Basically if you have a freewheel gear cluster [has freewheel built into gears] then just replace cluster with bmx style single cog [I just happen to have a freewheel laying about]
Now a cassette type gear cluster the freewheel is built into the wheel hub and in that case you need a cog and spacer set as shown above
The wheel and chainring are not quite in line on my bike so will need tweaking a little
I also changed axle on my wheel for a shorter one.