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2023-03-31-accounts

fyA coMp￿ttana {Compasslonate Palllatlve Senrfees) IA charitable incorporated or88nisatlonl Perlod 12 July 2022 to 31 Marth 2023 Charlty number: 1199633

Contents Reference and Administrative Detsils Report of Chair of Trustees and Update from CEO ExecutNe Summary Purpose, Objertives & Artivities Our achievements and our plans Our Journey of Delivery Objectives for 202212023 io Objectives for 202312024 12 Statement of Trustees, Responsibilities 15 Independent Examinerfs Report 19 Statement of Financial ActNities (including Income & Expenditure account) 20 8alance Sheet 21 Notes to Financial Statements 22

REFERENCE AND ADMINisfRATIVE DETAILS The charity was registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) on 12 July 2022 Charlty Number 1199633 Trustees The following trustees seThed during the year: Dr Ernest K Ahiaku MB. FRCS. FGCPS, DL Dr Cecilia Akrise Anim CBE, FRSI FRCN (Chair) Mr Peter M J Baxendell Mr Andrew A P Elliot Mr William Schiller 4nted 13 Ixtober 2021 Appolnted 13 October 2021 Appolnted 13 (ktober 2021 Apw"Thted 13 Ociober 2021 4vc4nted 13 Cytober 2021 Key Mana8ement Personnel Chief Executive Officer Chief Operating Officer Chief Clinical OffKer Dr Yakubu Salifv Mr John Davies Ms Katie Eccles Prlnclple place of buslness COMPASS-Ghana Room 15 Eastern House 15-16 Sifver Street Bradford on Avon Wiltshire BA15 IJZ Re8lstered Office 293 Bowerham Road Lancaster LA14AS Independent Exarninr Jo Roberts. Willow Accountancy Ltd Willow Cottage. Valley Road, Wotton-underdge Gk)s, GL12 7NP Bankers Lloyds 8ank, Lewisham, Branch. PO Box IIXX). BXI ILT

REPORT FROM OUR CHAIR OF TRUSTEES Greetings to our esteemed community. As we traverse the landscape of delivering palliative and end of life care into resource-poor and hard-to-reach communities across Ghana, it is my privilege to address you as the Chair of COMPASS-Ghana's trustees. Our collertive efftirts are the driving force behind our progress. and l am heartened by the dedication each member brings to our shared mission. SeThSng as the Chair for COMPASS-Ghana's Trustees since its establishment has been an honour. I extend my heartfelt appreciation to our dedicated and efficient team members and trustees. Additionally, slncere gratttude goes to our steadfast, benevolent. and motrvatin8 donors, as their SUPPOrt has been instrumental in making our accomplishments a reality. Thank you for your unwavering commitment to advancing palliatNe care in Ghana. Our shared endeavours will undoubtedly leave o ￿gacy, and l am confKlent that. together. we will make a significant difference. Ghana is tommitted to delNering UnNersal Health Care for all by 2030 and is signed up to the United Nations Sustainability Goals. in particulady Goal three.. to ensure healthy lives and promote well- being for all at all ages. As an emeTgin8 economy with bold ambitions, it also needs help and support to delwer a society that can benefit from asperts of lrfe accepted as nomial in western countrie5. A dignified death for a patient and their famity is no exception. The impact to cornmunitie5 is immense, but with our support and guidance it need not be so. Indeed, communities can embrace grief, become more resilient. less disenfranchised and emer8e stronger and prepared at a time of 8rief and sadness. In the face of challen8es, we stand resilient, fortified by a common purpose. The journey may be demanding, bLrt the impact of our work on the lives of those in need fuels our determinatbon. Together, let us contlnue to foster collaboration. Innovation, and a spirrt of solidarity as we navigate the path ahead. Dr Cecilia Akrise Anim CBE. FRSA. FRCN Chair of Trustees, COMPAS&Ghana UPDATE FROM OUR CEO: Getting ready for the 2024 Financial Year l am delighted to be the CEO of COMPAS>Ghana and one of the three founders. In this capacity, I am honoured to provide a comprehensple update on our pro8ress and achievements during the financial perrod from 12 July 2022 to 31 March 2023. l am minded to reflert on ourjourney. The catatyst was set in September 2020. Since then the charty has been fomied, an emerging rep￿at￿)n established. executNe team members have made four in country visits to Ghana where they have established meaningful engagements with cllnlcians, opinion leaders, industry professionals and academia. This work has cemented partnerships, delivered workshops, and nurtured academic research arrangements. There is much excitement as we look foThward to 2024.

The first vistt by our Chief Operating Officer ICOOI and Chief Clinical Officer ICCOI to Ghana was in January 2022 evaluating the capability of end-of-life care in Ghana and to identify potential partners. Shortly followed in July 2022 by my visit as CEO to maintain interest. momentum, and engagement with key stakeholders in Accra and Kumasi. In March 2023, 1 had the pleasure of leading a deputation from Lancaster University and COMPASS-Ghana to Accra, where over 150 clinicians and academics attended our training workshops fosterin8 collaborative efforts in advancing palliative care in the region. Concurrently, the COO spent the month of March 2023 in Kumasi working alongside key partners. developin8 relationships, and conducting several workshops around a whole Svstem approach with the hospitals and the communities in which they served. By 31st March 2023, the charity's presence and intent was firmly established in Ghana, an achievement we are so proud of. During our start-up phase and throughout the reporting year. the executive team funded all COMPASS-Ghana's activtt*5. Donations started to be received from 1st December 2022 and at the close of the year. the pipeline from on8oin8 events Isuch as the London Marathon) looked promising. As CEO, I believe it important that my professional cOl￿agueS and founders are supported. Furthermore, il is essential that links to our Board of Trustees IUKI and Board of Directors IGhanal are active and well maintained. Collectively, we seek to overcome obstacles, secure necessary resources, and athrfance CoMPA￿Gh?na's impactful palllative Care delivery to communities in need. Despite encounterin8 challenges, includin8 the re8iStration process. and funding issues. COMPASS- Ghana has demonstrated resilience. marking a transforrnative journey from its start-up phase. On 12th July 2022, we secured charitable status from the Charities Commission UK; and by 1st December 2022, full banking faciltties and registration with appropriate authorities. In so doing, COMPASS-Ghana has become an artbve and le8itimate Charity and overcoming many obstacles associated with operating in Africa. Our UK Board has fNe foundin8 members, although small in number, the board is well balanced and representatNe of the UK and Ghana. The board is fantastic and has met on six occasions and is demonstrating a hi8h level of commitment governance and oversight. I passionately appeal to our stakeholders, urging support for COMPASS-Ghana'5 mission in enhancing palliative care for people who need tt most but are in dire need of help. We are using a whole system approach with strong partnership with he0￿h care facilities, communities, families, and stakeholders, who are workin8 together to delrler care that meets the needs and aspirations of the people. We have a bold vision and have been established for the long tem) and will deliver transfomiational change over the mid to lon8 term. Palliative care is a human right and not a luxury. Dr Yakubu Sa. CEO. COMPASS-Ghana

Executive Summary Financial Year 12 July 2022 to 31 March 2023. This report formalty covers COMPASS-Ghana's first period of trading defined as the 12 July 2022 to 31° March 2023. Informally and for background context, this narrative will include tommentary of our efforts over the entire period of the organisation's existence from September 2020 to 31" March 2023. This represents the period over which the founders came together. privatety funded the quantitative and qualitative research which led to the fomial registration of the charity on 12th July 2022. For a signlficant perlod of time up until the first donation received on the 26 December 2022. the activities of the charity were prNately funded. with the consent of the Board of Trustees. by the three founders. Over the two and half years the Charities core actNity has been the creation of a UK charity that IS able to provide direct support and the delivery of its charitable purpose into Ghana and West Africa. This has involved the creation of COMPASS-Ghana in the UK, the partnership infrastructure in Ghana and the identification and development of key partners able to delNer on the vision, values and purpose. The partnership landscape is wide and varies from academia- Lancaster University to patient delivery on the ground. This has necessitated four core visits to Ghana within the reporting period. This work has culminated in a preferred partnership being developed with Asamang SDA Hosprial, which will be reported upon in the next FY 23124. Ambitious tsr8ets have been set, which will chan8e the landstape of palliative and end of life care. Key activity, which is subjert to more detailed reporting within this account, has been the creation of robust and credible charrty, the delNery of strong governance and fiduciary oversight. A robust banking infrastruttu￿ is in place along with a powerlul website and social media presence communicatin8, credibility and 8ravitas. Academia. research and peer influencing has enabled COMPASS-Ghana to secure a number of key and credible partners, equally committed to the charttrfs objectr¥es. leadin8 to a core programme of training and clinical intervention in FY 23124 and beyond. Securing resilient funding streams has been, in these challenging times, difficult and could not commence until the charrty was fomied 12 July 2022 and banking arrangements established I December 2022. In FY 23124 the chartty has gained significant momentum, fundin& remains challenging, but is being secured and a pioneering programme of patient care commenced in July 23. paving the way for the programme of work to be delivered in 2024.

PURPOSE. OBJEcfivES AND ACTIVITIES The Charitable Purpose Our Mission Stotement of the Chority that shopes ourpurpose andlong term strotegicplon. In our Charitab￿ application we state- COMPASS-Ghana's purpose 15 for the public benefit of Ghana and the wider region. To operate and fund the advancement of health through the relief of symptoms. anguish. and distress among people with lrfe-limiting conditions at the end of their life. COMPASS-Ghana's core objectNes include. but are not limited to. the provision of hollstic care of patients and their families, their caregNers, provision of treatment, financial support. education, research, trainin& advocacy, and practical advice. The scope of the charity includes: the patient (Child to Adult) of all faiths and none, their families, dependants. caregNers. and communities. The Charity works alongside and supwrts conventional agencies and any fvrther artion that the trustee5, from time to time, see fit and incidental or condutive to 5UPPOrt and deliver any of those objectNes. We said we would del￿er thls Charitable Purp)se through: The crealion of COMPASS-Ghana. a Charitable Integrated 0r8anisation ICIOI "Foundation" in the UK and in dirert partnership wrth other legal entities as required. The rellef of yimptoms. anguish and distress among people suffering from any life-limitin8 Illnesses as part of an Integrated healih programme. The advancement and advocacy of End-of-Lrfe Care (Children to Adults) across the region. The remit will embrace more than cancer and may indude. tmjt not limited to, end-of-life diagnosis through cardiovascular, diabetes mellitU5. chronic pulmonary diseases, motor neurone disease and other communicable and non-communicable diseases. The development of an educatbon and ￿searCh capabilrty embracin8 medscal and clinical care, nursin& psychology. pharmacology, homoeopathy. and other traditional models of care underpinned by world-class partnerships. The empowerment of dNerse and remote communities- through education, skills training and the sharing of knowledge amongst patients, families, and Ca￿81ver$ allowin8 them to be as self-reliant in their inteD￿ntionS and care as is reasonably possible and practicable. The advancement of clinul knowledge thri)u8h a whole system approach as part of a wlder Universal Health Care programme into resource-poor communities.

COmPA￿haTha CIO In submittin8 our first-year end report covering the p2riod 12July 2022 to 31 March 2023. we reflect that the journey started much earlier in September 2020. Our Achlevements and our Plans. Yhis is the initioljourney, from our iyqinninqs-from our initialide4 ty thefvinder5 to an estoblished orgonisation reody to deliveron our mission- The idea gained traclion in September 2020. In June 2021 the first physical meeting took place between the three founders. Dr Y3kuLw Sjlifv a lerturer in pall￿tiVe and End-of-Lrfe Care at Lancaster Unryersity. John Dwies pre4iou the Chief Executive off￿r of Don>thy House HospKe and Ms Katie Eccles the lead mana8er and nursin8 5i5ter of a ten-bed inpatient unit, within the same or8ani5atN)n. They shared a similar vision to delNer palliative and End-of-Life care into hard to reach •nd re50urce poor communities. Theirs was a meeting of minds. In October 2021 fNe potential founding Trustees came together, invbted from dIVe￿e back8round5- health. accountancy, African consuttancy, and international marketing. They agreed to be enrolled as Founding Trustees and subject to a number of caveats the proce55 to re8ister COMPASS-Ghana as UK charity was initiated. In January l February 2022 John Davies and Katie Eccles visited Ghana and spent tlme In Accrn, Kumasi and Koforldua. Their purpose to discover and understand the in-country capability and to compare and contrast their experiences against the desk top research that had taken plate over the previous year. On return their recommendations to the second Board meeting in March 2022 were positlve and directional in temis of the proposed plans. Nominations for Trustees were submitted and approved. The Board was formally constituted. The fomal application commenced. On 12 July 2022 cOmPASS￿hana was fonnerty rewstered by the Charities Comffltss￿n. reglstered number 1199633. Openin8 a charity whose focus bs on Wesl Afri(3. Is not for the faint hearted. Due dllence with the Charities Commission and 8ankin8 Sector were time consuming. UK Banking facllltles came onllne wlth effect 1st December 2022. y 31 March 2023 the princip•l s(wrce of fundin8 oryinated from the three founders out of their perx>nal capital and 50rne prpiate donations. In teffl￿ of central costs- invo•ces were incurred for SeThI￿ (IT}, Professional Support ILe8all and Branding IWWWI. Over thls perlod {on goin81 no member of the leadership team received any fom) of remuneration, nomlnal expenses were claimed and paid to ljvo trustees. At exh stage of the discovery and start up process. Potentlal costs to be incurred by the ￿adershiP team were shared with the Board. The creditors Ithe Founders) accepling that these loans were at risk. bore no interesi nor was there 4 timetable for repayment. other than reasonability and the financial health of the ¢harlty. One founder, the Chief Clinical Officer, ac1rrfe￿ resigned from her well-paid professlonal role In Palllatlve Care to allow her to lead the clinlcal effort. As at December 23 the current funding position has thanged si8nificantty wtth income being secured across events. donors. grants and trusts. With submission of our first formal accounts a focused

campaign to approach trust and 6rants is underway. supwrted by tangible evidence of our conduct and performance. From Odober 2021 to March 2023 slx board meetiw have been hebd withln sponsored venues, all except one, at no cost to the chatlty. On each occasion the Board met fomially for a full day, a8endas and supporting documentation were submitted. revlewed and minutes recorded. Governance is strong and robust. A bespoke website designed to educate, inform and provide a wint of referencelsignp05t was launched in December 2022 and since then. there has been a programme of artive en8a8ement across many social media plarforn)s. I htt linktr.ee com as hana . website, Blog, Linkedln, Facebook, Insta8raml. A monthly online newsletter is published and shared with over 700 recipients. In early March 2023. the COO returned to Kumasl and Accrn to facilltate severnl key partner meetln85, reaffirmln8 mutual Intent and next steps. A key obJectl¥e of the visit to re8lSter a dedicaled Not for Profit INfPI in Ghana. The Non for Profrt organisation is called COMPASS-Ghana Instriute Limrted by Guarantee ILBGI. its foundation and presence in Ghana enables the two le8allv independent or8anisations to operate cbsely together within a stron8 Partnership agreement, all8ned in their thinking sharin8 the sarne Visions. Values. purpose and obJ'ertr¥e5. We share the same leadership team. duplication of Toles is avoided. This construrt allows national regulatory oversight and govemance. It also enables •¢ces5 to funding streams and research opportunitie5 unique to either countrylre8ion. Income over the reportlng period 12 Juty 2022 to 31 March 2023 was generated from unre5tritted donations, sponsored events, gift aid and founder loans. Income was received throu8h three channels. Dirertly via online bankin& throu8h a dedicated JustGNin8 Portal accessed via JustGivin8 or the COMPAS>Ghana website •nd Gift Aid. All channeb are financialty regu￿ed and compliant. All donatlons have been sourced. acknowledged. and reco8nlsed. No indNidual was employed by the oryanisatlon during this perlod. Pfo bono work was sourced to support financial plannin& fundrnisin8 and mafketinB. Our Journey of Dellvery "Our journeyfmm inceptlon tofirst year of operotion- o summary of our journey 50Aorf Over thls perfod eollectlve team have dellvered agalnst our Purpose and Oblecb¥ts: The Illustratlon on the next p￿e and detail explaDation on subwuem pa8es hi8hlehts ourjoumey $0 far.

IlW¥ Sii Th• COMPASMhang Journ•y S•pt•mbor 2020 to l Jonuory 2024 and b•yond........

Objectives 2022 to 2023- Our Delivery and Achievements ObSectlve One: The creation otCoMPAS￿hana. a Charllable Integrated Organlsatlon (aol °Fwndallon" In the UK and in direct partnershlp with other legal entities as required. October 2021: Board of Trustees formed- Our mission. values. purpose and objertives agreed. April 2022- Post visit of the COO and CCO the brief. rationale and three-year plan was developed, shared and signed off by the trustees. 12 July 2022- COMPASS-Ghana (Compassionate Palliative Servicesl- Our application is approved, and coMPA￿Ghana is registered as a CIO witti the Charity Commission- No-1199633 l December 2022: Application for banking facilities is approved with Lloyds Bank 12 December 2022: Our appltitions are approved and accredited by the Fundraisln8 Regulator and Infomiation Commissionerfs Office IICO). 6 February 2023: 6th Board of Trustees Meeting- Our pro8ramme for Governance and Oversight Is established. 19 April 2023- Our application in Ghana to establish COMPASS-Ghana Instltute - Limited by Guaranteed ILBGI- is formally approved and re8lStered with the Registrar Generals Office- Accra- Registration Number: CG Ghana 062152017 Objecfve Two: The rellef of symptoms, #ngu15h and dlstress among people sufferln8 from any life-llmltlng Illnesse$ as part of an Integrated health programme. 31 January 2022: The COO and CCO conduct a four week in country visit to develop previous expression of interests and to rehearse plans to implement a whole system approach towards palliative and end-of life ca￿. The visit reviewed current capability, organisational structures, future strategic and operational thinkin& education capability and its future potential to grow and develop. 06 June 2022: Boar(l of Trustees agree and sign off the Charl￿S Purpose and Oblectives. l March 2023: COMPASS-Ghana lead5 a working group from the Internotionol Observotory on End-of-life Core (IOELCJ from Lancaster Universtty to review research opportunitles for Ghana Universities- focU￿n8 on health. wellbeing. and End-of-Life care IEoLCI- A working partnership 15 established with Matthew 25 House. Koforidua- Ghana. Matthew 25 is an HIV community currently building è dedicated inpatient Hospice for end-of-life care. COMPASS-Ghana is helpin8 to shape the design of the build, plan resour￿$ and develop its capability. io

Partnerships are established with previousty identified or8anisations committing to joint working. The programme ènd approach will, On￿ established, deliver a whole system approach within an integrated pathway of Gire for patients, their carers. care gNers, their families and communities. Care will be delNered within the established infrastructure of the Ghana Health SeThice and other clinics of all faiths and none. private, charitab￿, or state. SDA Hospital Asaman8 has been identified as our first preferred partner. The Charty actr¥ely engaged with corporate Ghana to gain support and access to private fvnding. Physically meeting The Ghana Chamber of Commerce. ten Chief Execut¢ves and developed a network of over contacts on Linkedln. Relationships extended with the Ghana Health Ser4ice, Foreign. Commonwealth and Development Office and Ghana Palliative Care SepiKes. COMPASS-Ghana blog published in the European A55¢xiation of Palliatrve Care IEAPCI ObSertlve Three: The advancement and advocacy of End4)t-Ufe CarÈ Ichlldren to Adults) across the reglon. The remlt will embrace more than cancer and rnay include, not Ilmlted to, End-of-ufe dlagnosSs through cardlovascular. dlabetes mellltus. chronk pulmonary dlsease5, motor Deurone disease and other communlcable and non-communloble dlseaseL 23 August 2021- First online forum with UK and Ghanaian participants to rehearse experiences, issues, ideas and the formulation of a whole system approach, the development of the national strategy and an operational model. 20 January 2022- Two Ambassadors appointed trorn Ghana TV3. Their role to advise and develop en8a8ement across established media channel5. 15 December 2022.. The COMPASS-Ghana web site is launched, providing a portal designed to communicate capability and gravitas. 15 December 2022.. Link on htt h.or research-articles provides free access to online clinical research and palliative thinking courtesy of Lancaster University. com ass- news 17 March 2023- COO meetings with communities Chiefs and Queen Mothers engaged and addressed to assess commitment and desire. new relationships established and remain ongoing. 20 March 23- Workshops to review disease profiles to support the prioritisation of care, inpatient admission and discharge rehearsed and shared with other partners. Objeclive Four: The development of an educatlon and research capablllty embrndng medlcal and cllnlcal care, nursin& psychology. phamiacology. homoeopathy. and other traditional rnode15 Of care underplnned by Wofld-dass partnerships. September 2022- COMPA￿Ghana CEO Keynote presenter 7th International Palliative Care COnfe￿nce Bruges. li

December 2022: v4ww.com h.or launched. with a strong emphasis on partnerships and care pathways. Key funrtionality allows access to free peer reviewed publications and a wider and richer academic base. March 2023: COMPASS-Ghana leads a mission from Lancaster University to develop research opportunities dIrett￿ in Ghana and wider acro￿ the African regions. ass- March 2023: Compass-Ghana BLOG on Compassbonate Communtties- published in European Association of Palliatple Care IEAPCI Objective Five: The empowemient of dl¥erse and remote tommunitles- throuzh educatlon. sk1115 tralnSn6 and the sharing of knowledge amonzrt patlents, farnilies. and care8lvers in order for them to be as self- rellant In thelr Intefventlons and care as Is reax)Trably posslble and prartlcable. March 23: Physical meetings delrvered with Manhyia- 175,CO) urban community. Asuburb ofKumasi o Juaben- I0.LK￿ small peri.urban community. but very innovative. Asamang- 125.000- A large mixed community dIStr￿t an hour out of Kumasl. Objectives for FY 2023 to 2024: yhe YeorAheod- our priorities ondkeyobJertwes- Objertlve One: To develop governance, processes and to stren8then the Board of Trustees with as a minimum two fvrther appointments by year end. • To develop the capability and interoperability between the UK and our Ghana NPO. to be registered and established in Ghana, by September 2023. Introduce training to enSUfe that each Board is resilient, interoperable effectlve, reflectNe of our vision and values and in their formation reflective of a dNerse skill set. Establish four functional committees: Finance and income generation Governance Human Resources o Audit Objertlve Two: To establish credible funding streams delp4erin8 a minimum Income of £50k by 31 March 2024 o Dirert Appeals to fvnd specific activity, programmes, or capability. 12

o Direct Applications Trust/GrantslGovernment i.e. True Colours Trust to fund palliative care- FCDO. GHS. WHO, International Foundations. Corporate engagement based on their Strategic Development Goals ISDGI. shareholderlinve51or preferences, the value of care. where effective end of life care enhances wellbeing and communrty resilience. o Sponsorshiplsub5idy of operational activity i.e. Phamacy. Vehicles, Mobile Clinics, advocacy o Events o Direct 8Ning o Commercial enterprise- profft reinvested for charitable purposes. To operate an actNe register of trusts and 8rants- UL Europe. International To embrace new technology suth as chal gpt and ecolo8y mappin8 to enhance the effectNeness and focus of submissions. To develop our social media presence enabling the charity to communicate in a culturally appropriate way and to develop channels rellettr¥e of our funding needs. Objectlve Three: To estsblish and have funrtioning effectively- o Hi8h Street Banking- Lloyds Bank Pk ènd Stsndard Chartered (Ghanal o JustGivin8 Gift aid o Mobile Money- Vodafone Cash ènd Mobile Telecomrnunitations Network IMTNI by December 23 Objectlve Four.. To establish a preferred partnership with Asamang SOA Hospital. Structured so that is aligned with the charities, purpose, objertives, visions and values. That in its operation is resilient and pioneerin8. The measure of success will be in the partnerships ability to develop and deliver a whole system approach within a defined communtty. This programme of work will be centred within the Ashanti region by 30 November 23 and established by 31 March 24 allowin8 Outpatient and inpatient delNery for up to end of life patients in the calendar vear of 2024. Objectlve Hve: To develop a resilient full time leadership team. That is remunerated and structured allowing the structure to take forward the aims of the Charity In an innovatbve, pioneering and robust manner. Objectlve Ssx: A key objectNe moving forward is to reduce duplitation, enhance cooperattve working and to operate in a complimentary manner. Future development off such relationships is essential if Ghana is to enjoy access to a model of pallkatNe and end of life care that is

comprehensNe and compatible with its culture. traditions, and values. A model that maximises and retains its scare resource and provides care for all across all faiths and none. o African Palliative Care AsKKiation o Ghana Palliative Care Association o Ghana Health Service Hospice Africa Uganda Ghana College of nurses and Midwives o Netwerk Hospiz Ashanti Devekjprnent IUKI University of Toronto KATH, KBTH, Breast Care international and Matthew 25 House. 14

Statement of Trustees Responsibility in Relation to the Financial Statement Structure, Governance and Management Oui Governlnz Document The charity was registered wr¢h The Charity Commission as a Charttable Incorporated Organisation ICIO) on 12 July 2022 The Trustees The methods adopted f¢)r the recrultment and appolntment of new trustees to the UK Board. The Board of Trustees is regularly reviewin8 the appointment of trustees, given the specialist positioning of the charity and its focus on supporting the delivery of end-of-life Care into Ghana. The UK Board is quorate with five artive members and 15 currently looking to recruit a fljrther two trustees with an intent to establish an active Board of Nine Trustees by the end of 2024. The professional skill mix of the Board is as important as is the 8ravitss, experience and ojltural awareness of its members. Currently the Board is as follows- Chalr: Dr Cecilia Akrisie Anim CBE FRSA FRCN - fom)er President RCN Trustee: Dr Ernest Komla Ahiaku MB, FRCS, FGCPS, DL- Retired forrner Clinical Lead for Urolo8ical Cancer in North Wales Trustee.. Mr Peter Michael James Baxendell- Sntemational Marketing- FfsE 100 Trustee: Mr Ashley Andrew Pakenham Élliot- co-founder and Non-ExecutNe D1￿ctOr of Sofala Partners. a specialist risk and investment advisory firm focused on sub-saharan markets Trnstee: Mr William Francis Schiller- Partner with Mazars LLP- Chartered Accountant The Board applies the following proce55 to the rrfruriment of new trustee5. Board members and the Executive team work actively together is to identify wtential candidates, either from their networks or because of dirert applications. Individuals are then discussed amongst the Board/Executive team to consider fit and contribution. Applications are also balanced against the rest of the Board, with regard to equal dlversity, skllls mix. professional experience and avaikbility. Identified candidates will be invited to informalty meet the Chair and another twstee. If the candidate proves to be appropriate and registers interest in pur5uifb8 their interest to become Trustee. Then the candidate will be provided comprehensNe information on the charity, its future intent and operations. In this process transparencry is key. If the candidate chooses to formalfy apply, then the candidate will be invited to a fomial interyiew by a joint Board of the Trustees and Leadership Team. who will have an equal say in the fonnal appointment. There are currently a number of candidates bein8 considered and a campaign to recruit more is underway. 15

The Leadershlp Team The Chief Executive Officef." Dr Yakubu Salrfu- Relationships and Research The Chief Operating Officer: Mr John Davies- Management and Operations The Chief Clinical Officer.. Ms Katie Eccle5- Clinical and Education Fundrai51ng artivities A Just Givin8 account was established and stsrted to re￿1ve donations1£2,9421 and gift aid1£3571 in the reporting period. In addition a donation of £l.OCM) was receNed from the Mazars Charitable Trust. Further details of donations can be found in Note 3 of the accounts. Fundraising is now the number one priority. On the 6 Febfuary 23 at the board's Sixth meetin8 Agenda Item Four.. Advocacy and Income Generation Istatesl "Much thought went into how the budget for FY23124 would be achieved. "The Boord 09reed thot our immediate need ondfocusfvrall, including our Ghono NGO portner. must be to secure ourinitial seedfunding, which Should be unrestricted ond likely to comefrom High- Net-worth Individuals with o direct link to Ghono." This seed fundin8 would alk)w COMPASS-Ghana to cornplete its start-up phase, which wi51 have little evidence of clinical impart. Pollcy on Reseryes Compa5s-Ghana is still in its infancy. All funding recebved to date has been unre#rirted and is intended to SUPPQrt the set-up of the charity and day to day actNity. Reserves will be monitored quarter￿. The trustees intend to maintain an adequate level of unrestricted resep4es to cover 3 months of running costs. Expenditure in the reporting period was approx. £2,OCKJ per month, this included set up costs and travel to set up attNltbes in Ghana (underlying regular costs were approx. £750 per monthl. At the year end the ￿erveS were negative but at the time of writing the target level of reseryes has been achieved due to additional funding and donations in the current year, as well as much reduced set up actNIty. Rlsk review The charity maintains a risk policy. reviewed each year by the Board. A requirement of this policy is to maintain an active risk register. The register is maintained by the COO and reviewed by the Board at each and every Board meeting. Commentary and directed actions are logged against èn agreed scale of risk and impart. Every member of the Board and the Leadership has the right to submit any item deemed a risk to the charity- The issue is discussed and rf proven relevanL recorded, scored and an action/remedy recorded. 16

Financlal review Expenditure in this reporting period has been largely focused on setting up operation5 of the charity and in developing the whole system approach in Ghana. This activity was funded largely from loans from tounding members ofthe management team. At the end of 2022123. the charity owed its members £19.881. Mr John Davie5'. £15.774, Ms Katie Eccles- £733, Dr Yakubv Salrfu- £3,016. Dr Ernest Ahaiku: £340 Mr William Schiller: £18. The members have no expectation of repayment until the charity is fully set up and operating in a sustainable manner (reported as Creditors: Amounts payable after more than one yearl. Golng Concem The trustees have considered going concern and have rea50nable expectation that the charity has adequate ￿SOurceS to continue operations for the foreseeable future. At the time of writlng (December 20231 the charty holds £16.OCKJ in the Bank. which refletts substantial intome on ihe year-end due to addrtional fvnding. This is sufficient to rnver at least four month5 running costs at current levels. Over the second quarter of FY 2023124 S￿nthcant efft)rt has been made to set the foundations for an active fundraising. The publication of year one accounts and route map. Provides evidence of the journey to date. robustness of the Charities structure and the sound management of finances and expectations. Significant effort and investment into developing the online presence convryin8 gravitas and capabilty lo develop a stron8 cornmunty acro￿ health. academia. donors, associations, diaspora, philanthropists and corporate organisath)ns. An effectNe social media audit in December 2023 that will sharpen our messaging and enhance the charitrfs ability to penetrate key audiente5: The Diaspora of Ghanaians in the UK and Europe Corporate organisations-lnternational and Ghana with a vested interest in the Ashanti and wider regions (Commodities, Phamiaceuticals and Agriculture) High Net worth individuals The use of new fundraisin8 ecology mapping and Chat GPT will enhance the fundraising pipeline particularly as we review further the relevan￿ of some 150 Trust and foundations, identified as donating to health causes in Africa. 17

Statement of Trustees. Responsibilities The charity trustees. are responsible for p￿ParIng a trustee's annual report and financial ststements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accountin8 Prarticel. The law applicable to charities in England and Wales requi￿$ the trustees to prepare financial statements for each financial year which gwe a true and fair view of the state of affairs of the charity and of the incoming resources and application of resource5 of the charity for that period. In preparin8 these financial statements, the trustees are required to- Selett suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charrtie5 SORP. Make jud8ements and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subjert to any material departures disclosed and explained in the financial Statements and accompanying notes- 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 proper accountin8 records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensu￿ that the financial statements compty with the Charities Act 2011, the applicable Charities (Accounts and Reportsl Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charr¢y and hence taking reasonable steps for the preventlon and detection of fraud and other irre8ularities. 518ned on behalf of the charitvs trustees Signe Date.. 25Janvary2024 18

COMPASS-Ghana (Compassionate Palliative Services) Independent Examiners Report

Independent Examiner's Report to the trustees of COMPASS-Ghana (Compassionate Palliative Services)

I report to the trustees on my examination of the financial statements of COMPASS-Ghana (Compassionate Palliative Services) for the period 12 July 2022 to 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this period under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can 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:

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 financial statements to be reached.

Mrs J Roberts

Willow Accountancy Ltd Willow Cottage, Valley Road Wotton Under Edge

Glos

GL12 7NP

25 January 2024

Page 19

COMPASS- Ghana (Compassionate Palliative Services) Statement of Financial Activities

for the period ended 31 March 2023

�Notes
Income and endowments
from:
Donations and legacies
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net gains on investments
Net expenditure
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds carried forward
2
3
4
5
6
7
Unrestricted
funds
2023
£
4,299
40
4,339
428
3,974
13,706
18,108
(13,769)
(13,769)
(13,769)
{13,769)		 Total funds
2023
£
4,299
40
4,339
428
3,974
13,706
18,108
(13,769)
{13,769)
{13,769)
{13,769)
_.~~__~~
.

Page 20

COMPASS-Ghana (Compassionate Palliative Services) Balance Sheet

at 31 March 2023

COMPASS-Ghana (Compassionate Palliative Services)
Balance Sheet
at 31 March 2023
Charity No. 1199633 2023
£
Fixed assets
Tangible assets 10 3,612
3,612
Current assets
Debtors 11 712
Cash at bank and in hand 3,574
4,286
Creditors:Amount falling due within one year 12 (1,785)
Net current assets 2,501
Total assets less current liabilities 6,113
Creditors:Amounts falling due after more than one year 13 (19,882)
Net liabilities excluding pension asset or liability {13,769)
Total net liabilities {13,769)
The funds of the charity
Restricted funds 14
Restricted income funds
Unrestricted funds 14
General funds (13,769)
(13,769)
Reserves 14
Total funds (13,769)

Approved by the trustees on 25 January 2024

And signed on their behalf by:

W. Schiller Trustee 25 January 2024

Page 21

COMPASS-Ghana (Compassionate Palliative Services)

Notes to the Accounts

for the period ended 31 March 2023

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 if 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.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income

Page 22

COMPASS-Ghana (Compassionate Palliative Services) Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fund raising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office Equipment

20% Straight line

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Page 23

COMPASS-Ghana (Compassionate Palliative Services)

Notes to the Accounts

2 Income from donations and legacies

2
Income from donations and legacies
Donations
Gif Aid
Donations received
London Marathon
Family Hickman
Trust Donation
Family Davies/Eccles
3
Other income
Misc Income
4
Expenditure on raising funds
Cost of generating voluntary
income
Fundraising costs
Promotion
5
Expenditure on charitable activities
Ependiture on chartable
activities
Ghana - Set up activity
Goverance costs
Board meeting & expenses		 Unrestricted
£
3,942
357
4,299
Unrestricted
£
40
40
Unrestricted
£
55
373
428		 Total
2023
£
3,942
357
4,299
Total
2023
£
1,692
1,000
1,000
250
3,942
Total
2023
£
40
40
Total
2023
£
55
373
428
Total
2023
£
1,862
2,112
3,974
Unrestricted
£
1,862
2,112
3,974

Page 24

COMPASS-Ghana (Compassionate Palliative Services) Notes to the Accounts

6 Other expenditure

6
Other expenditure
Employee costs
Motor and travel costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
£
50
6,850
258
2,858
3,690
13,706		 Total
2023
£
50
6,850
258
2,858
3,690
13,706
2023
£
258

8 Trustee remuneration and expenses

One or more of the trustees has been paid expenses in the current or prior periods.

2023
Number
Number of trustees paid expenses 2
£
Total expenses reimbursed to trustees 358

9 Staff costs

The charity had no payrolled staff in the reporting period. It was entirely supported by volunteers.

Page 25

COMPASS-Ghana (Compassionate Palliative Services) Notes to the Accounts

10 Tangible fixed assets

Cost or revaluation
Additions
At 31 March 2023
Depreciation and
impairment
Depreciation charge for the
period
At 31 March 2023
Net book values
At 31 March 2023
Office
Equipment
£
3,870
3,870
258
258
3,612		 Total
£
3,870
3,870
258
258
3,612

11 Debtors

2023
£
Trade debtors 387
Prepayments and accrued income 325
712

12 Cr�ditors:

amounts falling due within one year

amounts falling due within one year
2023
£
Trade creditors 134
Accruals 1,651
1,785
Creditors:
amounts falling due after more than one year
2023
£
Other creditors 19,882
19,882

13 Creditors:

Liabilities repayable in more than five years after the balance sheet date

Other creditors represents amounts the charity owed to its members (Mr John Davies £15,774, Ms Katie Eccles £733, Dr Yakubu Salifu £3,016, Dr Ernest Ahaiku £340 & Mr W Schiller £18). The members have no expectation of.repayment until the charity is fully set up and operating in a sustainable manner.

Page 26

COMPASS-Ghana (Compassionate Palliative Services)

Notes to the Accounts

14 Movement in funds

14Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
15Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions		 Incoming
resources
(including
other
gains/losses
£
4,339
4,339
Resources
expended
£
(18,108)
(18,108)
Unrestricted
funds
£
3,612
2,501
(19,882)
(13,769)		 At 31
March
2023
£
(13,769)
(13,769)
Total
£
3,612
2,501
(19,882)
(13,769)

Page 27