This will guide you through the initial process of creating a repository on github, we also explain how to clone, commit and push code via the desktop app as well as showing how to fully delete a repository from online.
If you're looking to create a repository for use in Kodi then I would highly recommend watching my "Become a developer in 1hr - intensive guide" first. That goes into much greater detail of how and why github works so well with the Kodi software, however this guide is much shorter and more generic so if you just want to know the basics of how to use github desktop app this could be for you.