2022-12-31-accounts - Smile4Ghana

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Smile4Ghana CIO

ANNUAL REPORT

& FINANCIAL STATEMENTS FOR THE YEARENDED 31 DECEMBER 2022

(CHARITY No. 1182160)

SMILE4GHANA CIO

FOR THE YEAR ENDED 31[ST] DECEMBER 2022

INDEX

	Page
ADMINISTRATIVE INFORMATION	2
REPORT OF THE TRUSTEES	3
INDEPENDENT EXAMINER’S REPORT	8
STATEMENT OF FINANCIAL ACTIVITIES	9
BALANCE SHEET	10
NOTES TO THE ACCOUNTS	11 – 12

SMILE4GHANA CIO ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1177632 ADDRESS 132 Knights Hill LONDON SE27 0SR ACCOUNTANTS Grant Accountants Limited 7 Glenrosa Road Reading RG30 6AN

TRUSTEES SERVING DURING THE YEAR AND SINCE THE YEAR END

Dr George Brown (Chairman) Dr Malcolm Farr Dr. Christopher Vondee Mrs Patience Vondee Mrs Philomena Brown Mrs Cynthia Kudzi-Farr

BANKERS Barclays Bank plc 167 High Street Bromley KENT BR1 1NL WEBSITE ADDRESS Smile4Ghana – Dental Charity at work SOCIAL MEDIA LINKS Smile4ghana (@s4ghana) • Instagram photos and videos

SMILE4GHANA CIO ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 December 2022

The Trustees present their report and financial statements of the Charity for the period ended 31 December 2022 The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s constitution, the Charities Act 2011 and Accounting and Reporting by 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 published on 16 July 2014.

THE BIRTH OF SMILE4GHANA

In 2008, the Ghanaian Doctors and Dentists Association of UK and Ireland (GDDA-UK) made a trip to Ghana under the auspices of the International Organisation for Migration (IOM)’s Migration for Development in Africa (MIDA) initiative. This gave them an opportunity to see the dental needs of the Ghanaian people first hand and the dire need for dental care facilities in most places outside Accra, the capital.

Thereafter, a few London based dentists with connections to Ghana began thinking about how to make dental care available to the population by means of organised charitable outreach programmes, drawing on stakeholders from various sectors of Ghanaian societies in the UK, Ghana and the diaspora. Discussions were held over the following months with various colleagues to seek out those who might be interested in the idea.

Chris Vondee, George Nana Brown and Malcolm Farr, all dental surgeons from the UK met in Accra, Ghana in August 2017 and after a brief discussion, felt they could form a charitable group to include their wives, Pat Vondee, Philomena Brown and Cynthia Kudjoe-Farr with the aim of running dental outreach programmes in Ghana. It turned out that Dr Brown and his wife, Philomena Brown, owned their own mobile dental unit as well as a dental clinic in Ghana and had been undertaking Outreach and Charity operations since 2014. Professor Francis Zotor, who was also closely associated with the Ghana DenGDDA-UK expressed interest in assisting the Charity in his capacity as the Director of International Programmes at the University of Health and Allied Sciences in the Volta region of Ghana. The group agreed to meet again in London at the next available opportunity.

Following several meetings in London, meticulous preparations were made and the team embarked on their first outreach trip in May 2018. The expenses, namely, travel, equipment, materials, auxiliary staff remuneration, boarding and lodgings were all borne by this team of dentists.

Smile4Ghana is the consequence of these early trips and the conversations that followed. On 21 February 2020, Smile4Ghana received formal UK charity status as a Charitable Incorporated Organisation with registration number 1182160 (initially known simply as Smile Ghana).

OBJECTS AND ACTIVITIES FOR THE PUBLIC BENEFIT

The objects of the Charity are the promotion of oral health and the provision of the basic dental services for the people of Ghana, free, at the point of delivery. This would include, but not limited to, the following:

preventive care, i.e. cleaning, routine dental check-ups;
restorative care, i.e. fillings and crowns;
endodontics, i.e. root canals;
oral surgery - tooth removal and minor surgical procedures such as tissue biopsy and drainage of minor oral infections;
orthodontics--retainers, braces, etc.

SMILE4GHANA CIO ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 December 2022

SmileGhana intends to engage in oral health education, emergency pain relief, preventative advice, referrals to the local hospitals and distribution of oral health products to include toothpastes, toothbrushes, leaflets etc. The Charity also intends to assist with the training of dental health care professionals and Community Health Officers (COHO) with the support of the Ministry of Health in Ghana.

The Trustees confirm that they have complied with their duty under Section 17(5) of the Charities Act 2011 to refer to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and planning future activities.

REVIEW OF ACHIEVEMENTS AND PERFORMANCE

From 2020 to early 2022, the trustees used the break time imposed by Covid-19 to review the charities activities and resumed with a third outreach in April 2022.

During this outreach, the team was based in the Durbar grounds if Tema New Town on the 26[th] and 27[th] of April where the team treated members of the general public. On 28[th] April 2022, the team then moved to the grounds of the St Nocholas School, a school for disadvantaged children in the Fishing Harbour area of Tema.

Pictures have a way of communicating that words cannot and below are a few pictures that captured the key elements of this outreach:

SMILE4GHANA CIO ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 December 2022

In the interim, attention of the trustees is focussed on promotion and an awareness campaign as well as seeking partners and supporters from the dental community as well as the Ghanaian diaspora in the UK.

FINANCIAL REVIEW

Due to the suspension of activities for most of 2022, the only financial transactions in the year were donations totalling £700. The charity’s net assets at the end of 2022 was £1,020 (2021 - £320).

RESERVES POLICY

The Trustees have a policy to hold reserves of £1,000 in unrestricted funds, which they consider to be reasonable given the nature and current scale of the Charity’s activities as well as the commitment of the founding trustees.

INVESTMENT POLICY

The Charity does not normally hold funds for a significant time period, as amounts raised for specific projects would usually be expended in treatment programmes in Ghana in the same year.

SMILE4GHANA CIO ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 December 2022

RISK MANAGEMENT

The Trustees have considered risk in respect of the day-to-day management of its financial and other affairs and consider them to be minimal. The Charity’s accounts and records are independently examined annually.

FINANCIAL POSITION

Funds under management at the end of this financial year was £1,020 in total, an increase of £700 compared to 2021.

PLANS FOR FUTURE

For 2023, we plan to focus on the Akim Achiase District of Ghana’s Eastern Region and surrounding communities

Thankfully the Smile4Ghana has now resumed its operations in Ghana now and more trips are planned.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity was constituted by a constitution on 21 February 2020. It is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission.

TRUSTEES

The number of Trustees permitted by the Charity is not restricted but shall be not less than three. If the number falls below the minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or to appoint a new charity trustee. A Trustee is appointed for a term of three years but may be available for re-appointment.

When there is a requirement for a new Trustee, the individual is identified and appointed by the remaining Trustees. They make available to the new Trustee a copy of the current version of the Constitution and a copy of the Charity’s latest Trustees’ Annual Report and statement of accounts.

The Chairman and Treasurer have administrative oversight of the Charity. The full board of Trustees have met formally three times during the period.

TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

The charity trustees are responsible for preparing the annual report and financial statements 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 trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

a) select suitable accounting policies and then apply them consistently.

SMILE4GHANA CIO ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 December 2022

b) observe the methods and principles in the applicable Charities SORP.
c) make judgements and estimates that are reasonable and prudent.
d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in operation

The trustees are responsible for keeping accounting records which 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 (Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and taking responsible steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the integrity of the charity and financial information included on the Smile4Ghana website.

Approved by the Trustees on 17 May 2024 and signed on their behalf by

George Brown Trustee

SMILE4GHANA CIO REPORT OF THE INDEPENDENT EXAMINER

I report on the accounts of Smile4Ghana CIO for the year ended 31[st] December 2022, which are set out on pages 8 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this period under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

examine the accounts (under section 145 of the Charities Act);
to follow the applicable Directions given by the Charity Commissioners (under section 145 (5) (b) of the Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the 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 below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me reasonable cause to believe that in any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts do not accord with the accounting records.

I have no concern and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Grant Accountants Limited Certified Chartered Accountants Address: 7 Glenrosa Road Reading RG30 6AN Date: 17 May 2024

SMILE4GHANA CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 December 2022

Notes Income Donations Subscriptions Expenditure Charitable activities Treatment programme in Ghana Overheads Promotional costs Other costs Net incoming resources for the year Transfer between funds Fund balances brought forward Fund balances carried forward	Total Funds 2022 £ 6,887 - 6,887 5,687 500 0 6,187 700 - 700 320 1,020	Total Funds 2021 £ - -
		-
		- - -
		-
		- -
		- 320
		320

SMILE4GHANA CIO BALANCE SHEET AS AT 31 December 2022

Notes CURRENT ASSETS Stock Cash at bank Amount due within one year NET ASSETS 5 FUNDS Unrestricted funds Restricted funds	2022 £ 120 900 1020 - 1020 1,020 - 1020	2021 £ 120 200
		320 -
		320
		320 -
		320

(The notes form part of this account)

The accounts were approved by the Trustees 17 May 2024 and signed on their behalf by: -

George Brown Board Chair

SMILE4GHANA CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 December 2022

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation, uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the 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.

b) Preparation of the accounts on a going concern basis

The Trustees are of the view that whilst the level of voluntary giving remains uncertain, the trustees are committed to the vision and would do whatever it takes to ensure the work of the charity continues including provision of funding from personal sources. On this basis, the assessment of the trustees is that the Charity is a going concern.

c) Income recognition policies

Items of income are recognized and included in the accounts when all of the following criteria are met:

The Charity has entitlement to the funds;
Any performance conditions attached to the item(s) of income have been met or are fully within the control of the Charity;
There is reasonable certainty that receipt of the income is considered probable and
The amount can be measured reliably.

d) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Restricted funds are donations which the donors have stated to be used solely for specific areas of the Charity’s work or projects being undertaken by the Charity.

e) Expenditure

Expenditure is recognized once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

SMILE4GHANA CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 December 2022

Resources expended

Charitable activities Treatment programme in Ghana Overseas travel Local travel Accommodation and hospitality Dental materials Advocacy and publicity Adminstrative costs	2022 2021 £ £ 4,187 - 400 - 200 - 900 - - - - 5,687 -

3. Staff costs and numbers

There were no employees in the period.

Trustees’ remuneration and related party transactions

No trustee received remuneration in their capacity as trustee and no trustee or other officer associated with the Charity had any personal interest in contracts or transactions entered during the year.

Analysis of net assets between funds

Dental materials Cash and bank Creditors - due within one year	Unrestricted Restricted Total Funds Funds Funds £ £ £ 120 120 900 900 - -
	1,020 1,020