Charity number: 1156992
DREAM BIG GHANA FOUNDATION
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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DREAM BIG GHANA FOUNDATION
CONTENTS
| 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 - 19 |
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CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR TO 31 MARCH 2025
DREAM BIG GHANA FOUNDATION
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Legal and administrative information
| Full name | Dream Big Ghana Foundation |
|---|---|
| Registered charity number | 1156992 |
| Trustees | Mr Bryan Pearson (Chair) |
| Mr Philip Jerry Agblor | |
| Mr Dominic Bride (Treasurer, appointed 21stof Oct 2024) | |
| Dr Linda East (Secretary) |
|
| Mr Charles French | |
| Mr Barnaby King | |
| Mrs Renette Marquis-Nyame (Resigned 4thof Sep 2024) | |
| Ms Ama Williams | |
| Principal address | 5 Manor Road |
| Bingham | |
| Nottingham | |
| NG13 8EA | |
| Reporting Accountants | UHY Hacker Young |
| 14 Park Row | |
| Nottingham | |
| NG1 6GR |
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DREAM BIG GHANA FOUNDATION
TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31 MARCH 2025
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The trustees present their annual report and the financial statements for the year ended 31 March 2025. 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.
1. Introduction
Dream Big Ghana Foundation (DBGF) was established in 2013 and recognised by the Charity Commission for England & Wales in May 2014. The charitable objects of the Foundation were updated in April 2023 to reflect our current priorities. Our charitable objects are as follows.
The prevention and relief of poverty, especially but not exclusively in the Volta Region of Ghana, by:
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(i) Supporting and encouraging the work of community-based, not-for-profit organisations;
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(ii) The advancement of education through the physical education and development of children and young people, and through other community-focused education initiatives;
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(iii) The advancement of environmental protection and improvement, including preservation and conservation of the natural environment and the promotion of sustainable development;
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(iv) The advancement of arts, culture and heritage through activities and events related to music and other creative ventures;
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(v) Such other charitable purposes as the trustees for the time being from time to time think fit.
As of April 1[st] 2024, the DBGF Board comprised of eight trustees:
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Bryan Pearson (Chair)
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Linda East (Secretary)
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Renette Marquis-Nyame (Treasurer)
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Charles French
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Barnaby King
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Dominic Bride
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Ama Williams
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Philip Jerry Agblor
Renette Marquis-Nyame resigned from the board on 4[th] September 2024 and Dominic Bride took over as Treasurer. As of 01.04.25, our Board membership is as follows:
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Bryan Pearson (Chair)
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Linda East (Secretary)
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Dominic Bride (Treasurer)
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Charles French
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Barnaby King
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Ama Williams
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Philip Jerry Agblor
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DREAM BIG GHANA FOUNDATION
TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31 MARCH 2025
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We held two full Board Meetings in 2024-2025 on 2[nd] July 2024 and 21[st] October 2024.
We also held an ‘in person ‘Awayday’ in London on 18[th] January, 2025. The purpose of this meeting was to review our performance against our 2020-2025 Strategic Plan and agree our strategic objectives for the next five years.
2. DBGF governance
DBGF is registered with the Charity Commission (number 1156992). We are recognised by HMRC (Charities Reference Number EW09861) and will claim gift aid on eligible donations received in 2023-2024.
We appointed UHY Hacker Young, Nottingham to prepare our Annual Report and Statement of Accounts for the year ending 31st March 2024, which were duly submitted to the Charity Commission. UHY Hacker Young have been reappointed to prepare our Annual Report for the financial year 2024-2025. In addition to preparing our Annual Report, we are grateful to UHY for sharing their expertise in the charitable sector and regularly advising us on the financial and legal context within which we operate.
3. Our work in 2024-2025
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Under the leadership of our Chair, Bryan Pearson, the DBGF Board continued to work towards the goals outlined in our five-year Strategic Plan 2020 - 2025: https://bit.ly/39XLljJ . Please see Appendix One for a more detailed review of how our planned activities for 20242025 worked out.
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We supported the work of our primary implementation partner, Dream Big Ghana NGO. Their work continues to go from strength to strength.
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We supported Denyigba Lorlor NGO in their efforts to promote tree planting and nurturing across several Volta communities.
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We supported Dream Renewables to deliver training and community projects related to renewable energy technologies. For further details, please visit the Dream Renewables web site: www.dreamrenewables.org
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We have maintained our website and published several newsletters to keep our supporters informed of our work (www.dreambigghana.org.uk ). We have continued to maintain our presence on social media.
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At their own expense, several of our Trustees have travelled to Ghana this year. They have been able to review our projects in real life, assessing progress and reporting back to the Board. We remain confident that funds are being managed well and delivering sustainable benefits for the communities we work with.
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DREAM BIG GHANA FOUNDATION
TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31 MARCH 2025
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4. Fundraising activities and donations
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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The individuals and families who support us with regular giving via direct debit
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The private and corporate donors who have made generous contributions to Dream Big Ghana Foundation to support various programmes and projects
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The donors who have contributed to our fund-raising appeals either directly to our bank account or through Just Giving/The Big Give.
5. Grants received
In December 2024, DBGF received a grant of £25,000 from Goldman Sachs Gives, mainly to support the work of Dream Big Ghana NGO. We were awarded grants from Gower Street (£2,180), the E. Slater Charitable Settlement (£1,000), the Allan and Nesta Ferguson Charitable Trust (£8,000), Planet A Solutions (£1,250) and The Forrester Family Trust (£10,000) to support the work of Dream Renewables. We are very grateful for this support, and the recognition for the work we are doing.
6. Statement of Accounts
Dream Big Ghana Foundation’s Annual Report and Statement of Accounts 2024-2025 is currently being prepared by our accountants. It should be available from October 2025, when a full copy can be downloaded from the Charity Commission web site or requested from linda.east@dreambigghana.org.uk.
7. Plan of work for 2025-2026
We will continue to support the programmes of our Ghana partners, including the following projects:
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construction of a community centre and music studio in Dzita (Dream Big Ghana NGO)
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• training solar technicians across Ghana, installing solar power for health clinics and rural communities and exploring improved cooking technologies and fuels.(Dream Renewables)
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• monitoring and evaluating the impact of tree-planting initiatives (Denyigba Lorlor)
In order to ensure progress towards delivery, the activities will be monitored throughout the year, with risks to delivery systematically identified and managed.
Trustees are planning to engage an external consultant in 2025-2026 to carry out a review of policies and processes, reflecting our commitment to best practice in governance. We will also be updating our strategic objectives towards 2030 and beyond.
Trustees’ Declaration
In preparing this report, we confirm that we have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission. www.dreambigghana.org.uk
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DREAM BIG GHANA FOUNDATION TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31 MARCH 2025
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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 £31,979. However, it should be noted that a significant proportion of these reserves are allocated to ensuring the completion of Dream Big Ghana NGO’s community centre and music studio.
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. The trustees regularly consider the charity’s risk management and consider there to be no unmanaged risks.
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 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS 102);
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
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DREAM BIG GHANA FOUNDATION
TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31 MARCH 2025
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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:
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there is no relevant information of which the company’s Independent Examiner is unaware; and
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- 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
11/10/2025
Dated:
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DREAM BIG GHANA FOUNDATION
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR TO 31 MARCH 2025
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I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 8 to 15.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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: 24/10/2025
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DREAM BIG GHANA FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
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| Unrestricted Restricted Funds Funds Notes £ £ Income Income from donations 2 28,400 41,413 _ _ Total income 28,400 41,413 _ _ Expenditure Expenditure on charitable activities 3 19,230 46,539 _ _ Total expenditure 19,230 46,539 _ _ Net movement in funds (before transfers) 9,170 (5,126) Transfers - - Net movement in funds (after transfers) 9,170 (5,126) Fund balances at 1 April 5 22,809 45,585 _ _ Fund balances at 31 March 5 31,979 40,459 |
Unrestricted Restricted Funds Funds Notes £ £ Income Income from donations 2 28,400 41,413 _ _ Total income 28,400 41,413 _ _ Expenditure Expenditure on charitable activities 3 19,230 46,539 _ _ Total expenditure 19,230 46,539 _ _ Net movement in funds (before transfers) 9,170 (5,126) Transfers - - Net movement in funds (after transfers) 9,170 (5,126) Fund balances at 1 April 5 22,809 45,585 _ _ Fund balances at 31 March 5 31,979 40,459 |
Unrestricted Restricted Funds Funds Notes £ £ Income Income from donations 2 28,400 41,413 _ _ Total income 28,400 41,413 _ _ Expenditure Expenditure on charitable activities 3 19,230 46,539 _ _ Total expenditure 19,230 46,539 _ _ Net movement in funds (before transfers) 9,170 (5,126) Transfers - - Net movement in funds (after transfers) 9,170 (5,126) Fund balances at 1 April 5 22,809 45,585 _ _ Fund balances at 31 March 5 31,979 40,459 |
Unrestricted Restricted Funds Funds Notes £ £ Income Income from donations 2 28,400 41,413 _ _ Total income 28,400 41,413 _ _ Expenditure Expenditure on charitable activities 3 19,230 46,539 _ _ Total expenditure 19,230 46,539 _ _ Net movement in funds (before transfers) 9,170 (5,126) Transfers - - Net movement in funds (after transfers) 9,170 (5,126) Fund balances at 1 April 5 22,809 45,585 _ _ Fund balances at 31 March 5 31,979 40,459 |
Total Total Funds Funds 2025 2024 £ £ 69,813 99,322 _ _ 69,813 99,322 _ _ 65,769 99,392 _ _ 65,769 99,392 _ _ 4,044 (70) - - 4,044 (70) 68,394 68,464 __ _ 72,438 68,394 |
|---|---|---|---|---|
| 9,170 22,809 _ 31,979 |
(5,126) 45,585 __ 40,459 |
The notes on pages 11 to 15 form an integral part of these accounts.
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DREAM BIG GHANA FOUNDATION
BALANCE SHEET AS AT 31 MARCH 2025
| ______ Notes £ Current assets Cash at bank & in hand 75,322 Creditors: amounts falling due within one year 4 (2,884) __ Net current assets Net assets Funds Unrestricted funds 5 Restricted funds 5 |
________ 2025 £ £ 70,676 (2,282) _ 72,438 _ 72,438 _ 31,979 40,459 __ 72,438 |
_____ 2024 £ 68,394 _ 68,394 _ 22,809 45,585 _ 68,394 |
|---|---|---|
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 …………… 11/10/2025
Mr Bryan Pearson Charity No. 1156992
The notes on pages 11 to 15 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 2025
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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 Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Dream Big Ghana meets the definition of a public benefit entity under FRS 102.
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.
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.
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.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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1.5 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.
1.6 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 |
2025 £ 21,383 48,430 __ 69,813 |
2024 £ 24,047 75,275 _ 99,322 |
|---|---|---|
The charity received £25,000 (2024: £52,000) from Goldman Sachs Gives, £2,180 (2024: £21,275) from Gower Street and £8,000 from Allan and Nesta Ferguson Trust (2024: £nil). More details of donations and grants are outlined in the Annual Report on page 4.
Income from donations includes £3,400 (2024: £9,696) of unrestricted and £17,983 (2024: £14,351) of restricted income. Income from grants includes £25,000 (2024: £52,000) of unrestricted and £23,430 (2024: £23,275) of restricted income.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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3. Expenditure
| Dream Big Ghana NGO Dream Big Ghana NGO – unrestricted Dream Big Ghana NGO *Dream Renewables NGO Dream Renewables NGO – unrestricted Dream Renewables NGO *Denyigba Lorlor NGO Denyigba Lorlor NGO – unrestricted Denyigba Lorlor NGO *DBGF Core Costs Programmes Implementation Consultant Charity Development Consultant Fundraising Costs Travelling Expenses Bank Charges Sundry Expenses Website Accountancy |
Support costs Expenditure on charitable activities Total 2025 Total 2024 £ £ £ - 6,496 6,496 26,895 - - - 19,235 |
|---|---|
| - 6,496 6,496 46,130 - - - 10,686 - 45,532 45,532 28,494 |
|
| - 45,532 45,532 39,180 - - - 2,238 - 1,007 1,007 1,670 |
|
| - 1,007 1,007 3,908 - 6,000 6,000 6,000 - 1,860 1,860 - - - - 900 1,392 - 1,392 - 323 - 323 459 - - - 300 - - - 300 3,159 - 3,159 2.215 |
|
| 4,874 7,860 12,734 10,174 |
|
| 4,874 60,895 65,769 99,392 |
Expenditure includes £19,230 (2024: £49,993) of unrestricted and £46,539 (2024: £49,399) of restricted expenditure. Where *** represents restricted expenditure.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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4. Creditors
| **4. ** | Creditors | |||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| Accruals and deferred income | 2,884 | 2,282 | ||||
| Deferred income reconciliation | ||||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Balance brought forward | - | 50,000 | ||||
| Amount released in the SOFA | - | (50,000) | ||||
| Amount deferred in the year | - | - | ||||
| Balance carried forward | - | - | ||||
| **5. ** | Movements in funds | |||||
| Balance at | Incoming | Resources | Balance at | |||
| 1 April 24 | resources | expended | Transfers | 31 Mar 25 | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General fund | 22,809 | 28,400 | (19,230) | - | 31,979 | |
| Restricted funds | ||||||
| Dream Big Ghana NGO | 5,396 | 950 | - | - | 6,346 | |
| Dream Renewables NGO | 38,003 | 39,020* | (45,532) | - | 31,491 | |
| Denyigba Lorlor NGO | 2,186 | 1,443 | (1,007) | - | 2,622 | |
| _ | _ | _ | _ | ______ | ||
| Total funds | 68,394 _ |
69,813 _ |
(65,769) _ |
- __ |
72,438 _ |
* During the year ended 31 March 2025, the charity received 51% of the £39,020 income for the Dream Renewables programme in the final quarter of the financial year. In line with the Charities SORP (FRS 102), this income has been recognised on receipt but will be fully utilised in the financial year ended 31 March 2026.
During the year ended 31 March 2025, the trustees amalgamated Eco-Sanitation programme, Community Learning Centrre, Sport and Play and Wornane under the heading Dream Big Ghana NGO.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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5. M ovements in funds (comparative)
| Balance at | Balance at | Incoming | Resources | Balance at | Balance at |
|---|---|---|---|---|---|
| 1 April 23 | resources | expended | Transfers 31 Mar 24 | ||
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 19,234 | 61,696 | (49,993) | (8,128) | 22,809 |
| Restricted funds | |||||
| Eco-Sanitation programme | 1,050 | 1,958 | - | - | 3,008 |
| Community Learning Centre | 1,089 | 780 | - | - | 1,869 |
| Dream Renewables | 27,838 | 33,649* | (28,494) | 5,010 | 38,003 |
| Sports and play | 335 | 184 | - | - | 519 |
| Wornane | 11,107 | - | (19,235) | 8,128 | - |
| Denyigba Lorlor NGO - General | 2,801 |
1,055 | (1,670) | - | 2,186 |
| Turtle Protection | 5,010 | - | - | (5,010) | - |
| _ | _ | _ | _ | ______ | |
| Total funds | 68,464 _ |
99,322 _ |
(99,392) _ |
- __ |
68,394 _ |
* During the year ended 31 March 2024, the charity received 63% of the £30,289 income for the Dream Renewables programme in the latter months of the financial year. In line with the Charities SORP (FRS 102), this income has been recognised on receipt but will be fully utilised in the financial year ended 31 March 2025.
6. Funds
Unrestricted funds
General fund : can be spent at trustees’ discretion within the scope of the charity’s charitable objectives.
Restricted funds
Beneficiary One: Dream Big Ghana NGO
Dream Big Ghana NGO addresses sanitation, education, recreation, and cultural development in rural Ghanaian communities. Their eco-sanitation programme tackles poor sanitation and open defecation by constructing composting toilets (EcoSan) for families, schools, and local organisations. They operate a Community Learning Centre equipped with a library, classroom, and IT facilities, offering regular educational and cultural programmes for children and adults. The centre is staffed by two librarians/teachers and also hosts workshops in local arts such as drumming and crafts. Through their sports and play initiatives, the NGO supports youth development by maintaining pitches and a play area at ‘Sahara Park’, employing coaches and providing equipment for football, volleyball, and netball. Their Wornane project, inspired by the MMT Weekender music festivals, is developing a music studio and community centre in Dzita. This aims to foster creative talent, attract investment, and create employment opportunities in the Volta Region.
Beneficiary Two: Dream Renewables
Dream Renewables tackle fuel poverty, local air pollution and climate change whilst increasing skills, knowledge and understanding of renewable energy technologies in rural communities.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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They design and deliver educational programmes inspiring young Ghanaians about renewable energy through practical, hands-on learning. During these programmes, students design renewable energy systems for small businesses or organisations in the local community and are supported to put their ideas into practice. The most promising alumni are supported to take up internships with Ghanaian renewable energy companies, with an emphasis on female empowerment. Dream Renewables also directly implement small renewable energy projects benefiting schools, health centres and rural farmers.
Beneficiary Three: Denyigba Lorlor NGO
Denyigba Lorlor NGO is located in the north of the Volta Region, near Wli falls. 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 accompanying education and on-going care of the spalings.
7. Analysis of net assets between funds
| Unrestricted Restricted funds funds £ £ Net current assets 31,979 40,459 __ ____ Net assets at 31 March 2025 31,979 40,459 |
Total funds £ 72,438 ______ 72,438 |
|---|---|
8. Staff costs and numbers
Gross wages for the year amounted to £nil (2024: £nil) and employer’s national insurance costs were £nil (2024: £nil).
No employee earned more than £60,000.
The average number of employees during the year was nil (2024: nil).
9. Trustees’ remuneration and expenses
Expenses reimbursed to trustees during the year amounted to £1,769 (2024: £nil). The number of trustees who had expenses reimbursed was 4 (2024: nil).
These expenses related to travel and subsistence of the trustees while carrying out charitable activities, accounting software subscriptions and the purchase of equipment to be used for the Dream Renewables fund.
Consultation fees paid to trustees during the year amounted to £1,860 (2024: £nil). The number of trustees who were paid for consultation was 1 (2024: nil).
10. Taxation
The charity is exempt from corporation tax on its charitable activities.
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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| Thematic Area | Project/programme | Review |
|---|---|---|
| Safe Sanitation | • Support employment of a WASH Officer to support and further develop the sanitation programme. • Trial the rehabilitation and re-purposing to EcoSan of one of three community KVIP units in Dzita. • Deliver regular Menstrual Hygiene Management (MHM) sessions in partner schools delivered by WASH Officer. Provide soap to all partner schools on a weekly basis. • Upgrade soak-away pits at 7 schools with DBG Ecosan blocks. Maintenance jobs, such as replacing old hinges on some doors, paint touches and purchasing of new padlocks. • Provide a ‘Days for Girls’reusable menstruation ‘Pod’ (1 Shield, 2 liners, care and use sheet and a zip lock bag) to every girl in our partner schools in classes Junior High 1,2 and 3 (1000 kits), accompanied by an education session. |
• The WASH Officer continues to progress DBG NGO’s sanitation programme. • It has not been possible to re-purpose to EcoSan of one of three community KVIP units in Dzita due to severe cracks in the building. The funds have been spent on other projects. • Regular MHM sessions are being delivered at partner schools and soap is being provided. • The upgrading and maintenance work for the Ecosan school toilet blocks has been completed. • The MHM project has taken place and is currently being evaluated. |
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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| Thematic Area | Project/programme | Review |
|---|---|---|
| Healthy Communities |
• Support Dream Renewables to deliver training and advocacy in solar power and clean cooking. • Support Dream Renewables to install a solar power and battery storage system to provide lighting, fans and refrigeration for Jantuakrom’s Community-Based Health Planning and Service (CHPS). • Support the coaches DBG NGO is working with a monthly incentive of GHS 200. • Carry out a refurbishment programme of the sports facilities at Sahara Park, Dzita. |
• Dream Renewables have delivered training courses and in solar power and clean cooking to more than 80 people. The courses have received excellent feedback. They have completed a clean cooking research and advocacy project, collecting data from over 1,500 people and running month long field trials with 80 stoves. A full report is to follow. • The installation of the solar power and battery storage system for Jantuakrom’s health centre has been successfully completed. • Seven part-time coaches are currently facilitating DBG NGO’s youth football teams. • The refurbishment programme at Sahara Park has been completed. |
| Quality Education |
• Support the professional development of the DBG NGO Learning Centre Manager and provide funds to purchase resources. • Provide a grant to the Dzita Development Association towards the rehabilitation programme at Dzita Basic School. |
• The Learning Centre Manager has delivered an excellent programme of work, and the new resources have been purchased. • The rehabilitation programme at Dzita Basic School has been completed. |
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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| Thematic Area | Project/programme | Review |
|---|---|---|
| Environmental Sustainability |
• Support Dream Big Ghana NGO’s ‘Conservation Club’ for student champions from partner schools (weekly meetings in the Learning Centre plus fun and interactive workshops). • Support Dream Renewables to evaluate the impact of the solar- powered irrigation systems installed for small-holding farmers in the Dzita community. • Support Denyigba Lorlor NGO’s reforestation and cultural workshop programmes. |
• The Conservation Club programme has competed, with students who took part now members of the sanitation teams at partner schools. • The solar irrigation programme has been evaluated over the year. Two of the 5 drip systems are working well and the farmers wish to continue using them - the other three will either be reused in another area. The sprinkler systems and the drip systems in the Ho area are working well and reliably for farmers. • We have continued to support the Denyigba Lorlor NGO Director with a small monthly stipend. 150 coconut saplings were donated to Atsiame School, with some also planted along Keta Lagoon. |
| Arts and Culture |
• Continue construction of the Wornane music studio and community centre in Dzita-Agbledomi. |
• Construction of the Wornane community centre and music centre is continuing, with all the main building structures and the roofing completed. An EcoSan toilet block has been built using Dream Big Ghana NHGO’s new rammed earth construction skills. |
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DREAM BIG GHANA FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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| Thematic Area | Project/programme | Review |
|---|---|---|
| Economic Development |
• Support Dream Renewables to run its planned training, alumni, community benefit and advocacy programmes (solar power, clean cooking). • Support DBG NGO’s business partners to continue to develop and sell their products through the MMT Lodge shop (Asime, Shalom Shalom and Fresh & Lovely). • Provide a grant via DBG NGO to enable Shalom Shalom to complete work on new premises and commence training programme for seamstress apprentices. |
• DBGF has provided stability by supporting Dream Renewables’ core costs, including Country Director wages and rental of training centre • The MMT shop is providing an excellent outlet for local entrepreneurs to sell their products. DBG NGO has been offering business development support. • The new premises have been completed and the training programme for apprentices is well established. |
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