The Trustees present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The charity's aims are to advance the Christian faith in the United Kingdom and in other parts of the world as may be appropriate. Newday Generation (“Newday”) exists to support Churches and other organisations in discipling the next generation. We do so by training and equipping those who work with young people including those that work for other charitable organisations and by putting on events for young people to attend which provide education based on the Christian faith and recreation.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Newday Festival
The largest and best known activity of the charity is putting on the annual Newday festival which is held at Norfolk Showground each year. The event takes place during July and August and lasts five days. The event is attended by 10,780 people, including over 1,050 volunteers. The event has grown by 16.7% since 2024, most of this growth is coming from Churches bringing more delegates, though we did see 21 new Churches attending in 2025.
Training and Equipping Youth Workers
One of the ways in which Newday aims to carry out its aims and objectives is to support and train those who work with Young People. In February 2025 we ran Yth Cltr this event was attended by 367 adults who work with Young People. We will be running this event in 2026. We also ran our Youth Workers retreat in November 2024, this was attended by 77 Youth Leaders from the Churches which attend Newday.
Grants and Giving to Others
Each year at Newday an offering is taken to support the ongoing work of Newday and to support the advance of the Christian faith in contexts outside of the Newday event. The beneficiaries of this are decided by the Trustees each year. During the 2025 event an offering of £183,108 was received. Of the amount received from the 2025 offering, £91,554 has been retained by Newday to fund free spaces at the 2026 event, partially fund the Youth Workers Retreat and Yth Cltr and to support the additional resources we want to create in the year, and £91,554 has been committed to 3 organisations; two of which are based in the Ukraine. £60,000 has been committed to the apostolic work of Andrey Bondarenko, planting churches in Ukraine and around the world . £20,000 has been committed to another ministry in Ukraine. £11,554 was donated to City Hope Church to support specific projects amongst unreached people groups, specially building a sports facility in Turkey. These amounts were paid to these organisations in the year ended 31 August 2026.
During 2025 the following grants were made DNA (£70,000) to support their work in building churches and advancing the gospel, this was paid to Newfrontiers to make the payment to DNA; Noor (£10,000) who support, train and mentor Churches and NGOs in the Middle East, North Africa and Central Asia; Newfrontiers (£5,000) to support the work of Edward and Frida Buria in Kenya. This was paid out of the funds raised offering taken at the 2023 event. In addition to these funded from the offering £20,000 was paid to Newfrontiers as a contribution to their ongoing costs.
The Charity had income of £1.586m in the year ended 31 August 2025. This was from 3 main income streams; income generated from café (£122k) and (£228k) of donations and offerings (£1.1m) both at the festival and throughout the year.
We generated a surplus in the year of £142k of which £126k was in restricted income from the 2025 offering. Details about how this is to be used are included in the Grants section above.
Costs incurred in the year included Staffing costs of £95k; Youth culture and worker costs £45k; Other Overheads of £253k; Grants of £105k and costs of running the festival £990k.
The Directors' aim is to maintain a reserve equivalent to 3 months of salary costs, plus an additional £25,000. The charity has 4 employees all of whom are part time . The required cash reserves are £49,000.
The actual cash reserves at the year end were £539,955.
The Newday festival continues to grow and this year we really felt the pressure on the current infrastructure at the Norfolk Showground. We are reviewing how much more we can grow while holding one week at this location. We have a number of options open to us and the Trustees are reviewing this alongside the Newfrontiers UK team.
We will continue to run Yth Cltr and the Youth Worker retreat.
The Charity is a company limited by guarantee.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Governance
The policy and operating decisions of the charity rest with the Directors who meet regularly to monitor the activities of the Company. The day-to-day operations of the charity are delegated to the Newday staff team and the leadership teams with which they work. New trustees are agreed with the Newday Members.
During the year the Hannah Schofield was appointed as Chair of Trustees replacing Richard Wightman.
Safeguarding
Safeguarding of Young People is a high priority for Newday and is one of our greatest risks. Most of this risk is linked to the festival. We have managed this risk in a number of ways;
1. We have a volunteer safeguarding team on site who are made up qualified individuals who have safeguarding responsibility in their day-to-day jobs.
2. We have a safer recruitment policy in place which requires all of our volunteers to have DBS check completed and obtain a leaders reference from a Local Church leader. There is an enhanced referencing process for employees and those in leadership roles within the event.
3. We have created a Safeguarding sub committee to review our policies and any cases which arise. This Committee reports into the Board who retain ultimate responsibility for safeguarding at newday. This committee is made up of the safeguarding lead from the festival and two Trustees one of whom is independent of the running of the charity and festival.
In accordance with the company's articles, a resolution proposing that Perrys Audit Limited be reappointed as auditor of the company will be put at a General Meeting.
The Trustees report was approved by the Board of Trustees.
The Trustees, who are also the directors of NewDay Generation UK for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping adequate 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 Companies Act 2006. 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.
Opinion
We have audited the financial statements of NewDay Generation UK (the ‘Charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustees report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the Trustees report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees report and from the requirement to prepare a strategic report.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the charitable company, and considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud.
We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, Charities act 2011 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and reviewing board minutes.
We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
NewDay Generation UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 21 Meadowcourt Road, London, SE3 9DU.
The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £1.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Other charitable expenditure above relates to youth workers and youth culture expenses.
Trustees' remuneration for the year ended 31 August 2025 totalled £60,760 (2024: £32,400).
The charity paid remuneration amounting to £22,733 to Stuart Gibbs and £38,026 to Gareth Sims for their services to the Charity.
Trustees remuneration has been paid in accordance with the Charity's governing document.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Restricted funds relate to funds generated from and for the purposes specified at the annual offering.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The operating lease covers the period up to the break clause as noted in the lease agreement.
During the year, £105,000 (2024: £35,000) was paid to Catalyst Network of Churches, a charity which has common trustees.
The Charity had no material debt during the year.