New Dawn New Day Ltd
(A company limited by guarantee)
Unaudited Financial Statements
Year ended 31st March 2024
Charity number: 1034869
Company number: 02898859

New Dawn New Day Ltd
{a company limited by guarantee)
Year ended- 31. March 2024
CONTENTS
Contents
Report of the Trustees
Report of Independent Examiner
ststement of Financial Activities
Balance Sheet
Cash flow statement
Notes to the Financial Statements
PAGE
3-11
12
13
14
15
16-23
Page 2

New Dawn New Day Ltd
( A company limited by guarantee)
Report of the trustees for the year ended 31" March 2024
The trustees are pleased to present their report together with the unaudited flnancial statements of
the charity for the year ending 31st March 2024.
Reference and administratlve detslls
Charity Name: New Dawn New Day Ltd
Charity number: 1034869
Company number: 02898859
Re8iStered Office: 3 Museum Square, Lelcester, LEI 6UF
Independent Examiners: Celerica Limited, Certified Accountants, First Floor, The Old Chapel
9 Kempson Road, Lelcester, LE2 BAM
Bankers: Lloyds TSB Ltd, 7 High Street, Leicester, LE14FP
Dlrectors and trustses
The directors of the charltable company {the charity) are its trustees for the purpose of charity law
and throughout this report are collectively referred to as the trustees. The trustees serving during
the year and since the year end were as follows:
Roohi Mehra (Chair) {Appointed 14 Aug 2024}
Thomas Gill
Roshnl Lad
Wendy Kerr (retired 13 March 2024)
Alison Weatherley
Peterjones
Kelly Mccormack (retlred 13 September 2023)
Chief Executive Officer: Sara Swire
Company Secretary: Sara Swire
Structure, Governance and Management
Governing Document
The organisation is a charitsble company limited by guarantee. incorporated on 16 February 1994,
and registered as a charity on 11 March 1994. The companywas established under a Memorandum
of Association which established the objects and powers of the charitable company and is governed
under its Artlcles of Association.
Recruitment and Appolntment of the Board of Dirertors
The dlrectors of the company are also charity Trustees for the purposes of charty law and under
the company's Articles are known as members of the Board of Directors.
Trustee Inductlon and Training
Trustees are recrulted through our networks and through advertising locally and nationally. Each
potential trustee is given a brlef which includes a role description and information about the
organisation and the seNices, and legal responslblllties of trustees / company directors.
Page 3

New Dawn New Day Ltd
(A company limited by8uarantee)
Report of the trustees for the year ended 31. March 2024
Prospective Trustees are required to complete an application form and are then interviewed by the
Board. Each newtrustee receivesa Welcome Pack, whlch Includes more detailed information about
the role, the service5 provided and. trustee responsibilities and infomiation about meetings, sub-
groups, and relevant policy documents. In-house induction and training are provided. Regular skills
audits / training needs analysls are carried out and appropriate training courses identified for
trustees to participate in.
Related Parties
For the period covered by this report New Dawn New Day Ltd held contracts with the following
parties:
Ministry of Justice
The National Lottery Fund
Office of the Police and Crime
Commissioner for Leicestershire
The Cyrenians (Operating as Changing Lives)
The Nationwide Foundation
There are no related parties associated with any of the trustees with whom the Centre transacts.
Organlsatlon
The Board of Directors meets quarterly to discuss the business of the charity, agree and review
strategic and operational plans and an annual "time ouv, session is held for lon8 terms planning
and to review effectiveness of governance arrangements.
There are Finance, Audlt and Risk sub-committees, which also meets quarterly to review our risk
register, review performance against service contracts and to revlew fundraisin8, income,
expenditure, and financial plans.
A Chief Executive is appointed by the Board of Dlrectors to prLwide leadership to charity and Chief
Operating Officer is appointed to oversee the day-to-day quality and delivery of services and
activities. An annual review of their work is also carried out.
The Board of Directors also appoint independent specialists to provide advice in connection with
legal matters such as finance, investment and employment law.
Risk Management
The Board of Directors conducted a review of the major risks to which the charity is exposed. A risk
register has been established and is reviewed regularly by the Trustees and updated as ne￿Ssary.
Where appropriate, systems or procedures have been established to rnitigate the risks the charity
faces.
The charity ensures that all appropriate policie5 and procedures are in place for the effectlve
runnln8 of the charity. These procedures are periodically reviewed to ensure that they continue to
meet the needs of the charlty and its seNice users.
Page 4

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees for the year ended 31X March 2024
Four principal risk areas have been identified as operatlonal, flnanclal, reputational and compllance
risks and a comprehensive risk profile and mitigation plan has been developed which is reviewed
every 6 months.
Objectives and Act5vltles
The charityls objects {'ObJectd) are specificalty restricted to the following:
To promote the benefit and improve the life experience of women and their families resident in
particular but not exclusively in the city of Leicester and the counties of Leicestershire and Rutland
by the provision of education and to provide facilities in the interest of Social welfare for recreation
and other leisure time occupation- in particular for women who experience disadvantage and
inequality in their lives supporting them to overcome poverty and other obstacles including those
related to education, employment, health, youth, age, disability, abuse, financial hardship or other
disadvantage.
New Dawn New Day has worked to promote women's wellbeing for over 35 years and delivers a
range of serrfices designed to meet the needs of women and girls, particulartythose who have been
impacted by trauma.
We are committed to:
Improving women's health and wellbein& particularly those who face severe and multiple
disadvantage or who are victims and survivors of abuse and trauma.
Improving disadvantaged women's social and economic circumstances.
Enabling greater social inclusion for women with complex needs.
We wlll do thls by:
Ensuring that women with complex needs have opportunities to enhance their health,
wellbeing, and personal development as well as their economic and social circumstances.
Developing qualityearly intervention servicesthat work with women who are at risk of violence,
abuse. exploltation, and involvement in the criminal justice system.
Offering holistic, wraparound. gender-responsive support to meet the multiple needs of
women.
Ensuring our services are trauma informed.
Influencing local and national policy and Practi￿ to create improvements in services for
vulnerable women.
Being a collaborative. enterprisin& sufficiently resourced, and sustainable organisation.
How we work
Page 5

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees for the year ended 31. March 2024
We provide holistic, trauma-informed support to women and specialise in working with those who
present with complex needs, Including women in contsct with the Criminal Justice System and
women whose circumstances place them at risk of offending.
Women who access our ser￿iceS are referred through the Criminal Justice servi￿5 (Probation, the
Police, prison se￿ICe5}, social care and safeguarding and other specialist services such as housing
and homelessness. mental health, drug and alcohol and domestic and sexual abuse serrfices.
Interventlons include
One-to-one social and emotional support. advice. and advocacy
Supported and coordinated referral for specialist services such as domestic abuse, substance
misuse, mental health. money advice services etc
Trauma-informed group and psycho-educational programmes
Education and support into volunteering and employment
Peer support
The following principles underpln our work
We believe that all women and girls have the right to reach their potential and to live their lives
free from trauma and abuse.
Women affected by poverty, trauma and abuse have the potential to transform their lives
through the provision of a safe envlronment and hi8h quality, gender responsive, trauma-
informed and trauma-responsive support.
Women have the right to expect accessible, appropriate, and timely support to address thelr
individual needs.
Women have many needs and no one service can meet the needs of any one woman. We must
therefore attively collaborate and work in partnership with other agencies to enable a co-
ordinated package of 5UPPOrt to be provided.
Women using our services have the right to have their say in how these serVI￿S are run and
become involved in the development and delivery of these services.
Public Benefrt Statement
The Trustees have considered the general 8uidance on public benefit 155ued by the Charity
Commission and has tsken due regard of that guSdance. The Trustees consider that they are
5ati5fied that the charitys activities do provide a wide public social benefit and that they are aware
of the guidance and have taken it into account when making decisions to which the guidance is
relevant.
Flnanclal Review
We have continued to attract investment in our services through contracts for services and
charitable grants.
Page 6

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees for the year ended 31, March 2024
We have continued to be contracted to provide specialist women's community services for women
who are in contact with the criminal justice system, including those on Probation and those referred
to New Dawn New Day under an Out of Court Resolution. The Just Women Project is tailored to
women who are at risk of repeat offending. Women are referred by the Police following an arrest,
or by the Probation Service if they are serving a community sentence or have been released on
Licence from prison. This approach keeps families together, retains jobs and homes and most
importantly, gives women the support they deserve to make long lasting changes in their lives. Our
trauma-informed approach and specially tailored programmes are so effective that we have
retained this contract for over 14 years. In 2021 we went into partnership with national charity
Changing Lives to deliver this contract. broadening the range of our ServI￿S to women across
Leicester and Leicestershire.
In 2023 we secured funding from the Minirtry of Justice Interventions Fund to set up the Reach Out
project which created a new high intensity wraparound support team with a focus on supporting
women who experience significant barriers in accessing and engaging in support.
We have also continued to receive support from the National Lottery Community Fund to deliver
the "Our Place" project, to create a community in which women feel supported, valued, and safe
at New Dawn New Day. This has been actualised by enrolling external volunteer5 and providing a
peer mentor training programme for existing clients. By utilising the variety of skills held by
volunteers and peer mentors we have been able to provide check in calls, l-l sessions as well
support for group programme delivery. This has held up our own team's caseload capacity but also
given us the opportunity to provide new activities such as a peer support groups, wellbeing
activities such as mindfulness as well as informal drop-in activities and craft sessions. This funding
supports U5 to develop a wider range of women's centre services and support greater involvement
of women in the development and delivery of our servlces.
We have also secured funding until March 2025 to expand our specialist criminal justice IDVA
(Independent Domestit Violence Adviser) service. Our IDVA supports women both practically and
emotionally. They support with court hearings, obtaining non-molestation orders and invoking
Clare's Law, as well as finding refuge spaces, supporting homeless declarations and securing safe
accommodation.
In 2022 we secured charitable funding to carry out development work with a view to supporting
the establishment of specialist, trauma-informed accommodation for women in contact with the
criminal justice system. During this year we have used those funds to engage an external consultant
to undertake a feasibility study, the recommendations from which will be included in our 2024/25
action plan.
We also continued to secure funding directly from the Ministry of Justice to support the
implementation of the government's female offender strategy. This included core funding as well
as additional project fundinB for a new intensive support service for women with multiple unmet
needs. Both funds have significantly improved our financial sustainability.
Page 7

New Dawn New Day Ltd
(A company Ilmlted by guarantee)
Report of the trustees for the year ended 31" March 2024
We continue to work in partnership with our stakeholders to enhance our multi-agency women's
centre approach and with the lease on our current premises ending in March 2025 we will be
working with key partners to explore the potential for further development of this approach during
2024125.
Achievements
This report focuses on how well we achieved our aims between 1st April 2023 - 31st March 2024.
Our services and activities reached a total of 298 individual women. To the year ending 31 March
2024:
We supported 121 women referred via Probation. l(X)% of women referred through this
route received a personalised support plan within 5 days of initial appointment.
132 women received support through our specialist women'5 Out of Court Resolution, 92
were refer￿d on a Conditional Caution, and 40 on a Community Resolution.
103 women benefitted from activities and peer support offered through the OUT Place
Project.
50 women received support from our Specialist Crlmlnal Justice IDVA {Independent
Domestlc Violence Advocate) tsam.
51 women received high intensity support from our Intensive support project.
Of women asked 85% would recommend New Dawn New Day to other women.
65% of women accessing the service experienced an enhancement in their emotional
well-being.
65% of women showed improvements in their lifestyles, contributing to a reduction in
reoffending.
59% of women saw improvements livin8 With their families and within their relationships.
67% of these women now feel more optimistic about their futures,
65% of women feel more equipped to deal with their problems in more appropriate ways
then prior to their engagement with NDND.
Organisationally we achieved the following..
Cyber Security standards were achieved and certified.
The organisational Structure has also been strengthened to empower some of our
practitioner staff to take more responsibility for their projects and we have
strengthened our senior leadership team via appointing Head of Finance and
Resources. This will allow the leadership team to focus on the delivery of the strategic
agenda.
A number of subgroups and working groups have been convened to enable the Board
to focus on more strategic issues rather than the whole Board meeting being taken up
with operational issues.
Page 8

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees forthe year ended 31" March 2024
Reserves Policy
The Board of Trustees has considered the requirement for New Dawn New Day to maintain an
appropriate level of free reserves, being those funds not invested in fixed assets, designated for
specific purposes, or otherwise committed.
Our policy on reserves has been designed to protect the charity from uncertainties in funding from
statutory and grant making bodies, and other financial risks. Its aim is to ensure that there are
sufficient funds to meet our contractual obligations, to continue in operation until there has been
time to wind down our support safely and ethically to our clients and to allow for time needed to
re-organise our operations to meet the contingency.
Due to the natu￿ of the work carried out by New Dawn New Day it is essential that we continue
operationsfor at least 4 months to enable us to meet the ethical requirements of support contracts
with women and to wind down our administrative structures.
The Trustee5 have considered the level of free reserves required to cover the following risks..
loss of income because of reductions in contracts or services
failure to achieve agreed and necessary fundraising targets
the consequences of an event having a major negative reputational impact on the work of
the charity
Free Reserves
Based on this assessment, the Board of Trustees consider it reasonable to hold a minimum financial
reseNe of £322,IJJO calculated as follows:
3 months operating costs of £200,IX)O
Redundancy liability for current staff team of £60,000
Dilapidation costs on current premises 3 Museum Square £12,000
lease liability on 3 Museum Square £50,0(X)
Current free reserves are £400,824 which includes designated fund5 of £158,818.
Designated funds
The £158,818 proceeds from the sale of the freehold of our former premises at 27 Cantrell Road,
Leicester. have been specifically designated and ring fenced as a contribution towards the future
acquisition of an accessible property which will serve as the long-term premises for the charity.
Investing in a new women's centre is central to achieving our strategic aims.
Management and Investment of Reserves
The board of trustees will monitor the expenditure of reseNes on a quarterly basis. The financial
reserves and designated fund will be invested in interest-bearing bank accounts.
Page 9

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees forthe year ended 31" March 2024
Plans for Future Periods
As we move forward, New Dawn New Day remains dedicated to improving the lives of women facing
multiple disadvantages and enhancing the sepdices we provide. Central to our future plans is securing
the continuatlon of our current contracts while also working Strategicalty to address the wider needs
of women and girls in contact with, or at risk of comin8 into contact with, the criminal justice system.
A key priorty will be ensuring we are well-prepared to secure the renewal of our contract with the
Ministry of Justice, delivering rehabilitative support to women on community orders through
partnership wlth the national charity Changing Lives. This contract is due to end in March 2026, and
we will actively engage in the recommissioning process to secure its continuation.
In addition, several other contracts, including our Independent Domestic Violence Advisor (IDVA)
contracts with the Office of the Police and Crlme Commlssioner for Leicestershire and our Ministry of
Justice Inter4entlons Fund contract, are due to end in March 2025. We are committed to continuing
these vitsl services and will pursue funding to ensure their sustainability. Our National Lottery-funded
"Our Place" project is also set to conclude in March 2025, and we will seek funding to continue this
work, which provides much-needed support for women in our community.
Looking beyond Indlvidual contracts, we are committed to working with key strategic partners to
support the development of a wider strategy to address the needs of women and girls in contact with
the criminal justice system. We recognize the value of adoptlng a Whole System Approach, which has
been implemented In several areas across England and Wales, and we are keen to collaborate with
strategic leads in Leicestershire to develop this approach locally. This will allow for more integrated,
holistic support, addressing the root causes of women's involvement In the crimlnal justlce system
and reducing future risk.
In addition to these efforts, we will seek to diversify our income stream5 by identifying and applying
for funding from alternative sources. To this end, our board will approve a new three-year funding
strategy atthe end of the 2024 financial year. This strategy will allow us to respond to emerging needs
with new projects and initiatives. ensurlng that we continue to meet the complex and evolving needs
of the women we support.
A key area of development will be the implementation of recommendationsfrom our recent feasibility
study, which identified the urgent need for specialist accommodation forwomen. We plan to develop
partnerships with housing provlders and engage in local strategies to address this gap. Furthermore,
we will continue to strengthen our expertise in trauma-informed practi￿, ensuring that our services
remain sensitive and responsive to the needs of women with complex trauma hlstorles.
Additionally, we will continue to enhance our expertise in trauma-informed prattice, ensurlng our
services remain sensitive and responslve to the complex needs of the women we serve.
Finally, to strengthen govemance, our board is planning to recruit a new Chair and trustees, ensuring
strong leadership as we pursue these goals and enterthis new phase of development.
Page 10

New Dawn New Day Ltd
(A company limited by guarantee)
Report of the trustees for the year ended 31° March 2024
Trustees. Responslbllltles in Relatlon to the Unaudited financlal Statements
The trustees are responslble for preparlng the Trustees, Report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires the tru5tee5 to prepare financial statements for each year, which grve a true
and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources of the charitable company for the year.
In preparing those unaudited financial statements, the trustees are requlred to..
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles irb the Charities SORP 2019 (FRS1021:
Make judgments and estimates that are reasonable and prudent;
State whetherapplicable UK Account5ng Standards have been followed, subject to any material
departures dlsclosed and explained in the financial statement-
Prepare the unaudited financial statemeirts on the going concern basls unless It Is Inappropriate
to presume that the charity will continue in operation.
The trustees are responsible for keeping properaccountlng records whlch disclose with reasonable
accuracy at any time, the financial position of the charity and enable them to ensure that the
financial statements comply with the Companies Act 20)6. They are a150 responsible for
safeguarding the a55ets of the charitable company and hence for takin8 reasonable steps for the
prevention and detection of fraud and otherirregularities.
The trustees are responsible for safeguarding the assets of the charity and hence for taking
reasonable Steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice:
Accounting and Reporting by Charities 2019 IFRS1021 and in accordance with the special provisions
of Part 15 of the Companies Act 2006 relating to small companie5.
Approved by the Board of Trustees on, and signed on its behalf by:
Roohi Mehra {Chalrl
Dated..
Page 11

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
INDEPENDENT EXAMINERS, REPORT
TO THE TRUSTEES OF NEW DAWN NEW DAY LTD
FOR THE YEAR ENDED 31 MARCH 2024
We report to the charlty trustees on our examination of the accounts of the company forthe year
ended 31st March 2024 which are set out on pages 13 to 23.
Responslbllltles and basis of report
As the charlty trustees of the company {and also its directors for the purposes of company law)
you are responslble for the preparation of the accounts in accordance with requirements of the
Companies Act 20061 the 2006 Act").
Having satisfled ourselves that the accounts of the company are not required to be audlted
under Part 16 of the 2006 Act and are eligible for independent examination, we report In respect
of our examinatlon of your company's accounts as carried out under section 145 of the Charltles
Act 2011 ('the 2011 Act l. In carrying out our examination we have followed the Directions
given bythe Charlty Commission under section 145{5)(b) of the 2011 Act.
Independent Examlner's Statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a
body listed in sectlon 145 of the 2011 Act. We confirm that we are qualified to undetake the
examination because we and the examiner are member of the Association of Chartered Certifed
Accountants which Is one of the listed bodies.
We have completed our examination. We can confirm that no matters have come to our
attention in connectlon with the examination giving us cause to believe that in any material
respect:
accounting records were not kept in respect of the company as required by section 386
of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006
Act other than any requirement that the accounts give a true and fair view which is not a
matter consldered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of
the Statement of Recommended Practice for accounting and reporting by charities
preparing thelr accounts in accordance with the Financial Reporting Standard applicable
to UK and Republlc of Ireland {FRS 102)
We have no concerns and have come across no other matters in connection with examination
to which attention should be drawn in this report in orderto enable a proper understanding of
the accounts to be reached.
CELERICA LTD
CHARTERED CERTIFIED ACCOUNTANTS
FIRST FLOOR
THE OLD CHAPEL
9 KEMPSON ROAD
LEICESTER
LE2 8AN
Dated .
11.lJi.12J4
Pagè 12

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
STATEMENT OF FINANaAL ACTIVITIES
(including Income & Expendlture Account)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlrted Restrirted
Funds
Funds
2024
2024
Total
Funds
2024
Totsl
Funds
2023
Note
Income and endowments from:
Donations and legacies
Charitable artivities
Investments
Other income:
8,719
490,237
755
16,858
1,356
643,766
660,624
1,356
Total Income and endowments
18,214
643.766 661.980
499,711
ExperKllture on:
Raising funds
Charitable actlvltles
Other
(603)
665,728
665,125
514,556
Total expendlture
{603)
665,728
665.125
514,556
Net In¢ome
18,817
{21,962)
(13,799)
{3,145)
{14,845)
Transfers between funds
13,799
Net movement in funds
32,616
{35,761)
{3.145) (14845)
Re￿ncIliation of funds:
Total funds brought forward
368,208
141.124
509,332
524,177
Total funds carrled forward
400A24
105,363
506.187
509.332
All income and expenditure derive from continuing activities.
The statement of financial activities Include all gains and losses recognised during the year.
Page 13

NEW DAWN NEW DAY LTD
IUMITED BY GUARANTEE)
Re8iSt•red compary number 02898859 IEn8land & Wales)
BALANCE SHEEf AS AT 31 MARCH 2024
2024
2023
FIXED ASSEf5
li
CURRENT ASSETS
Debtors & prepayments
Cash 8t bank
Cash in hand
123,724
429,559
85,582
439,689
553,283
525,271
CREDITORS: amounts falllng due
wlthin one year
Other creditor5
47,096
47,096
15,939
15,939
NET CURREwfASSETS
5Q6,187
506.187
509,332
NET ASSErs
509.331
FUNDS
Unrestrlcted
De5i8nated
Re5trlcted
242.006
158,818
105.363
506.187
209,390
158,818
141,124
509.332
The charltable company is ertltled to exemption from audlt under Sectlon 477 of the Companles
Act fortheyear ended 31 March 2024.
The members have not requlred the charltable company to obtsin an audit of the flnancial
ststements for the year ended 31 March 2024 In accordance with Sectlon 476 of the Companles
Act 2016.
The trustees acknowledge thelr responslblllties for:
a) ensurlng that the tharltable company keeps accounting records that comply with Sectlons
386 and 387 of the Companles Act 2006 and
b) preparing financial statements which give a true and fair view of the state of the charftable
company as at the end of the financial year and of Its surplus or deficit for each finantial year
in accordan￿ with the requlrements of Sectlons 394 and 395 and which otherwise comply
wlth the requirements of the Companie5 Act 2006 relatln8 to financial statements, $0 far as
appllcable to charitable company.
These flnanclal statemenls have been approved in accordance wlth the special provislons of Part
15 of the Companie5 Act 2006 relating to small charltable companles.
The financial statements were approved by the Board ot Trustees on
and slgned on thelr behalf by.,
Roohi Mehra Ichair)
The notes on pa8e$ 16 to 23 form part of these accounts
Pege 14

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Registered company number 02898859 (England & Wales)
CASH FLOW STATEMENT ASAT 31 MARCH 2024
2024
2023
Cash flow from
operating activities
Depreciation of tangible fixed assets
Ilncreasel/decrease in debtors
Increase/(decreasel in creditors
Bank interest received
Bank interest paid
(3,145)
(14,845)
(38,142)
31,157
(1,356)
(3,4221
{10,9731
(755)
Net cash flow from
operating activlties
(11.486)
(29,995)
Cash flow from
investment activities
Purchase of tangible fixed assets
Interest recelved
1,3S6
755
Net cash flow from
investlng artivities
1,356
755
Cash flow from
flnancing actlvltles
Receipts from issue of long term loans
Repayment of long term loans
Interest pald
Net cash flow from
financing activities
Net 5ncrease/{decrease)
in cash and cash equivalents
(10.130)
{29.240)
Cash and cash equivalents
at 1st April 2023
439,689
468,929
Cash and cash equivalents
at 31st March 2024
429,559
439,689
Cash and cash equivalents consists of:
Cash at bank and in hand
429,559
439,689
Cash and cash equivalents
at 31st March 2024
429,559
439,689
The notes on pages 16 to 23 form part of these accounts
Page 15

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notes to the financial statements for the
ear ended 31 March 2024
l Accountlng Policies
l. Summary of significant accountlng policies
a General Inf0M￿tIOn and basis of preparation
New Dawn New Day Ltd is a registered charity in England and Wale5 and also
a company limited by guarantee. In the event of the charity being wound up, the liability in
respect of the guarantee is limited to £10 per member of the Charity. The address of the
charity's head office is gSven on page 3 of these financial statements. The nature of the
charlty's operations and principal activities detailed on page 5 of these financial statements.
The charity constitutes a public beneflt entity as defined by FRS 102. The financial ststements
have been prepared in accordance with Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts In accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021
16 July 2014 (as updated through Update Bulletin I published on 2 February 2016, the
Financial issued on Reporting Standard applicable in the United Kingdom and Republlc of
Ireland {FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally
Accepted Practlce.
The financial statements have been prepared to give a "true and falr" view and have
departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent
requlred to provide a "true and fair" view. This departure has involved following the Accounting
and Reporting by Charities: Statement of Recommended Practlce appllcable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland issued in October 2019 rather than the Accounting and
Reporting by Charities: Statement of Recommended Practice effectlve from l April 2005
which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost
convention, modified to include certain items at falrvalue where considered necessary. The
financial statements are presented in sterfing which is the functional currency of the charity
and rounded to the nearest pound.
b Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise Un￿strICted funds that have been set aslde by the trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the
financlal statements.
Restrlcted funds are funds which are to be used ir• accordance with specific restrictions
imposed by donors or which have been raised by the charity for partlcular purposes. The
cost of raising and administering such fvnds are charged against the specific fund. The aim
and use of each restricted fund is set out in the notes to the financial statements.
Page 16

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notes to the financial statements for the
ear ended 31 March 2024
Continued
l Accounting Poll¢les (Continued)
l. Summary of slgnificant accounting pollcies (Contlnued)
c Income recognltlon
All incoming resources are included in the Statement of FSnanclal Artlvltles (SOFA) when the
charity is legally entltled to the income after any performance of condition5 have been met,
the amount can be measured reliably and it is probable that the income will be received.
For donations to be reco8nlsed the charity will have been notified of the amount5 and the
settlement date in writing. If there are conditions attached to the donation and this requires
a level of performance before entitlement can be obtained then Income Is defer￿d until
those conditions are fully met or the fulfilment of those conditions is within the control of the
charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair
value when their economic benefit is probable, it can be measured reliably and the charity
has control over the item. Fair value is determined on the basis of the value of the glft to
the charity. A correspondlng amount is recognised in expenditure.
No amount of time is included in the financial statements for volunteer tlme In Ilne wlth SORP.
Further detail is given in the Trustees Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charlty are
included in stock and donations In the financial statements upon receipt. If it is impractlC3ble
to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any
benefrts then the fair value is recognised as a component of donations when St is dlstrlbuted
and an equivalent amount recognlsed as charitable expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from
sale less the expected cost of the sale. Where estlmating the fair value is practicable upon
receipt It Is recognised in stock and "Income from other trading activities" Upon sale, the
the value of stock is charged against"Income from trading activities" and the proceeds are
recognised as'lncome from other trading actlvltles" Where it is impracticable to fair value
the items due to the volume of low value items they are not recognised in the financial
statements until sold. This income is recognised within "Income from other trading activities"
The charity recelves various grants in respect of providing its aims and objectives.
Income from grants are recognised at fair value when the charity has entitlement after any
performance conditions have been met, it is probable that the Income will be received and the
amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Income from trading activities includes income earned from fundralslng events and trading
activities to raise funds for the charity. Income is received in exchange for supplying goods
and services in order to raise funds and is recognised when entitlement has occurred.
Investment income is earned through holding assets for investment purposes such as interest.
Interest income is recognised using the effective interest method. Any dividend and rent
income is recognised as the charity's right to receive payment is established.
Page17

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notss to the financial statements for the
ar ended 31 March 2024
Contlnued
l Accountlng Pollcles (Contlnued)
l. Summary of signlficant accountlng pollcies (Continued)
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category. Expenditure is recognised where
there is a legal or constructive obligation to make payments to third parties, it is probable
that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Cost of raising funds
Expenditure on charitable activities
Other expenditure represents those items not falling into the above categories.
Irrecoverable VAT is charged as an expense against the activity for which the expenditure
arose.
e support costs allocatlon
Support costs are those that assist the work of the charity but do not directly represent
charitable activities and include office costs, governance costs and administrative costs.
They are incurred directly in support of expenditure on the objects of the charity.
Fundraising costs are those incurred in seeking voluntary contributions and do not include
the costs of disseminating informatlon In support of the charitable activities.
The analysls of these costs Is in included in note 6.
Tanglble flxed assets
No depreclatlon Is provlded on tangible fixed assets. Assets are written off at the time of
purchase. This is contrary to the requirements of Financial Reporting Standard Number 15
The trustees consider that these assets will have a small residual value at the end of each
financial year.
Debtors and creditors receivable / payable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Any losses arising from impairment are recognised in
expenditure.
Provisions
Provi5ion5 are recognised when the charity has an obligation at the balance sheet date as
a result of a past event, It is probable that an outflow of economic benefits will be required
in settlement and the amount can be reliably estimated.
l Leases
Rentals payable or receivable under operatin8 leases are charged to the SOFA on a
straight line basis over the period of the lease.
J Taxatlon
No provision has been made for taxation as the charity's charitable status renders it exempt
from UK direct taxation.
Page 18

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notes to the financial statements for the
ear ended 31 March 2024
Cortinued
2 Income from donatlons and legacles
2024
2023
Donations
8,719
8,719
3 Income from charitable activities
Total
2024
Total
2023
Unrestrlrted
Restrlrted
Procurernent arrangements:
Procurement arrangements
Other charitable artlvltles:
Restrlcted Funds:
Cyrenians Ltd (operating as Changing lives)
Reducin8 reoffending partnership
Ministry of Ju5tice- Interventions fund
National Lottery Fund- Our Place
Offke of the Police, Crime and Cgmmlssloner
for Lelcestershlre- Out of Court Resolution
Panahghar DHULC. Resplte Rooms
Offlce of the Pollce, Crtrne & Commissioner-
Speclallst Crlmlnal Justlce IDVA 2
Offlce ofthe Pollce. Crfme & Commlssioner-
Specialist Crirninal justice IDVA
LCC- Trauma Informed Safe Accomodation Project
Mlnistry of Justice- Women'5 Services core costs
furKlin8
Offl¢e of the Police & Crime Commi55i0ner
- Therapy
Natlomvlde Foundation
Unrestrlcted Funds:
General funds irKludinB rnanagement
233,339
233.339
145,696
175,388
38,267
32,050
175,388
38,267
32,050
13,552
86,988
32,050
51,004
56,730
56,730
56.730
47,772
47.772
47.772
44.986
9.899
60,220
60.220
16,858
16,858
1,560
16,858
643,766
660,624
490237
Income from charitable activlties was £660,6241£490,237 in 20231. £643,766 {2023:£488,6771
was attributable to restricted funds and £16,85812023: £1,560) was attributed to unrestricted
funds.
4 Investment Income
Total
2024
Totsl
2023
Bank interest received
Income from investments for both years are attributed to unrestricted funds.
1,356
755
Page 19

NEW DAWN NEW DAY LTD
(UMITED BY GUARANTEE)
Notes to the flnanclal statements for the
r ended 31 Mar¢h 2024
Contlnued
5 Analysls of expendlture on tharitable artivities
Actlvltles
Grant
fundin
undertaken ￿of
direct
activities
Su
costs
Total
General fvnds includlnB management
Restrkted Funds:
Cyrenians Ltd loperating as Changlng lfvesl
Reduting reoffendlng partnership
National Lottery Fund- Our Pla
Ministry of Justice- Interventions fund
Office of the Police, Crime and Commissioner
for Leicestershire- Out of Court Re501ution
Office of the Police. Crime & Commissb)ner-
Spec4alist Crrminaljustlte IDVA
Panahghar DHULC- ReS￿e Rooms
Office of the Police. Crime and Commi55ioner
Speci3li5t Criminal Justice IDVA 2
LCC- Trauma Irrformed Safe Accornodation Projett
Mlnistry of Justice- Women's Serv1￿ core ¢osts
fundln8
Nationwide Fovndatlon
Offi￿Of the poli￿ & Crime Commissioner
- Therapy
{603)
(603)
233,339
233.339
16,247
175,390
16,247
175,390
32,050
52,476
32,050
52,476
77,977
77,977
60,220
60,220
18,029
18,029
665,125
665,125
£1-603112023.' £6201 of the above costs were related to unrestricted funds.
£665,72812023: £513,936) of these costs were related to restrfcted funds.
6 Allocatlon of support Costs
Information
Premises
Total $31ar
tosts in¢1 HMRC
Penslon
Governance
Technol
Other
Totsl
Unresirl¢ted Fund5:
General fvnds Includln8 management
Restrlrted Funds:
Cyrenians Ltd loperatln8 as Chan8inB lives)
Redu¢in8 reoffendinB partnershlp
National Lottery Fund- Our Place
7,104
17,7071
(603)
811
6,699
11,328
177,929
36,572
233,339
263
837
1,416
9,833
3,898
16,247
Mlnbtry of Justice- Interventlons fund
Office of the Police, Crimè and Cornmi55ioner
for Leicestershire- of Court Resolution
Office of the Pollce, Crime & Commis5ioner-
Specialist Crimlnal justice IDVA
Panah8har DHULC- Respite Room5
Offfte of the Police. Crime and Commissioner
O - Specialist Crimlnaljustice IDVA 2
LCC- Trauma Informed SafeAccomodatlon ProRtt
Ministry of Justice- Women's services core c0515
fundln8
Nationwide Foundatlon
Cfftlce of the Pollce & Crime Commlssloner
- Therapy
576
6,187
7,080
120,963
40,584
175.390
310
341
1,340
1,675
2,266
2,832
25,243
37,394
2.892
10.233
32,050
52,476
373
2,010
3,398
37,768
34,428
77,977
59,264
956
60.220
18,029
18.029
2,675
18,746
28,321
475,498
139,885
665,125
Pag8 20

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notes to the financial ststements for the
ar ended 31 March 2024
Continued
7 Governance costs
2024
2023
Independent examination fees
Other
1,110
1,565
2,675
1,110
1,872
2,982
8 Net Income / (expendlture) for the year
2024
2023
Thls Is stated after charging:
Independent Examiners Fees
1,110
1,110
9 Independent Examlners remuneration
The independent examiner's fees amounts to £l.110 {2023: £1,100).
10 Trustses and key management personnel remuneratlon and expenses
The trustees received no remuneration, or expenses reimbursed during the year. 12023: Nil)
11 Staff costs and employee benefits
2024
2024
Full Time
Equivalent
2023
2023
Full Time
Equivalent
Number
Number
Charitable activities
Management and administration
13
12
11
16
15
12
10
The total staff costs and employee benefits were as follows:
2024
2023
Wages and salaries
Pension contributions- defined contribution scheme
Social security costs
405,630
24,081
45,787
475.498
299,198
22,830
17,232
339.260
No employee recelved benefits exceeding £60,000 per annum.
12 Fixed assets
Freehold land
& bulldlngs
Computer
equlpment
Flxtures &
flttings
Totsl
COST:
As at 31st March 2023 and 2024
10.954
24,608
35,562
DEPRECIATION:
As at 31st March 2023 and 2024
10.954
24.6081
35.562)
NET BOOK VALUE:
As at 31st March 2023 and 2024
Page 21

NEW DAWN NEW DAY LTD
(LIMITED BY GUARANTEE)
Notes to the financial statements for the ear ended 31 March 2024
Continued
13 Debtors
2024
2023
Trade debtors
Prepayments
123,724
79,123
6.459
14 Creditors: Amounts falling duo wlthln one y￿r
2024
2023
Trade ¢￿ditOrS
Accruals and deferred income
Other tax and social security
Other creditors
1.289
3.240
8.175
3,235
15,939
6.750
10,488
29,858
47,096
15 Fund reconciliation
Balance
01.04.23
Balance at
31.03.24
Income
Transfers
Ex endiiure
General funds Includlro managem&nt
209,390
18,214
13,799
242,006
Doslgnated Funds:
Propety sal8
Rèstrlcted Funds:
Cyyenians {operallng as Changlng lives)
Reduclng re0ff￿lnO partnershlp
Mlnlsty of JLtslice- Inttrvenlitins furbj
National Lottery Fund- Our Place
Offits of the Police. fANne and Commissioner
for Leice5tershire- Out of Court Re￿lUtiOn
Office ofthe Police, Crime and CommissK
- Specialist Crimlnal JuSt￿e IDVA
DHULC- Respite Rooms
of￿ ofthe Pdlce, &ime and Commiss￿er
- Sp￿alist Criminal Justi￿ IDVA 2
LCC- Trauffla PToierA- Safe Accom(xlation
fini5ty of JUsti￿- Women% Se￿iCe$ ccrfe ￿$ts
NatsorMtld8 Foundation
Office ofthe Polica & Crime Comm155kJngr
- Therapy
158,818
158.818
4.675
233.339
(4,675)
(233,339)
7,397
46,525
175,388
38.267
(7.397)
(175.390)
(16.247)
{2)
68.545
15
32.050
(15)
(32.050)
4,703
47,772
{52.476)
(1)
27.846
56.no
{77.977)
1.712
60.220
(1,712)
(60.220)
6,250
6250
NaIthw￿8 Fourthllon
42,001
(18.029)
23.972
509,332
661.980
665,125
506.187
Page 22

NEW DAWN NEW DAY LTD
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Notes to the financial statements for the
ar ended 31 March 2024
Continued
16 Analysis of net assets between funds
Unrestrlcted Deslgnated
funds
funds
Restrlcted
funds
Total
Fixed assets
Cash and current investments
Creditors more than one year
242,006
158,818
105,363
506,187
242,006
158.818
105,363
506.187
17 Leases
Operating leases - lessee
Finance lease5 primarily relate to the rental of treatment rooms and office space.
Total future minimum finance lease payments are as follows:
2024
2023
Not later than one year
Later than one and not later than five years
Later than five years
25,836
2,153
25,836
27,989
27,989
53.825
18 Pension and other post-retirement benefits
The charity operates a defined contribution pension plan for its employees. The
amount recognised as an expense in the year was £24,081
19 Financial commitments
Total financial commitment5. guarantees and contingencies which are not included
in the balance sheet amount to £27,989 {2023: £53,825).
20 Related party transactions
There are no related party transaction5 during the year
Page 23