2025-12-31-accounts

NewDawn India

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New 74
India 71's
A ray of hope for the Vidiyal Children
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End of Year Financial Statements

Year ending 31%* December 2025

Programmes and Activities

The Trustees achieve the main objectives of the Trust by primarily funding a number of children and family programmes in the city of Madurai, Tamil Nadu. The street 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 nine 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 rag-picking 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 and the chance to participate 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 nine 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.

In 2025 Vidiyal acquired some land just outside Madurai to build a school to provide good quality education for the local marginalized communities. The initial building of the school is to be financed by compensation, and monies already held by NewDawn for this purpose, along with further fundraising.

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

dheat deal ty He efildien and Telpe then (bough the pacioular challenges they face Wy attending aehool There are currently (hd cbildten in this aeheme

The Tint hae fianoed the building ofa Mall Centre whieh houses reception homes abd Mayans Aetivities fir all the slum children as well as various parent groupe aie held at tia Centre Vidival helps to provide for children's basio needs. nutrition, healt, medial care abd trauma counselling Guiding contidenve and self-esteem ts ad IpOraAE parton the work to Help children integtate socially

Over peeent years we have had the joy of witheasing the fiat successes at araduate level with the young people achieving Masters degrees ia variety of subjects and two young people gating doctorates This is a teal breakthrough, particularly for the git. Many children educated via Vidiyal have secured professional careers, for avaMple i teaching, social work, Nuraing, administrative positions and even with the Government, careers whieh are Hot usually attainable for young people from the stun community. For yeung people who prefer to work in practical trades, provision is Made to learn vocational shills and guidance given to find suitable employment Provision is also Made to teach young women sewing skills

The Alumni of Vidiyal continue to operate via their Committee, dedicated to Mproving the lives of the slum childten and their communities, These young people Who have grown up in the slums have changed their prospects with the help of Vidiyal becoming, among them, an electrician, college lecturer, social workers, business owners and professionals in pharmaceutical companies, HR and IT, 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, as well as a variety of 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,

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,

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.

Investments — The charity has no investments other than cash deposits.

Trustees’ Expenses- Nil

This report dated: 20" February 2026

NewDawn India Selected Receipts and payments by fund period: 01 January 2025 to 31 December 2025

Note

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||||||||| |---|---|---|---|---|---|---|---| |FromTo|31401December January 20252025|3101December January 20242024| |School|Fund|(Designated)|Fund| |Brought|forward|balance|§0,000|50,000| |Transfers|to/(from)|5,000|~| |Total|carried|forward|balance|§5,000|60,000| |General|fund|(Unrestricted)|Fund| |Income|and|endowments| |Donations|and|legacies| |Legacies|121,175|§,000| |Total|Donations and legacies|121,175|§,000| |Income|from|charitable|activities| |CAF|/|Stewardship|1,632|1,678| |Standing|Orders|41,542|41,819| |Other|Donations|5,784|3,291| |Virtual|Gifts|180|280| |Curry|Evening|2,065|2,125| |Coffee|Morning|2,306|2,288| |Quiz|Night||734| |Traingle|Triathlon|3,867|| |Screwball|Rally|1,262|| |School|5,000|| |Total|Income|from|charitable|activities|63,641|52,117| |Other|income| |Interest|7,247|7,060| |Income|tax|reclaimed|(GA|&|GASDS)|5,549|13,401| |Total|Other income|12,797|20,461| |Total|income|and|endowments|197,613|77,579| |Expenditure| |Expenditure|on|charitable|activities| |Vidyal|86,449|78,049| |Total|Expenditure|on|charitable|activities|eee86,449|78,049| |Other|expenditure| |Postage|237|428| |Bank|Charges|—|26| |Insurance|217|217| |Miscellaneous|50|40| |Total Other expenditure504| |eee a| |Total|expenditure|86,954|78,761| |Excess|of Income|and|endowments|over|Expenditure|110,659|(1,181)| |Brought|forward|balance|158,517|169,699| |Transfers|to/(from)|(5,000)|_| |Total|carried forward|balance|“264,176|~~|~~ 458,517|

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School - School Fund (Designated) Fund

General - General fund (Unrestricted) Fund

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NewDawn India

Receipts and Payments Account

For the period from 01 January 2025 to 31 December 2025

		U	i nists	Designated esrind	Restricted funds	Endowment funds	Total funds	Prioryear totalfunds
		Receipts
		Donationsandlegacies Incomefromcharitable activities Otherincome	121,175 63,641 12,797	— —	- —- _	_	121,175 63,641 12,797	5,000 52,117 20,461
i		Totalreceipts	197,613	—	_-	-	197,613	77,579
		Payments			=	=	—	=,
i	]		Raising funds Expenditureoncharitableactivities Otherexpenditure Totalpayments	= 86,449 504 86,954	_ -	— - -	_ a -	86,449 504 86,954
				Excess ofreceiptsoverpaymentsbeforetransfer 110,659 - nineties en eeeeen			-	-
[		Transfers
		Gross transfers between funds - in Grosstransfers betweenfunds -out	_ (5,000)	5,000 —	- —	— —-	5,000 (5,000)
		Excess of receipts over payments before other...	105,659	5,000	-	-	110,659	(1,181)
i}			Netmovementinfunds 105,659 ee		5,000	-	- 110,659 (1,181) ees
		Reconciliation offunds
			Excess of receipts over payments at beginning of...	158,517	50,000	_	_-	208,517
		Excess ofreceipts overpayments fortheyear	264,176	55,000	=	_	319,176	208,517
	_	EEE

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NewDawn India

caenrnemenenons

Analysis of income and expenditure Selected period: 01 January 2025 to 31 December 2025

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Total
Unrestricted Dosignated Restricted Endowment This year Last year
Income and endowments
Donations and legacies
INO1 - Donations - Gift Aid STO - — om = eu ea
Donations and legacies Totals 121,175 — = ane 121,175 5,000
IncomeIN16 - PayPalfrom charitable activities ae es = ie ses a
IN17 - CAF / Stewardship 1,632 — - — 1,632 1,578
— 41,542 41,819
IN18 - Standing Orders 41,542 = -
IN19 - Other Donations 5,784 — — — 5,784 3,291
IN20 - Virtual Gifts 180 — - — 180 260
IN21 - Curry Evening 2,065 = = = 2,065 2,125
IN22 - Coffee Morning 2,306 — os - 2,306 2,288
IN23 - Quiz Night a5 ox = & ss 734
IN24 - Traingle Triathlon 3,867 — = — 3,867 —
IN25 - Screwball Rally 1,262 — ad — 1,262
IN26 - School 5,000 — — — 5,000 —
Go ee ne
Income from charitable activities 63,641 — — — 63,641 52,117
Totals
Other income
INO8 - Interest 7,247 = = _ 7,247 7,060
INO9 - Income tax reclaimed (GA & 5,549 — — = 5,549 13,401
GASDS) Op See ee OAS ee ee Eee eee
Other income Totals 12,797 _ — — 12,797 20,461
E S ee
Income and endowments 197,613 — — = 197,613 77,579
Grand totals
Coo e i i ET eeeee
Expenditure
Raising funds
EX05 - Fund raising expenses = = = a pa. si
SMiGoAst eecenime Mo). Sa ek Le en a Sa
Raising funds Totals = — pe, a he BS
Expenditure on charitable activities
EX01 - Vidyal 86,449 a ni x Be) we
EX07 - School es = Laas is BG a
activitiesExpenditureOs Totals on charitable 86,449: at an = 86,449 78,ae
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BOSS cM te 5 a & oe ni eos

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Approved by the trustees on:

224 February 2026

Name Emma Bowyer

Position Trustees Signed Ea

Name Sandra Davies

Position Trustee

Name Elaine Gotts

Position Trustee Signed UE ee Wo Crevm

Name Brenda Sturgeon

Position Trustee

Signed ASHCog

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‘ner's report on the
S| CHARITY COMMISSION Independent exam ts
Gh) FOR ENGLAND AND WALES accou
Section A Independent Examiner’s Report
Report to the trustees we “No \ {) aW/ | N\ cu (A
Charity no
| report to the trustees on my examination of the accounts of the above
:
charity ("the Trust”) for the year ended&j PA 20Q6
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2011
(‘the Act”).
| report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
[£250,000] [and] [Tam] [qualified] [to”]
Independent {Fhe charity's gross income exceed [ed]
examiner's statement undertake the examination-by- being a qualified member-of insert name-of
iste body. Delete [ ] if not applicable.
| have completed my examination. | confirm that no material matters have
come to my attention in connection with the examination-(otherthan that
disclosed-belew ) which gives me cause to believe that in, any material
respect:° the accounting records were not kept in-accordance wittT section 130°
e the accounts did-not accord .with-the accounting records+-or-
° the-accounts-did-net-comply-with the applicable-requirements
(Accounts( and Reports) ulations 2008 other than—any requirementities
that the accounts give a ‘true and fair view which is not a matter
considered as part of an independent examination.
| have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
,
delete the words in the brackets if they do not apply
Please. DZ)
Lh Cs Date: |2S Jo3S A024
name: [Cuma Cac@ocu
Relevant professional
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qualification(s) or body

IER

4

Oct 2018

audrees: | Gah OS... Cho» -$TILE S$ MANY, Lh Sd COr___ — Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose.

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IER
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a

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Oct 2018
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