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2021-12-31-accounts

NewDawn India

End of Year Financial Statements

Year ending 31.12.21

NDI Year End 31.12.21 EC Bowyer

Trustees’ Annual Report

Programmes and Activities

The Trustees fulfil the main objects of the Trust by primarily funding a number of children and family programmes in the city of Madurai, Tamil Nadu. The street and working children programme in Madurai is run in partnership with Sakthi-Vidiyal (Vidiyal being Tamil for “a New Dawn”). The extensive outreach work is led by Executive Director, Dr Jim Jesudoss, his wife Dr. Sharmila, and a dedicated staff team comprising project leaders, staff and volunteers, many of whom were street children themselves and were educated through Vidiyal. Sakthi is an Indian Society (registered under the Tamil Nadu Societies Registration Act 1975 No: 185 of 2006). It is controlled by a local board of management and is subject to Government regulations and financial audit.

The work reaches out into the eight slum areas of Madurai; to high risk children and their families through street and community-based programmes. The caste system of India is 3000 years old and still subjugates millions of people born in the country. Despite moves against caste discrimination in India, improvements are very slow. The children helped by Vidiyal are from the lowest caste known as Dalit. Dalit is a Marathi term meaning ‘the oppressed’ and the families were often referred to as ‘untouchables’. The slums are places of desperate poverty, with no sanitation, no clearing of rubbish and where homes are often beside running sewers. Dalits are generally excluded from landowning and employment in decent jobs, so parents resort to panning sewers for anything they can sell, or try to scrape a living in menial tasks. The children are usually excluded from education and to survive, they engage in ragpicking and begging. Dalit children are denied their basic rights and as a result, children’s rights are central to Vidiyal’s work. Without our help, many of the children would go into the child labour market, or be subjected to exploitation, trafficking, abuse and prostitution. The ‘rights of the girl child’ are included on Vidiyal’s agenda and great progress has been made, for example giving the girls equal opportunities in education, to partake in activities and take on responsibilities. Both genders are taught to have respect for each other.

To provide education, Vidiyal continues to be successful in sourcing school places for the children and supporting them through the process. The Trust covers the cost of drop-in centres in each of the eight slum areas of the city. These provide general support and help with homework, and teach life skills. Approximately 300 children attend the centres each day. Many of the children pass the equivalent of GCSE and A- level examinations and many boys and girls move on to higher education. To assist with this, Vidiyal offers extra support and tuition before school prior to the examination season. NewDawn runs a sponsorship scheme, which not only covers the cost of uniforms and equipment, but also gives individual children a chance to communicate with a sponsor. Sponsors in the UK exchange letters with their sponsor children (facilitated within recommended safeguarding procedures). This personal contact means a great deal to the children and helps them through the particular challenges they face in attending school. There are currently 172 children in this scheme. Throughout the time of lockdown due to Covid19, Vidiyal has continued to support all the children with their education as best it can. During school closures, Vidiyal

NDI Year End 31.12.21 EC Bowyer

provides homework, which is safely delivered through the volunteers who live in the slum communities.

The Trust has financed the building of a main Centre which houses reception homes and playgrounds. Activities for all the slum children as well as various parent groups are held at this Centre. Vidiyal helps to provide for children’s basic needs; nutrition, health, medical care and trauma counselling. Building confidence and self-esteem is an important part of the work to help children integrate socially.

Over the past six years we have had the joy of witnessing the first successes at graduate level with the young people achieving master’s degrees in a variety of subjects and even a doctorate. This is a real breakthrough, particularly for the girls. Many children educated via Vidiyal have gone on to secure professional careers, for example in social work, nursing, office work and even with the Government, careers which are not usually attainable for young people from the slum community. For young people who prefer to work in practical trades, provision is made to learn vocational skills and guidance given to find suitable employment.

The Alumni of Vidiyal continue to operate via their Committee, dedicated to improving the lives of the slum children and their communities. Amongst them is an electrician, a college lecturer, social workers and pharmaceutical, human resources and IT personnel. These are young people who have grown up in the slums but changed their prospects with the help of Vidiyal. They give their spare time to work alongside the Director and staff of Vidiyal in decision making and running activities. They are involved in outreach to all slum and street children, as well as undertaking direct work with the Vidiyal children to help them with their studies. They are role models and a real inspiration and encouragement to the younger children. They will be instrumental in the development and continuing success of Vidiyal.

Vidiyal looks to address the children’s holistic needs and arranges educational visits, camps involving arts, crafts, community work and special interest projects and many sporting activities. There have been many karate successes, both in national and international competitions, and the children all celebrate these achievements.

Vidiyal also conducts mother/child and father/child camps to support the mothers in caring for the children and to encourage fathers to become more involved with their youngsters. The Trust finances these camps as well as those specifically for the children.

Of course, some of these activities have not been able to continue due to Covid19 restrictions, but the staff, volunteers and alumni have continued to offer support to the children and families in whatever way they can. A huge success has been the distribution of Relief kits, which were first distributed to families at the very beginning of the pandemic and have continued as needed. Opportunities for people from the slum communities to undertake their menial work tasks cease when they are not able to leave their areas during lockdown. They are not employed, only earning a little money as they work or find items to sell. This was a huge blow as they live “hand to mouth” so were at threat of not being able to feed their families. The Relief kits have provided basic items to enable them to provide nutritional meals for the children during

NDI Year End 31.12.21 EC Bowyer

this time. Financial assistance has also been given for other emergency needs, for example when a family home was destroyed by floods.

Vidiyal has pioneered involvement of children in the Child Rights movement in India and as such is recognised by the Indian Government, United Nations and UNICEF. The Vidiyal children hold group forums and are all involved in contributing their views, based on their experiences of living in the slums or on the streets. Their young group leaders then represent them by speaking at meetings convened by the UN and UNICEF and also have active leadership roles in the “Federation of Children’s Movements for Right to Participation”. The children aim to address issues such as education, inequality, child marriage and combatting child trafficking.

Vidiyal hosts ‘ChildLine’ for the city of Madurai, under the National scheme. This service has been instrumental in assisting many children and co-working with Police and Social services to move some out of high risk and abusive situations into a place of safety. Vidiyal provides a secure home for these rescued children where they feel safe and accepted, while a permanent solution, which is best for the child, is found. Whenever possible and appropriate, these children are returned to their families.

Receipts and Payments Account

UnrestrictedDesignatedRestrictedEndowment
TotalPrior year
funds
funds
funds
funds
fundstotal funds
UnrestrictedDesignatedRestrictedEndowment
TotalPrior year
funds
funds
funds
funds
fundstotal funds
Income and endowments from:
Donations and legacies 166,620



166,620
Other income 130



130
Total income and endowments from: 166,751



166,751
Expenditure on:
Raising funds 393



393
Expenditure on charitable activities 70,061



70,061
Other expenditure 1,083



1,083
Total expenditure on: 71,539



71,539
Net income / (expenditure) 95,212



95,212
Transfers
Gross transfers between funds - in




Gross transfers between funds - out




Net income / (expenditure) 95,212



95,212
Other recognised gains / losses
Gains / losses on investment assets




Gains on revaluation, fxed assets,
charity's own use





Net movement in funds 95,212



95,212
Total funds brought forward 70,151
50,000


120,151
120,151
Total funds carried forward 165,364
50,000


215,364
120,151
Represented by
Unrestricted
General fund 165,364



165,364
70,151
Designated
School Fund
50,000


50,000
50,000

NDI Year End 31.12.21 EC Bowyer

NDI Year End 31.12.21 EC Bowyer

Balance sheet

Class and code
Description
Thisyear
Lastyear
Current assets
B1
Barclays Prime
105,260
49,954
B2
CAF Cash
47,972
14,573
B3
CAF Gold
12,131
5,624
B4
COIF
50,000
50,000
Total Current assets 215,364
120,151
Reserves
Excess / (defcit) to date 95,212
Z01
Starting balances
120,151
120,151
Total Reserves 215,364
120,151
Represented by funds
Unrestricted 165,364
70,151
Designated 50,000
50,000
Restricted
Endowment
Total 215,364
120,151

NDI Year End 31.12.21 EC Bowyer

Statement of assets and liabilities

GeneralDesignatedRestrictedEndowmentThis year Last

GeneralDesignatedRestrictedEndowmentThis year
Last
year
Current assets - Cash at bank and in
hand
Barclays Prime - 105,260



105,260
49,954
CAF Cash - 47,972



47,972
14,573
CAF Gold - 12,131



12,131
5,624
COIF -
50,000


50,000
50,000
Totals 165,364
50,000


215,364
120,151
Grand total 165,364
50,000


215,364
120,151

Fund movement by type

Opening Incoming Outgoing TransfersGains/losses Closing
School - School Fund
Designated 50,000




50,000
Sub-total for School 50,000




50,000
General - General fund
Unrestricted 70,151
166,751
71,539


165,364
Sub-total for General 70,151
166,751
71,539


165,364
Grand total 120,151
166,751
71,539


215,364

Analysis of receipts and payments

Total
Unrestricted Designated Restricted
Endowment This year Last year
INCOME AND ENDOWMENTS
Donations and legacies
IN01 - Donations - Gift Aid STO 41,490 41,490
IN02 - Donations non Gift Aid by 3,855 3,855
STO
IN03 - Donations - GASDS 13 13
IN04 - Sponsorship - non Gift Aid 290 290
IN05 - Fundraising - Gift Aid 2,503 2,503
IN06 - Fundraising - GASDS 395 395
IN07 - Fundraising - non Gift aid 7,152 7,152
IN10 - Grants from churches
IN11 - Legacies 88,894 88,894
IN12 - Donations - Gift Aid NOT 5,029 5,029
STO
IN13 - Donations NOT GA NOT 14,596 14,596
STO
IN14 - Donations non Gift Aid 2,400 2,400
STO (CAF Gold)
Total 166,620 166,620

NDI Year End 31.12.21 EC Bowyer

Other income
IN08 - Interest
IN09 - Income tax reclaimed (GA
& GASDS)
130



130





Total 130



130
INCOME TOTAL 166,751



166,751
EXPENDITURE
Raising funds
EX05 - Fund raising expenses
393



393

Total
393



393

Expenditure on charitable activities
EX01 - Vidyal
70,061



70,061

Total
70,061



70,061

Other expenditure
EX02 - Postage
142



142

EX03 - Bank Charges
228



228

EX04 - Insurance
357



357

EX06 - Miscellaneous
355



355
393



393
70,061



70,061
70,061



70,061

142



142

228



228

357



357
355



355
Total 1,083



1,083
EXPENDITURE TOTAL 71,539



71,539
GRAND TOTAL 95,212



95,212

Conclusion

These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with Accounting Standards and with the Charities Act 1995.

There has been no change to the accounting policies since last year and no changes have been made to accounts for previous years.

Incoming Resources – Income from donations, grants, fund raising, legacies, interest and tax reclaims is recognised when received by the charity.

Resources Expended – Liabilities are recognised as soon as there is a legal obligation to pay out resources. Grants payable are recognised in the accounts when a commitment has been made.

Tangible Fixed Assets – The charity has no tangible fixed assets.

NDI Year End 31.12.21 EC Bowyer

Investments – The charity has no investments other than cash deposits. Trustees’ Expenses - Nil

This report dated: 4[th] May 2022

NDI Year End 31.12.21 EC Bowyer

NewDawn India

End of Year Financial Statements

Year ending 31.12.21

NDI Year End 31.12.21 EC Bowyer

Trustees’ Annual Report

Programmes and Activities

The Trustees fulfil the main objects of the Trust by primarily funding a number of children and family programmes in the city of Madurai, Tamil Nadu. The street and working children programme in Madurai is run in partnership with Sakthi-Vidiyal (Vidiyal being Tamil for “a New Dawn”). The extensive outreach work is led by Executive Director, Dr Jim Jesudoss, his wife Dr. Sharmila, and a dedicated staff team comprising project leaders, staff and volunteers, many of whom were street children themselves and were educated through Vidiyal. Sakthi is an Indian Society (registered under the Tamil Nadu Societies Registration Act 1975 No: 185 of 2006). It is controlled by a local board of management and is subject to Government regulations and financial audit.

The work reaches out into the eight slum areas of Madurai; to high risk children and their families through street and community-based programmes. The caste system of India is 3000 years old and still subjugates millions of people born in the country. Despite moves against caste discrimination in India, improvements are very slow. The children helped by Vidiyal are from the lowest caste known as Dalit. Dalit is a Marathi term meaning ‘the oppressed’ and the families were often referred to as ‘untouchables’. The slums are places of desperate poverty, with no sanitation, no clearing of rubbish and where homes are often beside running sewers. Dalits are generally excluded from landowning and employment in decent jobs, so parents resort to panning sewers for anything they can sell, or try to scrape a living in menial tasks. The children are usually excluded from education and to survive, they engage in ragpicking and begging. Dalit children are denied their basic rights and as a result, children’s rights are central to Vidiyal’s work. Without our help, many of the children would go into the child labour market, or be subjected to exploitation, trafficking, abuse and prostitution. The ‘rights of the girl child’ are included on Vidiyal’s agenda and great progress has been made, for example giving the girls equal opportunities in education, to partake in activities and take on responsibilities. Both genders are taught to have respect for each other.

To provide education, Vidiyal continues to be successful in sourcing school places for the children and supporting them through the process. The Trust covers the cost of drop-in centres in each of the eight slum areas of the city. These provide general support and help with homework, and teach life skills. Approximately 300 children attend the centres each day. Many of the children pass the equivalent of GCSE and A- level examinations and many boys and girls move on to higher education. To assist with this, Vidiyal offers extra support and tuition before school prior to the examination season. NewDawn runs a sponsorship scheme, which not only covers the cost of uniforms and equipment, but also gives individual children a chance to communicate with a sponsor. Sponsors in the UK exchange letters with their sponsor children (facilitated within recommended safeguarding procedures). This personal contact means a great deal to the children and helps them through the particular challenges they face in attending school. There are currently 172 children in this scheme. Throughout the time of lockdown due to Covid19, Vidiyal has continued to support all the children with their education as best it can. During school closures, Vidiyal

NDI Year End 31.12.21 EC Bowyer

provides homework, which is safely delivered through the volunteers who live in the slum communities.

The Trust has financed the building of a main Centre which houses reception homes and playgrounds. Activities for all the slum children as well as various parent groups are held at this Centre. Vidiyal helps to provide for children’s basic needs; nutrition, health, medical care and trauma counselling. Building confidence and self-esteem is an important part of the work to help children integrate socially.

Over the past six years we have had the joy of witnessing the first successes at graduate level with the young people achieving master’s degrees in a variety of subjects and even a doctorate. This is a real breakthrough, particularly for the girls. Many children educated via Vidiyal have gone on to secure professional careers, for example in social work, nursing, office work and even with the Government, careers which are not usually attainable for young people from the slum community. For young people who prefer to work in practical trades, provision is made to learn vocational skills and guidance given to find suitable employment.

The Alumni of Vidiyal continue to operate via their Committee, dedicated to improving the lives of the slum children and their communities. Amongst them is an electrician, a college lecturer, social workers and pharmaceutical, human resources and IT personnel. These are young people who have grown up in the slums but changed their prospects with the help of Vidiyal. They give their spare time to work alongside the Director and staff of Vidiyal in decision making and running activities. They are involved in outreach to all slum and street children, as well as undertaking direct work with the Vidiyal children to help them with their studies. They are role models and a real inspiration and encouragement to the younger children. They will be instrumental in the development and continuing success of Vidiyal.

Vidiyal looks to address the children’s holistic needs and arranges educational visits, camps involving arts, crafts, community work and special interest projects and many sporting activities. There have been many karate successes, both in national and international competitions, and the children all celebrate these achievements.

Vidiyal also conducts mother/child and father/child camps to support the mothers in caring for the children and to encourage fathers to become more involved with their youngsters. The Trust finances these camps as well as those specifically for the children.

Of course, some of these activities have not been able to continue due to Covid19 restrictions, but the staff, volunteers and alumni have continued to offer support to the children and families in whatever way they can. A huge success has been the distribution of Relief kits, which were first distributed to families at the very beginning of the pandemic and have continued as needed. Opportunities for people from the slum communities to undertake their menial work tasks cease when they are not able to leave their areas during lockdown. They are not employed, only earning a little money as they work or find items to sell. This was a huge blow as they live “hand to mouth” so were at threat of not being able to feed their families. The Relief kits have provided basic items to enable them to provide nutritional meals for the children during

NDI Year End 31.12.21 EC Bowyer

this time. Financial assistance has also been given for other emergency needs, for example when a family home was destroyed by floods.

Vidiyal has pioneered involvement of children in the Child Rights movement in India and as such is recognised by the Indian Government, United Nations and UNICEF. The Vidiyal children hold group forums and are all involved in contributing their views, based on their experiences of living in the slums or on the streets. Their young group leaders then represent them by speaking at meetings convened by the UN and UNICEF and also have active leadership roles in the “Federation of Children’s Movements for Right to Participation”. The children aim to address issues such as education, inequality, child marriage and combatting child trafficking.

Vidiyal hosts ‘ChildLine’ for the city of Madurai, under the National scheme. This service has been instrumental in assisting many children and co-working with Police and Social services to move some out of high risk and abusive situations into a place of safety. Vidiyal provides a secure home for these rescued children where they feel safe and accepted, while a permanent solution, which is best for the child, is found. Whenever possible and appropriate, these children are returned to their families.

Receipts and Payments Account

UnrestrictedDesignatedRestrictedEndowment
TotalPrior year
funds
funds
funds
funds
fundstotal funds
UnrestrictedDesignatedRestrictedEndowment
TotalPrior year
funds
funds
funds
funds
fundstotal funds
Income and endowments from:
Donations and legacies 166,620



166,620
Other income 130



130
Total income and endowments from: 166,751



166,751
Expenditure on:
Raising funds 393



393
Expenditure on charitable activities 70,061



70,061
Other expenditure 1,083



1,083
Total expenditure on: 71,539



71,539
Net income / (expenditure) 95,212



95,212
Transfers
Gross transfers between funds - in




Gross transfers between funds - out




Net income / (expenditure) 95,212



95,212
Other recognised gains / losses
Gains / losses on investment assets




Gains on revaluation, fxed assets,
charity's own use





Net movement in funds 95,212



95,212
Total funds brought forward 70,151
50,000


120,151
120,151
Total funds carried forward 165,364
50,000


215,364
120,151
Represented by
Unrestricted
General fund 165,364



165,364
70,151
Designated
School Fund
50,000


50,000
50,000

NDI Year End 31.12.21 EC Bowyer

NDI Year End 31.12.21 EC Bowyer

Balance sheet

Class and code
Description
Thisyear
Lastyear
Current assets
B1
Barclays Prime
105,260
49,954
B2
CAF Cash
47,972
14,573
B3
CAF Gold
12,131
5,624
B4
COIF
50,000
50,000
Total Current assets 215,364
120,151
Reserves
Excess / (defcit) to date 95,212
Z01
Starting balances
120,151
120,151
Total Reserves 215,364
120,151
Represented by funds
Unrestricted 165,364
70,151
Designated 50,000
50,000
Restricted
Endowment
Total 215,364
120,151

NDI Year End 31.12.21 EC Bowyer

Statement of assets and liabilities

GeneralDesignatedRestrictedEndowmentThis year Last

GeneralDesignatedRestrictedEndowmentThis year
Last
year
Current assets - Cash at bank and in
hand
Barclays Prime - 105,260



105,260
49,954
CAF Cash - 47,972



47,972
14,573
CAF Gold - 12,131



12,131
5,624
COIF -
50,000


50,000
50,000
Totals 165,364
50,000


215,364
120,151
Grand total 165,364
50,000


215,364
120,151

Fund movement by type

Opening Incoming Outgoing TransfersGains/losses Closing
School - School Fund
Designated 50,000




50,000
Sub-total for School 50,000




50,000
General - General fund
Unrestricted 70,151
166,751
71,539


165,364
Sub-total for General 70,151
166,751
71,539


165,364
Grand total 120,151
166,751
71,539


215,364

Analysis of receipts and payments

Total
Unrestricted Designated Restricted
Endowment This year Last year
INCOME AND ENDOWMENTS
Donations and legacies
IN01 - Donations - Gift Aid STO 41,490 41,490
IN02 - Donations non Gift Aid by 3,855 3,855
STO
IN03 - Donations - GASDS 13 13
IN04 - Sponsorship - non Gift Aid 290 290
IN05 - Fundraising - Gift Aid 2,503 2,503
IN06 - Fundraising - GASDS 395 395
IN07 - Fundraising - non Gift aid 7,152 7,152
IN10 - Grants from churches
IN11 - Legacies 88,894 88,894
IN12 - Donations - Gift Aid NOT 5,029 5,029
STO
IN13 - Donations NOT GA NOT 14,596 14,596
STO
IN14 - Donations non Gift Aid 2,400 2,400
STO (CAF Gold)
Total 166,620 166,620

NDI Year End 31.12.21 EC Bowyer

Other income
IN08 - Interest
IN09 - Income tax reclaimed (GA
& GASDS)
130



130





Total 130



130
INCOME TOTAL 166,751



166,751
EXPENDITURE
Raising funds
EX05 - Fund raising expenses
393



393

Total
393



393

Expenditure on charitable activities
EX01 - Vidyal
70,061



70,061

Total
70,061



70,061

Other expenditure
EX02 - Postage
142



142

EX03 - Bank Charges
228



228

EX04 - Insurance
357



357

EX06 - Miscellaneous
355



355
393



393
70,061



70,061
70,061



70,061

142



142

228



228

357



357
355



355
Total 1,083



1,083
EXPENDITURE TOTAL 71,539



71,539
GRAND TOTAL 95,212



95,212

Conclusion

These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with Accounting Standards and with the Charities Act 1995.

There has been no change to the accounting policies since last year and no changes have been made to accounts for previous years.

Incoming Resources – Income from donations, grants, fund raising, legacies, interest and tax reclaims is recognised when received by the charity.

Resources Expended – Liabilities are recognised as soon as there is a legal obligation to pay out resources. Grants payable are recognised in the accounts when a commitment has been made.

Tangible Fixed Assets – The charity has no tangible fixed assets.

NDI Year End 31.12.21 EC Bowyer

Investments – The charity has no investments other than cash deposits. Trustees’ Expenses - Nil

This report dated: 4[th] May 2022

NDI Year End 31.12.21 EC Bowyer

11 INIIIA INDEPENDENT MINE￿5 We report to the charity trustees on our examlnallon ol ih• dccounls ol Ngw Dawn India (the Trust) for the year endln8 31 December 2021 Responsibllitles and basis of th* report As the charity trLtstees of ihe Trust you are responslble lof th• pr•p)ratlon ot the accounts in ac¢ordance wilh the requlrements of the Charlil•s Act 2011 (the Art). We report in respert of our examlnatlon of the Tru51S •ccounls c•rrl•d uul under section 145 of the Act and in CaTryln8 out our examln•ilon w• havo followed 311 applicable directions 8iven by the Charlty Commlsslon und•f settion14515llblof the Act. Independent examiners statement We have completed our examination, we conflrm thal no m•t¢rl•l mitt•ri have come to our attention in connectlon with the examlnatlon 8lvln8 US C•UIO to believe that in any material Tespect:_ l. Accounting records were not kept in respect of the Tfust •$ requlred by Section130 of the Art or 2. The account5 do not accord with those records, or 3. The èccounts do not cornply with the applicable Tequlrements concerning the form and content of accounts set out In the Charltles {Accounts and Reportsl Regulations 2CK18 other than any requlrement that the accounts give a true and fair view whlch15 not a matter considered as part of an independent examlnatlon. We have no concerns and have come acfOSS no other matters In connectlon with the examination to which attention should be drawn In thls report In order to enable a proper understanding of the accounts to be reached. Michael and Marilyn Watsham Fulwood, The Street, Aldham, Ipswich. IP7 6NH 24 May 2022