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2025-12-31-accounts

Company registration number 5750186 (England and Wales) Charity registration number 1115741 (England and Wales)

DAI UK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

DAI UK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr I M Derbyshire
Mr J S Rogers
Ms F Stevenson
Pastor S Shrestha
Ms L Nicholls
Charity number 1115741
Company number 5750186
Registered office and 25 Gordon Road
Principal office Windsor
Berkshire
SL4 3RG
Independent examiner Linda Dunford FCCA CTA
Warner Wilde Limited
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF
Bankers Barclays Bank PLC
21-25 Commercial Way
Woking
Surrey
GU21 6XR
Solicitors Lawson Lewis Blakers
11-12 Hyde Gardens
Eastbourne
East Sussex
BN21 4PP
Accountants Elizabeth Sanders Limited
25 Gordon Road
Windsor
Berkshire
SL4 3RG

DAI UK

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 20

DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025

The Trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the company for the year ended 31 December 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 TRUSTEES

The Trustees who served the company during the period were as follows:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

DAI UK is a charitable Company Limited by Guarantee. The company was established in 2006 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10. DAI UK is part of the worldwide ministry of Development Associates International whose Head Office is in Colorado Springs USA.

Recruitment and Appointment of the Board of Directors (Trustees)

The Directors of the company are also Charity Trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Directors. The Memorandum and Articles of Association require that at each annual general meeting, one third of the Trustees retire by rotation and may, if eligible, offer themselves for re-election.

Trustees bring a variety of skills to the Board including, business, mission, financial and HR management, plus charity law experience. The Board keeps its work and composition under review and ensures that the composition of the Board remains adequate to ensure the strategic development of the company's work and proper oversight of its operations. Using its “Board Diversity, Experience and Skills inventory” it identifies strategic gaps in its composition and takes steps to fill them.

Any new Directors (Trustees) who may be recruited are likely to be sought from people known to the Board, senior staff or those closely associated with the charity, and who can provide the necessary specialist skills and experience to ensure the effective working of the Board and the development of DAI UK's ministry.

Trustee Induction and Training

New Trustees are provided with a copy of the Memorandum and Articles of Association of the company and digital access to the Charity Commission's guidance, "The Role and Responsibility of Charity Trustees". New Trustees are encouraged to spend some time with senior staff to gain understanding of DAI's work. The need for Trustee training is kept under review and appropriate training will be undertaken if the need is identified.

The Board has approved a policy which encourages Board members to accompany senior staff of the charity on specific training sessions particularly in the UK, in order to deepen their 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

understanding of DAI's work and/ or to take part in teaching in DAI courses. The National Director keeps the Board well informed on a whole range of matters concerning the development of DAI UK’s ministry and future plans for growth.

Risk Management

The Trustees have considered the major risks facing the charity and the steps already in place to mitigate those risks. The review carried out each year records the risks identified, the steps in place to mitigate those risks and any actions required to further improve risk management.

Procedures are in place to safeguard the health and safety of staff, especially when working from home, with special attention given to the assessment of the risks both staff and volunteers face when travelling to areas of the world with known higher risks. DAI's Risk Policy document sets out the Board's attitude to risk, the organisation and responsibility for managing health and safety matters as well as the specific arrangements for dealing with problems should they arise. Internal control risks are minimised by the implementation of appropriate systems and procedures including the segregation of authorisation of expenditure and payments.

DAI UK remains dependent on Development Associates International for a significant part of its funding. As DAI UK is now establishing itself as primarily a ministry to the UK, Development Associates International will seek to continue their support while DAI UK works towards becoming largely self-sufficient over the next few years.

The Company's Reserves Policy has been formulated so that monies held in reserve are generated from UK giving.

Organisational Structure

The work in the UK is led by the National Director, assisted by the Regional Lead for the Midlands who has also taken responsibility for training evaluation and standards. Support is offered by the Training Administrator who is also responsible for newsletters and submitting funding applications. In addition, a new staff member was appointed in October 2025 on a parttime fixed-term contract to support various operational functions including marketing and facilitation of courses. The role of bookkeeper, accountant and Company Secretary is outsourced under contract.

This small staff team who are all part-time, work closely with a range of trained volunteers. In total 12 people have volunteered during the year.

OBJECTIVES AND ACTIVITIES

The company's objects and principal activities are to use all the resources at its disposal for religious, educational and charitable purposes and, specifically, with a focus on enhancing the effectiveness and integrity of Christian leaders by providing leadership development training courses, management consultancy and mentoring.

It has been agreed with Development Associates International that, in meeting these objectives, DAI UK should focus mainly, but not exclusively, on serving the needs of the diaspora churches and international student communities in the UK and those who have least access to leadership training opportunities. DAI UK also seeks to provide facilitators and support for DAI’s courses around the world and consultancy support to other members of the DAI internal family when requested. 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE: DAI UK OVERVIEW

DAI UK has had a successful year in continuing and expanding the range of training and support offered. This has included:

1. Training and Events

2. Coaching and Mentoring

Details of these activities are explained below.

Leadership Training - Certificate in Organizational Leadership.

The main focus for DAI UK’s training programme in 2025 was delivering the Certificate in Organizational Leadership in partnership with Ambrose University in Canada. Each course included the facilitation of four modules, based on materials used globally, but adapted for the local situation, on the following topics:

----- Start of picture text -----
Graduation of one cohort of the certificate course in
Organizational Leadership
----- End of picture text -----

Each of the modules offered at least 20 hours of interactive learning delivered through a mix of on-line and in person workshops. These were backed up by individual and small group tutorials usually led by trained volunteers. The focus of recruitment has been those with least access to leadership training especially those from diaspora and international student backgrounds

In 2025, 29 UK resident students enrolled on the Organizational Leadership course and included representation from 8 different

ethnic backgrounds: Nepali, Afro Caribbean, Tanzanian, Kenyan, South Korean, New Zealand, Danish and White British.

Of the 29 who enrolled, 4 were unable to complete because of a change in their life circumstances and of the 25 who did attend all modules, 19 submitted the required 8 assignments and received the university endorsed certificate, 3 with distinction. 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

Examples of feedback from the modules delivered

“The course has strengthened our senior leadership team by helping us align more deeply with our values — leading with humility, empathy and a focus on serving others… The support and encouragement we’ve received have given us both the confidence and practical tools to grow as leaders while remaining true to who we are. This has enabled us to better equip our teams and increase our impact in bringing hope to young lives and the families we walk alongside.”

(Acting CEO of East2West)

“I’ve just started a leadership role in my church. Since doing the course I’ve been more patient and my communication has improved. I’ve seen the change in myself and my husband and sister have noticed it too. I’m more mature in Jesus.”

( Nepali Student)

“…This module has reshaped my understanding of leadership. I now see leadership not as a pursuit of status or authority but as a calling to humility, service and empowerment… as I continue this journey, my prayer is that the holy spirit grooms me into a leader who embodies integrity, accountability and a Christ-like heart.”

(Post Graduate student from Uganda living in Leeds)

“Lots of things for me have changed because of the course, but the biggest challenge came from Conflict Management and Transformation module – it was life changing!... I realised that listening and trying to understand others is so important. What I learned .. was not just a lesson to learn and forget, but it has been the voice of God to me. I have a better understanding of people, their personality and conflicting styles. This has helped me to deal with difficult situations in relationships. I am more confident during a conflict now because I have got the tools to de-escalate it and grow stronger in relationship."

(Nepali Student)

“Strategic Thinking has helped me a lot because I wanted to reach out to the community in our church and did not know how it was going to be done. I didn’t think that I was capable of doing it because of my age. I realised that God has given me, given us, authority so that we can do something. My thought pattern changed and now I’m able to organise. I’m using the plans in the [DAI UK workbook] book.”

(Afro Caribbean Student)

“ This course has helped me a lot in my spiritual upbringing I was upset, jobless and overwhelmed with paperwork at home – everything was very stressful at the time of starting. The first module, Servant Leadership, helped me realise how a servant should be and how you can use these qualities in leadership.”

(Student) 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

This fruitful partnership with Ambrose University has now come to an end due to the retirement of key personnel. This has allowed for a new relationship to be forged with Fuller University in California USA and plans have been developed to commence a course in Redemptive Leadership in 2026 which will lead to an Equip certificate from Fuller and possible credits in one of their Masters programmes.

As this was the final year for the delivery of the course in partnership with Ambrose University an evaluation of the course was carried out. This showed:

The full evaluation including feedback from students is shown as Appendix A.

Leadership Training – Coaching

This has been led by our Regional Lead for the Midlands, Ms Jacqueline Miller, and is accredited through the International Coaching Federation. This was a new programme for DAI UK and 8 students participated with the on-line programme delivered from the UK and Jacqui also co-facilitated an on-line course for students resident in Asia.

Leadership Training – Healing the Wounds of the Heart

----- Start of picture text -----
Jacqui Miller –
Regional Lead
----- End of picture text -----

This has been developed by DAI partners in USA and used globally for about 20 years in countries experiencing significant turmoil including wars, uprisings and natural disasters. Our trainer, Dr Cindy Perry, travelled from Asia to support the course. 16 participants from a number of different ethnic backgrounds

completed all the modules and follow up shows that many are using the lessons learnt in their

pastoral ministry in churches and charities and some have gone on to facilitate the course in their own communities. It was incredibly moving to Dr. Cindy Perry bottom left hear participants share with some students their life stories and support one another

as they learnt about suffering, grief, healing and forgiveness in a safe environment. One of the highlights was sharing poetry and art work to express thoughts and feelings. 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

Leadership Training - One off workshops and modules

Summary of Training and Support Activities in UK 2025

Workshops & Courses Individual Coaching & Conference, Workshops &
over 260 people across 15 Mentoring Church Events
different cultures 12 people across 3 different over 1,000 people
cultures

2 Governance

The DAI UK Board has remained consistently engaged throughout the year, has undertaken reviews of all major policies and is continuing the process of seeking diversity in its membership in terms of age and ethnicity. This has been led by our Co-Chairs, Fiona Stevenson and Ian Derbyshire.

3 UK Fundraising

Fundraising has continued to be challenging, as has been the case with many charities given the rising cost of living. But we were delighted to raise £2,000 through the generosity of one Trust Fund and also had a successful campaign partnering with the Big Give that raised just over £4,000. We continue to value the regular and one-off support from individuals.

4 International Ministry

A number of relationships were maintained through on-line opportunities and the DAI UK Director was able to facilitate on-line the Strategic Thinking and Planning module of the certificate course in Organisational Leadership for 12 students in Bangladesh. 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

DAI UK was also able to raise £10,149 for international projects and emergency relief delivered by DAI Global partners as well as on-going support for international ministries including Dr Cindy Perry, one of DAI’s Senior Consultants.

5 FINANCIAL REVIEW

Income from UK sources for 2025 was £26,830 (£29,201 in 2024). Of this £10,149 (£10,507 in 2024) was restricted income for specific international projects which DAI UK is supporting. DAI US continues to provide a significant part of the operational funding required by DAI UK. In 2025, DAI US underwrote £37,579 of the operating costs of DAI UK (£31,318 in 2024). In terms of regular donor support, total income from individual donors decreased to £13,974 (£19,523 in 2024).

Expenditure for 2025 was £70,898 (£60,538 in 2024). Of this £10,149 (£10,507 in 2024) was restricted income for specific international projects which DAI UK is supporting.

Investment Policy

There are no restrictions on the charity's power to invest. Given the small sums of money currently involved and the limited objectives of such investment, the investment strategy is determined solely by the Trustees. The overall investment policy is to protect the value of the capital and preserve, as far as is possible, the real value of the capital by seeking returns to mitigate the impact of inflation. It is considered that this policy is best implemented, at this time, by investing cash in an interest savings account without exceeding the maximum sum covered for the chosen deposit-taking institution of the Deposit Protection Scheme administered by the FSCS.

Reserves Policy

DAI UK remains significantly dependent on income from Development Associates International (DAI) to fulfil its objects. However, as part of its Risk Management process, Trustees concluded that, should funds from DAI US cease to be available, the current main liability would be meeting the employment costs of staff for three months and have established a reserve fund which at the year-end amounted to £15,200.

6 DAI - INTERNATIONAL OBJECTIVES AND ACTIVITIES

DAI UK is a member of the DAI International family which seeks to enhance the effectiveness and integrity of Christian leaders worldwide by providing leadership development training courses, management consultancy and mentoring, and is active in 75 countries through 45 ministry centres.

7 ACHIEVEMENTS AND PERFORMANCE: INTERNATIONAL OVERVIEW

At least 209,013 Leaders were Served by DAI internationally in 2025.

8 PLANS FOR FUTURE PERIODS

In line with the 5-year Strategic Plan our plans have been set against three strategic goals under which detailed operational plans have been agreed and will be closely monitored. 

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DAI UK COMPANY LIMITED BY GUARANTEE

TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2025

Strategic Goal 1

Strategic Goal 2

Strategic Goal 3

INDEPENDENT EXAMINER

Warner Wilde Limited has been appointed as Independent Examiner for the ensuing year.

Registered Office: 25 Gordon Road Windsor Berks SL4 3RG

Signed on behalf of the Trustees Ian M Derb shire y signed on 10/08/2026, 12:04:24 BST Mr Ian Derbyshire Fiona J Stevenson Ms Fiona Stevenson ~~signed on 10/08/2026, 12:34:22 BST~~ 

- 8 -

DAI UK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DAI UK

I report to the trustees on my examination of the financial statements of DAI UK (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

signed on 10/08/2026, 15:34:17 BST

Linda Dunford FCCA CTA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF 10/08/2026 Date: ............................

DAI UK

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
44,723
19,882
Charitable activities
4
3,167
-
Investments
5
319
-
Total income
48,209
19,882
Expenditure on:
Raising funds
6
-
-
Charitable activities
7
56,697
14,201
Total expenditure
56,697
14,201
Net income/(expenditure) and
movement in funds
(8,488)
5,681
Reconciliation of funds:
Fund balances at 1 January
2025
19,733
4,588
Fund balances at 31
December 2025
11,245
10,269		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
64,605
39,392
19,854
3,167
5,647
-
319
291
-
68,091
45,330
19,854
-
304
-
70,898
40,701
19,533
70,898
41,005
19,533
(2,807)
4,325
321
24,321
15,408
4,267
21,514
19,733
4,588		 Total
2024
£
59,246
5,647
291
65,184
304
60,234
60,538
4,646
19,675
24,321

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DAI UK

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2025
£
640
27,247
27,887
(6,373)		 £
21,514
10,269
11,245
21,514		 2024
£
4,129
21,764
25,893
(1,572)		 £
24,321
4,588
19,733
24,321

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

10/08/2026

The financial statements were approved by the trustees on .........................

Ian M Derbyshire FionaJ Stevenson
..............................
signed on 10/08/2026, 12:04:24 BST		 ..............................
signed on 10/08/2026, 12:34:22 BST
Mr I M Derbyshire Ms F Stevenson
Trustee Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

DAI UK

1 Accounting policies

Charity information

DAI UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 25 Gordon Road, Windsor, Berkshire, SL4 3RG.

1.1 Basis of preparation

The financial statements have been prepared in accordance 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 is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

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.

1.3 Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The value of any volunteer help is not included in the accounts, with the exception of the provision of professional services which would be valued and included as a gift in kind in voluntary income and a corresponding cost in the relevant category.

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

1.6 Cash and cash equivalents

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.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

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 receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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 at transaction price.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

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.

1.9 Retirement benefits

The charity operates a defined contribution pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.10 Foreign exchange

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

1.11 Debtors

Prepayments are valued at the amount prepaid after taking account of any discounts due.

1.12 Creditors

Creditors are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due can be measured or estimated reliably.

2 Critical accounting estimates and judgements

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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
6,994
16,350
Grants
37,729
3,532
44,723
19,882
Donations and gifts
Donations from
individuals
5,205
6,490
Gift Aid Tax recovered
1,019
1,260
Donations from Churches
200
2,600
Donations from Trusts
and Foundations
-
3,000
Donations from other
organisations
570
3,000
6,994
16,350		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
23,344
7,024
16,238
41,261
32,368
3,616
64,605
39,392
19,854
11,695
5,434
9,610
2,279
1,070
3,128
2,800
-
-
3,000
-
-
3,570
520
3,500
23,344
7,024
16,238		 Total
2024
£
23,262
35,984
59,246
15,044
4,198
-
-
4,020
23,262

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

3 Income from donations and legacies

(Continued)

Grants from DAI US are made up as follows:

2025 2024
Operating costs £37,579 £31,318
Matching grants £3,682 £4,666
TOTAL £41,261 £35,984

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Workshop fees and sales 3,167 5,647
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 319 291
6 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs - 304

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 49,969 34,282
Education and training 10,146 10,507
Other costs 60 5,113
Workshop costs 402 316
Travel and accommodation costs 2,031 1,647
62,608 51,865
Share of support and governance costs (see note 8)
Support 6,334 6,545
Governance 1,956 1,824
70,898 60,234
Analysis by fund
Unrestricted funds 56,697 40,701
Restricted funds 14,201 19,533
70,898 60,234
8 Support costs allocated to activities
2025 2024
£ £
Office, finance and subsistence 2,566 3,037
Accountancy 3,768 3,508
Governance costs 1,956 1,824
8,290 8,369
Analysed between:
Charitable activities 8,290 8,369
2025 2024
Governance costs comprise: £ £
Independent examiner 1,278 1,250
Board expenses 267 144
Insurance 411 430
1,956 1,824

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,278 1,250

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and no-one was reimbursed for expenses.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
3 2
Employment costs 2025 2024
£ £
Wages and salaries 47,761 32,959
Other pension costs 2,208 1,323
49,969 34,282

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 640 4,129

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

14 Creditors: amounts falling due within one year

14
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
23
4,919
1,431
6,373
2025
£
2,208		 2024
£
-
322
1,250
1,572
2024
£
1,323

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.

16 Restricted funds

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.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
Himalayan Region "Beloved" sponsorship - 395 (395) -
Himalayan Region - CP support - 4,181 (4,181) -
Himalayan Region - D Tamang - 880 (880) -
Himalayan Region - Myanmar Orphanage (CP
project) - 450 (450) -
Himalayan Region - God's Dream House,
Pastor Cross - 300 (300) -
Workshops - admin & equipment 983 1,000 (1,983) -
Compassion fund - Myanmar - 3,943 (3,943) -
Certificate Courses - 4,500 - 4,500
Other Workshops 3,605 4,233 (2,069) 5,769
4,588 19,882 (14,201) 10,269

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Restricted funds (Continued)
Previous year: At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
Himalayan Region "Beloved" sponsorship - 395 (395) -
Himalayan Region - CP support - 1,775 (1,775) -
Himalayan Region - D Tamang - 880 (880) -
Himalayan Region - Myanmar Orphanage (CP
project) - 450 (450) -
MA Student Support - 50 (50) -
Dehradun India - 578 (578) -
Himalayan Region - God's Dream House,
Pastor Cross - 4,679 (4,679) -
DAI US/CP Support - 1,150 (1,150) -
Workshops - admin & equipment 4,267 3,187 (6,471) 983
Certificate Courses - 2,500 (2,500) -
Nepal Flood - 550 (550) -
Other Workshops - 3,660 (55) 3,605
4,267 19,854 (19,533) 4,588

The restricted funds support project work in specific geographical areas.

17 Unrestricted funds

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 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
General funds 19,733 48,209 (56,697) 11,245
Previous year: At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
General funds 15,408 45,330 (41,005) 19,733

DAI UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 December 2025:
Current assets/(liabilities)
11,245
10,269
11,245
10,269
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Current assets/(liabilities)
19,733
4,588
19,733
4,588		 Total
2025
£
21,514
21,514
Total
2024
£
24,321
24,321

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none). 

Signatures' technical details

Signatures

ian.derbyshire1@outlook.comFingerprint
10/08/2026, 12:04:24 BST411fe9b38eb96a4b9434e38521767080a5168e7a

fjs@fionastevenson.net

Fingerprint

10/08/2026, 12:34:22 BST1cd8c70f5002fc3bf30887ea0f1931ffebb33853
linda@warnerwilde.co.ukFingerprint
10/08/2026, 15:34:17 BST998d86ebeedef4adbd76f089b9ed96feea4d6ea5

Event log

Event log
10.50.10.198 07/08/2026, 17:45:05 BST
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Notification sent to fjs@fionastevenson.net.
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Notification sent to linda@warnerwilde.co.uk.
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Signing page opened by signee linda@warnerwilde.co.uk.
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System 10/08/2026, 15:34:18 BST
Signing process completed.
Summary
Envelope's ID: 2h9jc0jn
Document's hash: 42178395b9e01ade4c360edfab9314aa58331870a664d1a1e93aa4d38b2c0c9b
Final stamp: 10/08/2026, 15:34:19 BST

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