2021-03-31-accounts

Charity number: 1156992

DREAM BIG GHANA FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

DREAM BIG GHANA FOUNDATION

CONTENTS

CONTENTS	CONTENTS
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	Pages
Charity Reference and Administrative Details	1
Trustees’ Annual Report	2 - 6
Independent Examiner’s Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 - 17

DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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Legal and administrative information

Full name	Dream Big Ghana Foundation
Registered charity number	1156992
Trustee	Mr Bryan Pearson_(Appointed 13 September 2020)_
	(Appointed Chair 1 October 2020)
Other Trustees	Dr Linda East
	Mr Charles French
	Mr Barnaby King
	Ms Jessica Miller
	Mr Dominic Bride
	Ms Ama Williams_(Appointed 28 June 2020)_
	Mr Bryan Pearson_(Appointed 13 September 2020)_
	Mr Christopher Croudace
Principal address	3 Mallow Way
	Bingham
	Nottingham
	NG13 8XD
Reporting Accountants	UHY Hacker Young
	Chartered Accountants
	14 Park Row
	Nottingham
	NG1 6GR

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DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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The trustees present their annual report and the financial statements for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Structure, Governance and Management

Dream Big Ghana Foundation was established on 24 April 2013 and was registered with the Charity Commission as charity number 1156992 on 9 May 2014. It is governed by a trust deed dated 24 April 2013.

Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution. New trustees receive induction and training from the Chairman.

Ama Williams was welcomed to the Board and formally appointed as our seventh Trustee in June 2020. Christopher Croudace remained the Chair of DBGF until September 30th, 2020, at which point he decided to stand down. The Board thank him for his many years of inspiring leadership and are delighted that he has chosen to remain a Trustee. Linda East remains the DBGF Secretary/Treasurer.

We successfully advertised for, and recruited, a new Trustee (Bryan Pearson), who was appointed following our AGM in September 2020. Bryan took over from Chris as Chair of the Board of Trustees from October 1st, 2020. Bryan brings a wealth of experience relevant to the work of DBGF including experience in the charity and business sectors. He has close ties to Ghana and is a long-time supporter of our work.

In addition to the AGM held on 13th September 2020, four ordinary Board Meetings took place on the following dates: 28th June 2020; 13th September 2020; 8th December 2020 and 22nd March 2021.

Ghanaian international and Newcastle United player, Christian Atsu, continues to be our patron and has been supporting our work.

Objectives and activities

The trustees confirm they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the general guidance issued by the Charity Commission on public benefit.

The principal object of the charity is the prevention and relief of poverty, sickness and distress, especially but not exclusively in the Volta Region of Ghana. It supports the work of Dream Big Ghana, an NGO registered in Ghana, in community development and provision of sanitation, healthcare and education. The charity also works with a second NGO located in the Volta Region of Ghana, namely Denyigba Lorlor NGO, led by Ghanaian artist Safo Mawuko Kurtorwu and focussing on community reforestation and cultural projects. As of September 2019, the charity began working with Dzita Turtle Protection, an organisation that employs local people in turtle conservation and promotes sustainable tourism to benefit local communities.

Achievements and performance

Our achievements are assessed on an annual basis as follows:

For the year ended 31 March 2021

The Trustees are very grateful to our supporters and donors for their generous support this year. In no particular order, we would like to thank the following individuals and organisations.

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DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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• The individuals and families who support us with regular giving via Virgin Money Giving, PayPal or direct debit

• The private donors who have made generous contributions to Dream Big Ghana Foundation to support various programmes and projects

• The multitude of donors who have contributed to our fund-raising appeals either directly to our bank account or through Just Giving.

• The individuals and teams who have organised sponsored runs and cycle rides to raise funds

• Our generous corporate donors: Vegware Ltd, A Kind of Guise Ltd, Raddec International Ltd and Rate My Placement Ltd.

• In March 2020, DBGF were once again blessed by a generous grant from Goldman Sachs Gives to support our work in the financial year 2020-2021. We also successfully applied for grants from the St James’ Place Foundation for our Covid-19 emergency response (£1,000), and to the Coles-Medlock Foundation for construction of a school EcoSan toilet block (£5,000).

Strategic Developments

• Under the leadership of Chris Croudace, the DBGF Board have published a five-year strategic plan to guide our work until 2025: https://bit.ly/39XLljJ

• We have continued to support the excellent work of our three implementation partners: Dream Big Ghana NGO, Denyigba Lorlor NGO and Dzita Turtle Protection.

• Thanks to the generosity of our supporters, we have been able to assist Dream Big Ghana NGO and Meet Me There Lodge to weather the storm of Covid-19. We have covered staff wages, but the staff have not been idle: during the times of closure, the Lodge has been renovated and expanded while handwashing facilities have been provided throughout the community. Please see Dream Big Ghana NGO’s annual report for full details: https://bit.ly/3dpwWxJ

• We have supported the development of the Dream Renewables programme, facilitating the delivery of a second four-week Dream Renewables renewable energies course held in Dzita in August 2020. Dream Renewables are now in a position to scale up their programme and are seeking external grant funding. For further details, please visit the Dream Renewables web site: www.dreamrenewables.co.uk

• Although it has not been possible to stage another Meet Me There ‘Weekender’ music festival due to the Covid-19 pandemic, this project is going from strength to strength. Now christened Wornana (meaning ‘create’ in the Ewe language), we are looking to begin the construction of a music studio and creative space close to Meet Me There Lodge.

• We have continued to employ Dougal Croudace as Programmes Director for Dream Big Ghana Foundation (DBGF), ensuring strong leadership, regular reporting and accountability for our programmes of work in Ghana.

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DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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• We have strengthened our Board of Trustees through recruiting Ama Williams, who brings invaluable experience in communications, marketing and social media. We have also externally recruited our new Chair, Bryan Pearson, who brings a fresh set of eyes to our programmes and activities.

• We have kept our website up to date and regularly published newsletters to keep our supporters in the loop (www.dreambigghana.org.uk ). We have worked hard to improve our presence on social media, with special thanks to our Trustees Dominic and Ama.

• We have engaged the services of a freelance Charity Development Consultant, who has helped us with project evaluation, report-writing, grant applications and fundraising campaigns. The Consultant has been very successful in strengthening the Foundation and has substantially increased our income from donations and grants.

• In particular, we were humbled by our supporters’ generous response to two fundraising campaigns: the Covid-19 emergency and World Toilet Day appeals.

• Our Chair, who has his own business in Ghana, has been able to visit our projects ‘in real life’ in order to assess progress and report to the Board. We remain confident that donations and grants are being managed well and delivering sustainable benefits for the communities we serve.

Financial review

Income from grants and donations increased this year to £85,354 (2020: £70,470) whilst expenditure increased to £64,095 (2020: £62,147).

In the balance sheet the unrestricted funds were in surplus by £48,498 at the year-end (2020: £47,044). Restricted funds held at the year-end amounted to £28,459 (2020: £8,654) and are shown in more detail in Note 6 to the financial statements.

Plans for the future

Our plan of work is set out in our annual Operational Plan, outlining the activities to be carried out in support of the priorities set out in our Strategic Plan 2020-2025. Key projects and programmes are as follows:

support of the priorities follows:	set out in our Strategic Plan 2020-2025. Key projects and programmes are a
Thematic Area	Project/programme
Safe Sanitation	 Construction of an EcoSan toilet block for pupils and staff at Anyanui Basic School in Dzita  Rehabilitation and upgrading of 2 KVIP toilet blocks at Anyanui Basic School to clean, usable Ecosan facilities  Trial of a 3-stage sanitation model with 2 clusters of households in Dzita and Dzita-Agbledomi (including project evaluation)  Menstrual hygiene/ female empowerment initiative
Healthy Communities	 Delivery of a football coach training programme for 15 coaches from communities in Anlo District

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DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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Quality Education	 Support the operation of the Dream Big Community Learning Centre through staff and community training courses
Environmental Sustainability	 Support Dream Renewables to run renewable energy education programmes in Ghana for 120 students, then provide mentoring and entrepreneurship training for the subsequent 12 months  Protect nesting turtles through funding the work of the Dzita Turtle Protection team  Plant and nurture thousands of trees and saplings through Denyigba Lorlor NGO’s reforestation programme  Install a grid-tied solar PV system at Meet Me There Lodge (not- for-profit tourist lodge that underpins the work of Dream Big Ghana NGO in the local community)
Arts and Culture	 Contribute funds to phase one of the ‘Wornana’ project (building a community centre and music studio in Dzita-Agbledomi)
Economic Development	 Fund entrepreneurship courses to support local business development  Provide financial support to Dream Big Ghana NGO in order to protect jobs and livelihoods during the Covid-19 pandemic

In order to ensure progress towards delivery, the activities will be monitored throughout the year, with risks to delivery systematically identified and managed. Results will be published in our Annual Review 2021-2022.

Reserves policy

The trustees recognise that they should manage income and expenditure to build a reserve to cover core costs and contingencies. The trustees aim to ensure that the charity has free reserves to meet the operational costs for at least three months (£12,000). At the balance sheet date, the charity has free reserves of £48,498.

Risk management

The charity has compiled a comprehensive set of policies and procedures to cover all foreseeable eventualities. The trustees consider the main risk faced by the charity to be a reduction in unrestricted donations and that it could not cover its core costs. Risk has escalated at the end of the previous financial year due to the Covid-19 pandemic, which has reduced access to other income sources usually available to Dream Big Ghana NGO.

Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted

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DREAM BIG GHANA FOUNDATION

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2021

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Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (FRS 102);

• make judgments and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the Independent Examiner

We, the trustees who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that:

• there is no relevant information of which the company’s Independent Examiner is unaware; and

• we have taken all the steps that we ought to have taken as trustees in order to make ourselves aware of any relevant information and to establish that the company’s Independent Examiner is aware of that information.

Signed on behalf of the trustees:

Mr Bryan Pearson Chair

Dated: 7 September 2021

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DREAM BIG GHANA FOUNDATION

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR TO 31 MARCH 2021

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I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 8 to 17.

Responsibilities and basis of report

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 as carried out under section 145 of the Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

• accounting records were not kept in respect of the charity as required by section 130 of the Act; or

• the accounts do not accord with those records; or

• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination;

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.

David Allum FCCA UHY Hacker Young Chartered Accountants and Registered Auditors 14 Park Row Nottingham NG1 6GR

Dated: 7 September 2021

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DREAM BIG GHANA FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

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Unrestricted Restricted Funds Funds Notes £ £ Income Income from donations 2 53,655 31,699 _ _ Total income 53,655 31,699 _ _ Expenditure Expenditure on charitable activities 3 21,849 42,246 _ _ Total expenditure 21,849 42,246 _ _ Net income/(expenditure) 31,806 (10,547) Transfers 7 (30,352) 30,352 _ _ Net movement in funds 1,454 19,805 Fund balances at 1 April 47,044 8,654 _ _ Fund balances at 31 March 6 48,498 28,459 _ _	Total Funds 2021 £ 85,354 _ 85,354 _ 64,095 _ 64,095 _ 21,259 - _ 21,259 55,698 _ 76,957 __		Total Funds 2020 £ 70,470 _ 70,470 _ 62,147 _ 62,147 _ 8,323 - _ 8,323 47,375 _ 55,698 _

The notes on pages 10 to 17 form an integral part of these accounts.

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DREAM BIG GHANA FOUNDATION

BALANCE SHEET AS AT 31 MARCH 2021

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Notes £ Fixed assets Tangible assets 4 Current assets Cash at bank & in hand 71,727 _ 71,727 Creditors: amounts falling due within one year 5 1,320 _ Net current assets Net assets Funds Unrestricted funds 6 Restricted funds 6	2021 £ £ 6,550 98,839 _ 98,839 56,241 _ 76,957 _ 76,957 _ 48,498 28,459 _ 76,957 _	2020 £ 13,100 42,598 _ 55,698 _ 47,044 8,654 _ 55,698 _

The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.

The financial statements were approved by the trustees and authorised for issue at the Annual General Meeting and were signed on their behalf on 7 September 2021.

Mr Bryan Pearson

Charity No. 1156992

The notes on pages 10 to 17 form an integral part of these accounts.

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DREAM BIG GHANA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

The financial statements have been prepared on a going concern basis. The trustees have successfully obtained funding for the next year, and are actively seeking new sources of income, in order to fund the charity in the long term.

At the time of writing, Covid-19 currently is having an impact across the world. The effects of the pandemic cannot be known with certainty at the date of approving the financial statements, albeit, the Trustees believe that the impact will be minimal at this time as funding for the next year is mostly secured and there is a good level of reserves. In the short term, if the charity’s funding became reduced then the trustees will seek new funding from other sources. In the event that less funding is available than has been the case in previous years, the trustees will reduce the charities activities to reflect the fall in income. As a result of the funding so far secured and the ability to reduce activity if needed, the Trustees believe that the charity will be a going concern for at least 12 months from the date these financial statements have been approved.

1.3 Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

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DREAM BIG GHANA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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1.4 Expenditure

All expenditure is accounted for on an accruals basis, including value added tax, and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

1.5 Fixed assets

Depreciation is calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful lives.

The rates applicable are:

Motor vehicles - 25% straight line per annum

1.6

Fund accounting

Funds held by the charity are either:-

Unrestricted funds

These consist of funds which the charity may use in accordance with the charitable objects at the discretion of the trustees.

Restricted funds

These funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or grant provider, or when funds are raised for particular restricted purposes.

1.7

Volunteers

The trustees recognise the significant contribution made by volunteers who gave freely of their time. It is not practicable to place a value on this contribution.

2. Income from donations

Donations Grants	2021 £ 29,354 56,000 __ 85,354 __ _____	2020 £ 20,470 50,000 _ 70,470 _

The charity received £50,000 (2020: £50,000) from Goldman Sachs Gives. More details of donations are outlined in the Annual Report on page 2.

Income from donations includes £3,655 (2020: £3,377) of unrestricted and £25,699 (2020: £17,093) of restricted income. Income from grants includes £50,000 (2020: £50,000) of unrestricted and £6,000 (2020: £nil) of restricted income.

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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3. Expenditure

Basis of allocation Eco-Sanitation programme Community Learning Centre Dream Renewables Sports and play Covid19 Appeal Denyigba Lorlor NGO Dzite Turtle Protection Programmes Director Travelling expenses Apportioned Bank charges Apportioned Sundry expenses Apportioned Website Accountancy Professional fees Depreciation	Expenditure on charitable activities £ 31,137 - 888 - 4,645 36,670 4,058 4,058 1,518 1,518 6,300 2,738 237 460 300 1,531 3,733 6,550 21,849 64,095	Total 2021 £ 31,137 - 888 - 4,645 36,670 4,058 4,058 1,518 1,518 6,300 2,738 237 460 300 1,531 3,733 6,550 21,849 64,095	Total 2020 £ 26,545 450 6,093 1,041 -
			34,129 1,987
			1,987 4,143
			4,143 6,000 3,175 194 636 540 1,775 3,018 6,550
			21,888
			62,147

Support costs are allocated evenly or in proportion between fundraising costs and charitable activities on the basis of time spent on each activity.

Expenditure includes £21,849 (2020: £15,888) of unrestricted and £42,246 (2020: £46,259) of restricted expenditure.

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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4. Tangible fixed assets

Cost At 1 April 2020 & 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 5. Creditors Accruals Deferred income		Motor Vehicles Total £ £ 26,200 26,200
		13,100 13,100 6,550 6,550
		19,650 19,650
		6,550 6,550
		13,100 13,100
		2021 2020 £ £ 1,320 1,241 - 55,000
		1,320 56,241

Deferred income consisted of grants and donations received in the 2019/20 reporting year that related to activities that occurred in the 2020/21 year.

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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6. M ovements in funds

Balance at	Balance at	Incoming	Resources	Balance at	Balance at
	1 April 20	resources	expended	Transfers 31 Mar 21
	£	£	£	£	£
Unrestricted funds
General fund	46,544	53,655	(15,549)	(36,152)	48,498
Programmes Director salary	500	-	(6,300)	5,800	-
Restricted funds
Eco-Sanitation programme	2,031	12,018	(31,137)	29,106	12,018
Community Learning Centre	120	480	-	-	600
Dream Renewables	-	541	(888)	480	133
Sports and play	-	206	-	-	206
MMT Weekender	6,086	1,687	-	-	7,773
Denyigba Lorlor NGO - General	237	1,090	(1,961)	766	132
Denyigba Lorlor NGO –
Reforestation Programme	180	2,854	(2,097)	-	937
Turtle Protection	-	6,968	(1,518)	-	5,450
Covid19 Appeal	-	4,661	(4,645)	-	16
DR Bomigo School	-	1,194	-	-	1,194
	_	_	_	_	______
Total funds	55,698	85,354	(64,095)	-	76,957
	_	_	_	__	_
Balance at		Incoming	Resources	Balance at
	1 April 19	resources	expended	Transfers 31 Mar 20
	£	£	£	£	£
Unrestricted funds
General fund	43,601	46,877	(15,888)	(28,046)	46,544
Programmes Director salary	-	6,500	(6,000)	-	500
Restricted funds
Eco-Sanitation programme	850	4,042	(26,545)	23,684	2,031
Community Learning Centre	130	440	(450)	-	120
Dream Renewables	369	2,864	(6,093)	2,860	-
Sports and play	-	1,041	(1,041)	-	-
MMT Weekender	2,205	3,881	-	-	6,086
Denyigba Lorlor NGO - General	220	719	(1,567)	865	237
Denyigba Lorlor NGO –
Reforestation Programme	-	600	(420)	-	180
Turtle Protection	-	3,506	(4,143)	637	-
	_	_	_	_	______
Total funds	47,375 _	70,470 _	(62,147) _	- __	55,698 _

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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7. Funds

Unrestricted funds

General fund (including the Programmes Director salary) - Can be spent at trustees’ discretion within the scope of our charitable objectives.

Restricted funds

Beneficiary One: Dream Big Ghana NGO

Eco-sanitation programme - Few people have access to improved sanitation in the communities the charity serves, and open defecation is widely practiced. Dream Big Ghana NGO constructs composting toilets (EcoSan) for family groups, schools and local organisations such as health centres.

Community Learning Centre - Dream Big Ghana NGO has constructed and maintains a learning centre to serve the needs of the local community. The learning centre has a library, classroom and IT facilities. Courses for children and adults are run on a regular basis, including adult literacy and after school homework clubs. The venue also hosts cultural performances and workshops, for example drumming and crafts. Two librarians/teachers are employed to run the centre and deliver its programmes.

Dream Renewables - Dream Renewables is an annual four-week course delivered at Dream Big Ghana NGO. The course is led by one of the charity’s trustees in association with a number of Ghanaian partners. The course provides practical training on renewable energy technologies to high school graduates from the Volta Region of Ghana, leading to enhanced employment opportunities.

Sports and play - Dream Big Ghana NGO supports a range of sports and play activities in the local community. These take place on an expanse of dry, salty land known local as ‘Sahara Park’. The NGO has constructed and maintains a children’s play area and also helps with the maintenance of the football, volleyball and netball pitches. The NGO employs coaches to support the local youth teams and provides kit and equipment.

MMT Weekender - The MMT Weekender is a music festival held at Meet Me There African Home Lodge (the home base of Dream Big Ghana NGO). The festival showcases Ghanaian music and provides a boost to the local economy through attracting international tourists. All profits are donated to Dream Big Ghana NGO.

Covid-19 Appeal – When Ghana went into lockdown due to the Covid 19 pandemic in March 2020, the charity launched an appeal to raise funds to imporive hand hygiene in the communities served by Dream Big Ghana NGO. We werer able to install 1328 ‘tippy-taps’ to provide handwashing facilities for every household, and manufactured 11,000 litres of liquid soap. As a lasting legacy, we supported a start-up soap manufacturing business that is now being run successfully by local women.

DR Bomigo School - The charity has raised funds to support Dream Renewables to install a solar-powered IT suite in an off-grid school with no access to electricity.

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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7. Funds (continued)

Beneficiary Two: Denyigba Lorlor NGO

General - Denyigba Lorlor NGO is located in the north of the Volta Region, near Wli falls. The small plot of land is owned by Safo Mawuko Kutorwu, Ghanaian farmer and artist. The longterm plan is to open a small lodge catering to tourists visiting Wli Falls, thus generating a profit that will support the NGO and contribute to the local economy. Safo runs arts and educational programmes for children and young people from the Wli community.

Reforestation programme - Denyigba Lorlor NGO operates tree nurseries in three different Volta communities (Wli, Atsiame, and Dzita-Agbledomi). Each nursery is run by a staff member employed on a small wage, who waters the seeds and ensures their growth. A range of seedlings are nurtured and then distributed to the local community with an accompanying education session, including coconut, mango, avocado and cashew. As well as enhancing the environment, the fruits will provide foods for the family and can be sold at market.

Benficiary Three: Dzita Turtle Protection

Turtle protection - Dzita Turtle Protection is an organisation led by Hugh Newton (UK) that employs a team of six local people to patrol beaches during the sea turtle egg-laying season. The mothers, eggs and hatchlings are protected from poachers. Support and education are provided for the local community to enhance turtle conservation and promote sustainable tourism.

Transfers between unrestricted funds

£29,106 was transferred out of the General fund into the Eco-Sanitation programme fund to support this fund.

£5,800 was transferred out of the General fund into the Programmes Director Salary fund to support this fund.

£480 was transferred out of the General fund into the Dream Renewables fund to support this fund.

£766 was transferred out of the General fund into the Denyigba Lorlor NGO (General) fund to support this fund.

8. Analysis of net assets between funds

Unrestricted Restricted funds funds £ £ Fixed assets 6,550 - Net current assets 41,948 28,459 __ _ Net assets at 31 March 2021 48,498 28,459 _ ____	Total funds £ 6,550 70,407 __ 76.957 _____

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DREAM BIG GHANA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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9. Staff costs and numbers

Gross wages for the year amounted to £6,300 (2020: £6,000) and employer’s national insurance costs were £nil (2020: £nil).

No employee earned more than £60,000.

The average number of employees during the year was 1 (2020: 1).

The total employee benefits of the key management personnel were £6,300 (2020: £6,000).

10. Trustees’ remuneration and expenses

During the year, the charity paid a trustee £3,733 (2020: £nil) for fundraising consultancy fees incurred.

Expenses reimbursed to trustees during the year amounted to £842 (2020: £2,395). The number of trustees who had expenses reimbursed was 1 (2020: 6).

These expenses relate to travel and subsistence of the trustees while carrying out charitable activities.

11. Taxation

The charity is exempt from corporation tax on its charitable activities.

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