## Section A ## **Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year 01 08 2024 **To** 31 07 2025 **From** **To** ## 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|| ||Florette Hutchinson||N/A|| ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** ## **Names and addresses of advisers (Optional information)** |**Ty**|**pe of adviser**|**Name**
**Address**|**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) 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. How the charity is constituted Charity Incorporated Organisation (eg. trust, association, company) Appointed by members Trustee selection methods (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: 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. - policies and procedures adopted for the induction and training of trustees; - 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 workplace **3.** Food Bank Project to support the Brent Community Our key achievements to date in this financial year include:Continuing to support the Ghana Autism School during the year. Increase admission to the school in Ghana **Summary of the main activities** Training Teachers on picture exchange community system to enhance **undertaken for the public benefit** learning for the children **in relation to these objects (include within this section the** Another School in Kumasi-Ghana to provide more access to children in **statutory declaration that** other parts of the country now in place **trustees have had regard to the guidance issued by the Charity** The charity continues with its food bank project in Brent to support the **Commission on public benefit)** Community All services provided could not have been achieved without the help of our volunteers and advisors. **TAR** 3 **----- Start of picture text -----**
Summary of the main
Continous Training Teachers on picture exchange community system
achievements of the charity
and other learning skills to enhance the learning experience of the
during the year
children
Increase admission to the school in Ghana
Another School in Kumasi-Ghana to provide more access to children in
other parts of the country
The charity continues with its food bank project in Brent to support the
Community
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
The trustees are working on the intention to keep a three months
Brief statement of the operational working capital as part of our reserves policy.
charity’s policy on reserves
The charity will continue to work hard to turn profit to sustain its activities,
Details of any funds materially
in deficit
Further financial review details (Optional information)
The charity’s funding this year has come from direct debits, standing
You may choose to include
orders, and donations.
additional information, where
relevant about:
We are working to improve our donation receipt process to maximise Gift
• the charity’s principal Aid claims and boost our income.
sources of funds (including
any fundraising);
The funds have enabled us to pay staff salaries in Ghana monthly, even
•
how expenditure has though Trustees have been supplementing them.
supported the key objectives
of the charity; The Trustees have the power to invest in such assets as they see fit. The
• investment policy and charity's investment policy is appropriate to the nature of the funds held.
The primary investment aim is to provide a high degree of security and
objectives including any
liquidity and to maximise returns whilst adopting a conservative
ethical investment policy
approach.
adopted.
**----- End of picture text -----**
## **Section FOther optional information** **TAR** 4 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** 10/05/2026 **TAR** 5 Registered number: 1153658 **CREATING NEW BEGINNINGS DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** PRS ACCOUNTANTS AND TAXATION SERVICES LTD ## **CREATING NEW BEGINNINGS Contents** ||**Page**| |---|---| |Company Information|1| |Directors' Report|2| |Accountant's Report|3| |Profit and Loss Account|4| |Balance Sheet|5| |Notes to the Financial Statements|6—7| |The following pages do not form part of the statutory accounts:|| |Trading Profit and Loss Account|8| **CREATING NEW BEGINNINGS Company Information For The Year Ended 31 July 2025** **Directors** Ms CORNELIA BOATENG Ms SAMUEL OWIREDU Ms FLORETTE HUTCHINSON **Company Number** 1153658 **Registered Office** 95 ETON AVENUE WEMBLEY MIDDLESEX HA0 3BA **Accountants** PRS ACCOUNTANTS AND TAXATION SERVICES LTD 36 GLEBE ROAD FINCHLEY LONDON N3 2AX Page 1 **CREATING NEW BEGINNINGS Company No. 1153658 Directors' Report For The Year Ended 31 July 2025** The directors present their report and the financial statements for the year ended 31 July 2025. ## **Directors** The directors who held office during the year were as follows: Ms CORNELIA BOATENG Ms SAMUEL OWIREDU Ms 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 the financial statements the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. On behalf of the board Ms CORNELIA BOATENG Director 23/03/2026 Ms SAMUEL OWIREDU Director Ms FLORETTE HUTCHINSON Director Page 2 ## **CREATING NEW BEGINNINGS Accountant's Report For The Year Ended 31 July 2025** ## **Report to the directors on the preparation of the unaudited statutory accounts of CREATING NEW BEGINNINGS for the year ended 31 July 2025** To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CREATING NEW BEGINNINGS which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rulesstandards/acca-rulebook.html. This report is made to the directors of CREATING NEW BEGINNINGS, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CREATING NEW BEGINNINGS and state those matters that we have agreed to state to the directors of CREATING NEW BEGINNINGS, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CREATING NEW BEGINNINGS and its directors as a body for our work or for this report. It is your duty to ensure that CREATING NEW BEGINNINGS has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CREATING NEW BEGINNINGS. You consider that CREATING NEW BEGINNINGS is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CREATING NEW BEGINNINGS. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. PRS ACCOUNTANTS AND TAXATION SERVICES LTD 23/03/2026 PRS ACCOUNTANTS AND TAXATION SERVICES LTD 36 GLEBE ROAD FINCHLEY LONDON N3 2AX Page 3 ## **CREATING NEW BEGINNINGS Profit and Loss Account For The Year Ended 31 July 2025** |**Notes**
**TURNOVER**
Cost of sales
**GROSS PROFIT**
Administrative expenses
**OPERATING (LOSS)/PROFIT**
Other interest receivable and similar income
**(LOSS)/PROFIT FOR THE FINANCIAL YEAR**|**2025**
**£**
13,568
(13,006)
562
(2,633)
(2,071)
-
(2,071)|**2024**
**£**
26,404
(10,477)| |---|---|---| |||15,927
(4,045)| |||11,882
4| |||11,886| The notes on pages 6 to 7 form part of these financial statements. Page 4 ## **CREATING NEW BEGINNINGS Balance Sheet As At 31 July 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within**
**One Year**
**5**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
Profit and Loss Account
**SHAREHOLDERS' FUNDS**|**2025**
**£**
**£**
9,472
9,472
1,035
1,035
1
1,036
10,508
10,508
10,508
10,508|**2025**
**£**
**£**
9,472
9,472
1,035
1,035
1
1,036
10,508
10,508
10,508
10,508|**2024**
**£**
**£**
11,840
11,840
738
738
1
739
12,579
12,579
12,579
12,579|**2024**
**£**
**£**
11,840
11,840
738
738
1
739
12,579
12,579
12,579
12,579| |---|---|---|---|---| |||9,472
1,036||11,840
739| ||1,035
1||738
1|| |||||| |||10,508||12,579| |||10,508||12,579| |||10,508||12,579| |||10,508||12,579| For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Ms CORNELIA BOATENG Director 23/03/2026 Ms SAMUEL OWIREDU Ms FLORETTE HUTCHINSON Director Director The notes on pages 6 to 7 form part of these financial statements. Page 5 **CREATING NEW BEGINNINGS Notes to the Financial Statements For The Year Ended 31 July 2025** ## 1. **General Information** CREATING NEW BEGINNINGS is a private company, limited by shares, incorporated in England & Wales, registered number 1153658. The registered office is 95 ETON AVENUE, WEMBLEY, MIDDLESEX, HA0 3BA. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. ## 2.2. **Turnover** Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. ## **Sale of goods** Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. ## **Rendering of services** Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. ## 2.3. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: ## Motor Vehicles 20% on reducing balance basis ## 3. **Average Number of Employees** Average number of employees, including directors, during the year was: NIL (2024: NIL) ## 4. **Tangible Assets** |**Cost**
As at 1 August 2024
As at 31 July 2025
**Depreciation**
As at 1 August 2024
Provided during the period
As at 31 July 2025
**Net Book Value**
As at 31 July 2025
As at 1 August 2024|**Motor**
**Vehicles**
**£**
14,800| |---|---| ||14,800| ||2,960
2,368| ||5,328| ||9,472| ||11,840| Page 6 ## **CREATING NEW BEGINNINGS Notes to the Financial Statements (continued) For The Year Ended 31 July 2025** 5. **Creditors: Amounts Falling Due Within One Year** ||**2025**||**2024**|| |---|---|---|---|---| ||**£**||**£**|| |Trade creditors||(1)||(1)| 6. **Share Capital** Page 7 **CREATING NEW BEGINNINGS Trading Profit and Loss Account For The Year Ended 31 July 2025** |**TURNOVER**
Sales type A
Sales type B
Grants and subsidies received
**COST OF SALES**
Other direct costs
**GROSS PROFIT**
**Administrative Expenses**
Travel expenses
Repairs and maintenance
Printing, postage and stationery
Depreciation of motor vehicles
**OPERATING (LOSS)/PROFIT**
**Other interest receivable and similar income**
Bank interest receivable
**(LOSS)/PROFIT FOR THE FINANCIAL YEAR**|**2025**
**£**
**£**
12,287
1,281
-
13,568
13,006
(13,006)
562
216
-
49
2,368
(2,633)
(2,071)
-
-
(2,071)|**2025**
**£**
**£**
12,287
1,281
-
13,568
13,006
(13,006)
562
216
-
49
2,368
(2,633)
(2,071)
-
-
(2,071)|**2024**
**£**
**£**
8,097
8,307
10,000
26,404
10,477
(10,477)
15,927
302
181
602
2,960
(4,045)
11,882
4
4
11,886|**2024**
**£**
**£**
8,097
8,307
10,000
26,404
10,477
(10,477)
15,927
302
181
602
2,960
(4,045)
11,882
4
4
11,886| |---|---|---|---|---| |||13,568
(13,006)||26,404
(10,477)| ||216
-
49
2,368||302
181
602
2,960|| |||562
(2,633)||15,927
(4,045)| ||-||4|| |||(2,071)
-||11,882
4| |||||| |||(2,071)||11,886| Page 8