Living Well After 60 Level 3

Who it is for. People who have finished Living Well After 60 Level 2, or can show the same skills, and who want to lead a healthy-ageing programme: a day club that meets two or more days a week, a network of older people's clubs in several churches, mosques or communities, or a community programme run by an NGO, a faith body, an Assembly or a private social business. You may be over 60 yourself, or younger. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

Bridge from Level 2: what you already know

Level 2 made one club good. Level 3 turns good clubs into a programme: planned from real needs, written down, staffed, measured, registered and paid for.

The running example

All the money examples follow one invented programme, so the sums carry from unit to unit. At Level 2, Mrs Comfort Arthur, 64, a retired teacher, and Mr Kobina Eshun, 68, a retired fisheries officer, started the Sunrise Club in Takoradi: one free Tuesday morning a week in a church hall lent free of charge (example). Members kept asking for "more than one morning a week", and their children, some living abroad, asked whether they could pay for it. A year later (example) Comfort leads the Sunrise Day Club, and Kobina is its volunteer treasurer and Saturday walk leader. Because the club now uses the hall two full days a week, the church asks a fair rent (example). Every name, price and count in the example is invented and marked "(example)". Replace them with your own.

In November (example) the day club has 52 members aged 60 to 88, 12 volunteers, one paid coordinator and a monthly fee of GH¢250 that includes lunch (example). Ten of the places are paid for by sponsors.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical. Every unit ends with a three-question Check yourself. Money examples are examples unless a source is named: always replace them with your own real prices. Fees from regulators must be confirmed in writing before you quote them. Health facts in this book describe links found in studies (people who do X tend to do better), not promises for any one person.

Competency standard

Range. A town, village, church or mosque community, or a district, with older people aged 60 and over who live at home and are mostly independent. Evidence. Community profile; survey form and consent script; 20 completed surveys; focus group notes; partner map; tally and priority matrix; programme logic; 12-month plan; oral questions.

Why start with needs?

Many programmes fail because the leader starts with what they enjoy: a choir, a lecture series, a big launch. Older people are leaders of their own lives; they know what they lack. WHO says older people contribute in many ways to their families and communities, and warns that ageist attitudes, which wrongly see older people as frail, dependent or a burden, can lead to discrimination. A needs assessment that asks older people first is the opposite of ageism.

A needs assessment answers five questions:

1. Who are the older people here? Ages, men and women, who lives alone, who still works, who cannot easily leave the house.
2. What do they want more of? Company, learning, movement, help with money and papers, checkups, purpose, fun.
3. What stops them now? Distance, transport, cost, poor sight or hearing, pain, fear of falling, family duties, no one to go with.
4. What already exists? Church and mosque groups, health centre screening days, NHIS registration days, associations of retirees, walking groups.
5. What can we really deliver, safely and well?

The bigger picture in Ghana

Use national facts to set the scene, then local facts to plan.

• Ghana's 2021 census counted 1,991,736 people aged 60 and over: 1,129,906 women (56.7%) and 861,830 men (43.3%).
• 341,960 people aged 60 and over live alone, and 62,480 of them are aged 80 or older.
• 37.5% of people aged 60 and over were employed: 50.0% of those aged 60 to 69, 28.6% of those aged 70 to 79 and 10.7% of those aged 80 and over; 90.1% of employed older people work in the private informal sector.
• The number aged 60 and over is projected to reach 5.7 million by 2050.
• Worldwide, by 2030 about 1 in 6 people will be 60 or older.
• The UN Decade of Healthy Ageing (2021 to 2030) has four action areas: changing how we think, feel and act towards age and ageism; communities that support older people's abilities; person-centred integrated care and primary health services; and access to good long-term care. A community programme works mainly in the first two.

What these facts tell a programme leader: most older people are women, many live alone, and a large share still work, mostly in the informal sector. A day club that meets only on weekday mornings will miss the traders and farmers; a programme with only male speakers will miss most of its members.

Step 1: The community profile

Before you ask anyone a question, write one page about the area:

Step 2: The needs survey

A good survey is short (10 to 15 minutes), spoken (you read the questions aloud and write the answers), private (no names on the answer sheet, or a code), and voluntary.

Model script: asking for consent.

"Good morning, Maame. My name is Comfort. I am working with the church and some volunteers to plan activities for people aged 60 and over in this area. I would like to ask you about fifteen short questions about your days, your health habits, your money safety and what you would enjoy. It takes about ten minutes. You can skip any question, and you can stop at any time. I will not write your name on the answers, and nobody will be told what you said. Your answers will help us decide what to offer. Is it all right to begin? ... Thank you. If you have any question later, here is my number."

Write on the form: date, interviewer, place, "consent given: yes", the code number. If the person says no, thank them warmly and leave.

The Sunrise survey (course example; adapt it).

Question 9 is a plain question for planning, not a medical test. WHO describes loneliness as "the painful feeling that arises from a gap between desired and actual social connections", and social isolation as "the objective lack of sufficient social connections". Your survey asks about the feeling; question 3 tells you something about isolation.

Interviewing older people well.

• Sit at the same level, face the light so your lips can be seen, and speak clearly; do not shout.
• Ask one question at a time and wait; silence is thinking time.
• Use the person's language; bring a volunteer who speaks it if you do not.
• Never rush someone with poor hearing or slow speech; never finish their sentences.
• Do not interview in front of family members if the person seems uneasy; ask "Would you like to talk here, or somewhere quieter?"
• Thank them, and tell them when they will hear what you found.

Step 3: Listening meetings

A survey gives numbers; a focus group gives reasons. Invite 6 to 10 older people to sit together for an hour. Ask open questions and write down what they say in their own words.

Model script: opening a focus group.

"Thank you all for coming. We want to plan things for older people in this community, and you are the experts. There are no right or wrong answers. Please speak one at a time, and it is fine to disagree. Kofi will write notes, but no names go in the notes. We will finish by eleven. Let us begin with an easy one: on a good day, what do you enjoy doing?"

Good focus group questions: What makes a good day for you? What makes a hard day? Where do older people meet now? What would make you leave the house twice a week? What worries you most about money, health or the future? What would you like to learn? What would you like to teach? What would stop you coming to a club?

Hold a second, shorter meeting with families and leaders: pastors and imams, the assemblyman or assemblywoman, a nurse from the health centre, a teacher, and two or three adult children. Ask what they see, what they could give (a hall, a speaker, transport, money), and what they worry about.

Step 4: The partner map

Write one line for every possible partner. In the Sunrise example (examples; your list will differ):

Step 5: Tally and percentages

Count every answer. A percentage is the number who gave an answer, divided by the number who answered, times 100.

Worked example: the Sunrise survey (example numbers). Comfort's team interviewed 60 older people in the area.

Example of the working: 14 ÷ 60 × 100 = 23.3%. Round to one decimal place and say so.

What the team learned (example): money safety and papers are big needs (55% had a scam call; only 20% keep papers together); fewer than half had a blood pressure check in a year, so a health day with nurses is worth more than a lecture; most do not move enough; and cost is the barrier: only 26 of the 38 who would join (9 + 17) could pay. The programme needs sponsored places (Unit 5).

Step 6: Set priorities with a matrix

List the needs, then score each from 1 (low) to 5 (high) on three things: how many people it affects, how serious it is, and how well you can deliver it safely with the partners you have. Multiply the three scores.

The matrix is a course method to make the discussion fair, not a scientific tool. Show it to a meeting of older people and leaders and let them change the scores. Then plan for the top four or five, and keep the others for later.

Step 7: The programme logic

A programme logic is one page that links what you put in to what you hope will change. Sponsors ask for it, and it keeps you honest.

Honest outcomes. Outcomes are what you hope for and measure (Unit 4). Many studies show links, not proof. For example, in a study in England, people who spent 120 minutes or more a week in nature were more likely to report good health and wellbeing, and the benefit levelled off at about 200 to 300 minutes; this is an association. A volunteering review found volunteers in cohort studies had a lower risk of death (risk ratio 0.78), but the authors said the reasons "remain unclear" and trials did not confirm mental-health benefits. Never write "the club will add years to your life".

Step 8: Design the programme

Decide, with the older people:

• Who it is for (age 60 and over; independent; anyone with a carer may bring the carer).
• What it offers (from the top of your matrix).
• When: days and times that suit members. Avoid market days and main prayer times. Finish before the heat of the afternoon.
• Where: a hall with step-free entry, toilets members can reach, shade, fans, chairs with arms, good light, a quiet corner, close to transport (see Unit 5).
• How much: the fee, what it includes, and sponsored places for those who cannot pay (Unit 5).
• Who runs it: the paid team, volunteers and partners (Unit 3).

An example day-club timetable (course example).

On games: there is no good evidence that a particular game protects memory, so do not claim it does. Offer games because members enjoy them and because they bring people together. A study of older adults who spent about 16.5 hours a week for 3 months learning demanding new skills (quilting, digital photography or both) found better episodic memory than groups doing social or low-demand activities; that is one study, in the USA, and it supports offering real learning, not a promise.

Step 9: The yearly plan

A 12-month plan gives the programme a rhythm and tells partners when you need them. Link each month to the Level 1 52-week plan, so members practise at home what they learn at the club.

Add every week: the movement sessions, the walking group, befriending calls. Add every month: the health day, the members' meeting, the volunteer meeting. Add every quarter: a review of results (Unit 4) and a report to sponsors.

Check yourself

1. Why should a needs survey be spoken, private and voluntary?
2. In a survey of 60 older people, 33 had a scam call in six months. What percentage is that?
3. What is the difference between an output and an outcome? Give one example of each for a walking group.

Competency standard

Range. A day club, walking group, befriending service, workshop or outing with older people, run by paid staff, volunteers and partners. Evidence. Policy set; abuse-signs list; role-play of a disclosure with a written record; movement session observation; data handling sheet; risk register; two incident reports; oral questions.

Quality starts with respect

A good programme feels like a club of adults, not a clinic or a children's class. Members choose, members lead, members are thanked. The respect rules of the Sunrise Day Club (example; adapt them with your members):

The policy set

Write each policy on one or two pages, in plain language, and read it at volunteer induction (Unit 3). Each policy says what we do, what we never do and who to tell.

Abuse and neglect of older people

WHO estimates that about 1 in 6 people aged 60 and over (15.7%) living in the community suffered some form of abuse in the past year: psychological 11.6%, financial 6.8%, neglect 4.2%, physical 2.6% and sexual 0.9%. Ghana's Persons with Disability Act forbids discrimination, exploitation and abusive or degrading treatment of a person with disability. The Gender Ministry says it will strengthen protection of older persons against neglect, abuse and exploitation, including through the Orange Support Centre; a contact number for the Orange Support Centre was not verified, so do not print one until you have checked it.

What abuse can look like at a club (course list; signs are reasons to ask gently, not proof):

Most abuse is by someone the older person knows. Members may protect the abuser out of love or fear. Your job is not to investigate or to judge; it is to listen, record and refer.

When someone tells you: the four Rs

1. Receive. Stop what you are doing. Go somewhere quieter. Listen. Do not show shock.
2. Reassure. "Thank you for telling me. You did the right thing. This is not your fault."
3. Record. As soon as you can, write their own words, the date and time, what you saw. Do not add your opinion. Sign it.
4. Refer. Tell the safeguarding lead the same day. If anyone is in danger now, call 112. For abuse, refer to the Domestic Violence and Victim Support Unit (DOVVSU) of the Ghana Police Service, at any police station. The member may also go to the district Social Welfare office (no verified Social Welfare number was found; the trainer supplies the local office and number).

Never: promise to keep it secret; ask leading questions ("Did your son hit you?"); confront the person accused; take photos of injuries; or tell other members.

Model script: when a member says her nephew takes her pension.

"Maame, thank you for telling me. You did right to say it. I am listening. ... I cannot keep this only to myself, because I want you to be safe and to keep your money, but I will only tell the people who can help, and I will tell you who they are. Our safeguarding lead is Mrs Arthur. Can we speak with her together today? ... You decide what happens next, unless someone is in danger. If you would like, there is also the Domestic Violence and Victim Support Unit (DOVVSU) of the Ghana Police Service, at any police station, and we can go with you. Is there anything you need right now?"

Health safety in every session

These gates come from Level 2 and stay firm at Level 3. As leader, you check that others keep them.

How much movement? WHO's 2020 guidelines say older adults should aim for 150 to 300 minutes a week of moderate activity, muscle-strengthening on 2 or more days, and varied activity that emphasises balance and strength on 3 or more days; "doing some physical activity is better than doing none", and older adults should be as active as their ability allows. A club that meets twice a week can give two strength-and-balance sessions; the walking group and home practice give the rest.

Food at the club

If the club cooks and sells lunch, it is likely to be a food service establishment: the FDA's licensing guideline covers any place where food is prepared, stored or served to the consumer, and asks for a health or food handler's certificate for each worker who prepares or serves food; a Food Hygiene Permit is valid for one year. The simplest safe choice for a new club is to buy lunch from a caterer who already holds an FDA permit, ask to see it, and keep a copy of its number. Whether a club that only serves a licensed caterer's food needs its own permit was not verified: ask the FDA regional office. For cooking skills see the hub's Catering, Pastry and Street Food course. Ask members about allergies and diets at enrolment, and order low-salt dishes: WHO advises less than 5 g of salt a day, just under one teaspoon.

Consent and photos

Photos make good reports, but older people have the same rights as anyone. Use a consent form at enrolment with separate boxes:

Never photograph a member who is unwell, being helped in the toilet area, or upset. Ask again on the day before a close-up photo: "May I take this one?"

Data protection

The Data Protection Commission says all entities that process personal data must register, and an unregistered data controller may not process personal data. The DPC lists eight principles: accountability; lawfulness of processing; specification of purpose; compatibility of further processing; quality of information; openness; data security safeguards; and data subject participation. Health information and stories are sensitive; treat them with care.

The club's data rules (course method, built on those principles):

Under L.I. 2523, in force from 9 June 2026, organisations must not request, photocopy, scan or keep copies of the Ghana Card to check identity, except where the law permits; checking is done by NIA biometric verification. A day club rarely needs to check identity at all; a name and phone number are enough.

The risk register

A risk register lists what could go wrong, how likely it is, how bad it would be, and what you do to prevent it. Score likelihood and impact from 1 (low) to 5 (high) and multiply (course method). Review it every quarter and after every incident.

Act first on the highest scores. A score of 12 or more needs a control this week (course rule).

Incident reports

Write an incident report for every accident, near miss, health emergency, safeguarding concern, complaint or data loss, the same day.

Review all incidents at the monthly volunteer meeting. Look for patterns: three near-falls on the same step means fix the step, not "be careful".

Complaints

Members and families may complain to the session leader, then the coordinator, then the board or trustees. Reply within 7 days (course rule). Say thank you for the complaint, find out the facts, say what you will do, and do it. Record every complaint and its outcome. A complaint is free advice about how to get better.

Check yourself

1. Name the five forms of abuse WHO lists and the most common one.
2. A member tells you a secret about abuse and asks you not to tell anyone. What do you say?
3. A member asks you whether she can stop her blood pressure tablets because she feels fine. What do you answer?

Competency standard

Range. Paid coordinators and facilitators, volunteers (including older volunteers), students on placement, and partner organisations working with a day club or community programme. Evidence. Team plan; role descriptions; recruitment record; induction plan; two observation checklists with feedback; volunteer agreement; one partner agreement; oral questions.

The team

Many of the best volunteers are older people themselves. A 2013 review found volunteers in cohort studies had a lower risk of death, though the reasons are unclear and trials did not confirm the mental-health benefits. Older volunteers bring patience, language and respect; give them real roles, not only tea duty.

How many people per session?

The Sunrise Day Club uses these course ratios (no Ghana standard was found; choose your own and write them down):

• Chair-based movement: 1 trained leader at the front, plus 1 volunteer helper for every 8 members.
• Walking group: 1 walk leader at the front and 1 at the back, plus 1 more for every 6 walkers beyond 12.
• Every session: at least 1 first-aid-trained person and 1 person who is not leading an activity, free to respond.

Safe recruitment

1. Role description. One page: what the role is, the hours, the training, the rules, who supervises.
2. Application. Name, phone, why they want to help, any experience, two referees who are not relatives.
3. Interview. Ask about experience with older people, and a "what would you do" question: "A member tells you her grandson takes her MoMo PIN. What do you do?"
4. References. Phone both referees and write down what they said.
5. Background check. Ask the volunteer to provide a police character check where your programme requires one. The current Ghana Police process and fee for this were not verified; ask at the police station before you make it a rule.
6. Induction and trial period. Three sessions alongside an experienced volunteer before working alone.
7. Sign the volunteer agreement and the safeguarding policy.

Never accept a volunteer who will not give referees, who wants to be alone with members' money or phones, or who plans to sell products to members.

The volunteer induction (one morning, course example)

The training plan

Build on this course: new volunteers learn Level 1 skills (company, scripts, money safety, home falls walk); session and movement leaders complete Level 2; the coordinator holds Level 3. Add a first aid course for at least two people per club day. Refresh safeguarding every year.

Teaching adults a skill: tell, show, do, review. Tell why it matters; show it once; let them do it while you watch; review together what went well and one thing to improve.

Supervising and supporting

The facilitator observation checklist (course method). Watch one session a month per facilitator and tick:

Giving feedback: praise, improve, praise. "You greeted everyone by name and the warm-up was clear. One thing to improve: give the stop rules before the first move, not halfway through. The members clearly enjoy your sessions."

Monthly volunteer meeting. Thanks; incidents and what changed; who needs training; next month's plan; how everyone is coping.

Watch for burnout. Volunteers who care a lot, especially befriending callers who hear sad stories, can become tired and low. Signs: missing sessions, irritability, carrying worries home. Rotate roles, keep calls short and planned, and give callers a debrief with the coordinator after a difficult call. Help them see a counsellor or their faith leader if needed.

Model script: a befriending call.

"Good afternoon, Papa Kwesi. This is Kobina from the Sunrise Day Club, calling for our Tuesday chat. Is it a good time? ... How has your week been? ... Did you manage your walk to the gate this week? ... What did you eat today? ... Is there anything you are worried about? ... That sounds hard; thank you for telling me. Would you like me to ask the coordinator to call you about it? ... Next Tuesday at the same time, then. If you need anything before, here is the club number. Take care."

If the person does not answer two calls in a row, the caller phones the emergency contact and tells the coordinator (course rule).

Paying and thanking volunteers fairly

A volunteer gives time freely; a worker is paid for work. The Labour Act 2003 (Act 651) gives workers rights: a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20), 12 weeks of maternity leave (s.57), full minimum pay for each day for casual workers (s.74) and notice rules (s.17). The national minimum wage for 2026 is GH¢21.77 a day.

• Pay volunteers back for real costs (transport, lunch on the day) against receipts or a fixed small allowance agreed in writing (course method).
• If someone works fixed hours every week, under your direction, for regular pay, they may be a worker, not a volunteer. Where the line falls under Ghana law was not verified: ask the Labour Department and keep the reply.
• Never use volunteers to avoid paying a worker.

Thanking volunteers. A certificate after training; a thank-you at the members' meeting; a reference letter on request; one celebration a year; invitations to partner events. Thanks costs little and keeps people.

Facilitators and volunteers with disabilities

Ghana's Disability Act requires employers not to discriminate against an applicant or employee on grounds of disability unless the disability is relevant to the job, and to provide the tools and facilities a disabled worker needs. Treat volunteers the same way.

Ask each person what they need. The hub's Sign Language, Braille and Assistive Technology course helps the whole team communicate.

Partnerships

Partners make the programme bigger than its budget. Put every partnership in a short written agreement (a letter or memorandum of understanding).

Health partners: what the evidence supports. WHO says most people with high blood pressure have no symptoms, and "checking your blood pressure is the best way to know"; high blood pressure means 140/90 mmHg or higher on two different days. In May 2026 the Ghana Health Service was running "Operation Measure 1 Million People", with free blood pressure screening at health facilities. Over 25% of people over 60 have disabling hearing loss, and older adults should have their hearing screened. These are good reasons to invite health workers, who do the checks and advise. The club only provides the place, the members and a private corner.

NHIS. Persons above 70 years and SSNIT pensioners are among the groups exempt from paying the NHIS premium; subscribers pay a processing or renewal fee for ID cards, except pregnant women and indigents. Whether the over-70s pay the card fee in practice in your district was not verified: ask the district office before a renewal day.

Model script: inviting a nurse from the health centre.

"Good morning, Sister. My name is Comfort Arthur. I lead the Sunrise Day Club, which meets at the church hall near the junction on Tuesdays and Thursdays. We have 52 members aged 60 and over. Many of them told us they have not had their blood pressure checked in the last year. Would the health centre be willing to come once a month for a screening morning and a short talk? We would provide a private corner, chairs, a table, water, and the members' list for your own records only if each member agrees. We would not take or keep any readings ourselves. Could I bring you a one-page letter with the dates we are thinking of?"

What a partner agreement says (checklist).

Check yourself

1. Why should a befriending caller phone the emergency contact after two missed calls?
2. What is the difference between a volunteer allowance and a wage, and why does it matter?
3. Name two things a health partner does at a health day, and one thing the club itself must never do.

Competency standard

Range. A day club, walking group, befriending service or workshop series, with sponsors such as churches, mosques, companies, diaspora associations, the Assembly or an NGO. Evidence. Measurement plan; a month of attendance and tracker records; wellbeing checks at two points (practice or real, with consent); worked calculations; one-page quarterly report; oral questions.

Why measure?

Three reasons. Members deserve to know whether the club is helping. The team needs to know what to change. Sponsors give money to results, not to good intentions. But measuring must never become a burden that spoils the club, and older people must never feel tested. Keep it short, friendly and voluntary.

Outputs and outcomes

Choose no more than six measures for a small programme. More than that and nobody fills them in.

The records

1. Attendance register. One line per member, one column per club day, a tick or "A" (absent). The welcome volunteer marks it on arrival. Two absences in a row without notice = a phone call that afternoon (course rule): "We missed you today; is everything all right?"

2. Walking-minutes tracker. Each walker writes or tells the walk leader their minutes for the week, as in the Level 1 weekly tracker. The aim is to grow towards the WHO range of 150 to 300 minutes a week of moderate activity, with strength on 2 days and balance on 3 days, because "doing some physical activity is better than doing none". Compare each person only with their own last month.

3. Befriending call log. Date, caller, person (code), answered or not, anything to follow up. No details of private conversations.

4. Health-day log. Number seen by the nurses and the number the nurses referred for follow-up. The club does not keep readings; the member keeps their own card (Unit 2).

5. Workshop log. Date, topic, speaker, attendance, three things members said they would do.

6. Wellbeing check (below). At enrolment and every six months.

The course wellbeing check

This is a course tool for planning and reporting, not a medical or psychological test, and it has not been validated. Ask it aloud, privately, with consent, and record answers by code.

Score: add the five answers (5 to 15). Look at each question separately too: the total hides detail.

Working out the numbers

Attendance rate = attendances ÷ (members × club days) × 100.

Average = total ÷ number of people.

Percentage meeting a target = number who met it ÷ number counted × 100.

Worked example: Sunrise Day Club, November and the first six months (example numbers).

• Attendance: 52 members, 8 club days, 380 attendances. Rate = 380 ÷ (52 × 8) × 100 = 380 ÷ 416 × 100 = 91.3%.
• Walking group: 20 walkers recorded their minutes in one week: 90, 120, 150, 180, 60, 200, 150, 100, 240, 130, 75, 160, 155, 90, 300, 45, 150, 120, 180, 110. Total 2,805; average 2,805 ÷ 20 = 140.25 minutes; 10 of 20 (50%) reached 150 minutes.
• Befriending: 20 people, 13 weeks, 260 calls planned, 238 made: 238 ÷ 260 × 100 = 91.5%.
• Health days: in three months the nurses saw 46 members and referred 9 for follow-up (9 ÷ 46 × 100 = 19.6%). The club recorded only the counts.

Wellbeing check: the same 40 members, at enrolment and after six months (example).

Papers kept together (question 5, "Yes"): 8 of 40 (20.0%) at enrolment; 22 of 40 (55.0%) after six months.

Interpreting honestly

What can Sunrise say? "Among the 40 members who answered both times, the number who said they felt lonely 'often' fell from 18 to 10, and the number with their papers in one place rose from 8 to 22."

What can Sunrise not say? "The club cured loneliness" or "the club made members live longer". Reasons:

• No comparison group. Some change may have happened anyway.
• Who answered. Members who dropped out are not in the 40; they may have done worse.
• People want to please. Members may give kind answers to a friendly volunteer.
• Links are not proof. Even large studies mostly show associations. For example, low life purpose was linked to a higher risk of death in a large US study of adults over 50, which the authors call "a modifiable risk factor", and loneliness and isolation are linked to higher risks of stroke, heart disease, diabetes, cognitive decline and early death. Those are good reasons to run a club. They are not results your club can claim for itself.

Write "linked to", "members reported", "among those who answered". Report problems and drop-outs too. Sponsors trust honest reports more than perfect ones.

Stories, with consent

One real story makes the numbers live. Use the consent form from Unit 2, change details that could identify the member if they prefer, read the story back to them, and use it only where they agreed.

Example (invented for this course): "Maame A., 74, joined after a neighbour invited her. She had not left her compound for months except for church. She now walks with the Saturday group, recorded her life story for her grandchildren, and runs the oware table on Thursdays. 'I have a reason to dress up twice a week,' she says." (Example story; consented in real use.)

The one-page quarterly report

Model script: presenting the report at the members' meeting.

"Good morning, everyone. This is our report for the last three months, and it is your report, because you made it. We met on 25 days. On a normal club day, more than nine out of ten of you came. Half of our Saturday walkers now walk 150 minutes or more in a week. When we asked you in June how often you feel lonely, fewer of you said 'often' than when you joined. We cannot say the club did all of that; your families, your faith and your own effort matter too. Three of you had falls at home this quarter, and we are glad you are recovering. That is why next month's theme is safety at home. Now, what should we do better?"

Check yourself

1. 52 members, 8 club days, 380 attendances: what is the attendance rate?
2. Why can a club not claim it "cured" loneliness even if fewer members say they feel lonely?
3. What does the club record from a health day, and what does it not record?

See the hub's Entrepreneurial Thinking Level 2 for general venture basics. This unit is specific to a day club or healthy-ageing programme, whether you run it as a business, a non-profit or a ministry of a faith body.

Competency standard

Range. A day club, a network of clubs, or a community healthy-ageing programme in a town or village anywhere in Ghana. Evidence. Model and legal form choice; registration checklist; GRA question letter; hall checklist; start-up budget; payroll sample; access plan; marketing plan; one-page plan; pitch.

Business, non-profit or ministry?

A ministry still needs written policies, separate books (Unit 6), insurance and safeguarding. It may not need its own registration if the faith body's registration covers it; ask the faith body's leaders and its lawyer.

Choose a legal form

Company annual returns cost GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years late) or GH¢2,000 (5 years or more).

Which form for a day club? A programme that takes in sponsors' money and families' fees and wants a board of trusted people fits a company limited by guarantee: the company holds the bank account, the insurance and the agreements, and no profit is paid out to members. A person who wants to run a day club as their own paid business may start as a sole proprietor, but should understand the unlimited liability. In the running example, Comfort, Kobina and three church and community members register the Sunrise Day Club as a company limited by guarantee (GH¢490), with a board of five, and the board employs Comfort as coordinator (example).

Whether an NGO working with older people must also register with the Department of Social Welfare was not verified: ask the district Social Welfare office in writing.

Registration, step by step

Tax: what applies and what to ask

Income tax for a sole proprietor. Residents with business income only and no VAT registration may use the Modified Taxation Scheme: fixed instalments for turnover up to GH¢20,000, and for turnover from GH¢20,001 to GH¢750,000, 3% of turnover or the modified cash basis; pay through the MTS app. Professionals, partners and owners of several businesses or outlets are excluded. The GH¢750,000 ceiling came with the Income Tax (Amendment) Act 2026 (Act 1178); GRA's own page still showed the old GH¢500,000 in October 2026. Whether a network of clubs in several halls counts as "several outlets" was not verified.

Company tax. Companies pay 25% as the standard rate; provisional tax is paid quarterly and the annual return is due within four months of the year-end. Whether a company limited by guarantee running a day club pays tax on a surplus, and how donations and grants are treated, was not verified: ask GRA.

VAT. VAT 15% plus NHIL 2.5% plus GETFund 2.5% gives an effective rate of 20% from 1 January 2026. For services there is no turnover threshold: a taxable person making taxable supplies of services registers within 30 days of starting. A VAT-registered business cannot use the Modified Taxation Scheme. Whether a day club's fees are a taxable service, or exempt as a welfare service, was not verified. This matters: if the club is taxable, a GH¢250 fee would have to include 20% VAT. Ask GRA in writing before you set prices.

Withholding tax. A company or other withholding agent that pays you for services (for example a bank that pays for a scam-safety workshop) may withhold 7.5% where payments to you pass GH¢2,000 a year, and must give you a certificate. Keep every certificate: it is a tax credit (Unit 6).

Model letter to GRA (short form).

"Dear Sir or Madam, The Sunrise Day Club is a company limited by guarantee in Takoradi (registration number ...). We run a day club for people aged 60 and over two days a week, with activities and lunch, for a monthly fee paid by members or their families; some places are paid by sponsors. We also run occasional paid workshops for companies and churches. Please advise: (1) whether our member fees are a taxable supply for VAT under Act 1151 or exempt; (2) whether we must register for VAT now; (3) how grants and donations to us are treated for income tax; (4) our filing obligations as a company limited by guarantee. Yours faithfully, ..."

Premises: the hall checklist

Members with poor sight, hearing or mobility decide whether the club works. Check the hall with two members, one who uses a walking stick or wheelchair and one with poor sight, before you sign.

Equipment and start-up budget

Example start-up budget for the Sunrise Day Club (examples except where a source is named):

The DPC fee list shows GH¢156 a year for a small data controller (turnover GH¢90,000 and below) and GH¢1,170 for a medium one (above GH¢90,000 to below GH¢5 million), as printed. A club with about GH¢18,000 of income a month (Unit 6) would be medium.

Financing

Options, from safest to most demanding: founders' own money and gifts; faith bodies (a hall at low rent, a start-up grant); diaspora associations and families (many older people's children abroad want a safe place for their parents); a village savings and loan association (VSLA) or susu (terms not verified); microfinance; a bank loan once you have six to twelve months of records. The Ghana Enterprises Agency (GEA) offers SME GO, Business-in-a-Box, SME High Growth and Kaizen support, and has Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West among others. The 2026 Budget set aside GH¢401 million for the Women's Development Bank, GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura; eligibility for a day club was not verified. The Bank of Ghana policy rate was 14.00% when this module was written (summary only); loans cost more than that, so borrow only for equipment, never to cover losses month after month.

Sponsored places. Many older people cannot pay. A sponsored place is a member's fee paid by a sponsor: a church, a mosque, a company, a diaspora association, or a family that pays for a neighbour as well as their own parent. Keep sponsor money separate, tell each sponsor how many places it paid for, and never let a sponsored member be treated differently. Members do not need to know who is sponsored.

Never borrow against a founder's or a member's house for the club. And never accept money from a sponsor who wants to sell to members (investment schemes, supplements, herbal remedies, insurance on the spot) or to have members' phone numbers.

Hire and pay staff lawfully

The Labour Act 2003 (Act 651) requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave a year (s.20) and 12 weeks of maternity leave (s.57); casual workers are paid the full minimum for each day worked (s.74), and notice rules apply (s.17). The national minimum wage for 2026 is GH¢21.77 a day, about GH¢587.79 a month at 27 days (summary only).

SSNIT and PAYE. The employee pays 5.5% and the employer 13% of basic salary, 18.5% in all; the employer pays by the 14th of the following month, and late payment costs 3% a month. PAYE uses the 2026 monthly bands: the first GH¢588 at 0%, the next 80 at 5%, the next 100 at 10%, the next 2,900 at 17.5%, and higher bands above that, after deducting the employee's SSNIT; PAYE is due by the 15th of the next month. The tax-free band rose to GH¢588 a month from 1 September 2026.

Worked example: the coordinator on GH¢2,500 basic a month (example).

A founder who is also paid (as Comfort is) keeps the two roles apart: her salary is for the coordinator's work under a written contract approved by the board; she does not set her own pay.

Accessibility and inclusion

Ghana's Disability Act bans discrimination against employees and applicants on grounds of disability unless relevant to the job, requires employers to provide the tools and facilities a disabled worker needs, and requires places and services open to the public to be accessible. Many older people live with poor sight, poor hearing or difficulty walking: most people with vision impairment or blindness are over 50, and over 25% of people over 60 have disabling hearing loss. Accessibility is not an extra; it is the service.

Members with poor sight, hearing or mobility: what the club does.

Leaders and staff with disabilities. See the roles and adjustments in Unit 3. The Assemblies' disability fund share rose from 3% to 5% in 2026 and now favours skills, assistive devices and start-up capital; a founder or coordinator with a disability should ask the Assembly's disability desk what support is open.

Example access budget (examples; Ghana prices not verified): portable ramp 1,800; grab rail in the hall toilet (with the owner's permission) 300; large-print printing for a year 600; microphone already in the equipment list. Total GH¢2,700.

Marketing the programme honestly and respectfully

Older people are not a "market" to be frightened into buying. Market the club as you would invite a friend.

Model script: inviting a lonely neighbour to the open day (from Level 1, now used by members themselves).

"Maame, good morning. I have been going to the Sunrise Day Club at the church hall on Tuesdays and Thursdays. We walk a little, we play oware, we learn things on the phone, and we eat lunch together. On Saturday there is an open day, just to see it. Nobody will make you join. Will you come with me? I will pass by at nine."

The one-page plan and pitch

Fit on one page: who you serve and why (your needs survey); what you offer and when; your place and how it is accessible; your team and partners; your safety and safeguarding rules; your legal form and registrations (and what is not yet verified); your fees, sponsored places and other income; start-up cost and how it is funded; monthly fixed costs and break-even members (Unit 7); how you measure results (Unit 4); how you will find members.

Model script: the pitch opener.

"Good morning. My name is Comfort Arthur. Last year we asked sixty older people in our area what they need. More than half had received a scam call in six months, fewer than half had had their blood pressure checked in a year, and almost a quarter live alone. Sixty-three per cent said they would come to a club two mornings a week. The Sunrise Day Club gives them that: movement, learning, company, lunch and monthly health days with nurses from the health centre, in an accessible hall, under written safeguarding rules. We are registered as a company limited by guarantee. We need GH¢46,045 to start properly, and we have GH¢18,000 from our founders, the church and our diaspora friends. Here is how we will close the gap, and how every sponsored place is accounted for."

Check yourself

1. Why might a day club with sponsors and a board choose a company limited by guarantee?
2. Why must a day club ask GRA about VAT before printing its fees?
3. The coordinator earns GH¢2,500 basic. What does the club pay to SSNIT in total by the 14th, and what is the coordinator's net pay?

See the hub's Money Skills for Small Business Level 2 for the general basics. This unit is specific to a day club or healthy-ageing programme, whether a business, a non-profit or a ministry. (A sole proprietor uses "owner's capital" and "drawings" where the Sunrise example uses "start-up fund".)

Competency standard

Range. A day club, club network or community programme with member fees, sponsored places, grants, donations, paid workshops and services, a caterer, staff and volunteers. Evidence. Fee register; sponsor fund record; cash book for a month; petty cash record; trial balance; income statement; balance sheet; reconciliation; sponsor report; oral questions.

The core rule

Assets = Liabilities + Equity. In double entry every transaction has a debit and a credit of equal amount: debits increase assets and expenses; credits increase liabilities, capital and income. A trial balance checks that total debits equal total credits, but it cannot catch every error. Keep club money and personal money apart: no founder pays a personal bill from the club account, and no member's fee goes into a personal MoMo wallet.

The records every club keeps

Money that is not yet the club's

• Fees paid in advance. A family that pays December's fee in November has paid in advance. The money is in the bank in November, but it is not November income: the club still owes December's club days. It is a liability (fees received in advance) until December.
• Sponsor funds for a purpose. A church that gives GH¢6,000 to pay for sponsored places from December to February has given restricted money. It is a liability (sponsor fund held) until each month's places are used; then that month's share moves to income. Never spend it on anything else, and report to the sponsor exactly how it was used.
• Unrestricted donations. A gift "for the club's work" with no conditions is income when received.
• Fees owed. A family that has not paid this month's fee owes the club: the fee is income this month, and the family is a debtor.
• Withholding tax. If a company withholds 7.5% from a workshop fee, the club receives less cash, but the full fee is income; the amount withheld is a tax credit backed by a certificate.
• Money held for members. The club never holds members' own money, pensions or MoMo PINs (Unit 2). If a member asks the club to "keep" money for them, the answer is a kind no.

Costing and pricing

Cost per member (example, Sunrise in November). Lunch from the caterer is GH¢20 a meal (example); a member who comes on all 8 club days eats 8 lunches = GH¢160. That is the variable cost per member per month. The fixed costs are about GH¢6,395 a month (Unit 7). With 52 members, each member's share of fixed costs is 6,395 ÷ 52 = GH¢122.98. Full cost per member = 160 + 122.98 = GH¢282.98 a month.

The fee is GH¢250 (example). So fees alone do not cover the full cost at 52 members; each fee covers the lunches and leaves GH¢90 (250 − 160) towards fixed costs. The gap is closed by donations, workshops, story recording and sponsorship. That is a choice: a lower fee keeps the club open to more older people, but the club must then earn or raise the rest every month. Unit 7 shows how many members break even.

Margin and mark-up (example: a scam-safety workshop for a company). Price GH¢1,200. Direct costs: transport 100, printing large-print handouts 80, refreshments 70 = GH¢250. Profit 1,200 − 250 = GH¢950.

• Mark-up = profit ÷ cost = 950 ÷ 250 = 380%.
• Margin = profit ÷ price = 950 ÷ 1,200 = 79.2%.

Margin and mark-up are different numbers for the same deal; always say which one you mean. The workshop's high margin helps pay for the club's low-fee places.

Depreciation

Straight-line depreciation = (cost − salvage value) ÷ useful life. The Sunrise equipment cost GH¢14,400 (Unit 5 list), salvage 0, life 4 years: 14,400 ÷ 48 months = GH¢300 a month. New items start depreciating the month after they are bought (course method): 10 more chairs with arms bought in November for GH¢3,000 add 3,000 ÷ 48 = GH¢62.50 a month from December.

Worked month: November at the Sunrise Day Club (example)

The club opened four months ago with less working cash than the full Unit 5 plan, and grew to 52 members. This is its November (example name, invented numbers).

Opening balance sheet, 1 November (example)

What happened in November

1. Members' fees: 52 members × GH¢250 = GH¢13,000 of November fees. 20 had paid in October (5,000, in advance); 18 paid in November (4,500); 10 are sponsored places (2,500, moved from the sponsor fund held); 4 families had not paid by 30 November (1,000, debtors).
2. Lunches: 380 meals at GH¢20 = GH¢7,600 from the licensed caterer. Paid 6,000 in two halves; 1,600 still owed at month-end.
3. Health day: a bank gave GH¢1,500 for the November health day, and the club spent GH¢1,500 on it (refreshments, large-print handouts, the nurses' transport refund).
4. Workshop: a scam-safety workshop for a company's customers, invoiced at GH¢1,200; the company withheld 7.5% (GH¢90) and paid GH¢1,110 with a certificate.
5. Story recordings for 3 families at GH¢300 = GH¢900, paid.
6. Donation: a diaspora association gave GH¢2,000 for the club's work, with no conditions.
7. New sponsor money: the church gave GH¢6,000 for sponsored places from December to February.
8. Fees in advance: 15 families paid December's fees in November: 15 × 250 = GH¢3,750.
9. Payroll: the coordinator's November pay as in Unit 5 (net 2,069.46 paid; SSNIT 462.50 and PAYE 293.04 to pay in December).
10. Overheads paid: hall rent 1,200; bus hire for 8 club days 800; volunteer allowances against receipts 600; activity materials 350; phone and data 250; insurance (monthly share) 300; bank and MoMo charges 70.
11. Bought 10 chairs with arms for GH¢3,000; depreciation starts in December.
12. Depreciation on the opening equipment: GH¢300.

Cash book, November (bank and MoMo together, example)

Check: 22,000 + 19,760 − 16,139.46 = 25,620.54. The 2,500 for the 10 sponsored places is not in the cash book: it is a book entry that moves money from "sponsor fund held" to "fee income" (if the sponsor money is in a separate account, transfer it to the main account; a transfer between your own accounts is not a receipt).

Sponsor fund record, November (example)

Income statement for November (example)

Overheads in total: 2,500 + 325 + 1,200 + 800 + 600 + 350 + 250 + 300 + 70 + 1,500 + 300 = 8,195. Surplus 11,000 − 8,195 = 2,805. All expenses together: 7,600 + 8,195 = 15,795. Note: without the one-off GH¢2,000 donation the surplus would have been only GH¢805 (the health day sponsorship and costs cancel out). Do not plan next month on this month's gifts.

Trial balance at 30 November (example)

Balance sheet at 30 November (example)

Check: assets 25,620.54 + 1,000 + 90 + 15,900 = 42,610.54. Liabilities 3,750 + 11,500 + 1,600 + 462.50 + 293.04 = 17,605.54. Equity 18,000 + 4,200 + 2,805 = 25,005. 17,605.54 + 25,005 = 42,610.54. Assets = liabilities + equity.

Petty cash

Keep a float of GH¢300 (course method) for small club-day costs: a replacement bulb, a bag of sachet water, a taxi for a member who felt unwell. Two people count it at the start and end of each club day. Every spend has a receipt or a signed note. When it runs low, the coordinator tops it up to exactly GH¢300 from the bank, recording the receipts as expenses.

Example (example numbers): float 300; spent in a week: water 60, bulb 35, taxi for a member to the health centre 80, printing 40 = 215; cash left 85. Top-up = 215, bringing the float back to 300. 85 + 215 = 300.

Reporting to the board, members and sponsors

Month-end routine

1. Total the cash book and agree the closing balance with the bank and MoMo statements.
2. Reconcile: list any difference (often charges not yet recorded) and correct the book.
3. Update the fee register: who paid, who paid in advance, who owes. Call families who owe, kindly.
4. Update the sponsor fund record: places used, money moved to income, money held.
5. Count and top up petty cash; record the receipts.
6. Update debtors, creditors and the equipment register; record depreciation.
7. Run a trial balance: debits must equal credits.
8. Write the income statement and the balance sheet; check that assets equal liabilities plus equity.
9. Work out the free cash.
10. Prepare the board report; update the next three months of the cash-flow forecast (Unit 7).
11. Pay SSNIT by the 14th and PAYE and withholding tax by the 15th; file everything.

Bank and MoMo reconciliation

Example: the cash book says GH¢25,620.54. The bank and MoMo statements together say GH¢25,590.54. The difference is GH¢30. Checking line by line, you find three MoMo transfer fees (GH¢10 each) on payments to the caterer and the bus owner, not yet in the book. Record GH¢30 as bank and MoMo charges; the book becomes GH¢25,590.54 and agrees (the November surplus falls to GH¢2,775). If a difference remains, look for a missed payment, a number typed wrongly, or a fee paid into the wrong wallet. Never ignore a gap.

Tax records and filing calendar

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period, longer if under dispute. Filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT (if registered) by the last working day of the following month; provisional company tax quarterly; annual return within four months of the year-end. Company annual returns go to the ORC every year. The STMA operating permit falls due by 31 March. DPC registration is renewed with a compliance report.

Free tools: a paper cash book, Excel or Google Sheets, the Zoho Books free plan or Wave (summary only). From 1 January 2027 the 2025 edition of IFRS for SMEs applies to entities that use that standard.

Check yourself

1. A family pays December's fee in November. Is it November income? Where does it go?
2. Why is a church's grant for sponsored places a liability until the places are used?
3. The club's assets are GH¢42,610.54 and its liabilities GH¢17,605.54. What is its equity?

Competency standard

Range. A day club, club network or community programme in its first one to three years. Evidence. Quality checklist; growth option table; break-even workings; proposal; 12-month forecast with stress test; panel score sheet; oral questions.

Quality systems

A quality system makes sure the hundredth club day is as safe, warm and well run as the first, whoever is leading it.

Growth paths

A note on money advice. Money-safety workshops teach the official scam advice (Level 1 and Level 2) and simple budgets. The programme never gives personal investment advice and never recommends a scheme, a lender or a product. In the first six months of 2026 the Cyber Security Authority recorded 352 cases of fake online "investment" schemes, with losses of GH¢3,429,447, and advised people to be careful of promises of unusually high returns and to check with official regulators. Fraud cases in the Bank of Ghana's 2025 report rose 48%, and the CSA warned of voice cloning and impersonation. Report fraud to the Cyber Security Authority (CSA): report on its website, csa.gov.gh.

Pricing strategy

• Know your full cost (Unit 6) before you set any fee.
• A fair fee with sponsored places keeps the club open to everyone. Some clubs use a sliding scale (members who can pay more do, by choice); keep it private and simple.
• Price workshops and services at what the market pays, not at cost: their margin funds the club.
• Review prices once a year, give members three months' notice, and explain the reasons at the members' meeting.
• Settle the VAT question first (Unit 5): if fees are taxable, the price must include 20% VAT.

Know your break-even

Each fee of GH¢250 leaves GH¢90 after lunch costs (Unit 6). The club's fixed cash costs are GH¢6,395 a month (example): coordinator 2,825 (salary plus employer SSNIT); hall rent 1,200; bus hire 800; volunteer allowances 600; activity materials 350; phone and data 250; insurance 300; bank charges 70. (Health day costs are left out because the health day sponsorship pays for them; depreciation is not a cash cost.)

• Break-even on fees alone = 6,395 ÷ 90 = 71.06, so 72 members.
• With other income averaging GH¢2,541.67 a month (GH¢30,500 a year in the forecast below, example): (6,395 − 2,541.67) ÷ 90 = 42.8, so 43 members.

The lesson: at 52 members, the club depends on workshops, story recording and donations. That is fine, as long as you know it and plan for it.

Winning contracts and keeping sponsors

A short proposal (one or two pages): who you are; the need (your survey, Unit 1); what you will do, when and for how many; how you keep people safe (Unit 2); how you measure (Unit 4); the cost and payment dates; your registration, insurance and policies; your contact.

Model script: asking a company to sponsor places.

"Good afternoon. Thank you for seeing me. I lead the Sunrise Day Club. Many of your retired staff, and your staff's parents, live alone in this area. For GH¢250 a month, one older person comes to our club two days a week: movement, learning, company, lunch and a monthly health day with nurses from the health centre. Six places for a year would be GH¢18,000. Every quarter we would send you a one-page report: how many days the places were used, what members did, and what changed, honestly. We do not share members' names or phone numbers with sponsors, and nobody sells anything at our club. Could I leave this proposal with you?"

Records for a loan or a big grant: ORC registration, TIN, Assembly permit, DPC registration, insurance, policies, six to twelve months of cash book with bank and MoMo statements, the fee register, sponsor records and reports, income statements and balance sheets, and a plan with a 12-month forecast (course method). Tidy books are your best collateral. Ask about programmes at the GEA.

Succession and ethics

Write everything down (the policies, the timetable, the forms, the yearly plan, the sponsor agreements) so the programme runs without any one person. Name a deputy coordinator who can reach the bank (with the second signatory), the club phone, the member records and the safeguarding file. Train a second movement leader and a second safeguarding lead. The board reviews the coordinator's work once a year.

The one-page ethics statement (Sunrise example; write your own): we treat older people as leaders of their own lives; we never diagnose, never give or change medicines, never promise cures or years; we never sell or promote products, schemes or remedies to members; we never touch a member's PIN, pension, card or wallet, and never borrow from or lend to members; we never copy a Ghana Card; we never share members' data with sponsors; we never use photos without consent; we never spend sponsor money on anything but its purpose; we report results honestly, including problems; we refer abuse and emergencies at once.

Capstone: one-page plan and 12-month cash-flow forecast

Your capstone is a one-page business plan and a 12-month cash-flow forecast with a stress test, presented to a panel in five minutes.

Assumptions for the example forecast (all examples; the Sunrise plan for next year):

• Fee GH¢250 per member per month, including lunch; lunch costs GH¢160 per member per month (8 club days at GH¢20).
• Members (including sponsored places) grow from 52 in January to 70 in December as word spreads and sponsors join.
• Other income (workshops, story recordings, unrestricted donations) is planned month by month, with more in October and December (examples).
• Fixed cash costs GH¢6,395 a month. Health day sponsorship and costs are left out (they cancel). Depreciation is not a cash cost.
• One-off in March: portable ramp and toilet grab rail 2,400 (Unit 5 access budget, rounded) plus the Assembly permit renewal 500 (placeholder) = 2,900.
• Opening free cash GH¢10,000 (sponsor money and advance fees are kept separately and are not counted here). Money is received and paid in the same month (a simplification).

How each line is worked (January): receipts = 52 × 250 + 1,500 = 14,500; payments = 52 × 160 + 6,395 = 14,715; closing = 10,000 + 14,500 − 14,715 = 9,785. March adds the one-off 2,900.

Check: 10,000 + 212,500 − 196,120 = 26,380. The lowest point is GH¢7,495 in March (the one-off month). The year ends with more free cash than it began, but only because members grow and other income arrives as planned.

Stress test: 80% of the planned members (rounded down) and half the other income; fixed costs unchanged.

Cash runs out in May and is GH¢3,515 short in September. In real life that means the coordinator or the caterer is not paid, or someone is tempted to spend the sponsor account. Never.

Fixes (examples): (a) cut fixed cash costs by GH¢1,000 a month (negotiate the hall rent down by 400 by sharing the hall's days with another group; plan bus routes to save 400; reduce volunteer allowances by 200 with the volunteers' agreement): the lowest cash becomes GH¢4,675 in May and the year ends at GH¢9,630; (b) also sign a company for 6 sponsored places all year: the lowest cash becomes GH¢6,555 in March and the year ends at GH¢16,110. Keep a lean-season reserve of three months of fixed costs (3 × 6,395 = GH¢19,185), built up in good months, in an account the board must approve to touch.

Panel scoring (20 marks each): members and needs (survey, programme, access); safety and safeguarding (policies, gates, risk register); people and partners (team, training, agreements); money (start-up, books, break-even, forecast and stress test); honesty and clarity (results, claims, answers). Competent: at least 60 out of 100 with no zero in safety, safeguarding, health claims or honesty with money (course method).

Model script: the capstone opener.

"Good afternoon. Next year, if this plan holds, seventy older people in our area will spend two days a week with friends, moving, learning and eating together, and every one of them will have the chance to see a nurse each month (example figures). Some of them pay their own fees; some are paid for by their children; ten are paid for by sponsors, and every sponsor will know exactly how its money was used. This plan shows how we keep everyone safe, why we need 43 members and our workshop income to break even, and what we do if a bad year brings only eight members in ten."

Check yourself

1. Why can a club with 52 members and a GH¢250 fee still lose money?
2. Fixed costs are GH¢6,395 and each fee leaves GH¢90 after lunch. What is the break-even on fees alone?
3. What is the lean-season reserve for fixed cash costs of GH¢6,395 a month, and why is it kept separate?

1. Name three things a needs survey with older people must always be, and why.
2. In a survey of 60 older people, 14 live alone. What percentage is that?
3. Write a programme logic line for a befriending service: one input, one activity, one output and one outcome.
4. What are the five forms of abuse of older people in the WHO fact sheet, and what share of people aged 60 and over in the community suffered some abuse in the past year?
5. What are the four Rs, and what must you never promise?
6. Name four health safety gates that apply in every session.
7. What does L.I. 2523 forbid?
8. A risk has likelihood 3 and impact 4. What is its score, and what does the course rule say about it?
9. A club has 52 members, 8 club days and 380 attendances. What is the attendance rate?
10. Which ORC form suits a non-profit day club with a board and sponsors, and what does it cost to register in 2026?
11. A church gives GH¢6,000 for sponsored places next quarter. Is it income now? Explain.
12. Fixed cash costs are GH¢6,395 a month, and each fee leaves GH¢90 after lunch. Other income averages GH¢2,541.67 a month. What is the break-even number of members?

What this module does not cover: any licence for a non-residential day club (none found); whether the Department of Social Welfare registers or inspects day clubs or NGOs for older people; whether day-club fees are VAT-taxable or exempt under Act 1151, and how grants and donations to a company limited by guarantee are taxed; the Assembly permit category and fee for a day club; the GNFS fire certificate class for a hall used as a day club; whether a club that serves a licensed caterer's food needs its own FDA permit; compulsory insurance covers; the Ghana Police character-check process for volunteers; where the line falls between a volunteer and a worker under Ghana law; a verified Ghana mental-health helpline, a Social Welfare phone number and an Orange Support Centre number (trainer to supply local numbers that have been checked); whether the over-70s pay the NHIS card fee in practice; Ghana prices for access adaptations; personal care, dementia care, first aid and cooking (see the related courses); legal advice on wills, land and partner agreements (ask a lawyer).

Every source used in this manual is listed, with links, in the Teacher Copy.