Chifundo UK
(a Charitable Incorporated Organisation)
Trustees Report
and
Financial Statements
for the period
1 January 2025 to 31 December 2025
Registered charity: 1160791
CKO
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Table of Contents
Report of the Trustees ....................................................................................................... 3 Independent Examiner’s Report on the Accounts ............................................................. 7 Statement of Financial Activities for the year ended 31 December 2025 .......................... 8 Statement of Assets and Liabilities at 31 December 2025 ................................................. 9 Notes to the Financial Statements for the year ended 31 December 2025 ..................... 10
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Report of the Trustees
The trustees of Chifundo UK present their annual report and accounts for the period 1 January 2025 to 31 December 2025 and confirm that they comply with the requirements of the Charities Act 2011, Chifundo UK’s constitution as a Charitable Incorporated Organisation, and the charities SORP 2005. The trustees also confirm that section 4 (the public benefit requirement) of the Charities Act 2011 has been complied with.
Legal and administrative information
Name Chifundo UK Charity number 1160791 Charity address Hayes Farm Stonham Road Cotton Stowmarket IP14 4RQ
Trustees
Trustees serving during this period and their positions held were as follows:
Lynn Walton, Treasurer Jean Gorman, Secretary Susan Flynn Gloria Morrison Derrie Lizi Princy Johnson Gill Phillips
Independent Examiner
David Lewis F.C.A.
Structure, governance and management
Governing Documents
Chifundo UK is a Charitable Incorporated Organisation (CIO) with a Constitution, founded on 20 November 2014. Chifundo UK was entered on the Register of Charities of England and Wales on 9 March 2015. The financial statements comply with the current statutory requirements of the Charities Act 2011.
Trustee Recruitment, Induction and Training
Trustees are encouraged to attend external training events and to read the relevant literature provided by the Charity Commission.
Organisation
The charity trustees shall manage the affairs of the CIO and may, for that purpose, exercise all the powers of the CIO. The membership of the CIO is its trustees.
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During 2025 the trustees met eight times virtually via ZOOM.
Aims and Activities
The aims of the CIO are:
- Chifundo and Chanasa both mean Compassion which is the basis and motivation for what we do as a charity, both here in the UK and in Malawi. Chanasa is the sister charity in Malawi with which Chifundo UK works. Together we reach out to women who need support and empowerment through education and income generation so that they can fulfil their potential and make a difference for their families, communities and country. It is women mutually helping each other.
To further these aims, the activities for the year 2025 were:
-
Funding the employment of a part time coordinator and a part time support worker in Malawi to support and organise the six sewing groups.
-
Funding the rent of premises for each group in which to work.
-
Buying and maintaining sewing equipment e.g. sewing machines.
-
Funding women to attend tailoring training courses in Malawi.
-
Supporting the making of Lotus Packs of reusable sanitary pads and bags for girls in government funded schools in Malawi alongside training in Menstrual Health to enable the girls to attend school regularly. Mothers’ groups at the schools are also trained to make pads to start small businesses.
-
Raising awareness of the situation in Malawi and raising money through sales of products, appeals and by providing information on the work of Chanasa in Malawi.
-
Selling ethical products made by Chanasa in Malawi through events in the UK and online.
-
Selling ethical goods made by sewing group volunteers in the UK through events.
Achievements and Performance
HIGHLIGHTS
Highlights from 2025 include:
-
In April 2025 Chifundo UK celebrated its 10[th] anniversary of becoming a registered charity with a very successful Afternoon Tea Party for supporters. As part of our celebration, we gave each lady in Malawi 30,000 Malawi Kwacha (£15) which they were very pleased to receive.
-
In collaboration with the Textile department at Upton High School in Chester a fashion show was held during Fairtrade Fortnight in September 2025. A group of students created upcycled fashion garments using chitenje and modelled clothes embellished by Chifundo Sewers. We are very grateful for the help and support of the Head of Textiles at the school.
-
The annual Craft Fair in November 2025 at Hoole URC Chester had to be changed into a Coffee Morning due to a lack of stall bookings. It was a successful event and £568 was taken.
-
Supporting, in Malawi, the sewing of pads and bags plus collation of and distribution of Lotus Packs with menstrual health training for girls, boys, staff and mothers. The total now reached is 5,602 girls helped at 21 schools.
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- Raising money from trusts and foundations for the building of WASH (Water, Sanitation and Hygiene) facilities (toilets and changing rooms) at schools. The first block is nearing completion.
SUPPORT FOR CHANASA MALAWI
-
Six Chanasa women’s groups meet in four different locations in the poor suburbs of Blantyre. All groups have good rented premises to use. A total of 54 women are involved together with a paid part time Coordinator and a paid part time Support Worker.
-
Three women were funded to attend tailoring training courses in Malawi in 2025.
-
We have purchased 4 industrial sewing machines and 4 zigzag machines for the sewing groups in Blantyre. Also one overlocker machine. These were all purchased using money donated by Oakvale URC Church in Liverpool when it closed. Some women from each of the sewing groups have been trained to use these new machines.
LOTUS PROJECT
This has continued this year and to date in total 5,602 girls at 21 schools have received Lotus Packs and menstrual health management training together with training for boys, mothers and staff which is a great achievement. Thank you to all supporters, both trusts and individuals, who make this important work possible. The Hilden Trust have given £4,000 in 2025 and the same is planned for 2026 towards an enhanced Lotus Project at four schools. This is to include a group of girls as well as mothers to be taught how to make Lotus pads and to be provided with sewing machines as well as equipment and materials. They will also be given business training to help them turn the project into a small business. Our aim is also to provide these schools with WASH facilities (Toilets and changing rooms for the girls). So far we have raised £12,000 towards this and the first block is nearing completion.
SEWING GROUP
The UK sewing group members continue to make products for sale in the UK and worked particularly hard on embellished clothing for the fashion show.
WOMEN MAKING A DIFFERENCE
Women Making a Difference have been updated via email, a Whatsapp group and meeting up while running stalls and events together with the 10[th] anniversary celebration event.
FUNDRAISING AND SALES IN THE UK
Chifundo UK continues to be a member of BAFTS (The British Association of FairTrade Shops and Suppliers). Derrie Lizi was able to bring back to the UK a large number of products made by the Chanasa women in September 2025. These now need to be marketed in the UK. Susan has been very successful in applying for grants for the Lotus Project and WASH facilities.
Financial review
Overview
Total income for this period was £26,615 (£16,458 in 2024) which includes £5,000 from the Farthing Trust. £4,288 (£5,659 in 2024) was raised for the Lotus Project including a grant of £4,000 from the Hilden Trust. £12,000 was raised for WASH facilities: £2,000 from the Eleanor Rathbone Trust,
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£5,000 for Wells for Africa and £5,000 from the Coles-Medlock Foundation. Sales of products were down due to having less stalls at events.
Total expenditure for the period was £18,834 (£11,503 in 2024). £7,389 of this was for the Lotus Project and £5,500 for WASH facilities. There remains in the UK £2,744 of restricted funding for the Lotus Project and £6,500 for WASH facilities.
The 54 women working for Chanasa in Malawi were each given a 45,000 Malawi Kwacha bonus (around £20) at Christmas 2025.
Reserves Policy
Chifundo UK will hold reserves of at least £3,000 to act as a cushion against any shortfall in revenue and in order to continue to fulfil its charitable purposes.
Restricted Funds
Charities have an obligation to account to donors of funds and the public in general that they are using monies entrusted to then for the purpose for which they are given. Chifundo UK received in 2025 new restricted funds as detailed in Notes 1 and 2 on page 10 below where the donor required that the money is spent on a particular purpose.
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Independent Examiner’s Report on the Accounts
I report on the accounts of the company for the period 1 January 2025 to 31 December 2025 which are set out on pages 8 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this period under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention (other than that disclosed below)
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
Name: David Lewis
Relevant professional qualification(s) or body (if any): F.C.A.
Address: 39 Earlsway, Chester, CH4 8AY, United Kingdom.
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Chifundo UK
Statement of Financial Activities for the year ended 31 December 2025
| Notes Incoming Resources Voluntary Income Donations with Gift Aid Donations without Gift Aid Lotus Project Donations with Gift Aid 1 Lotus Project Donations without Gift Aid 1 Industrial Sewing Machines Small Donations with Gift Aid WASH facilities Donations 2 Income Tax recovered 3 Activities for Generating Funds Sales of Chanasa Products at Events Sales of Lotus Flower Bags/Certificates Sales of Chanasa Products to Shops Sales of Chifundo Products Internet Sales Coffee Morning/Craft Fair not including Product Sales Postage charged Other Fundraising Other Income Interest Total Income Resources Expended Cost of Generating Funds Chanasa Products Raw materials Table Fees 10th Anniversary Celebration Postage Course Fees in Malawi Beehive Tailoring School Grants to Chanasa Equipment Grants Staff Salaries, Rent and Administration Other grants Equipment Industrial Sewing Machines Lotus Project Costs Lotus Project 1 WASH Facilities Building Costs Administration Website Monthly bank account fees Other Admin costs Cost of overseas payments Total Resources Expended Net incoming / (outgoing) resources Reconciliation of Funds Opening balance CAF account at 1 January 2025 Opening balance CAF Gold Savings Account at 1 January 2025 4 Opening balance PayPal account at 1 January 2025 Net incoming / (outgoing) resources Closing balance CAF Bank account at 31 December 2025 Closing balance CAF Gold Savings Account at 31 December 2025 Closing balance PayPal Account at 31 December 2025 |
2025 2025 Unrestricted Restricted 2,110 £ 6,238 £ 4,206 £ 10 £ 5 £ 12,000 £ 1,062 £ 23 £ |
25,654 £ 650 £ 311 £ |
2024 2024 Unrestricted Restricted 2,105 £ 2,254 £ - £ 5,310 £ 3,775 £ 145 £ 74 £ |
13,663 £ 2,581 £ 214 £ |
|---|---|---|---|---|
| 70 £ 23 £ 42 £ 183 £ 30 £ 302 £ |
775 £ 271 £ 275 £ 296 £ 30 £ 334 £ 600 £ |
|||
| 311 £ |
214 £ |
|||
| 300 £ 159 £ 143 £ 5 £ 200 £ |
300 £ 50 £ 20 £ 7 £ |
|||
| 26,615 £ |
16,458 £ |
|||
| 607 £ 200 £ 4,500 £ 274 £ 7,389 £ 5,500 £ 364 £ |
377 £ - £ 4,721 £ 6,003 £ 402 £ |
|||
| 2,300 £ 2,200 £ |
2,610 £ 2,111 £ |
|||
| 274 £ 7,389 £ |
3,775 £ 2,228 £ |
|||
| 5,500 £ |
||||
| 139 £ 60 £ 153 £ 50 £ |
||||
| 131 £ 60 £ 48 £ 125 £ |
||||
| 18,834 £ |
11,503 £ |
|||
| 7,781 £ 1,860 £ 15,197 £ - £ 7,781 £ |
4,955 £ 12,055 £ - £ 46 £ 4,955 £ |
|||
| 24,838 £ |
17,056 £ |
|||
| 8,264 £ 16,496 £ 78 £ |
1,860 £ 15,196 £ - £ |
|||
| 24,838 £ |
17,056 £ |
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Statement of Assets and Liabilities at 31 December 2025
==> picture [487 x 203] intentionally omitted <==
----- Start of picture text -----
Notes 2025 2024
Assets
Current Assets
Cash at CAF Bank £ 8,264 £ 1,860
Cash in CAF Gold Savings Account £ 16,496 £ 15,196
Cash at PayPal £ 78 £ -
Creditors
Amounts falling due within a year £ - £ -
£ 24,838 £ 17,056
Liabilities
All liabilities £ - £ -
£ -
Net Assets £ 24,838 £ 17,056
Funds
Unrestricted Funds £ 15,606 £ 11,211
Restricted Funds - Lotus Project £ 2,732 £ 5,845
Restricted Funds - WASH facilities £ 6,500 £ -
Total Funds £ 24,838 £ 17,056
----- End of picture text -----
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Notes to the Financial Statements for the year ended 31 December 2025
Note 1
These Restricted Funds are for the Lotus Project
| Lotus Project Balance from 2024 Incoming Resources Donations with Gift Aid Donations without Gift Aid excluding Hilden Trust Hilden Trust Money from Lotus Flower Bags & Certificates Income tax recovered Outgoing Resources Grants to Lotus Project in Malawi Items purchased in UK for Lotus Project Shipping Costs Cost of overseas payments Net incoming / (outgoing) resources Balance carried forward |
5,845 £ |
|
|---|---|---|
| - £ 211 £ 4,000 £ 42 £ 23 £ |
5,845 £ |
|
| 7,000 £ 389 £ - £ |
4,276 £ |
|
| 7,389 £ 3,113 -£ |
||
| 2,732 £ |
Note 2
| Note 2 | ||
|---|---|---|
| WASH facilities Water, Sanititation and Hygiene faciltities - toilet blocks at schools Balance from 2024 Incoming Resources Eleanor Rathbone Chaaritable Trust Wells for Africa Coles-Medlock Foundation Outgoing Resources Payment 1 Payment 2 Cost of overseas payments Net incoming / (outgoing) resources Balance carried forward |
||
| 2,000 £ 5,000 £ 5,000 £ |
- £ |
|
| 3,000 £ 2,500 £ - £ |
12,000 £ |
|
| 5,500 £ 6,500 £ |
||
| 6,500 £ |
Note 3
Gift Aid claims are for 2024 and 2025
Note 4
CAF Gold savings account was opened in July 2024
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These accounts have been prepared using the Receipts and Payments method. As the gross income is below £25,000 there is no requirement from the Charity Commission to have the accounts independently examined or audited. However, the trustees have chosen to have the accounts independently examined.
Lynn Walton Treasurer Chifundo UK
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