LARTEH ASSOCIATION(UK)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3111212024
TRUSTEES
Mrs Adjoa Anowa Lamptey
Mrs Monica Arthur
Mr Akwasi Adu-Larbi
Mrs Lydia Creppy
Nana Ansaa Ampofo
Ms Doris Ani-Agyei
Ms Leticia Addae-Kodla
Mr George Akrofi Asiedu
Mr Emmanuel Kwame Gyebi
Mrs Matilda Boateng
Mrs Benedicta Adjei Ampofo
Mr Fred Attrebi
SECRETARY
Lydia Creppy
REGISTERED OFFICE
29 Pagenant Avenue
Colindale
London
NW9 5LQ
CHARITY NUMBER
1172595
ACCOUNTANTS
Chartax Accountsnts
92 Eastboure Road
London
E6 6AS
page 1

LARTEH ASSOCIATION(UK)
ACCOUNTS
FOR THE YEAR ENDED 3111212024
CONTENTS
Page
Report of the Trustees
Independent Examinerfs Statement
Accountant's Report
statement of Financial Actlvities
Balance Sheet
Notes to the Accounts
Detsiled Statement of Financial Activities
12
13to16
15
page 2

LARTEH ASSOCIATION(UK)
FOR THE YEAR ENDED 3111212024
TRUSTEES. REPORT
The trustees present their report and accounts for the year ended 3111212024
STATUS AND ADMINISTRATION
Larteh Association (UK) is a charitsble organisation, registered with the Charity Commission (registration
number 1172595) since 18 April 2017.
STRUCTURE GOVERNANCE AND MANAGEMENT
Larteh Association {UK) is a voluntary arKI ￿Mmunity group supporting the welfare, social, health,
educational and cultural needs of the Larteh communty in the United Kingdom and in Ghana.
The Association is govemed by ts constitution and CuT￿ntlY ￿rnprises of 67 members.
The Board of Trustees manage the affairs of the charity and are responsible for policies, conduct, setting
the stratagic direction and ensuring that it satisfies its legal and contractual obligations.
In selecting individuals for appointment as Trustees, the charity considers skill set, knowledge and
relevant experience for effective administration of the charity.
The Trustees meet regularly, however when required, an emergency meeting can be called outside
scheduled meetings. Trustees try as much as they can, to offer their time voluntsrily.
The Trustees are responsible for ensuring that there is a framework for accountsbility. for examining and
reviewing systems and methods of control, t)oth financial and otherwise,
including risk analysis and risk rnanagement and for ensuring compliance with all aspects of the law, the
constitution, relevant regulations and good pradice.
The Trustees have considered whether there are any major risks, which the charity may be exposed to
and can conclude that good financial controls, monstoring
within the Trustees and the entire membership serve to mitigate any intemal risks that may arise.
These procedures are periodically reviewed to ensure they continue to meet the required standards of the
charity. Included in external risks, is the loss or lack of funding.
PUBLIC BENEFITS
The Trustees maintains compliance with the Charity Commission's guidance on public benefits in
exercising its powers and duties.
This report underlines the charivs commitment to enhance children's education and wellbeing at Larteh,
Ghana and its environs and will continue to support the Larteh dinic as and when requested to do so.
Our intention is to continue to support and fund the clinic as much as we can as there is a lot to cover
page 3

LARTEH ASSOCIATION(UK)
FOR THE YEAR ENDED 3111212024
TRUSTEES. REPORT
OBJECTIVES AND ACTIVITIES
The principal activity of the charity in the year under review were: .
(1) To promote the social inclusion of Larteh people from Ghana resident in the Unlted Kingdom, their
equality and diversity for the public benefit. in particular through the provision of educational
and learning support, advice and guidance., through meetings, gatherings and events put on for their
benefit., and through social and recreational activities provided in the interests of social welfare with the
aim to improve their conditions of life.
(2) To relieve those in need, hardship or distress through the provision of support and welfare assistance
to those in need of it, in times of illness. bereavement or distress.
(3) To promote Ghanaian culture and heritage among members, their families and the wider public,
through the holdlng of cultural events, talks and exchanges with other Ghanaian cultural group5.
{4) To promote racial hamiony, for the public benefit, by fostering good relations between the association
and other charitable organizations with similar objects in the UK and Ghana, through inter-organizational
co-operation and support.
(5) The relief of those in need. the advancement of health and the saving of lives, by supporting
development and disaster relief programmes in the UK and Ghana by such Gharitable means as the
executive committee as trustees see fit from time to time
ACHIEVEMENT AND PERFORMANCE
The Executive Board in Ghana continues to manage and implement its charity programmes. The charity
in Ghana remains registered as Larteh Communty Development Association UK-Ghana.
The Association's success and the extent of its charitable aclivities over the years, in the Larteh
community and in the Akwapim North Municipality continues to attract appeals for support
page 4

LARTEH ASSOCIATION(UK)
FOR THE YEAR ENDED 3111212024
TRUSTEES. REPORT
especially from schools in distress.
A dinner dance was held on 16 November 2024 and the funds raised will go towards equipping
a new laboratory that has been added to the clinic. Other support will include the supply of wheelchairs,
stretchers, crutches, etc. The Larteh America group, Larteh Association (Canada), Consolidate Bank and
Rotary Club (Ghana) are also supporting projects al the dinic.
RISK MANAGEMENT
The Board of Trustees has conducted a review of the major risks to which the charity is exposed. The
trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems
put in place to mitigate them in particular those related to the operations and finances of the charity.
Significant external risks to funding have led the Board of Trustees to implement a policy, tsking into
account, the level of income receivable from various funders, to seek each year, to match income and
expenditure and to avoid accumulating a deficit such that Larteh Association is able to continue
its operations successfully.
Intemal risks are minimised by the implementation of procedures for the authorisation of all transactions
and projects and by ensuring a consistent qualty of delivery for all operational aspect of the charity.
These procedures are periodically reviewed to ensure that they will meet the needs of the charity
FINANCE
At present, the main sources of funding are via dues and levies on members,gÉft aid,voluntary donations
by the general public and other voluntary organisations. The charity continues to seek funding through a
diversity of sources
Details of the charity's fiinancial activities for the year and state of affairs as at 3111212024 are set on
Pages 7 to 12 The surplus for the year was £4143 (202x4613).
page 5

LARTEH ASSOCIATION(UK)
FOR THE YEAR ENDED 3111212024
TRUSTEES. REPORT
RESERVE POLICY
The Board of Trustees has examined th8 charity's requirement for reserve in light of the main risk to the
charity. It has established a policy whereby the unrestricted fvnds held by the charity should be 6 months
of forthcoming unavoidable operational expenditure.
The reser+18S are needed to meet the working
capital requirements of the charty in the event of significant drop in income.,The trustees met the
requrired
level and will continue operating as a going concern. The totsl funds held at 31 December 2024 was
£22428 (2023
£16625) which is far beyond the required level.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the trustees. report and the financial ststements in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial
ststements for each year, which give a true and fair view of the state of affairs of the charity and the
incoming resources and application of resources, including the income and expenditure, for that perfod.
In preparing these financial ststements, the trustees are required to:
- select suitable accounting policies and then apply them consistenty;
- obsep48 the methods and principles in the applicable Charities SORP:
- make judgments and accounting estimates that are reasonable and prudent:
prepare the financial statements on the going concem basis unless it is inappropriate to presume that
the charity will continue in business.
The Trustees are responsible for keeping adequats accounting records that are sufficient to show and
page 6

LARTEH A8S(X￿TNjNluK)
FOR ThE YEAR ENDED 31M2f2v24
explain the,chartye transadions and dixaose wlth r•a8orth at any Ilm6 the financaal position
of the charfty and enable them to en5urB that th8 finanad siatem&iis ctsnply with the w￿lcable law and
regulaion8.
They are 8180 re8pon$lble for safewardlng the assets of th6 charfty and henG8 fortaklrYJ
r8asonable steps for th8 prevenllon and detethn of fraud and olhar Irrogul8Mas
The report Wa8 prepared in accordanca Iho 8pdal wtsion8 wythln Pwt 16 of Cffj)anl88 Act
Th18 rnport wa8 approved by the BcArd ofTru8t888 on 1W11Y2025
Mr8 Adjoa Anowa L•mpt8y
Chalr

LARTEH ASSOCIATION(UK)
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 3111212024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LARTEH ASSOCIATION(UK)
I report on the accounts of the company for the year ended 3111212024 .
RESPECTNE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the accounts.
The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act
2011 (the 2011 Act) and that an independent examination is needed.
The charity's gross income exceeded £25,000 and l am qualified to undertake the examination by being a
qualified member of Association of Chartered Management Accountants.
Having satisfied myself that the charity is not subject to an audit under ry)mpany law and is eligible for
independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission.
An examination
includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records.
It also includes consideration of any unusual items or disclosures in the accx)unts, and seeking
explanations from you as trustees conceming any such matters.
The procedures undertaken do not provide all Ihe evidence that would be required in an audit, and
consequently no opinion is given as to whether the accounts
present a "true and fair view. and the report is limited to those matters set out in the statement bolow.
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has (x)rne to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006., and
- to prepare accounts which accord with the accounting records, comply wlth the accounting
requirements of section 396 of the Companies Act 2006 and
with the methods and principles of the Statement of Re￿rnrnended Practice: Accounting and Reporting
by Charities have not been met , or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
page 9

LARTEH ASSOCIATION(UK)
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 3111212024
Date..
Felix Dartey-yeboah
MBA,ACMA
Chartax Accountants
92 Eastboure Road E6 6AS
page 10

LARTEH ASSOCIATION(UK)
Statement of Financial Activities
for the year ended 3111212024
2024 2023
Unrestr Restric Totsl Total
Icted tsd
funds funds
Income
Incom8 from generated funds
Voluntary Income
Bank interest
Total Income and èndowments
Expenses
Costs of generating funds
Expenditure on Charitable activities
Total Expense•
Net galns on Investments
Net Income
33,829
179
34,008
33,829 15,697
179
139
34,008 15.836
29.865
29,865
29.865 11,223
29,865 11,223
4,143
4,143 4,613
Galnsl(losses) on revaluatlon of flxod assests
Net movement In funds:
Not Income for the year
Total funds brought fopward
Not funds carrled forward
This statement of financial activities indudes all gains and losses recognised in the year. All
income and expenditure derive from continuing aclivities
4,143
18,285
22,428
4.143 4,613
18,285 12,012
22 428 16,625
page11

LARTEH ASSOCIATION(UK)
BALANCE SHEET AT 3111212024
2024
2023
Notes
CURRENT ASSETS
Debtors (amounts falling due within one year)
Cash at bank and in hand
3.082
26.770
29,852
7,424
20,699
20.699
4,073
CREDITORS: Amounts falllng due wfthln one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
22,428
22,428
16,626
16,626
Accumulated Funds
Unrestrlct8d funds
General fund
Designated funds-Bereavements
16,828
5,600
22,428
16,626
18,626
For the year ending 3111212024 the company was entitled to exemption 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.
Approved by the board of trustses on 2310912025 and
$lgn8d on thelr beh
Ifb
Mr Akwasi Adu-Larbi
Treasurerrrustee
page 12

LARTEH ASSOCIATION(UK)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 3111212024
1. ACCOUNTING POLICIES
la. Basls Of Accountlng
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard
applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the
Statement of Recommended Practice, Accounting and Reporting by Charities.
1 b. Incomlng Resources
All incoming resources are included on the Statement of Financial Activities when the charity is18gally
entitled to the income and the amount can be quantified with reasonable accuracy.
1c. R8sourcos Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all cost related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent wth the use of resources.
1 d. Allocatlon And Apportlonment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
18. Fund Accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charty.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Designated funds are funds set aside by the trustees out of unrestricted general fvnds for the specific
future purposes or projects.
2023
2. DEBTORS
2024
Amounts falling due within one year:
Accrued Dues
3,082
3,082
3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accrued creditors
7,424
7,424
4,073
4,073

LARTEH ASSOCIATION(UK)
4. UNRESTRICTED FUNDS
Brough IncornlnOutg(Transfers Carrled
t forwar g resou g resou
fon¥ard
rces
16,828
5.600
22.428
General fund
Designated fund -Bereavements
14.685 25,708 (23,564)
3,600 8,300
6,300
18,285 34,008
29,864
5. RELATED PARTY TRANSACTIONS
Ther8 was no hospitality expenses paid to any trustee during the year(202&Nil) The treasurer Mr Akwasi
Adu-Larbi was paid £660 for professional service provided during the year
page 14

LARTEH ASSOCIATION(UK)
Incomlng ResourGes
for the year ended 3111212024
2024
2023
Incomlng resources
Incomlng resources from generated funds
Voluntary Income
Membership Dues
Bereavement Contributions
Gift Aid
DinnerlDance Income
5,400
8.300
2,757
17,372
5,755
6,900
3,042
33,829
15,697
33,829
15,697
Interest
Bank Interest
179
179
179
,008
139
,83
page 15

LARTEH ASSOCIATION{UK)
Expensas
for the year ended 3111212024
2024
2023
Expensas
Costs of generating funds
Charitsble Activities
Hall hiring & meeting refreshment
Larteh Clinic equipment Accrued
Music System
Refund of standing order overpaid
Hospitality expenses
Independent Examiner fees
Zoom expemses
DinnerlDance expenses
Bereavement Payments
Printing,Postage and Stationery
Website Management
Accounting ServI￿s and filing of Accounts
Welfare benefit
Donations
Subscriptions-Ghana Union
Gift Aid Claim
Travel
Bank charges
Hall Hiiring
4.486
600
498
1,399
1.595
300
156
12.886
6,300
571
144
300
620
1,100
60
414
72
17
144
5,700
457
300
440
850
60
171
35
425
29,865 11.223
29,865 11,223
page 16