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2026-03-31-accounts

Registered Charity Number 1154744

NEWDAY UNITED

(Charitable Incorporated Organisation)

ANNUAL REPORT AND ACCOUNTS

For the YEAR ended 31[st] MARCH 2026

NEWDAY UNITED (Charity number 1154744)

(Charitable Incorporated Organisation)

CONTENTS

Page
Charity Information 1
Annual Report 2 - 13
Report of the Independent Examiner 14
Receipts and Payments Account 15
Statement of Assets and Liabilities 16
Notes to the Accounts 17 - 19

NEWDAY UNITED (Charity number 1154744)

CHARITY INFORMATION

TRUSTEES
Edward Amies (Chair to 31stJanuary 2026)
Shelley Collins
Mike Davies (Secretary)
James Jackson
Jennifer Jackson (Chair from 31stJanuary 2026)
Mike Ledger (Treasurer)
Lynn Swart (Executive Director)
Jared Swart (appointed 2ndAugust 2025)
CHARITY COMMISSION
REGISTERED NUMBER 1154744
PRINCIPAL ADDRESS NewDay United
C/o Percy Westhead & Company
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD
INDEPENDENT EXAMINER T A R Elston BA FCA
Percy Westhead & Company
Chartered Accountants
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD
BANKERS HSBC Bank
11 Stamford New Road
Altrincham
Cheshire
WA14 1BW
Nationwide Building Society
Kings Park Road
Moulton Park
Northampton
NN3 6NW

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Trustees

The trustees who served during the period and up to the date of this report are shown on page 1.

Structure, Governance and Management

Governing Document

The organisation is a Charitable Incorporated Organisation (CIO), established in November 2013 by a Constitution of a Charitable Incorporated Organisation whose only voting members are its charity trustees.

Policies and procedures adopted for the induction and training of trustees

The members of the CIO are its charity trustees. The appointment of new members/trustees is a matter for the whole board. All trustees receive the following when considering joining the board:

  1. The charity’s governing document: The NewDay United CIO Constitution, including the clause on Conflicts of Interest and Statement of Belief.

  2. An e-copy of ‘The Essential Trustee’ (CC3) by the Charity Commission.

  3. A ‘NewDay United Trustee’ PowerPoint with information on what it means to be a trustee, duties, roles and responsibilities in the context of NewDay United and links to key Charity Commission documents.

  4. Details of any trustee training courses run by the National Council for Voluntary Organisations (NCVO), or other organisations. These are sent to all trustees should they be available to attend.

  5. Minutes of recent trustee meetings.

  6. A copy of the latest Trustees’ Annual Report and Statement of Accounts.

  7. Any current key documents relevant to NewDay United.

  8. All Policies and Procedures applicable to trustees and access to any others as requested / required.

The Board of Trustees meets formally at least four times per year, with frequent email communication, WhatsApp messaging, and informal online calls in the interim. The Treasurer also meets with the UK Finance Manager, UK Office Manager, and the Executive Director each month.

The charity’s organisational structure and any wider network with which the charity works

We are a small organisation, with one full-time employee (Executive Director), one part-time employee (UK Office Manager), a freelance management accountant and a volunteer Board of Trustees. The Executive Director of NewDay United works across South Africa, the UK and USA to promote internationally the charity and its programmes, leading and directing the South Africa and UK teams.

NewDay United is a registered charity in the UK and South Africa. NewDay United UK helps to facilitate our objectives at a local level in South Africa and ensure full accountability.

Our values and our vision are built on a Christian message of hope, help and healing for the people of Africa. We hold a passion to see lives restored and communities transformed in spirit, soul, and body .

We envision an Africa where suffering and deprivation are rare, and people meet their needs from their collective resources; where communities are strengthened to care for and protect the vulnerable; where there is greater equity among people; and a place where people live with generosity, purpose, and dignity.

Emphasis is placed on enabling communities to work together for the greater good. We do this by working closely with churches, businesses, community-based organisations, and individuals to equip people in the areas where we serve.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

By working collaboratively across divides and sectors and being a witness in the world through our actions and lifestyle, we are seeing lives and communities changed and transformed. This is central to all that we do.

Our work is focused on delivering educational and skills programmes, job-readiness training, and empowering initiatives to those who would otherwise not have access to them. Our dream is to equip people to secure selfsufficient work and a regular income to lift themselves, their families and eventually their communities out of poverty.

We are positioned to make a significant impact in some of the most deprived communities in South Africa. Over the past decade, we have built relationships with those working and living in Tambo Village, Gugulethu and Manenberg (in the Western Cape).

Across the communities we work in:

Within the communities we serve, daily threats of rape, gang violence, crime, malnutrition, and abuse are the consequences stemming from these statistics.

Our established networks and community-based relationships enable us to identify opportunities for lasting transformation. In partnership with trusted local co-workers on the ground and together with a team largely comprised of former beneficiaries who have successfully completed our courses, we take a multi-pronged approach to deliver services that will make an enduring difference in the community. We network and have access to job databases to create employment opportunities for those undertaking our various courses.

In summary, we offer:

The Trustees’ consideration of major risks and the system and procedures to manage them

The Board of Trustees have reviewed the primary risks to which the charity is exposed and ensure that these and any others are monitored and reviewed on a regular basis either at formal board meetings, or as necessary between such times.

All NDU UK Policies and Procedures in place are in accordance with UK Law and guidance from the Charity Commission of England and Wales. Policies and procedures are reviewed and updated regularly in line with

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

recommended guidance / good practice.

There is a signed written agreement (Memorandum of Understanding) in place between the Trustees of the UK and South African entities of NewDay United, outlining their respective responsibilities and accountability of each party with regards to fulfilling the objectives of the CIO.

Objectives and Activities

The object of the CIO, for the public benefit, is the prevention and/or relief of poverty by (but not limited to) the provision of financial assistance, resources, and other support to individuals in poverty principally (but not exclusively) in Africa.

Objectives and main activities undertaken for the public benefit in relation to these objects.

  1. Delivering after-school support to children and youth, computer and job readiness training for adults, development of social enterprises and education programmes to those who are currently unable to support themselves financially. Our programmes and courses provide the skills for individuals to find work, provide for themselves, their families and improve their communities.

  2. Building partnerships and collaborating with individuals and support organisations working for the prevention and/or relief of poverty, such as grassroots NGOs, churches, social enterprises, and individual service providers predominantly in the Western Cape, South Africa.

  3. Delivering our own programmes as well as supporting our partners with practical input, and guidance as they tackle poverty and the problems arising from it in the local areas.

  4. Enlarging our UK and worldwide donor base to enable and facilitate the delivery of the above key activities and to raise funds for our range of programmes and projects.

  5. Raising awareness of the work of NewDay United to enable the above key activities.

  6. Contributing to food security through our Foodscaping programme with local partners.

  7. Facilitating mental wellness and emotional health through the provision of group and individual counselling and training sessions.

Public Benefit

Based upon the activities mentioned above, the trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties to which the guidance is relevant.

Policy on grant making

Any financial donations above £500 made to partners, other than NewDay United SA, are only made following (1) a clearly outlined proposal from one of the trustees, (2) discussion and approval by at least two trustees. The proposal and decision must be recorded and kept within the financial records.

Any financial donations and gifts below £500 are considered discretionary and are typically proposed by the Executive Director or UK Office Manager and approved by the Treasurer or Chair of Trustees.

Donations made to NewDay United SA for any value are calculated by the UK Finance Manager, and reviewed and approval by the Executive Director, UK Office Manager and Treasurer at the monthly meeting of the Finance SubCommittee. The total donated funds transferred to South Africa together with their purpose are reported to the trustees at each board meeting.

Partners are defined as specific NGOs, other organisations or key individuals that NewDay United selects and provides support to, either financial, material or both, usually as part of an ongoing commitment. Such Partners are selected by looking at the strength of our relationships with selected individuals and/or NGOs, the strategic fit to our charity’s overriding objectives and the opportunity for NewDay United to make a significant impact with the resources available for that project.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Partner investments (summary of financial support):

Contribution made by volunteers:

Most of our volunteers are from the local community who have been on our courses. They have helped us in the running of our programmes and providing security at our main building, as outlined later in this report. We also have some visitors from overseas.

Achievements and Performance

The main achievements of the CIO in the Report Period are as follows:

Mentoring and Training

NewDay United is committed to ongoing relational support and partnership to achieve our objectives and ensure accountability. We do this by walking alongside those we partner with or have partnered with historically.

Most of our mentoring and training is in person. In addition to the training provided through our programmes, this has included morning prayer and a team meeting together before the start of each day, a monthly team lunch and 6-weekly Pause & Pray, which beneficiaries are invited to join.

Since the Covid-19 pandemic, we have developed our capability to provide training, development and run our computing courses online as required. Solar panels at our Khanyisa Church base have helped to minimise the disruption to our programmes from power outages caused by the challenges of load-shedding (scheduled power cuts to prevent overload of the electricity grid).

As an organisation, we are passionate about wholeness and fullness of life for all those who work for and with us. We run group and individual counselling sessions for the team, beneficiaries, children / youth and wider community each week with an experienced trauma counsellor and social worker. We continue to expand this offering.

The McLean Fund - established in 2021 for the purpose of offering sponsorships for personal development and education of team members - continues to grow. Individuals are required to submit an application for their training and development needs, which is reviewed by the Executive Director and the McLeans, who meet every two months.

The Executive Director cumulatively spent 18 weeks (3 x 6-week trips) in South Africa during 2025-26, which included:

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Our Programmes

NewDay United exists to help those in these communities break free from the cycle of poverty through its education and skills programmes, community initiatives, provision of psychosocial support and prayer to contribute to emotional wholeness and positive mental health.

2025 was our “Year of Generosity”. The qualities of being kind and giving, often beyond what is expected, and a willingness to share without expecting anything in return is at the heart of NewDay. It is also a reminder that God is a God of generosity. It is in His nature, and we are fashioned because of His generosity. Therefore, we want to overflow with His generosity to those around us.

2026 is our “Year of Planting”. God is the planter and glorifying Him is the root of all we do. The Bible references ‘oaks of righteousness’ planted by God. Oaks speak of strength, longevity, resilience, and stability. They withstand storms because their roots go deep before their branches rise high. Oaks are slow growing but with deep roots. Similarly, our goal is not about short-term results, it’s about roots, healing, restoration, and future fruit – strength and longevity are the outcome. This is the vision of NewDay United.

Throughout 2025-26, we have and continue to see both these themes evident in all our programmes as demand continues to grow and more lives are changed. This is despite the challenges which prevail in impoverished communities such as high unemployment and low wages, malnutrition, ill health and violence.

Highlights during 2025-26 have included:

Together with an increase in funding from other Trusts and Foundations, 2025-26 saw a record amount of income received by NDU UK – as shown in our financial statements. This enabled a record amount of funds to be transferred to South Africa, to support the delivery and growth of our programmes and operations locally.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Hluma Afterschool Programme: HIuma, meaning ‘prosper’ in Xhosa, is a safe haven for children and youth aged 9- 17 to be together, eat a nutritious meal (sometimes their only meal of the day), receive educational and psychosocial support, learn life skills, receive discipleship and have fun.

This weekday programme gets children off the streets in the gap between the end of the school day and their parents’ return from work. This is the time when children are at their most vulnerable to the high levels of gang violence, rape, and other physical attacks in the area.

Since its inception, the group has doubled in size, with an average of 120 children and youth attending each day throughout the 2025 academic year.

Hluma provides educational and homework support through 1-2-1 tutoring in reading, comprehension, and maths. There is also opportunity to use the computer/internet to facilitate research for school projects and develop computer literacy skills.

The programme is underpinned by emotional support and nurturing, with access to our counsellor who also runs group sessions, to improve self-esteem and confidence. There is also opportunity for fun and games.

During the financial year, our programme continued to be enhanced through the provision of holiday clubs during mid-term breaks. Our Holiday Programme includes running Maths Bootcamps and there is opportunity for coding, chess, art, fun and games as well as outings around Cape Town including an excursion to the Long March to Freedom Park – an open-air exhibition of life-size, iconic historical figures showcasing the history of South Africa .

A number of our children and youth continue to excel at a high provincial level in athletics and chess.

Computer Learning Centre (CLC): Our CLC runs 3 x 3-month basic end-user computing courses each year. Designed and located to engage hard to reach communities where individuals are unable to access opportunities to develop their IT skills, the course was updated in 2025 to better meet the needs of those in the communities where we work.

The new material provides learners with a pathway from theoretical concepts to practical skills and competencies in IT including working knowledge of key Microsoft packages (Word, Excel, PowerPoint, Outlook).

Accessible to people of all ages and genders, the skills learned in our CLC are scarce in South Africa but high in demand. The course provides participants with a solid foundation for accessing the workplace or for further education, as well as boosting self-esteem and opening new horizons.

One of the pre-requisites is that all students have completed Job Journey – our job readiness course - where they are provided with the skills to help them find work once they have graduated as well as being given essential life skills.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Those who complete the programme are also invited to attend one of the in-house workshops run by the FinCoach Foundation, mentioned earlier.

Following the launch of the new course, in the 2025 academic year, 72 students successfully completed the programme. This is expected to increase in 2026. All graduates are celebrated in a graduation ceremony to mark their achievement.

Job Journey Programme: Our intensive and practical 13-day job readiness course runs over 3 weeks each month and equips individuals with the workplace and entrepreneurial skills needed to find work and earn a sustainable income and support themselves.

Job Journey empowers participants with the skills to find work. With an emphasis on providing students with skills for a technological world, equipping them to apply for jobs online and using IT to create and circulate CVs. The programme also incorporates an element of discipleship aligning with our ethos of wholeness in spirit, soul and body.

As many of those attending Job Journey do not have the basic level of education to obtain entry level or higher paid jobs, we encourage these students to obtain their Matric (high school leaving) qualifications in English and Maths.

All those who successfully complete Job Journey are registered with mobile job apps, JobJack, MobiJob and other platforms. These databases connect jobseekers with employers for permanent, part-time, freelance, and one-off event work, to further assist our beneficiaries in finding work.

NDU facilitators of Job Journey attend content training and are equipped with the tools to deliver the course effectively, including voice projection and facilitating adult focus and engagement enhancing their own personal development.

Throughout 2025, we ran 12 courses with 230 students graduating – more than double the number attending and completing Job Journey in 2024. This highlights the ongoing demand for this course and the importance of the skills obtained.

Upon completion of the programme, over 70% of our students go on to further education, including joining our CLC / end-user computing course, or have found employment.

We work with a variety of local and national business partners who have proactively chosen to recruit from our graduate pool. Many find work with retailers such as Nike, Checkers (supermarket), Mr Price Clothing, Airport companies and in other customer facing and warehousing roles.

Sewing Enterprise: This empowerment programme trains individuals - predominantly women - of all ages who have little or no wages to generate their own income through learning new sewing, craft and business skills. This equips and empowers them to set up their own social enterprise to sell the crafts and textiles they make.

Central to the vision is the commitment to create community, whilst training up others to generate jobs and income, as well as improving self-esteem. This type of enterprise is at the heart of a new economic transformation in South Africa, where small businesses are springing up, run and owned by those who are members of it.

Since its inception a decade ago with a handful of donated machines, the group has doubled in size, with many going on to establish their own micro-enterprises.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

We support these fledgling businesses and market items made by the group through our Creative Initiatives page on our website, where there is the facility for items to be sold and made to order. NDUs Executive Director also sells items at speaking engagements, with the proceeds going directly to those who produce the item.

Foodscaping: Born out of the Covid-19 pandemic, the vision for this programme is to contribute to food security in the community.

In partnership with Phoenix High School and the South African Government’s Community Work Programme (CWP), this 3/4-hectare plot produces a plentiful supply of seasonal fruit and vegetables.

A 10-year Memorandum of Understanding provides a legal right to cultivate the plot and has enabled the CIO to access additional government funding from the Department of Agriculture to repair the polytunnel, JoJo pump and provide irrigation of the site to water the plot.

During the financial year, this funding extended to the development of the adjacent plot to expand the Foodscaping initiative and increase food supply and work opportunities in the community. At the end of the financial year, the second site was awaiting the installation of irrigation and Jo Jo water tanks before planting could begin.

To date, the produce harvested has been distributed to local soup kitchens including Khanyisa where we run our programmes, providing food for our Hluma afterschool programme and sold at an affordable price to the local community, with the proceeds reinvested in buying seeds and seedlings.

Manenberg Hub: The impact of our work in Tambo Village, Gugulethu spread to neighbouring gang ridden Manenberg township where 70% of the 95,000 population is unemployed.

In collaboration with Manenberg Primary School, we have developed two computer labs for the 630 primary-aged children. Previously there had been no opportunity for these children to learn and develop IT skills, essential for preparation for secondary and tertiary education, as well as future employment.

Since the partnership began in 2023, and with funding raised through the 2024 Big Give Christmas Campaign, the NDU team has repaired, secured and equipped both labs. This has included providing and installing 70 computers, and updating and programming 30 donated computers, now all available for use by pupils at the school.

The NDU team continues to train staff and teach the top 3-year groups – one third of the school’s children – how to use the computers, providing training on core Microsoft office packages such as Word and Excel.

During the financial year, the Department of Education installed Wi-Fi in one of the computer labs, enabling pupils to additionally access online educational programmes.

With these foundations in place, pupils will be better equipped for secondary school and future education. For the more able learners, we aim to roll out our coding and robotics programmes, improving skills and prospects for the future in a technological age.

Our longer-term vision is to use the facilities to equip the local community with a computer learning centre and run our computing course, Job Journey programmes and Hluma afterschool club.

During 2025-26, our collaboration with the school further developed with NDU SA raising funds locally and providing resources to help re-paint the building and classrooms, to improve the learning environment.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Psychosocial health (emotional, mental, spiritual and social wellness): Many of our team and the beneficiaries we serve have experienced trauma throughout their lives. They live in communities where violence and poverty are rife and trauma is tragically commonplace.

NewDay United is committed to restoration and wholeness in the lives of those we work with.

Since 2021 we have been offering group support, training and 1:1 counselling. This is now offered each week and is available to our team, beneficiaries, children / youth and wider community to contribute to their emotional and psychological wellness.

These sessions equip participants with tools to understand and manage past and present trauma, the impact on the body and help in identifying triggers.

We continue to expand the offering of this essential service.

Funding the CIO

NewDay United secures funding for itself and its partners by applying to grant making organisations, trusts and foundations, churches, individuals and corporate organisations for financial support.

Our partnerships are based on strong relationships, with financial accountability aligned to our charitable objectives.

NewDay United has spoken in many churches, and at national and international conferences, as well as speaking to potential supporters in other sectors of work to raise funds, engage regular donors, individual and corporate, and raise awareness for our work.

Our most notable achievement during the financial year was the 2025 Big Give Christmas Campaign ‘Be Part of the Story’. Taking part in the UK’s largest match-funded campaign raised £33,274 for the CIO. We also received £42,000 from The Wildman Fund – a charitable foundation of the Etch Group, set up to support charities aligned to the UN Sustainability Goals of ending poverty, improving education, and achieving gender equality.

A breakdown of our funding and different sources is shown within the financial statements.

Raising Awareness

NewDay United has worked to create a variety of promotional communications platforms via print, electronic newsletters, a website, YouTube videos and social media. These are publicised internationally in South Africa, the UK, Europe, and the USA to enable fundraising and to raise awareness of NewDay United and the partners and projects it supports.

The www.newdayunited.org website was initially launched in 2014 and is regularly reviewed, improved and updated to encourage engagement and direct users to how they can be involved with NewDay United.

Our website homepage communicates our vision and links to stories, as well as a page for each of the projects we run and a ‘donate’ section now able to take card payments. The homepage is regularly updated with rolling story videos to ensure supporters can see what is happening on the ground and the impact we are making on an ongoing basis.

The website also includes a web shop selling virtual goods to enable our supporters to give with a purpose and fulfil specific day-to-day needs in NewDay South Africa. This includes needs in certain programmes, such as a laptop, or stationery for a school child; or seedlings and a trowel in our Foodscaping programme. A ‘Creative Initiatives’ page

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

promotes bespoke items made by our team and Sewing Enterprise, with the individual receiving 100% of the proceeds. These items are also sold by the Executive Director at in-person speaking engagements where stocks allow.

We have developed our offering of ‘free fundraisers’ including Thrift +, Give as You Live, Nectar Donate and Recycle for Charity. These are promoted across our different platforms to encourage our supporters to raise funds for free through their everyday activities.

Our social media platforms such as Facebook and Instagram are active and updated several times each week with posts and regular reels showing NDU SA and its programmes in action. There is an ever-growing number of engaged followers across the globe.

A bi-monthly newsletter is circulated providing an update on the CIOs key activities and programmes, communicating how supporters are making a difference through their partnerships with us. There are currently almost 300 individuals and organisations on the mailing list.

During the year our Executive Director spoke at churches, conferences and with organisations across the UK, Europe, South Africa, and the USA. We have had visitors from across the globe come to visit NewDay South Africa, meet the NDU SA team and see our programmes in action. Following their visit, each person has recorded a VLOG for our social media sharing the impact of their time with us on our social media platforms and website.

In 2025-26, we produced an Annual Review and 10-year history outlining ‘The journey so far’ and showing the development of our programmes over the past decade. This was sent to all those on our mailing list together with a flyer promoting the Big Give and linked to our campaign page.

Through our literature, events and speaking engagements, we continue to highlight and raise the profile of our organisation as we seek to gain more financial, prayer and practical support for NewDay United and its partner projects in South Africa.

Volunteers

We are immensely grateful for the support and contribution of volunteers who help us in the running of our programmes and providing security.

Over the years, volunteers have generously shared gifts of their time and talents to work with NewDay United in the areas of projects, youth work, operations, communications, technology, fundraising and skills resourcing.

Many of our volunteers have been from the local community who have previously successfully completed our courses and have chosen to ‘pay it forward’ by assisting with our Hluma youth and adult learning programmes.

The South African Government’s Community Work Programme (CWP) has provided volunteers for security, making meals for our Hluma programme, assisting on the Foodscaping programme and providing security at our Khanyisa Church base.

During 2025-26, the contribution of volunteers in South Africa and from the CWP was as follows:

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

Visitors from overseas also promote and advocate for the work of NDU in their home countries. In 2025-26, this included a group from Jubilee Church in Farnham, who spent time with our Foodscaping team, Hluma and seeing other programmes in action.

Prayer Support

We have many prayer supporters, through partner churches and individuals who have subscribed to our newsletter and WhatsApp messages. They support NewDay United and its partners through prayer, spiritual input and encouragement. We are so grateful for the time and prayer so sacrificially given by these faithful supporters as prayer is the foundation of all that we do.

Financial Review

Income for the year increased by 29% (£42,862). General Fund income increased by £36,950 due to donations from The Wildman Fund / Etch Group and Restricted Fund income increased by £6,548, due to increased funds raised from the Big Give Christmas Campaign.

The increase in income enabled the amount of funds that could be used to provide Support Services for the work in South Africa to increase by £14,163. Funds used to directly support the work in South Africa (Payments to NDU South Africa) increased by £28,595.

Total expenditure for the year increased by £44,454.

The principal sources of funding for NewDay United General Fund for the financial period shown within this report were through regular donations (32%), from The Wildman Fund / Etch Group (30%), Tribo Synthetics (24%), Ivy Church (7%), and other one-off donations (6%). Gift Aid Income claimed in 2025-26 represented 6% of General Fund income.

As of 31 March 2026, NewDay United Total Cash Funds were £117,704, with £30,450 in General Funds and £87,000 in Designated Funds, of which £61,000 are Contingency and £254 Restricted Funds.

Charity’s policy on reserves

NewDay United is a Charitable Incorporated Organisation (CIO) established in response to a calling from God. As such the Board of Trustees believe that God will be faithful in providing the resources required to fulfil that calling. The Board of Trustees accepts that it is wise financial management to support a Reserves Policy which can provide financial stability and the means for the development of our principal activity.

The trustees review NewDay United’s Reserves Policy annually and the current financial status, including cash reserves and forecast which are presented at meetings of trustees, and particularly prior to making any significant funding or operational decisions. The purpose of the Reserves Policy is to smooth out any short-term variations in funding and expenditure to ensure that the charity is able to fulfil its objectives without interruption.

The trustees have determined that a reserve of £61k should be maintained, (£46.2k General Contingency and £14.8k to support the salaries of staff in South Africa). This is equivalent to approximately 6-8 months of General Fund expenditure. This level of contingency is held to mitigate against the risk of significant donors reducing or ceasing. In 2026-27 Tribo, a significant donor, has informed NewDay United that it is no longer able to continue the historic level of support. The level of contingency will ensure that NewDay United will remain financially viable and able to continue its work whilst alternative sources of income are sought.

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NEWDAY UNITED (Charity number 1154744)

TRUSTEES ANNUAL REPORT for the YEAR ended 31[st] MARCH 2026

The Board of Trustees agreed that the key objectives of the CIO continue to be met in part thanks to the expenditure from NewDay United towards a number of specific activities (see a sample of these within the Achievements and Performance section) as well as to cover costs and expenses incurred by key partners and consultants in delivering support activities as requested by the board. All financial expenditure was made in line with our principal aim towards the prevention and/or relief of poverty principally in Africa.

The trustees confirm that they have complied with the duty of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including the guidance on public benefit.

Approved by the trustees on 16[th] July 2026 and signed on its behalf

Jennifer Jackson Mike Ledger Chair Treasurer

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NEWDAY UNITED (Charity number 1154744)

INDEPENDENT EXAMINER’S REPORT to the Trustees of NewDay United

I report to the trustees on my examination of the accounts of NewDay United for the year ended 31[st] March 2026, which are set out on pages 15 to 19.

Responsibilities and basis of report

As the charity trustees of NewDay United you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under s. 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under s. 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I 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.

T A R Elston BA FCA Percy Westhead & Company Chartered Accountants Hanover House 30-32 Charlotte Street Manchester M1 4FD

Date: 3[rd] August 2026

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NEWDAY UNITED (Charity number 1154744)

RECEIPTS AND PAYMENTS ACCOUNT

For the Year ended 31[st] MARCH 2026

RECEIPTS
Donations
Gift Aid Recovered
Bank interest
Fundraising
Total Receipts
PAYMENTS
Salaries & Salary Related Costs for UK
operation
Consultant's Fees
Staff & Consultant's Expenses
Support Services provided to NDU
South Africa
Payments to NDU South Africa
Computer Support Costs
Printing Stationery & Office Costs
Independent Examiner’s Fee
Legal and Professional Fees
Marketing & Promotion
Bank Charges
Total Payments
NET RECEIPTS / (PAYMENTS) FOR THE
PERIOD
Transfers between Funds
Cash and bank Balances at the Start of
the Period
Cash and bank Balances at the End of
the Period		 31-Mar-26
31-Mar-26
31-Mar-26
31-Mar-26
2025
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds Total Funds
£
£
£
£
£
128,207
182
46,169
174,558
133,861
8,072
4,581
12,653
12,002
2,370
2,370
2,843
1,625
1,390
3,015
1,028
140,274
182
52,140
192,596
149,734
16,349
16,349
15,275
6,184
6,184
6,035
184
184
22
49,833
15,074
64,907
50,744
43,000
52,268
95,268
66,673
78
78
927
696
696
691
732
732
708
975
975
392
1,770
1,770
1,188
116
116
150
119,917
15,074
52,268
187,259
142,805
20,357
(14,892)
(128)
5,337
6,929
(15,074)
15,074
-
-
-
25,167
86,818
382
112,367
105,438
30,450
87,000
254
117,704
112,367

15

NEWDAY UNITED (Charity number 1154744)

STATEMENT OF ASSETS AND LIABILITIES

AT 31[st] MARCH 2026

CASH FUND
Bank Balance
OTHER MONETARY ASSETS
Gift Aid Reclaim Due
TOTAL ASSETS
LIABILITIES
Consultant's (Finance Manager) Fee
TOTAL LIABILITIES
NET ASSETS		 31-Mar-26
31-Mar-26
31-Mar-26
31-Mar-26
2025
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
Total
Funds
£
£
£
£
£
30,450
87,000
254
117,704
112,367
753
11
764
1,340
31,203
87,000
265
118,468
113,707
516
516
503
516
-
-
516
503
30,687
87,000
265
117,952
113,204

The financial statements on pages 15 to 19 were approved by the Trustees and signed on its behalf.

Jennifer Jackson Mike Ledger Chair Treasurer Date: 16[th] July 2026

16

NEWDAY UNITED (Charity number 1154744)

NOTES TO THE ACCOUNTS

For the Year ended 31[st] MARCH 2026

1. Accounting Policy

2. Designated Funds

The designated funds are unrestricted funds in that the income received does not have a restriction as to how it may be used by the charity, but the trustees have decided to set aside the funds for some specific purposes in the future. These funds can be undesignated or re-designated by the trustees at any time.

At the end of 2025-26 there are four designated funds:

RECEIPTS
Donations
Total Receipts
PAYMENTS
Payments to NDU SA and NGO’s
Total Payments
NET RECEIPTS / (PAYMENTS) FOR
THE PERIOD
Cash and bank balances at the
start of the period
Transfers from General Fund
Cash and bank balances at the end
of the period		 31-Mar-26
2025
Total
Total
Designated Designated
Funds
Funds
£
£
182
818
182
818
15,074
19,078
15,074
19,078
(14,892)
(18,260)
86,818
86,000
15,074
19,078
87,000
86,818

17

NEWDAY UNITED (Charity number 1154744)

NOTES TO THE ACCOUNTS

For the Year ended 31[st] MARCH 2026

Further analysis of the Designated Funds is as follows:

31-Mar 25
Brought
Forward
£		 31-Mar 26
Receipts
£		 31-Mar 26
Payments
£		 Transfer
from
General
Fund
£		 Transfers
between
Designated
Funds
£		 31-Mar 26
Carried
Forward
£
Special Gift 25,000 25,000
SalaryUplift/Khanysia 14,766 (15,074) 15,074 14,766
EmergencyFund 818 182 1,000
General Reserve/
Contingency		 46,234 , 46,234
Total Designated Funds 86,818 182 (15,074) 15,074 - 87,000

3. Trustees Remuneration and Expenses

During the period, salaries and related costs of £42,575 and expenses of £6,334 were paid to the Executive Director, who is a trustee of the charity, in order to cover costs and expenses incurred in delivering support activities to South African partners, as requested by the board. These were all in respect of work carried out in furtherance of the charity’s objects.

  1. Donations by Trustees and Related Parties

The total amount of donations funded by Trustees was £16,255 and donations received from related parties were £240.

5. Unrestricted Funds

Unrestricted funds represent the funds of the charity that are not subject to restrictions regarding their use and are available for the general purposes of the charity.

6.

Restricted Funds

Restricted funds include the funds that have been given to NewDay for specific purposes with the funds transferred to South Africa and spent to achieve those specific purposes.

In this financial year restricted funds included the following projects: Hluma , Salary Funds for staff in South Africa, Foodscaping, McLean Fund, Manenberg Primary School, the Big Give, Mental Health Support for Staff, a one-off gift to pay for Software Licences and the Sewing Enterprise.

18

NEWDAY UNITED (Charity number 1154744)

NOTES TO THE ACCOUNTS

For the Year ended 31[st] MARCH 2026

RECEIPTS
Donations
Gift Aid Recovered
Fundraising
Total Receipts
PAYMENTS
Payments to NDU SA and NGO’s
Total Payments
NET RECEIPTS / (PAYMENTS) FOR
THE PERIOD
Cash and bank balances at the
start of the period
Transfers from General Fund
Cash and bank balances at the end
of the period		 31-Mar-26
31-Mar-26
2025
SA Projects
Total
Total
Restricted
Restricted
Restricted
Fund
Funds
Funds
£
£
£
46,169
46,169
41,048
4,581
4,581
3,826
1,390
1,390
718
52,140
52,140
45,592
52,268
52,268
45,543
52,268
52,268
45,543
(128)
(128)
49
382
382
333
-
-
-
254
254
382

Further analysis of the South Africa Projects is as follows:

31-Mar 25
Brought
Forward
£		 31-Mar 26
Receipts
£		 31-Mar 26
Payments
£		 Transfer
General
Fund
£		 31-Mar 26
Carried
Forward
£
Hluma AfterCare 180 5,950 (5,950) 180
SalaryUplift 2024/25 (180) 1,080 (900) -
Foodscaping/Urban 45 720 (720) 45
MacLean Fund 325 9,337 (9,662) -
ManenbergPrimary - 21 (21) -
BigGive - 33,274 (33,274) -
Mental Health Support 29 - 29
SewingEnterprise 12 1,390 (1,402) -
Software licences - 339 (339) -
Total Restricted Funds 382 52,140 (52,268) 254

19