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2025-12-31-accounts

2025

Registered charity no: 1185889

Contents

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Introduction

As I write this introduction, I do so with pride, urgency and gratitude: pride in what Temwa’s communities and teams have achieved this year, urgency in the face of an escalating climate, nature and biodiversity crisis, and gratitude for the extraordinary people in Malawi and the UK who make this work possible. In Nkhata Bay North, communities live the reality of climate change every day. They are on the frontline of a crisis they did not create. Unpredictable rainfall, droughts, extreme weather and environmental degradation shape whether families can grow food, access clean water, stay healthy and keep children in school.

What stands out most is the strength and leadership of the communities we work with. Through Temwa’s community-driven approach, people are agents of change, not passive recipients. Farmers are working collectively to practice sustainable agriculture, young people are leading conversations on sexual and reproductive health, and communities are restoring forests. This work is practical, impactful and built to last, showing what long term, locally-led development can achieve. But supporting climate vulnerable communities alone is not enough.

The consequences of global inaction are accelerating while funding for international development is shrinking, with many organisations closing programmes. In this context, Temwa Malawi continuing to deliver high quality, community-led work is more vital than ever, reflecting the strength of our model, our in-country team and the trust built over many years.

At the end of last year, I attended the National Emergency Briefing, which set out the stark reality of the climate, nature and biodiversity crisis. It is an interconnected emergency that demands far greater ambition, urgency and systemic change, whilst also showing there is still room for opportunity and hope. Communities in northern Malawi are adapting with determination and innovation, but they should not be carrying this burden alone.

This is why our work must also be about collective responsibility. Governments, businesses and individuals all have a role to play. We must go beyond adaptation to address root causes, reduce emissions, restore nature and protect biodiversity, with climate justice at the centre of the global response.

Despite these challenges, I remain inspired. This report reflects the strength and inter-connectedness of Temwa’s work across health, education, agriculture and forestry, rooted in the realities of people’s lives and essential to building resilience and long-term change. None of this would be possible without the dedication of Temwa Malawi and UK teams and the support of our partners, donors and volunteers. You enable us not only to continue, but to respond, adapt and grow. As you read this report, I hope you feel both hope and a call to action. The communities we serve are showing what resilience and collective action looks like under pressure. I feel it my duty to strive to work with them to bring the changes needed.

Thank you for standing with us.

Jo Hook

Co-Founder and Managing Director

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Members of the Chakhola Farmers Group at Selemani
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When Communities Come Together: Temwa’s Approach

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When Communities Come Together: TEMWA’S Approach

Nkhata Bay North is an extremely isolated and poor region of northern Malawi. Living in villages scattered along the lakeshore and uplands, most of the population can only be reached by foot or by boat and consequently are often neglected by limited government services. The majority of people find it difficult to access education, healthcare, jobs and markets. Temwa’s unique approach, based on over 20 years’ experience, centres on our belief that communities coming together is the only way to sustainably address their challenges. The Temwa Community Driven Approach (TCDA) engages the communities from the outset to originate, deliver and build on projects, amplifying the impact of Temwa’s support.

TCDA has three main threads:

Helping communities define their own priorities and strategies

Temwa Malawi uses its community development expertise to facilitate village-level conversations that help communities identify current challenges, collective goals, and the steps to achieve them. This work helps communities come together and find ways of addressing the needs of everyone, including traditionally marginalised groups – women, young people and people living with HIV/AIDS. We do not start a new project unless there is community involvement and community members are contributing something to the project themselves. Giving communities a voice and space to shape their own future means that we learn lessons from previous projects and ensure that new projects are needed and can be sustained by communities.

Recognising the interlinked nature of development challenges

We have learnt that, in an area as poor as Nkhata Bay North, a narrow approach focused on only one sector cannot help the most vulnerable households improve their situation. For example, improving access to education will not work if poor harvests leave children hungry, or poor sanitation makes them ill. Temwa takes a holistic approach, supporting communities to identify the root causes and interlinked nature of the challenges they face. That is why we run programmes across several sectors, often simultaneously in the same village: we want to ensure that vulnerability in one area of a person’s life does not undermine their progress in another.

Building the capacity of local leadership

Area and Village Development Committees are locally elected bodies with a mandate to implement local development strategies and have a formal say in local government decision-making, including funding. All our programmes are designed with the consent of these committees. Our aim is to ensure that they have the skills and networks to demand their rights at local government level and that, at the community level, they are listening to all and representative of all. We provide tailored training and support based on the capacity needs of each structure. Supporting Area and Village Development Committees is central to our exit strategy – by ensuring that communities can become self-reliant and are able to operate independently of Temwa.

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Temwa’s interlinked approach A spotlight on agriculture, forestry and carbon balancing

Malawi is highly exposed to climate change and is among the most affected countries globally. The impacts are increasingly visible through more frequent droughts, flooding, and unpredictable rainfall patterns, which damage crops and infrastructure. This growing climate variability has led to unstable agricultural yields, undermining productivity in a sector that is central to the national economy. Human and environmental vulnerability are closely linked. Around 92% of land in Nkhata Bay is used for smallholder farming, and approximately 45% of the population lives below the poverty line. Most farming is rain-fed, making livelihoods highly sensitive to climate variability. As productivity declines, many households become increasingly reliant on forest resources for income, fuel, and farmland expansion, thereby accelerating deforestation and environmental degradation.

In response, our Agriculture and Forestry Programme provides an integrated approach linking environmental restoration with livelihood improvement. The Temwa Carbon Balance (TCB) scheme finances forest restoration and carbon sequestering through agroforestry, community-led tree planting and forest management. Temwa’s Farming Futures (FF) project has complemented forest restoration by improving agricultural productivity through sustainable farming methods and promoting forest-friendly livelihoods, thereby reducing pressure on forests. The Farmer Field School (FFS) project has strengthened long-term resilience by building farmers’ knowledge in sustainable agriculture and land management.

In a circular development model, these interventions create a self-reinforcing cycle linking forestry restoration, sustainable agriculture, carbon storage, and community resilience. Forest restoration improves ecosystem health and climate resilience, which in turn supports more productive agriculture. Improved agricultural productivity and diversified livelihoods reduce pressure on forests, helping protect restored landscapes and stored carbon. Community training and local knowledge systems ensure the long-term adoption of sustainable practices across both farming and forest management. Through this integrated approach, we strengthen food security, environmental sustainability, and long-term resilience to climate change.

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Chakhola farmer using solar powered irrigation
Chikoko VNRMC members hanging a beehive
Duwe Village Natural Resource Management Committee
sowing pinus oorcapa seeds
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Village Headman and Primary School Head Teacher from Njiri plant a tangerine tree

Our Community Programmes

Community health and education A focus on health

In rural Malawi, community health is shaped by a combination of limited healthcare access, unsafe water sources, and poor sanitation. In Nkhata Bay North, these challenges are further intensified by geographic isolation, limited infrastructure, and deeply rooted social norms. The resultant effects are high rates of waterborne diseases, teenage pregnancy, early marriage, and low uptake of essential health services, especially among young people.

Our community health programme addresses these intersecting issues through two complementary initiatives. The Pa Mushunguti project focuses on Sexual and Reproductive Health and Rights (SRHR), and the Uchanda project focuses on Water, Sanitation and Hygiene (WASH). We deliver a holistic, community-driven approach to improving health outcomes and strengthening local systems. Improved access to clean water and sanitation reduces disease burden, while strengthened SRHR knowledge and services empower young people to make informed decisions about their health. We prioritise behaviour change, community engagement, and system strengthening, resulting in increased service utilisation, improved hygiene practices, and more open dialogue around previously taboo issues. Our community-driven approach has continually demonstrated that locally-led, integrated interventions can effectively address complex health challenges in underserved settings.

Ruarwe Youth Group outside their meeting space, Householder at Chikondo with clean water

Health highlights in 2025

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Temwa’s Pa Mushunguti and Uchanda Projects

Pa Mushunguti Project

A key health challenge in Nkhata Bay North is the vulnerability of young people to poor SRHR outcomes. Limited access to accurate information, youth-friendly services and open dialogue contributes to high levels of teenage pregnancy, sexually transmitted infections (STI), and unsafe practices. Through the Pa Mushunguti project, our work with schools, health centres, and community leaders creates safe spaces for young people to learn, ask questions, and build confidence in making informed health decisions.

Through our youth clubs and community engagement initiatives, young people are accessing accurate information about their health and challenging harmful norms. By training healthcare workers, we are improving the quality and accessibility of youth-friendly health services. By December 2025, we reached 17,186 people across 24 schools and four health centres, with 58 youth clubs established or revitalised. We trained 24 expert clients and 15 healthcare workers, while outreach services distributed 8,577 condoms, providing family planning to 1,081 youths, and conducting 641 HIV tests, with three new HIV positive cases then linked to treatment. At Bula Health Centre, teenage pregnancies declined from 43 cases in 2024 to 6 in 2025, while STI cases fell from 27 to 3. Teen clubs also supported 34 adolescents living with HIV to achieve 100% viral suppression.

Munthelele Community Awareness Event & Bua Community member with water filter

Uchanda Project

Inadequate access to safe water and sanitation continues to drive preventable illness across the District. Many households rely on unsafe water sources and lack basic sanitation facilities, contributing to recurring outbreaks of waterborne diseases and placing pressure on families and health services. Since 2016, Temwa’s Uchanda Project has addressed these challenges through community-led approaches that improve knowledge, promote hygiene best practices, and expand access to safe water.

As of 2025, the Uchanda project has reached more than 36,000 people across 6,000 households. In 2025, 1,500 people directly benefited from training, sensitisation events, and ceramic water filter distribution with an additional 21,000 reached through awareness-raising activities. Working through local structures such as WASH Committees and Village Development Committees, we delivered hygiene education, sanitation support, and promoted by-law enforcement and local resource mobilisation. WASH-focused sports events reached approximately 950 people.

Sanitation outcomes improved significantly. Of the households directly targeted, the percentage actively using at least three sanitation facilities rose from 30% to 87%, while access to safe water increased from 34% to 80%, supported by the distribution of 1,242 ceramic filters. Income from water filter sales was reinvested in community health projects, including an under-5 clinic, water systems, and sanitation infrastructure, helping to ensure long-term impact.

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Community stories

Zero pregnancies at Chilebwe Primary School

Primary schools in Malawi often have adolescents attending due to the practice of repeating years if students fail their exams. At Chilebwe Primary School, no student pregnancies have been recorded in the 24/25 School Year. In a setting where teenage pregnancy often disrupts education, this marks significant progress. For a 15-year-old student, the change is clear. “Before, we were shy to ask questions,” she says. “Now we talk openly in our Teen Club. We understand our bodies and our future.” Like many of her peers, she now feels confident discussing sexual and reproductive health and

Chilebwe Primary School Youth Group

rights in a safe, supportive environment. This progress stems from strong collaboration between the school and the local youth club. Together, they run discussions, awareness activities, and peer-led sessions supporting students in and out of class.

Mr. Banda, a lead teacher, highlights the teamwork: “With Temwa and the youth club, we have built a system where students support each other.” Peer educators now lead conversations, offer support, and promote positive choices, creating a ripple effect across the school and community. There is a growing culture of confidence, responsibility and hope, empowering more young people to protect their futures.

Improved sanitation in Bua

In Bua, Usisya, one family’s experience reflects a wider community change. Like many others, they relied on small-scale farming and occasional fishing, but limited income made it hard to meet basic health needs.

Before Temwa’s WASH project, the family had little knowledge of water treatment or hygiene. Unsafe drinking water and poor sanitation led to frequent illness, especially diarrhoea, creating both emotional and financial strain. That began to change when Temwa introduced WASH awareness sessions and practical training. The family learned how to treat water, wash hands thoroughly, and store drinking water safely using simple methods such as boiling and adding chlorine.

The results have been clear. The family is healthier, illnesses have reduced, and they can focus more on daily life. Across Bua, more households are now treating water, using latrines, and practicing better hygiene.

Bua Community member with water flter

As one community member shared: “Before, we used to get sick often because we did not know how to treat our water. Now, we have clean water and our families are healthier.”

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Community health and education A focus on education

Despite primary education in Malawi being free since 1994 for children aged six and above, unequal access and low retention rates remain persistent across the school system. The education sector continues to face serious constraints, including inadequate government funding, overcrowded classrooms with a low teacher-to-pupil ratio of approximately 1:90, and a shortage of essential learning materials. These systemic issues are particularly severe in rural and remote areas such as Nkhata Bay North, where geographic isolation, high poverty levels, and limited availability of qualified teachers further restrict educational opportunities. These shortages have weakened the foundation for learning from a young age. Primary school completion rates in Northern Malawi declined from 56% in 2022 to 48% in 2023.

These structural barriers highlight the importance of early learning interventions. Early childhood education is critical as it builds cognitive, social, and emotional development that supports long term academic and economic success. Without it, pupils are more likely to struggle academically and remain trapped in cycles of poverty. Transition to secondary education is also a significant barrier. Only about 47% of eligible learners in Malawi progressed to secondary school in 2023 (UNICEF, 2023) and completion rates remain low at around 22%. Financial barriers such as tuition, uniforms, learning materials, and examination costs significantly limit access. Girls are disproportionately affected due to child marriage, teenage pregnancy, and sexual abuse.

It is within this context that our intervention in education is essential, responding directly to systemic weaknesses in Malawi’s education system by strengthening early learning foundations, improving school readiness, and increasing access to secondary education. In doing so, we support communities’ efforts in reducing inequality and breaking the cycle of educational exclusion.

ECD Centre Management Committee inside Uthuli ECD Centre, Six Temwa Bursary students from Usisya Secondary School, Female students receiving guidance on menstrual hygiene kits, Young children at the Uthuli Early Childhood Development Centre

Education Highlights

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COMMUNITY EDUCATION

Strengthening Community Systems for Enhanced Early Childhood Development Project (SEED)

Our SEED Project aims to improve education for children aged 3-5 in villages in Nkhata Bay North by supporting communities to establish and refurbish 30 community-run Early Childhood Development (ECD) centres.

By the end of 2025, all 30 targeted ECD centres were operational. Total cumulative enrolment reached 2,300 children, with 346 transitioning to primary school. School readiness assessments showed 84% of children demonstrated adequate development while 14% were not ready to progress, mainly due to short exposure time in the newly established ECD centres. We trained 66 caregivers to deliver curriculum-based lessons to ECD Centres, resulting in 65% of centres using structured lesson plans. In addition, books were supplied to our ECD centres. These age-appropriate books written by Malawian authors have helped to promote early literacy and support learning in the formative years.

Access to early education improved due to community mobilisation, Village Development Committee engagement, and the establishment of new ECD centres following bylaws mandating provision in all villages. Sustainability planning support resulted in an increase in ECD centres paying caregiver stipends (rising from 50% to 70% of centres) and enabled 3 lakeshore ECD centres to develop income-generating business plans (fishing and trade-based). Nutrition support was strengthened via daily porridge feeding and the distribution of soya and groundnuts. Government registration improved significantly, with 26 ECD centres registered. Overall, we expanded access, improved readiness outcomes, strengthened governance, and enhanced early learning quality across the District.

Improved library services

In 2025, we partnered with 4 schools to strengthen access to learning resources by supplying libraries with fiction and non-fiction books. We have subscribed to the Malawi National Library to ensure an annual supply of books relevant to our target audience in line with the national curriculum, age appropriate and context specific, as well as supporting Malawi authors.

This intervention has fostered a culture of reading and community learning. During the year, the Usisya Community Library recorded 2,466 visits (42% female). Of these, 40% were primary school students and 54% were secondary school students. The library also expanded learning opportunities beyond reading to promote the sharing of ideas and the acquisition of knowledge. A total of 2,377 individuals indicated studying as the main reason for utilising the libraries. Others accessed the newspaper section to stay informed.

Temwa’s Bursary Scheme

In 2025, our Bursary Scheme supported 25 students (15 girls and 10 boys) across 4 schools in Nkhata Bay North. 8 new learners were enrolled (6 female and 2 male) for the academic year. For communities already affected by poverty, secondary school tuition and related costs are often unaffordable. The scheme covers not only tuition fees but also essential learning and welfare materials, including uniforms, shoes, bags, writing materials, sanitary products, and accommodation support for female students where required.

Throughout the school year, there were no recorded cases of absenteeism or drop-outs among bursary beneficiaries. In 2025, two (1 female and 1 male) alumni were offered places in university, demonstrating impact on educational attainment.

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Community stories

Re-opening of 2 ECD centres

In December 2024, Uthuli and Msambia ECD Centres closed. Parents were struggling to look after their young children whilst also trying to work. Children in these communities lacked access to foundational learning, care and nutrition. During a monitoring visit, Temwa responded quickly, convening community leaders, parents and other local stakeholders. Open discussion reflected on the challenges and sparked a renewed sense of shared responsibility.

The community committed to change: roles were clarified, cooperation strengthened, and children’s wellbeing prioritised. Caregivers pledged greater dedication, while leaders and committees agreed to improve support and communication. The impact was

Management Committee outside Uthuli ECD Centre

immediate. In February 2025, Uthuli and Msambia ECD centres were reopened, restoring learning and opportunity for local children. Their revival shows what is possible when communities unite with purpose.

Wongani’s educational journey

Wongani, from Kayuni village, grew up in a single-parent household facing chronic food insecurity. Before joining Temwa’s Bursary Scheme, she walked 8km to school each day, often on an empty stomach and with little time to study due to farm work and household responsibilities.

Since receiving the bursary, Wongani’s life has transformed. With boarding, meals and learning materials provided, she can now focus fully on her education. “My academic life has changed for the better,” she says. “I am grateful for the opportunity to realise my dreams.”

Today, Wongani is thriving at school—proof of how targeted support can unlock a child’s potential.

Wongani (left) with fellow bursary beneficiaries at their school

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Agriculture and Forestry Programme

According to the World Bank (2025), agriculture accounts for 28% of Malawi’s GDP, generates 78% of export earnings and provides employment for 64% of the workforce, including 90% of rural households. Despite the sector’s central role in the economy, extreme poverty persists, driven by repeated climate shocks and weak livelihoods systems that continue to increase food insecurity. As a result, many communities rely on short term coping strategies that often accelerate environmental degradation. There is an urgent need for climate-resilient farming systems, improved management of local natural resources, sustainable land use practices and stronger community-led adaptation approaches.

In response to these challenges, our Agriculture and Forestry Programme works to address poverty, food insecurity, environmental degradation and climate change. We support vulnerable families through sustainable agriculture, livelihoods and natural resource management. We promote a range of sustainable agricultural practices, including crop diversification and winter cropping to strengthen food security, improve soil health and increase household incomes, while reducing reliance on maize monoculture.

We also support community-led forest protection through local management committees that enforce bylaws and help prevent deforestation, building long-term environmental and economic resilience.

21st Anniversary of Temwa at Community Hall, Usisya Watering tree nursery seedlings at Chikoko

Farmer Field School Demonstration Plot near Chiweta, at the Lakeshore

Agriculture Highlights

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Agriculture and Forestry Programme

Farmer Fields Schools Project

Temwa works with communities to expand climate-resilient agriculture training across Nkhata Bay North, addressing persistent food insecurity driven by climate variability, soil degradation, and reliance on costly synthetic inputs. We continued to support farmers to self-select and organise themselves into curriculum-based Farmer Field Schools (FFS). By the end of 2025, 12 FFS were operational with a total membership of 397 farmers, including 120 new participants in 2025. Reflecting our policy on strong gender inclusion, women comprised 53% of new farmers in 2025 and 56% of training attendees.

The FFS Project trained farmers on sustainable agricultural practices (SAPs), including soil health management, organic manure production (biochar, mbeya, and compost), agroforestry, and water conservation. Farmers reported improved crop resilience and yields on manure-treated plots compared to chemical-only inputs. Demonstration plots enabled side-by-side comparisons, and this accelerated adoption beyond direct participants. In 2025, peer-to-peer learning significantly amplified impact with 123 peer learners reached, raising the number of peer learners since 2022 to 723. Our continued community engagement included 201 participants in reflection meetings shaping project delivery. 2025 saw improved economic outcomes for participating farmers as they engaged in Village Savings and Loans Schemes, adopted market-oriented production, and increased vegetable sales. Overall, the FFS model demonstrated scalable, community-driven agricultural adaptation with measurable gains in resilience and household income.

Farming Futures Project

In 2025, Temwa continued to strengthen the foundations for sustainable livelihoods through the Farming Futures project. We supported farming households build resilience to climate-related shocks, improve natural resource management, and increase incomes through sustainable and forest-friendly livelihood approaches.

A total of 500 farmers were trained in sustainable agriculture practices, including agroforestry, soil conservation, and winter cropping. This contributed to improved yields, increased crop diversity, and strengthened food security, with more households achieving year-round food production. Awareness campaigns using media and drama further enhanced knowledge and encouraged uptake of practices such as biochar use and drought-resistant crop cultivation.

To diversify incomes, the project supported 24 farmer groups to engage in beekeeping, livestock, and crop production. 13 groups have since developed into semi-commercial enterprises operating across multiple value chains. Assessments of 4 groups and 25 individuals showed that 70% of the groups and 81% of individuals increased incomes by at least 20% compared to the previous year. Overall, 65% of targeted farmers are now engaged in agribusiness on viable plots, producing crops such as Irish potatoes, beans, groundnuts, cassava, sweet potatoes, bananas, and yams. Improved market access, post-harvest training, and stronger community governance have further enhanced incomes and contributed to reduced deforestation.

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Agriculture and Forestry Programme

Forestry and the Temwa Carbon Balance Scheme

Through the Carbon Balance Scheme, Temwa is supporting communities to address worsening climate impacts that are devastating their local environment and significantly impacting their livelihoods. In 2025, we supported community-led tree planting activities and built capacity for sustainable farming and natural resource management. Through these efforts, communities have planted over 271,000 trees since 2020, with 69,000 seedlings raised in 19 locally managed nurseries out-planted in 2025. An 80% survival rate of seedlings was achieved due to a combination of early rains, consistent capacity building, and strengthened Village Natural Resource Management Committee (VNRMC) capacity. Several VNRMCs also received support on potting, sowing, hardening, and nursery disease control, contributing to higher germination rates, with some nurseries reaching 99% survival rates. Additionally, 6,240 trees were planted on 2.3 hectares across school orchards, woodlots and protected forests, including 1,150 fruit trees supporting nutrition and income generation.

In 2025, partnerships among local governance, law enforcement and forest-friendly enterprises boosted conservation, tree planting, climate resilience and sustainable land management across the communities. Three VNRMCs produced and hung 341 beehives, half of which are now colonized. Income from honey sales contributed to meeting household expenses such as school fees and food, with some income reinvested in additional beehives. Training in honey processing, value addition, and marketing equipped community members with improved skills for commercialisation.

Smallholder Farmers Transitioning to Economic Prosperity through Agriculture Project (STEP-A)

In 2025, Temwa worked with communities to lay the groundwork for STEP-A, a new five-year agriculture project closely aligned with the Malawi Government agenda. Building on the successes of our previous Agriculture and Forestry Projects, STEP-A will support smallholder farmers to transition from subsistence farming to larger scale, market-oriented agriculture. Sustainable agricultural practices will deliver benefits for farmers’ resilience in the face of increased climate uncertainty whilst also promoting biodiversity and healthy local ecosystems, including through agroforestry.

STEP-A will support 500 farmers across 10 Farmer Producer Organisations (FPOs), with a strong focus on women and young people. A baseline survey involving 120 households identified key challenges including low incomes, limited market access, drought, pests, and low awareness of financial services. Project delivery commenced with the strengthening of local governance and community coordination structures to support effective implementation and long-term sustainability. Village Development Committees (VDCs) were oriented on their roles and responsibilities in community level project oversight, while Village Agriculture Committees (VACs) were established and revitalised to improve coordination, participation and accountability within target communities. These structures provide an important foundation for inclusive planning, monitoring, and engagement throughout the project lifecycle.

Temwa also trained in-country staff in business management to strengthen support for community enterprise development for the FPOs. By the end of 2025, three FPOs had been established, focusing on cash crops, pig farming, and honey production. Through participation in FPOs, farmers are expected to strengthen their bargaining power, improve their access to markets (for agricultural inputs and services, as well as for selling agri-produce), enhancing opportunities for income generation and long-term economic resilience. Participation in FPOs aims to improve climate resilience, food and income security for 3,000 household members by 2030, with many more community members benefiting through peer learning and community awareness raising.

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Community stories

Growing through the dry season: Temwa’s solar irrigation impact in Selemani

As winter unfolds in Selemani, the Chanjati Irrigation Group is turning once dry fields into thriving green gardens. Thanks to solar irrigation, farmers are now growing cabbages, Irish potatoes, onions, carrots, and other vegetables during the dry season - opening new pathways to income and food security.

Solar-led irrigation has transformed production, directly benefiting 12 group members and 8 non-members. Between Summer and Winter seasons, the group

Sara Banda selling indigenous organic vegetables

cultivated 15,000 heads of cabbage and a quarter acre of Irish potatoes. Their efforts have paid off: 7,000 cabbages sold at GBP £0.64 (MK1,500) each, earning GBP £4,500 (MK10,500,000), with more produce ready for market. Additional sales of potatoes and vegetables have generated GBP £85 (MK200,000).

Beyond the numbers, the impact is visible in local markets, where farmers like Sara Banda confidently sell fresh, organic produce to the community. Looking ahead, the group plans to reinvest in rain-fed farming while sharing profits among members - ensuring sustainability and shared growth.

Jacob Chunda’s journey with organic farming

At 23, Jacob Chunda is redefining what farming can mean for young people in Malawi. Through his participation in the Chikoko Farmer Field School, he learned to produce and apply Biochar, an organic soil enhancer. On a shared one-acre demonstration plot, he saw firsthand how crops treated with biochar grew healthier and more productive.

Inspired, Jacob applied the same techniques on his own quarter-acre of tomatoes. The results have been equally promising, with strong, healthy plants already yielding ripening fruit. He expects to harvest 12 basins, earning about GBP £258 (MWK 600,000), which he plans to reinvest in farm inputs while supporting his household.

Jacob’s story highlights the power of knowledge and innovation in agriculture. It shows how young farmers, equipped with sustainable practices, can improve food security, generate income, and transform their communities.

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Jacob Chunda with his tomato plants
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Community WASH Education Event
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COMMUNITIES COMING TOGETHER

Communities coming together

Temwa is all about community – and that includes being part of a wider community in the UK. We rely so much on people coming together in support of our work.

These include:

• Donors who make regular donations, making it easier for us to predict our cash flow and smooth implementation of our programmes. Small donations add up and we are incredibly grateful to those who commit to regular payments.

• Donors who step in at exactly the right moment just when we need a boost – we can’t thank donors enough who respond flexibly, for example during a matched funding appeal to help us reach our target.

• Individuals, households and organisations who have chosen to balance their carbon with Temwa, giving back to communities hardest hit by climate change and supporting their livelihoods and nutrition through tree planting and protecting forests.

• Everyone who has organised or joined a Temwa organised trek or participated in a Temwa Challenge – we are especially grateful to the Mountain Men who raised a staggering £34,000 by climbing Mount Toubkal in Morocco!

• For those who did the Fire Walk, Uphill Quarry Abseil, ran the Bristol 10K, did the epic walk from Lulworth Cove to Swanage on the South-West Coast Path, and those who attended Justin Goodall’s Launch Album Party – thank you – you’ve made a huge difference!

• Everyone who came to our 1st Summer Party in June, and to our 22nd Christmas Party in December – we really appreciate the opportunity to meet you, enjoy food and entertainment together, and celebrate our shared achievements.

• To festival goers who paid to charge their phones with us, and to the organisers of Shambala and Valley Fest – thank you for giving Temwa the opportunity to fundraise and raise our profile.

• And last but not least, we are incredibly grateful to our volunteers who work quietly behind the scenes, whether its writing applications or helping us out at events, keeping Temwa on track and supporting its ambition (Trustees..and Karen !) - we really could not do it without you!

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Communities coming together

We would like to say a special thank you to some of our key individual, corporate, and trust and foundation funders and partners, who have provided Temwa with support and donations this year:

Accudo Solutions Mirianog Trust Affinity Workforce MOC Foundation Alexander May Mountain Men - Mount Toukal Allan & Nesta Ferguson Charitable Trust Nick Webber Trust Austin Bailey Foundation Not Pointless AWW-UK Onboard:Earth Bagheera Trust Paradigm Norton Trust Bells Buses Pat Newman Memorial Trust Big Give Pete Spurr Bike Park Wales Peter Stebbings Memorial Charity CB & HH Taylor 1984 Trust Quirky Campers ClemTech Ptarmigan Trust Christadelphian Samaritan Fund Ridhwan UK Eco Group Christadelphian Meal a Day Fund Richmond Holidays Coles Medlock Foundation Sarah Dent Educational Opportunity Foundation ShareGift Eleanor Rathbone Charitable Trust SMB Trust Eva Reckitt Trust Fund Souter Charitable Trust F-10 Artistes St Mary's Charity Gibbs Trust Supporting People Across Nations Hepco Motion T & J Meyer Foundation Hugh Herzig Tony Johnson John Robb and Jessica Ballantine Tula Trust Mad Max Tours UNU Partners Mageni Trust Urban Office MJB Charitable Trust Van Neste Foundation Merriman Charitable Foundation V7 Asset Management Mercury Phoenix Trust

Ways to partner with and support Temwa

If you’re reading this as an existing supporter of Temwa, we hope our Annual Report makes you feel proud! If you are just learning about Temwa and thinking of supporting us, we hope that this Annual Report inspires you to join us in delivering transformative and lasting change for communities. Every pound invested in Temwa is maximised through our cost-effective community-led approach delivered by a highly experienced team of nationals in Malawi, leading to clear, measurable and transformative outcomes.

Examples of how contributions are spent:

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Expanding impact with Temwa

There are opportunities to expand our work in sexual and reproductive health and rights, water and sanitation, early childhood development, and sustainable agriculture and forestry. With additional support, we can significantly increase both the reach and depth of these programmes, including extending into neighbouring districts.

For individuals, we welcome new regular donations - whether monthly, quarterly, or annually – these provide vital, reliable income that enable long-term planning and delivery of our programmes. However small your contribution, you can make a huge difference to Temwa’s effective delivery by providing some certainty over cash flow. You can also:

To set up regular donations or discuss giving options, scan the QR code below or contact us directly.

For businesses, we welcome the opportunity to collaborate to meet your sustainability and social impact goals while engaging and inspiring your team. Temwa can:

For individuals, households, and businesses - Temwa offers an opportunity to balance your carbon emissions in a way that offers significantly more benefits than working with larger carbon offset companies. You will know the exact locations where trees are planted and forests are protected, and the specific communities benefitting from your support. You can help restore and protect forests and soils, whilst also supporting vulnerable households earn income and improve nutrition through sustainable livelihoods. Use our simple emissions calculator by scanning the QR code below or contact us for a personalised carbon-balancing package.

For trusts, foundations, and donor-advised funds - Invest in a community-led model that delivers results. Temwa combines deep community relationships, rigorous impact measurement, and efficient delivery to ensure every investment achieves meaningful impact. Temwa offers:

Your funding doesn’t just support projects - it scales up proven solutions that create lasting change.

Donate today via our QR code

Balance your carbon footprint with Temwa Carbon Balance.

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Looking Forward Together A final note for 2026 onwards

This time last year, Temwa reflected on the challenging global landscape, including the growing climate crisis and economic pressures. The escalation of conflict in the Middle East in early 2026 and ever dwindling resources available to support international development intensifies the challenges and gives further urgency to our work. Temwa’s focus on supporting communities towards self-reliance, building the capacity of communities themselves to address interconnected challenges in health, education, sustainable agriculture and forestry, remains our main priority.

2026 sees Temwa enter the third and final year of our Early Childhood Development Project, and we are proud to have supported the establishment of 30 community-led ECD Centres able to nurture thousands of young children into the future. The Temwa Malawi and UK teams have worked together to develop a ‘Phase 2’ which extends the approach to a further 30 communities in Nkhata Bay West, the first time Temwa has extended its reach beyond Nkhata Bay North.

2026 also sees the second year of Temwa’s project to improve sexual and reproductive health and rights, which is already delivering significant benefits to young people. Additionally in 2026, Temwa is drawing on a review of the last 10 years of WASH to inform a new approach, again reaching beyond Nkhata Bay North. We hope to fundraise in 2026 in time for a new WASH Project to start early in 2027.

Finally, 2026 is a big year for our Agriculture and Forestry Programme. In 2025, communities expressed a strong desire to scale up their agriculture activities to benefit from market opportunities. This has led Temwa to work with beneficiaries and other stakeholders to develop an ambitious programme over 5 years that combines a strong commercial orientation with a continued commitment to sustainable approaches. We are excited by the progress already made and will be focusing on ensuring the programme delivers improved livelihoods and food security in the short term whilst also protecting and restoring local ecosystems and reducing vulnerability of households into the medium and longer term.

The complementarity between our agriculture and forestry work is set to strengthen, with agroforestry taking centre stage alongside other sustainable agricultural practices, including solar irrigation. Our work on forestry will continue to be supported by our Temwa Carbon Balance Scheme. A big focus for 2026 will be to secure new partnerships with businesses including through the Temwa Carbon Balance Scheme. We will also be exploring whether and, if so, how we move from carbon balancing to offsetting, with a view to achieving the ‘Gold Standard’, supported by robust monitoring and verification of carbon sequestered through our initiatives.

Temwa will continue to invest in its dedicated staff and volunteers in both the UK and Malawi. We are committed to building strong, collaborative partnerships with other NGOs, Trusts and Foundations, businesses and local leaders to maximise impact. We are grateful for all the different ways our stakeholders engage – whether through volunteering, participating in challenges, organising a fundraising event, providing regular donations, joining our Temwa Carbon Balance Scheme, or simply coming along to one of our events.

Thank you!

22

Trustees’ Annual Report and Accounts

Objectives and activities

Objectives for communities, individuals and families in rural areas of Northern Malawi:

  1. To develop the capacity and skills of members of disadvantaged communities in such a way that they are better able to identify and meet their own needs.

2. To promote sustainable development for the benefit of the public by:

a. the preservation, conservation and protection of the environment and the prudent use of natural resources;

b. the relief of poverty and the improvement of living conditions in socially and economically disadvantaged communities;

c. the promotion of sustainable means of achieving economic growth and regeneration.

  1. To protect and preserve health and to relieve sickness, in particular, through the provision of free education, counselling, facilities and equipment.

Sustainable development is here defined as “development which meets the needs of the present without compromising the ability of future generations to meet their own needs.”

To meet these objectives, the charity delivers activities in Malawi in partnership with Temwa Malawi (see ‘Structure, Management and Governance’ below). The charity’s activities are led by our vision, which is one of “thriving, inclusive and self-reliant communities throughout Northern Malawi, able to articulate and pursue their needs independently and effectively.”

The charity supports a programme of activities in Northern Malawi. All activities are community-led, based on long-term engagement and capacity-building in the rural communities we work with. The programme covers the following areas:

• Agriculture and forestry - Temwa supports sustainable rural livelihoods, improvement of nutrition and the sustainable use and management of local natural resources through tree planting and strengthened local governance. Although direct food distribution is not a regular part of our work, in situations of severe food shortage, the charity supports direct provision of staple foods.

• Health - Our health work includes support for communities’ sexual and reproductive health and rights, and water and sanitation initiatives such as the supply of water filters, hygiene education, health awareness raising, and health education based on community needs.

• Education - Our education work supports improvement of early childhood development through the establishment of ECD Centres, support for libraries and bursary support for children in secondary schools.

Fundraising approach

Temwa UK’s fundraising is carried out in two ways. Firstly, Temwa’s salaried staff carry out fundraising activities including applications to trusts and foundations; corporate partnerships; fundraising events; and appeals for individual donations.

Secondly, supporters carry out fundraising on Temwa UK’s behalf by participating in Temwa organised challenges and events, or by organising events themselves. When supporters participate in fundraising events on behalf of Temwa UK, the charity provides guidance and support to ensure the fundraising activities are appropriate, safe and effective.

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Trustees’ Annual Report and Accounts

Temwa UK does not use professional fundraisers or external fundraising consultants or services. Temwa UK follows the Code of Fundraising Practice provided by the UK Fundraising Regulator. Temwa UK did not receive any complaints about fundraising activities in 2025.

To ensure that vulnerable people are protected from intrusive or persistent approaches and undue pressure, Temwa UK does not make direct, unsolicited approaches to members of the public, whether by email, phone, door to door or in public places. Temwa UK only contacts people directly if they have specifically requested to join the charity’s mailing list, and they may unsubscribe from this list at any time.

The charity manages personal data using a Data Protection Policy that is fully compliant with General Data Protection Regulation.

The charity does not attempt to pressure people into making donations by using shocking or upsetting imagery in its appeals, seeking instead to inform and engage potential donors using positive stories that show the energy and potential of the communities that we work with.

Financial review

Temwa generated total income of £355.3k during the year from a diverse range of sources, including grants, individual donations, corporate partnerships, and other fundraising activities. Total expenditure amounted to £402.2k, reflecting the organisation’s continued investment in delivering its charitable programmes and supporting essential operational functions.

This resulted in a deficit of £46.9k for the year. In line with the charity’s reserves policy, this shortfall was met through the use of unrestricted reserves accumulated in previous periods. The planned use of these reserves has enabled Temwa to maintain the continuity and quality of its programmes while sustaining progress towards its long-term mission.

Income overview

Total income for the year was £355.3K, representing a decrease of £47.2K (13%) compared with £402.6K in 2024. Of this, £167.5K (47%) was unrestricted income and £187.9K (53%) was restricted income.

Corporate donations

Corporate donations increased from £54K in 2024 to £66.9K in 2025, representing a £12.9K (24%) increase. This growth reflects the continued trust and support of our corporate partners and highlights the effectiveness of ongoing relationship-building and partnership development activity.

Grant funding

Grant income decreased from £123.2K in 2024 to £94.4K in 2025, a reduction of £28.8K (approximately 23.4%). This reflects a softer grant performance during the year within a challenging funding environment.

Despite this decline, Temwa maintained strong funder confidence and continued to demonstrate effective financial stewardship. High-quality, well-structured proposals remained well received, supporting the organisation’s ongoing resilience and future fundraising capacity.

24

Trustees’ Annual Report and Accounts

Individual giving/donation

Individual giving donations decreased from £222K in 2024 to £187.5K in 2025, representing a reduction of £34.5K (approximately 16%). Despite this decrease, individual giving remains a significant and reliable source of income for the organisation. The charity continues to prioritise strengthening donor engagement and developing long-term relationships to support sustainable growth in this income stream.

Transfers to Temwa Malawi

Transfers from Temwa UK to Temwa Malawi increased from £203.1K in 2024 to £213K in 2025, an increase of £9.9K (5%). This reflects a planned and strategic adjustment in line with programme delivery requirements across agriculture and forestry, health, and education initiatives in Malawi, ensuring continued support for core charitable activities.

Expenditure

Total expenditure for 2025 stood at £402.2K, compared with £402.4K in 2024, representing a slight decrease of £0.2K (approximately 0.05%). This marginal reduction reflects continued efficient resource management while maintaining delivery of Temwa’s core charitable activities.

Year-end position

The charity recorded a net deficit of £46.8K in 2025, in contrast to a small surplus in 2024. By year-end, Temwa UK held total funds of £105K, comprising £59.8k in restricted funds and £45.2K in unrestricted funds.

Unrestricted reserves remained above the level set by the Reserves Policy (see ‘Reserves Policy’ below). The steady level recorded in restricted funds will enable increased project activity in Malawi during 2026 financial year.

Going concern

The charity ended 2025 financial year in a stable financial position, with unrestricted reserves at a level that provides assurance the Reserves Policy will be maintained throughout 2026. Income management in 2025, coupled with prudent management, has further strengthened the organisation’s financial standing. On this basis, the Trustees are confident in the charity’s continued viability as a going concern, and this report is presented accordingly.

Reserves Policy

Temwa UK operates under a reserves policy set by the Trustees. The policy relates only to unrestricted funds. Restricted funds are held and used according to the individual funding agreement under which they were provided.

Temwa holds funds in reserve for two specific reasons:

  1. As a long-term contingency fund, to allow the charity to uphold its contractual responsibilities if it faces an unexpected event or series of events such that the charity could face closure if effective action is not taken.

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Trustees’ Annual Report and Accounts

  1. As designated funds where a project is planned for a specific point in the future, to reduce financial uncertainty and spread the cost of larger projects.

No designated funds were held in 2025.

Long-term contingency fund

The long-term contingency fund is intended for use in situations where an unexpected event or series of events forces the Trustees to take urgent action to avoid the closure of the charity; or to plan for the closure of the charity so that this takes place in a way that is compliant with the charity’s own constitution and with charity and employment law.

The charity will aim to hold a long-term contingency fund at least equal to two months’ core operating costs for Temwa UK plus two months’ core operating costs for Temwa Malawi funded from unrestricted income. Core operating costs are defined for both charities as:

Reserves held

The Trustees set the target level of reserves required by the policy at £33.2K as of the end of 2025. On 31 December 2025, the charity held £45.2K in unrestricted reserves, which is 36% above the policy target. The Trustees considered it appropriate to maintain this higher level of reserves in view of the continued challenging nature of the fundraising environment. The reserves held at year-end provided the Trustees with confidence that the Reserves Policy will continue to be met throughout 2026.

Governance and management

The charity has complied with the public benefit requirement in accordance with Section 17 of the Charities Act 2011. The Charity Commission in its Public Benefit Guidance requires that key principles be met to show that an organisation's aims are for the public benefit. Firstly, there must be an identifiable benefit, and secondly, the benefit must be to the public or a section of the public. Temwa UK promotes the development of communities in the district of Nkhata Bay North, Malawi. To provide public benefit to these communities, Temwa UK works to protect and preserve health, relieve hardship, and advance public education through delivery of community-led training and education programmes. While Temwa UK works to benefit every member of the communities, projects are specifically aimed at reaching vulnerable families, such as those affected by HIV and AIDS, those impacted directly by the effects of climate change, and those unable to access essential education and health services.

Governance and management

Temwa UK is administered by a Board of Trustees which meets quarterly, or more frequently when circumstances demand. The Trustees have final responsibility and oversight for the charity’s operations. All new Trustees go through a recruitment process and are selected with a view to ensuring that the Board has an appropriate balance of experience relevant to Temwa’s operational

26

Trustees’ Annual Report and Accounts

requirements. All Trustees give their time voluntarily and receive no benefits from the charity.

Temwa UK works in partnership with an independent Malawi-based charity, also called Temwa and referred to hereafter as Temwa Malawi. Temwa Malawi is registered with the Council for Non-Governmental Organisations in Malawi (CONGOMA) and the Malawi NGO Board as an independent NGO, administered by a Board of Trustees, chaired by Jennings Kayira. The Malawi board is made up entirely of Malawi nationals. The UK and Malawi boards work in close partnership, with regular contact between board chairs and other board members to ensure strategic and operational alignment between the two organisations.

Temwa UK’s day to day management is carried out by a staff team led by Jo Hook, the Managing Director. Key operational roles are carried out by a senior management team. Within the Temwa partnership, Temwa UK focuses on fundraising and providing technical support. The salaries and benefits for key management personnel are approved by the Board of Trustees, using comparative figures from the UK charity and international development sectors to ensure that the charity balances value for money against the need to recruit and retain an experienced staff team.

Temwa Malawi’s day to day management is led by the Programme Director, Kondwani Botha, who leads a team of Malawi nationals, many with strong connections to the rural communities of Northern Malawi in which Temwa operates. Within the Temwa partnership, Temwa Malawi focuses on project development, delivery and reporting, including monitoring and evaluation.

Equality and Diversity Policy

Temwa believes that by accessing, recruiting and developing talented staff from the widest possible pool, we can gain insight and understanding as an organisation. For Temwa Malawi, it is important that it provides employment opportunities for capable individuals within the communities we work in. This provides the organisation with a unique cultural and material understanding of the region where we work.

Risk Management

The Trustees have a duty to identify and review the strategic, business and operational risks that the charity is exposed to, and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. To achieve this, Trustees and the senior management team undertake an annual assessment of the risks that the organisation is exposed to.

The Trustees have identified the following as the risks that the charity faces that present the most severe residual threats despite mitigating measures having been taken. Key mitigating measures are described for each risk:

• The risk that actual income does not meet forecasts, forcing a reduction in staffing and / or charitable activities. The finance and fundraising team carry out regular re-forecasting, fundraising pipeline analysis, and fundraising strategy reviews.

• The risk of cash flow issues arising from irregularity of income. The Reserves Policy is being carefully adhered to, and cash flow is subject to close monitoring and forecasting.

• The risk of loss of key staff in the Temwa Malawi team. Salaries have been reviewed and inflationary increases have been granted. Alongside this, support is provided for staff training and development.

27

Trustees’ Annual Report and Accounts

• The risk that uneven and unpredictable income disrupts long-term projects in Malawi. Where necessary, unrestricted funds or short-term restricted funds are used to provide bridge funding, enabling long term projects to continue despite gaps in specific funding.

• The risk that a member of staff, volunteer, trustee, contractor or partner organisation employee commits a safeguarding offence while working with beneficiaries in Malawi. A Safeguarding, Child Protection and Sexual Exploitation Policy is in place, and training is given for all UK and Malawi staff, Trustees and volunteers. Reporting systems are subject to regular review and a due diligence process for potential partner organisations is in use.

• The risk that Temwa UK’s reputation is damaged by incidents of fraud, bribery or corruption within Temwa Malawi. Temwa UK supports Temwa Malawi in carrying out regular policy reviews and internal checks.

• Temwa UK also maintains robust internal oversight, with an active Treasurer providing regular review and scrutiny of financial processes, ensuring strong accountability and mitigating reputational risk within the UK office, reflecting a reciprocal approach to governance.

Financial Management

The Trustees are committed to ensuring robust financial management across the organisation through the following measures:

• Quarterly financial reports are presented to the Board, providing an overview of Temwa’s financial position and forecasts for the following 12 months.

• Additional financial updates are provided to the Board as needed to support informed decision-making.

• Day-to-day financial operations are overseen by an experienced Finance and Systems Manager at Temwa UK.

• Regular reviews and updates are conducted on financial systems, policies, and procedures to ensure they remain effective and fit for purpose.

• On the Temwa Malawi Board, Trustee Kettie Nhlane, who brings strong financial expertise, serves as the designated Finance Lead, with ongoing oversight provided by the Temwa UK office.

• Within the Temwa UK Board, Trustee Steve Marshall, a qualified chartered accountant with extensive senior financial management experience, serves as Finance Lead, providing strategic oversight and guidance.

Reference and administrative details

Temwa UK is registered as a Charitable Incorporated Organisation with the Charity Commission for England and Wales and with Companies House.

Charity registration number 1185889 Company registration number CE019247 The charity’s principal office and registered address is:

27 Orchard Street Bristol BS1 5EH

www.temwa.org / info@temwa.org / 0117 287 2892

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Trustees’ Annual Report and Accounts

Trustees during the year and since the year end

Richard Potter (Chair) Clare Bishop Rob Mamuda Steve Marshall Rich Mahony

Bankers

HSBC 27 Gloucester Road North Filton Bristol, BS7 0SQ

Independent examiner

Michael Strong FCA CTA Saffery LLP St Catherine’s Court Berkeley Place Clifton Bristol, BS8 1BQ

Exemptions from disclosure

The charity has not withheld any information from this report under the exemptions from disclosure permitted by The Charities Statement of Recommended Practice (SORP).

Funds held as custodian trustee on behalf of others.

The charity does not act as a custodian trustee on behalf of any other entity.

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales/Northern Ireland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

29

Trustees’ Annual Report and Accounts

departures disclosed and explained in the financial statements;

• Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

22/07/2026

Approved by the Trustees on ......................................................... and signed on their behalf by

Signed……………………………………….……………………………

Signed……………………………………….……………………………

Date:………………………………………..................................... 22/07/2026

Date……………………………………….…………………….....……… 22/07/2026

Steve Marshall, Treasurer

Richard Potter, Chair

30

Temwa UK Independent examiner’s report to the trustees of Temwa UK (‘the Charity’) For the year ended 31 December 2025

I report to the trustees on my examination of the accounts of Temwa UK (the Charity) for the year ended 31 December 2025.

Respective responsibilities of trustees and examiner

As the trustees of the Charity 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 section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 you as 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

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act;

or

  1. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

Signed:

29 July 2026

Name: Michael Strong FCA CTA

Member of the Institute of Chartered Accountants in England and Wales Address: Saffery LLP, St Catherines Court, Berkeley Place, Bristol, BS8 1BQ Date: Statement of Financial Activities

31

Statement of Financial Activities

Statement of Financial Activities
For the year ended 31 December 2025
Notes
Income from:
Donations and legacies
Other income
Total income
1
Expenditure on:
Raising funds
2
Charitable activities
3
Total expenditure
Net income /expenditure
Net movement in funds
4
Transfers between funds
4
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
2025
£
160,826
6,642
167,468
93,525
69,476
163,001
4,467
4,467
-
40,762
45,229		 Restricted
Funds
2025
£
187,862
-
187,862
-
239,159
239,159
(51,297)
(51,297)
-
111,118
59,821		 Total
2025
£
348,688
6,642
355,330
93,525
308,635
402,160
(46,830)
(46,830)
-
151,880
105,050		 Total
2024
£
399,330
3,235
402,565
94,837
307,573
402,410
155
155
-
151,725
151,880

There are no recognised gains or losses other than those reported on the Statement of Financial Activities. All activities are classed as continuing.The notes on pages 34 – 41 form part of these financial statements.

32

Balance Sheet

Balance sheet as at 31 December 2025

Unrestricted
2025
Notes
£
Current Assets
Debtors
6
7,310
Cash at bank and in hand
45,325
Current Liabilities
Creditors: amounts falling
due within 12 Months
6
7,406
Net Current Assets
45,229
Net Assets
45,229
Funds
Unrestricted funds
Restricted funds
Total funds		 Restricted
2025
£
10,518
49,303
-
59,821
59,821		 Total
2025
£
17,828
94,628
7,406
105,050
105,050
45,229
59,821
105,050		 Total
2024
£
19,204
147,241
14,565
151,880
151,880
40,762
111,118
151,880

The notes form part of these financial statements.

The financial statements were approved by the Board of Trustees on 22/07/26 and were signed on its behalf by:

…………………………………….…………… Richard Potter …………………………………….…………… Steve Marshall

The notes on pages 34 – 41 form part of these financial statements.

33

Notes to the financial statements

For the year ending 31 December 2025

Accounting policies

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom Accounting Standards, the Charities Act 2011, FRS 102 and the Charities Statement of Recommended Practice (FRS 102, 2019).

The charity is a public benefit entity as defined under FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles and equipment 25% straight line

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Estimates and judgements

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

34

Notes to the financial statements

Note 1: Income analysis
Donations and legacies
Corporate donations
Individual donations
Grants
Total donations and legacies
Other income
Sundry income
Total other income
Total income
Donations and legacies
Corporate donations
Individual donations
Grants
Total donations and legacies
Other income
Sundry income
Total other income
Total income		 Unrestricted
Funds
2025
£
19,568
135,808
5,450
160,826
6,642
6,642
167,468
Unrestricted
Funds
2024
£
11,542
154,553
12,200
178,295
3,235
3,235
181,530		 Restricted
Funds
2025
£
47,289
51,705
88,868
187,862
-
-
187,862
Restricted
Funds
2024
£
42,510
67,520
111,005
221,035
-
-
221,035		 Total
2025
£
66,857
187,513
94,318
348,688
6,642
6,642
355,330
Total
2024
£
54,052
222,073
123,205
399,330
3,235
3,235
402,565

35

Notes to the financial statements

Note 2: Cost of raising funds
Fundraising events
Offce costs
Staff costs
Overheads
(offce and premises,
professional fees)
Total expenditure
Fundraising events
Offce costs
Staff costs
Overheads
(offce and premises,
professional fees)
Total expenditure		 Unrestricted
Funds
2025
£
15,754
2,140
74,175
1,456
93,525
Unrestricted
Funds
2024
£
15,173
1,650
74,153
3‚862
94,838		 Restricted
Funds
2025
£
-
-
-
-
-
Restricted
Funds
2024
£
-
-
-
-
-		 Total
2025
£
15,754
2,140
74,175
1,456
93,525
Total
2024
£
15,173
1,650
74,153
3‚862
94,838

36

Notes to the financial statements

Note 3: Charitable activities
Funding provided for Temwa Malawi
Charitable activities in the UK:
Management and administration
Technical support
Total expenditure
Funding provided for Temwa Malawi
Charitable activities in the UK:
Management and administration
Technical support
Total expenditure		 Unrestricted
Funds
2025
£
18,441
51,035
-
69,476
Unrestricted
Funds
2024
£
13,931
59,852
-
73,783		 Restricted
Funds
2025
£
194,601
3,566
40,992
239,159
Restricted
Funds
2024
£
189,203
3,783
40,804
233,790		 Total
2025
£
213,042
54,601
40,992
308,635
Total
2024
£
203,134
63,635
40,804
307,573

37

Notes to the financial statements

Note 4: Movement in funds

Fund
Totals
Agriculture,
forestry, food
Total
restricted
funds
Total
unrestricted
funds
Carbon
balance
Education
Health
Vehicle
Other		 Balance
brought
forward
2025
£
40,466
10,654
23,199
29,090
651
7,058
111,118
40,762
151,880		 Income
2025
£
50,198
61,730
19,908
46,026
10,000
-
187,862
167,468
355,330		 Expenditure
2025
£
67,712
60,074
37,644
70,070
-
3,659
239,159
163,001
402,160		 Transfers
2025
£
-
-
-
-
-
-
-
-
-		 Closing balance
2025
£
22,952
12,310
5,463
5,046
10,651
3,399
59,821
45,229
105,050

38

Notes to the financial statements

Note 4: Movement in funds

Fund
Totals
Total
restricted
funds
Total
unrestricted
funds
Agriculture,
forestry, food
Carbon
balance
Education
Health
Vehicle
Other
Community
centre
Irrigation
pumps
Other		 Balance
brought
forward
2024
£
44,767
10,848
4,829
42,849
651
-
-
396
104,340
47,385
151,725		 Income
2024
£
64,462
44,372
46,721
61,480
-
-
4,000
-
221,035
181,530
402,565		 Expenditure
2024
£
71,763
44,566
28,351
75,239
-
3,900
7,000
2,971
233,790
168,620
402,410		 Transfers
2024
£
3,000
-
-
-
-
3,900
3,000
9,633
19,533
(19,533)
-		 Closing balance
2024
£
40,466
10,654
23,199
29,090
651
-
-
7,058
111,118
40,762
151,880

During the year, £19,533 was transferred from unrestricted funds to restricted funds, in order to prevent a deficit in some individual funds.

39

Notes to the financial statements

Salaries
Social security costs
Pension contributions
Total staff costs
Number of full time staff employed
Number of part time staff employed		 2025
£
145,169
4,258
4,345
153,772
2
6		 2024
£
135,871
5,157
4,054
145,082
2
5

The Trustees delegate day to day management of charity operations to the Managing Director.

The Managing Director was paid a total salary of £30,450 in 2025 (2024: £30,206).

No Trustees remuneration or other benefits were paid, and no expenses were reimbursed to Trustees, in the years ended 31 December 2025 or 2024.

Note 6: Analysis of debtors and creditors

Debtors

Debtors: amounts
falling due within one year
Trade debtors
Other debtors
Total
Creditors
Creditors: amounts
falling due within one year
Taxation and social security
Other creditors
Total		 2025
£
13,118
4,710
17,828
2025
£
3,526
3,880
7,406		 2024
£
12,116
7,088
19,204
2024
£
3,253
11,312
14,565

40

Notes to the financial statements

Note 7: Related party transactions

In the year ended 31 December 2025, there were related party transactions totalling £202,353 (2024: £157,548) of funding provided to Temwa Malawi.

Note 8: Statement of Financial Activities prior year

Income from:
Donations and legacies
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income /expenditure
Net movement in funds
Transfers between funds
Total funds brought forward
Total funds carried forwards		 Unrestricted
Funds
2024
£
178,295
3,235
181,530
94,837
73,783
168,620
12,910
12,910
(19,533)
47,385
40,762		 Restricted
Funds
2024
£
221,035
-
221,035
-
233,790
233,790
(12,755)
(12,755)
19,533
104,340
111,118		 Total
2024
£
399,330
3,235
402,565
94,837
307,573
402,410
155
155
-
151,725
151,880

41

Notes to the financial statements

Note 9: Balance sheet prior year
Current Assets
Debtors
Cash at bank and in hand
Current Liabilities
Creditors
amounts falling due
within 12 months
Net Current Assets
Net Assets
Funds
Unrestricted funds
Restricted funds
Total funds		 Unrestricted
2024
£
8,260
47,067
14,565
40,762
40,762		 Restricted
2024
£
10,944
100,174
-
111,118
111,118		 Total
2024
£
19,204
147,241
14,565
151,880
151,880
40,762
111,118
151,880

42