Road Finchley London N3 2AX
- 2 -
## **CREATING NEW BEGINNINGS**
## **PROFIT AND LOSS ACCOUNT**
## _**FOR THE YEAR ENDED 31 JULY 2020**_
|**Notes**
**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
Other interest receivable and similar
income
**2**
**Profit on ordinary activities before**
**taxation**
Tax on profit on ordinary activities
**3**
**Profit for the year**
**4**|**2020**
**£**
15,946
(6,477)
9,469
(2,847)
6,622
1
6,623
-
6,623|**2019**
**£**
17,904
(14,013)|
|---|---|---|
|||3,891
(1,872)|
|||2,019
-|
|||2,019
-|
|||2,019|
The profit and loss account has been prepared on the basis that all operations are continuing operations. There are no recognised gains and losses other than those passing through the profit and loss account.
- 3 -
## **CREATING NEW BEGINNINGS**
## **BALANCE SHEET**
## _**AS AT 31 JULY 2020**_
|||**2020**|||**2019**||
|---|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**||**£**|
|**Current assets**|||||||
|Cash at bank and in hand||9,114||2,492|||
|**Total assets less current liabilities**|||9,114|||2,492|
|**Capital and reserves**|||||||
|Profit and loss account|**4**||9,114|||2,492|
|**Shareholders' funds**|**5**||9,114|||2,492|
For the financial year ended 31 July 2020 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved by the Board and authorised for issue on 14 April 2021
Cornelia Boateng **Director**
## **Company Registration No. 1153658**
- 4 -
## **CREATING NEW BEGINNINGS**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2020**_
## **1 Accounting policies**
## **1.1 Accounting convention**
The financial statements are prepared under the historical cost convention.
## **1.2 Compliance with accounting standards**
The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).
## **1.3 Turnover**
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.
## **1.4 Deferred taxation**
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
|**2**
**Investment income**
Bank interest
**3**
**Taxation**
**Total current tax**
**Factors affecting the tax charge for the year**
Profit on ordinary activities before taxation
Profit on ordinary activities before taxation multiplied by standard rate of
UK corporation tax of 0.00% (2019 - 0.00%)
**Current tax charge for the year**|**2020**
**£**
1
1
**2020**
-
6,623
-
-|**2019**
**£**
-|
|---|---|---|
|||-|
|||**2019**
-|
|||2,019|
|||-|
|||-|
- 5 -
## **CREATING NEW BEGINNINGS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 JULY 2020**_
|**4**
**Statement of movements on profit and loss account**
Balance at 1 August 2019
Profit for the year
Balance at 31 July 2020
**5**
**Reconciliation of movements in shareholders' funds**
Profit for the financial year
Opening shareholders' funds
Closing shareholders' funds|**Profit and**
**loss**
**account**
**£**
2,491
6,623
9,114
**2020**
**2019**
**£**
**£**
6,623
2,019
2,492
473
9,114
2,492|**Profit and**
**loss**
**account**
**£**
2,491
6,623
9,114
**2020**
**2019**
**£**
**£**
6,623
2,019
2,492
473
9,114
2,492|
|---|---|---|
|||9,114|
|||**2019**
**£**
2,019
473|
|||2,492|
- 6 -
## **CREATING NEW BEGINNINGS**
## **DETAILED TRADING AND PROFIT AND LOSS ACCOUNT**
## _**FOR THE YEAR ENDED 31 JULY 2020**_
|**Turnover**
From Charitable Activities
Gift Aid
Regular Donations
Other
Main Grant
**Cost of sales**
Ghana Expenditure
Charitable activities
**Gross profit**
**Administrative expenses**
**Operating profit**
**Other interest receivable and similar income**
Bank interest received
**Profit before taxation**|**£**
-
6,477
59.38%
41.53%|**2020**
**£**
-
-
5,145
801
10,000
15,946
(6,477)
9,469
(2,847)
6,622
1
6,623|**£**
971
13,042
21.73%
11.28%|**2019**
**£**
9,484
250
7,307
863
-|
|---|---|---|---|---|
|||||17,904
(14,013)|
|||||3,891
(1,872)|
|||||2,019
-|
|||||2,019|
## **CREATING NEW BEGINNINGS**
## **SCHEDULE OF ADMINISTRATIVE EXPENSES**
## _**FOR THE YEAR ENDED 31 JULY 2020**_
|**Administrative expenses**
Insurance
Printing, postage and stationery
Telephone
Travelling expenses
Bank charges
Sundry expenses - allowable|**2020**
**£**
89
2,184
165
129
-
280
2,847|**2019**
**£**
-
522
350
692
(1)
309|
|---|---|---|
|||1,872|