## **DEVELOPMENT IN LITERACY UK (UK)** 

(A Charitable Incorporated Organisation - CIO) 

**TRUSTEES REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2020** 

**Charity Registration No: 1155825** 

Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **TRUSTEES REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

|**Contents**||
|---|---|
|Legal and administrative information|2|
|Report of the trustees|3|
|Independent examiner’s report|10|
|Statement of financial activities|11|
|Balance sheet|12|
|Notes to the financial statements|13|



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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

_____________________________________________________________________________________________ 

**Charity name** : Development in Literacy UK (UK), working name is DIL TRUST UK 

## **Charity number** : 1155825 

**Charity office** : Regus House, Highbridge Estate, Oxford Road, Uxbridge, UB8 1HR 

## **Trustees** 

S Anzur (Chairperson) T Ghiawadwala (Vice-Chairperson) E Mirza (Treasurer) A Reza R Ahmed R Riaz P Smith A Mateen T Wahid N Sarwar 

## **Our Patrons:** 

Princess Sarvath El Hassan of Jordan HRH Princess Bidya bint El Hassan of Jordan Rt. Hon. Baroness Greenfield of Moor - Prof. of Pharmacology Dr Nafis Sadik - Special Advisor to the UN Secretary-General Rt. Honourable Baroness Verma of Leicester Pinky Lilani OBE - Founder of Asian Women's Awards 

**Benefit Committee Members: Youth DIL UK - Youth Arm of DIL UK:** F Alvi S Hasan F Habib A Manji F Manji A Hussain N Manji A Adil R Ahmed Z Butt 

## **Independent examiner** 

Michael Kyriakides Chartered Accountant 7 Forest Road Sutton, Surrey SM3 9NT 

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## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **TRUSTEES REPORT** 

## **for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

The trustees present their report together with the financial statements for the year ended 31 December 2020. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## _**Governing document**_ 

Developments in Literacy UK (UK) ("DIL UK (UK)") is a Charitable Incorporated Organisation, adopting the model governing document as per Charity Commission GD2 (Charities Act 2011), as submitted to the Charity Commission. The members of the charity are the trustees named on page 2. 

## _**Appointment of trustees**_ 

Selection and appointment of new trustees are undertaken by the current members of the Board of Trustees in line with the procedures stipulated by the Charities Commission. The trustees ascertain any gaps in skills required in improving the organisations capacity and capabilities. New trustees are nominated by an existing trustee, where they share background information regarding the nominee and the skills they would bring with the entire board and ask for feedback on their suitability for the position. Meetings are set up where different members of the board meet with the nominee and see if their interests are aligned with those of the charity and that they would add value to the organisation. 

This information is shared with the trustees prior to a Board of Trustees meeting, where the individual is nominated by a board member and seconded by another board member, after which a vote is taken to invite the individual as a member of the board. The meeting must be quorate and the vote needs to be unanimous. This is then passed as a resolution. 

## _**Induction and training of trustees**_ 

The  trustees are provided with copies of Charities Commissions guidelines on ‘The Essential Trustee, copies of the charities policies and procedures, a copy of the most recent constitution of the charity and a set of the most recent financial statements. 

New board members are asked to submit the following documents prior to being invited to attend a meeting of the Board of Trustees. 

- 1.Fit and Proper persons declaration as per HMRC guidelines 2.Sign off on a Conflict of Interest document 

- 3.Sign off on a general disclosure document 

## _**Organisation**_ 

The Board of trustees meets regularly to administer the charity.  The Board met 4 times in 2020 to discuss future plans and review projects currently supported by the charity. 

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**for the year ended 31 December 2020** 

## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **TRUSTEES REPORT** 

## **OBJECTIVES AND ACTIVITIES** 

The purposes of the charity as set out in its governing document. 

## **DIL UK (UK)’s objective in Pakistan:** 

The objective of DIL UK (UK) is to educate young girls resident in rural and underdeveloped areas of Pakistan, who by reason of their social and economic circumstances are unable to gain employment or to further their formal education by providing for such persons workshops and such other training facilities as will enable them to obtain work experience and acquire and develop vocational skills. 

Developments in Literacy Pakistan ("DIL Pakistan") is the operations unit for DIL UK (UK) in Pakistan. It is a non-profit education research institution registered under the Societies Registration Act, 1860 of Pakistan. DIL Pakistan utilises funds as follows: 

To educate girls in the rural villages of Pakistan. This method of improving literacy levels and poverty alleviation will be executed (including social and physical training) by setting up or using existing primary & secondary schools in the rural villages of Pakistan. 

DIL UK (UK) sub-grants to DIL Pakistan under an MOU agreement. DIL UK (UK) requires its subgranting partner to adhere to its policies on Child Protection & Vulnerable Adults; Anti Bribery & Corruption; WhistleBlower, Equality & Diversity and Finance & Procurement. 

## **DIL UK (UK)’s objective in UK:** 

The objective of DIL UK (UK) is to educate women of British multi-ethnic minorities of Pakistani, Somali, Indian, Sri Lankan, Afghani, Ethiopian and Bangladeshi origin to name a few, resident in the UK, who by reason of their social and economic circumstances are unable to gain employment or to further their formal education by providing for such persons workshops and such other training facilities as will enable them to obtain work experience and acquire and develop vocational skills. 

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**DEVELOPMENT IN LITERACY UK (UK)** 

**for the year ended 31 December 2020** 

(A charitable incorporated organisation) 

## **TRUSTEES REPORT** 

## **Object clauses** 

## **Support for maintained Government, Community & New schools** 

To apply such yearly sums as the trustees think fit from time to time in providing such special benefits of any kind not normally provided by the local education authority for lunches, free uniforms ‘Spelling Bees’, art competitions, extra computer lessons etc. Primary and Secondary Schools or maintained schools in the various rural villages of Pakistan, as shall be agreed between the trustees and the governors of the schools after consultation with the local education authority. 

## **Vocational and youth training in Pakistan** 

To educate and assist young girls through vocational training once having completed their secondary schooling. To allow them to be an incomegenerating member of the family. Provide life skills and such training so as to develop their physical and mental capacities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved and in furtherance of that objective, provide in or near the village, classes and other forms of skilled based workshops and leisure time activities for the benefit of empowering the young women in the rural and underdeveloped areas of Pakistan. 

## **Establish 'Teacher Training Institute'** 

To study, research and train the staff that will teach at these primary and secondary schools in the rural areas of Pakistan. A portion of DIL UK (UK)’s funds will be utilized to train staff on content and pedagogy from the local areas, to be qualified and have a standard of teaching approved by private accrediting agencies. 

## **Specific promotion of sciences for future employment** 

To further develop and teach via hands-on enquiry based method to link practical everyday skills to curriculum subjects for the benefit of poverty alleviation and improving literacy levels in the rural areas of Pakistan, DIL UK (UK) will provide courses in computer sciences, accounting, teacher training, sewing etc. that will help our graduates support their families. 

## **Educating the public** 

To educate the public in allowing the girls to go to school and use the vocational training courses, DIL UK (UK) will work with the local village clinics and health workers to provide awareness of the facilities available to the families and villagers by introducing public lectures on community cleanliness, infant mortality and recycling by using the local community to help build and man  recycling garbage facilities and encouraging participation. 

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## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **TRUSTEES REPORT** 

## **for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## **Women’s vocational training in England** 

To educate and assist first-generation immigrant women in England, through mentoring, vocational training, ESOL classes, allowing them to be an income-generating member of the family. They will through their leisure time activities develop the physical and mental capacities that they may grow to full maturity as individuals and members of society so that their conditions of life may be improved. DIL UK (UK) aims to provide them classes and other forms of leisure time occupation. 

## **In addition, DIL UK (UK) is committed to** 

The empowerment of women residing in underprivileged multi-ethnic minority communities in England and Wales. Through our ESOL and computer training and mentoring efforts in the UK, we seek to enhance community cohesion and help the mothers of students in underperforming schools. We commenced our first vocational training course in ESOL for the academic year 2010-2011 at The Crest Boys Academy (CBA) - Brent London. The ESOL classes at CBA were attended by approximately 60 students per annum who were mostly local women and mothers of students of CBA living in the area. These women were from various multi-ethnic communities, mainly Afghanistan, Pakistan, Bangladesh, Sri Lanka and Somalia. 

In partnership with The National Portrait Gallery provide art and literacy classes to terminally ill children at Great Ormond Street Children’s Hospital, Guys & St. Thomas’ Hospital and Newham University Hospital- St. Andrew’s wing. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Review of achievements and performance** 

The COVID-19 pandemic and resulting lockdowns had a tremendous impact on conventional operating procedures of organisations across the world. At DIL UK (UK) we were forced to revisit our traditional model of fundraising as this involved in  physical events. We reduced our overheads to ensure we did not need to utilise our reserves to meet our programme costs, and undertook previously untapped methods of fundraising by taking part in online match funding campaigns. We were successful in raising a total sum of £172,055 in 2020 through grants and fundraising activities. 

## **Project and programme achievements of DIL Pakistan** 

DIL UK (UK) continued to provide funding to operate 7 schools in Pakistan, which provide quality education to 1,581 students and helps cover administrative costs for DIL Pakistan which undertakes the operational activity of managing and operating the schools and programmes. 

Despite the pandemic and school closures, and widespread job losses across the world, DIL Pakistan was able to ensure 100% staff retention. DIL Pakistan even aided members of the community who had suffered due to reduced income by providing ration packs. 

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(A charitable incorporated organisation) 

## **DEVELOPMENT IN LITERACY UK (UK)** 

## **TRUSTEES REPORT** 

## **for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

Of the 7 schools, Razal Memon School in Khairpur Sindh, has started a second shift in the evenings and added grades 9 and 10, as there was increased demand for students to complete their Matriculation at a DIL school. This year we were able to begin offering Nursery classes as well in the second shift. 

## **T.E.A.L (Technology Enabled Academic Learning)** 

T.E.A.L proved to be an important tool during lockdown. The ministry for Education Pakistan, partnered with DIL Pakistan to use their digital learning resources for use on an educational channel run by the Government of Pakistan. 

Inspired by the boost in skill development for teachers and students resulting from Mobile Taleem and the E-Libraries tablet projects, TEAL uses android tablets to bring videos and assessments directly to students to support core subject instruction in the classroom. The approach will be integrated with DIL’s curriculum development work, which provides refined and carefully sequenced student-centred learning activities. DIL Pakistan anticipates that TEAL will empower teachers and students resulting in clear, measurable accelerated student learning. 

## **RGRK** 

Read to Grow Read to Know E-Libraries for Rural Schools was designed and implemented by DIL Pakistan to accelerate reading development and comprehension in English, a skill all children must master in order to succeed academically in Pakistan. 

Starfall.com generously provided access to their vocabulary-controlled e-stories beginning with phonics-based decodable e-books to longer, more complex stories. Starfall’s e-books, designed to build reading proficiency among users, comprised the core content of the program. This was supplemented by electronic children’s stories that were curated and levelled from open educational resources (OERs). Beneficiaries had access to about 300 levelled e-books in all. 

**Teacher Training** –DIL UK (UK) partially funds the running cost of the DIL Teacher Education & Management Centre (TEaM) in Islamabad. Teachers in DIL UK (UK) funded schools received training in Pedagogy, English, Maths, Science, ECE, Urdu, IT, and Social Studies. DIL UK (UK) also supported the professional development of school principals through leadership and management skills enhancement. As a result of teachers managing and teaching more effectively, students have demonstrated increased confidence levels and improved performance. During lockdown DIL UK (UK) continued providing online teacher training. 

**The Gateway Initiative** - This program has been designed to develop the skills and capacity of secondary level students and DIL UK (UK) alumni to be able to have better economic opportunities. The program structure has 2 components: in-school training of Lifeskills program and after school capacity building program. Students of grade 8 are taught basic life skills (such as decision making, resilience, problem-solving etc.) through community action plan. The secondary component of after school training program is given to students of grade 9 and 10 

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## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **TRUSTEES REPORT** 

## **for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

which involves various capacity building training such as English language class, career counselling, Head start etc. 

## **PUBLIC BENEFIT** 

Throughout this process, the directors have regard to the Charity Commission’s guidance on public benefit contained in section 17(5) of the 2011 Charities Act and ensure that the charity’s objectives   meet these criteria. 

## **INVESTMENT POWERS AND POLICY** 

The trustees, having regard to the liquidity requirements of the operation and to the reserves policy as stated below, have the power to invest its funds in any way that they deem to be appropriate. 

## **FINANCIAL REVIEW AND PERFORMANCE** 

The charity's income was £172,055 for the year (2019: £154,596). Total expenditure decreased to £144,950 for the year from £185,690 during the 2019. 

Overall, this has resulted in a surplus  of £27,630 (2019: £30,947 loss) for the year thereby increasing the overall funds to £311,673 from £284,043. 

Total funds at 31 December 2020 of £311,673 comprised of £70,860 restricted funds and £240,813 unrestricted funds 

## **Reserves policy** 

The trustees have agreed that the charity should aim to develop and maintain free reserves at a level, which equates to one-year minimum operating costs. This would enable DIL UK to continue its core services and obligations to users in the event of a sudden loss of funding. Free reserves in excess of the minimum can be used at the discretion of the trustees for the strategic development of DIL UK’s objectives. The total expenditure of the charity in the year was £144,950, which is lower than the year end balance of free reserves of £240,813. 

## **Risk management and internal control** 

The trustees have reviewed the major risks the charity faces and have established systems to manage these risks as part of the annual business planning process.  The trustees are satisfied that the current risk management and internal control system are sufficient and there are available resources for the charity to operate as a going concern. 

## **Coronavirus pandemic (COVID-19)** 

The worldwide outbreak of the coronavirus pandemic (COVID-19) has caused extensive disruptions to organisations globally with major implications for both its operations and finances. The trustees acknowledge and recognise the potential impact of the COVID-19 pandemic on the future operations of the charity, its staff, partners, stakeholders and on the wider society. 

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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **TRUSTEES REPORT for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## **TRUSTEES’ RESPONSIBILITIES** 

The overriding duty of DIL UK (UK) trustees is to advance the purposes of their charity. In doing so, they have several basic responsibilities, such as; 

- Trustees are responsible for the proper administration of DIL UK (UK) and they must ensure that the charity’s assets and resources are used only for the purposes of the charity and that the charity is run in accordance with its constitution, charity law and all other reporting standards and regulations. 

- Trustees must safeguard and protect the assets of DIL UK (UK). Assets include but are not limited to investments, intellectual property, cash and land, staff and reputation. 

- The trustees are responsible for the vision, mission and management of DIL UK (UK). While they may delegate in some circumstances, it is the trustees who are accountable and must accept ultimate responsibility. 

- Trustees have to act reasonably and prudently in all matters relating to DIL UK (UK). The law imposes a duty of care on the trustees of charities, which is sometimes expressed as a duty “to exercise such care and skill as is reasonable in the circumstances”. If trustees are not experts in certain matters, they will be expected to take appropriate advice. 

- Trustees must act in the best interests of DIL UK (UK). The interests of the charity are paramount. Trustees should not allow their personal interests or views to override this: they must exercise independent judgement. Trustees must deal appropriately with any conflicts between their own personal interests and those of the charity. They must also be alert to possible conflicts between duties they may owe to other organisations and the duties they have to the charity. 

- Trustees have a duty to act collectively decisions and responsibilities are shared, so all trustees should take an active role. Trustees can act by majority decision unless the constitution says otherwise. Some trustees, such as the chairman and the treasurer, will have particular roles, but all the trustees are collectively responsible for decisions made by the trustees. 

The charity's trustees are responsible for the preparation of the  financial statements in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the  financial statements according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP). 

Signed on behalf of the Board of Trustees dated 15 October 2021 



S Anzur – Chairperson E Saeed - Treasurer 

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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

**INDEPENDENT EXAMINER’S REPORT TO TRUSTEES** 

_____________________________________________________________________________________________ 

I report to the charity trustees on my examination of the accounts of Development in Literacy UK (UK)  (the charity) for the year ended 31 December 2020 set out on pages 11 to 21. 

## **Responsibilities and basis of the report** 

As the charity’s trustees 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 as carried out under section 145 of the 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. 

## **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: 

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

- 2) the accounts do not accord with those records; or 

- 3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report) 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; or 

- 4) the accounts have not been prepared in accordance with the methods and principles of 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 the Republic of Ireland (FRS 102) 

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. 


Michael Kyriakides Independent Examiner 

7 Forest Road Sutton, Surrey SM3 9NT 

Date 15 October 2021 

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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

|||Unrestricted|Restricted|**2020**|2019|
|---|---|---|---|---|---|
||Notes|Funds|funds|**Total**|Total|
|||**£**|**£**|**£**|**£**|
|INCOME||||||
|Donations and grants|5|57,786|62,510|**120,296**|107,988|
|Activities in generating funds|5|47,904|-|**47,904**|43,060|
|Investment income|5|3,570|-|**3,570**|3,548|
|Other income||285|-|**285**|-|
|TOTAL INCOME||109,545|62,510|**172,055**|154,596|
|**EXPENDITURE**||||||
|Raising funds|6|6,769|-|**6,769**|19,506|
|Charitable activities|7|81,032|57,149|**138,181**|166,184|
|TOTAL EXPENDITURE||88,81|57,149|**144,950**|185,690|
|Net gains on investments||525||**525**|147|
|NET INCOME/(EXPENDITURE) FOR THE||||||
|YEAR||22,269|5,361|**27,630**|(30,947)|
|Transfer between funds||-|-|**-**|-|
|NET MOVEMENT IN FUNDS||22,269|5,361|**27,630**|(30,947)|
|TOTAL FUNDS BROUGHT FORWARD||218,544|65,499|**284,043**|314,990|
|TOTAL FUNDS CARRIED FORWARD||240813|70,860|**311,673**|284,043|



All gains and losses arising in the year have been included in the Statement of Financial Activities and arise from continuing operations. 

The notes on pages 13 to 21 form part of these financial statements 

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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **BALANCE SHEET as at 31 December 2020** 

_____________________________________________________________________________________________ 

||||**2020**||**2019**|
|---|---|---|---|---|---|
||Note||£||£|
|FIXED ASSETS||||||
|Tangible fixed assets|8||-||-|
|CURRENT ASSETS||||||
|Debtors|10|33,813||18,216||
|Investments|9|8,308||7,784||
|Cash al bank and in hand||272,247||260,145||
|||314,368||286,145||
|CREDITORS:||||||
|AMOUNTS FALLING DUE WITHIN ONE||||||
|YEAR|11|(2,695)||(2,102)||
|NET CURRENT ASSETS|||311,673||284,043|
|||||||
|NET ASSETS|||311,673||284,043|
|FUNDS OF THE CHARITY||||||
|Restricted funds|12||240,813||65,499|
|Unrestricted funds|12||70,860||218,544|
|TOTAL CHARITY FUNDS|||311,673||284,043|



Approved by the Trustees and signed on their behalf on 15 October 2021 


S Anzur Chairman of the Trustees 

The notes on pages 13 to 21 form part of these financial statements 

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**NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **1. ACCOUNTING POLICIES** 

## a. General Information 

Development in Literacy UK (UK) is a registered charity in England and Wales. The registered office is 67 Gresham Gardens, London NW11 8PA. The principal office of the charity is Regus House, Highbridge Estate, Oxford Road, Uxbridge, UB8 1HR. The charity’s registration number is 1155825. 

## b.  Basis of preparation of accounts 

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)  and the Charities Act 2011. 

Developments in Literacy UK (UK) meets the definition of a public benefit entity under FRS 102. 

The Trustees have chosen to early adopt the Update Bulletin 1 issued by the Charities Commission on 2nd February 2016 which exempts the charily from the need to prepare a Statement of Cash Flows. 

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The most significant areas of adjustment and key assumptions are the valuations of tangible fixed assets. 

## c. Income recognition 

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

Donations are recognised once received. In the event that a donation is subject to conditions that require a level of performance before the Trust is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Trust and it is probable that those conditions will be fulfilled in the reporting period. 

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title having been transferred to the charity. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Trust; this is normally upon notification of the interest paid or payable by the bank. 

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**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## d. Expenditure recognition 

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 settlement will be required, and the amount of the obligation can be measured reliably. 

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. 

Grants payable are payments made to third parties in furtherance of the charitable objectives of the charity. In the case of an unconditional grant offer, this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attached to that grant is outside of the control of the charity. 

## e.Irrecoverable VAT 

The irrecoverable VAT is charged against the category of resources expended for which it was incurred. 

## f. Governance costs 

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examiner's fee together with other overhead costs. 

## g. Tangible fixed assets 

Tangible fixed assets are measured at their original cost value or subsequent revaluation. Cost 

includes all costs expended in bringing the asset into its intended working condition. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual values over the period of their useful lives. 

Office equipment      -  25% straight-line 

## h.  Support costs 

Support staff salary costs are allocated as appropriate to Charitable Activities as shown therein. 

## i. Financial instruments 

The charity has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments. 

## _Short term debtors and creditors_ 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities in ‘administrative expenses'. 

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## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## _Cash and cash equivalents_ 

Cash and cash equivalents comprise cash at bank and in hand. 

## _Offsetting_ 

Financial assets and liabilities are offset, and the net amounts presented in the accounts 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 die liability simultaneously. 

## j. Fund structure 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. 

Unrestricted funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds were the Trustees, at their discretion, wish to create a fund for a specific purpose. 

## k. Judgements and key sources of estimation uncertainty 

There are no judgements or estimates that have been made in the process of applying the above accounting policies. 

## **2. LIABILITY TO TAXATION** 

The charity is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities. 

## **3. WINDING UP OR DISSOLUTION OF THE CHARITY** 

If upon winding up or dissolution of the charily there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## **4 NET INCOME/(EXPENDITURE) FOR THE YEAR** 

|**NET INCOME/(EXPENDITURE) FOR THE YEAR**|||
|---|---|---|
||**2020**|**2019**|
||£|£|
|Net income/(expenditure) for the year is stated after charging:|||
|Independent Examination|1,500|1,500|
|Depreciation|-|-|



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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

|**5 ANALYSIS OF INCOME**<br>Incoming resources<br>**Voluntary income:**<br>Public donations including Gift Aid<br>Corporate donations<br>Grants received<br>**Activities for generating funds:**<br>Events<br>Investment income<br>Other income<br>2019 comparative analysis<br>**6 FUNDRAISING EXPENDITURE**<br>**Raising funds**<br>Annual Gala and T20 Cricket<br>Management costs<br>2019 comparative analysis|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2020**<br>**total**<br>**2019**<br>**Total**<br>£<br>£<br>£<br>£<br>42,786<br>14,510<br>57,296<br>27,817<br>15,000<br>-<br>15,000<br>-<br>-<br>48,000<br>48,000<br>80,171|
|---|---|
||**57,786**<br>**62,510 120,296 107,988**|
||47,904<br>-<br>47,904<br>43,060<br>3,570<br>-<br>3,570<br>3,548<br>285<br>-<br>285<br>-|
||**109,545**<br>**62,510 172,055** **154,596**|
||89,425<br>65,171<br>154,596<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2020**<br>**total**<br>**2019**<br>**Total**<br>£<br>£<br>£<br>£<br>2,020<br>-<br>2,020<br>13,906<br>4,749<br>-<br>4,749<br>5,600|
||**6,769**<br>**-**<br>**6,769**<br>**19,506**|
||19,506<br>-<br>19,506|



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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

|**7 CHARITABLE EXPENDITURE**<br>**Project costs**<br>Monitoring and support<br>Grants made to partners<br>**Support costs**<br>Human resources costs<br>Premises expenses<br>Office costs and administrative overheads<br>Depreciation<br>Independent Examination<br>• Total expenditure on charitable activities<br>2019 comparative analysis|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2020**<br>**total**<br>**2019**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-<br>3,805<br>45,851<br>54,149 100,000<br>115,000|
|---|---|
||**45,851**<br>**54,149 100,000**<br>**118,805**<br>27,566<br>3,000<br>30,566<br>30,929<br>4,023<br>-<br>4,023<br>12,443<br>2,092<br>-<br>2,092<br>2,507<br>-<br>-<br>-<br>-<br>1,500<br>-<br>1,500<br>1,500|
||**35,181**<br>**3,000**<br>**38,181**<br>**47,379**|
||**81,032**<br>**57,149 138,181**<br>**166,184**|
||77,181<br>89,003 166,184|



|**8 TANGIBLE FIXED ASSETS**<br> **Cost**<br>At 31 December 2019<br>Addition<br>At 31 December 2020<br> **Depreciation**<br>At 31 December 2019<br>Charge for the year<br>At 31 December 2020<br> **Net book values**<br>At 31 December 2020<br>At 31 December 2019|**Office**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>839<br>839<br>-<br>-|
|---|---|
||839<br>839|
||839<br>839<br>-<br>-|
||**839**<br>**839**|
|||
||-<br>-|
|||
||-<br>-|



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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

|_________________________________________________________________________<br>**9 INVESTMENTS**<br>Opening balance at 01 January 2019<br>Gain on investment<br>**Closing balance at 31 December 2020**<br>**10 DEBTORS**<br>Accrued income<br>Prepayments<br>**11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Accruals|____________________<br>**2020**<br>**2019**<br>£<br>£<br>7,784<br>7,637<br>524<br>147<br>**8,308**<br>**7,784**<br>**2020**<br>**2019**<br>£<br>£<br>32,873<br>15,000<br>940<br>3,216<br>-<br>-<br>**33,813**<br>**18,216**<br>**2020**<br>**2019**<br>£<br>£<br>2,695<br>2,102<br>**2,695**<br>**2,102**|_______________<br>**2020**<br>**2019**<br>£<br>£<br>7,784<br>7,637<br>524<br>147|
|---|---|---|
|||**8,308**<br>**7,784**|



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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



**DEVELOPMENT IN LITERACY UK (UK)** (A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## **12 FUNDS** 

|**2020**<br>**Unrestricted Funds**<br>Unrestricted free reserve<br>**Designated**<br>Tate & Lyle<br>**Unrestricted total**<br>**Restricted Funds**<br>Mehran School Fund<br>Kumb School Fund<br>SA Aziz School Fund<br>SS Iqbal Hussain School Fund<br>Ghareeba School Fund<br>**Restricted total**<br>**Total funds for the charity**|**At 31 Dec**<br>**2019** Income<br>Expenditure<br>Gain on<br>investment<br>**At 31 Dec**<br>**2020**<br>£<br>£<br>£<br>£<br>£<br>206,044<br>109,545<br>(87,801)<br>525<br>228,313<br>12,500<br>-<br>-<br>-<br>12,500|
|---|---|
||**218,544**<br>**109,545**<br>**(87,801)**<br>**525**<br>**240,813**|
||65,499<br>-<br>(18,953)<br>-<br>46,546<br>-<br>14,510<br>(13,196)<br>-<br>1,314<br>-<br>15,000<br>(15,000)<br>-<br>-<br>-<br>10,000<br>(10,000)<br>-<br>-<br>-<br>23,000<br>-<br>-<br>23,000<br>**65,499**<br>**62,510**<br>**(57,149)**<br>**-**<br>**70,860**|
||**284,043**<br>**172,055**<br>**(144,950)**<br>**525**<br>**31,673**|



**Mehran School:** Funding Support for DIL UK School Mehran SSDC in Orangi, Karachi 

**Larhi School** : Funding Support for DIL UK School IRC Larhi in Khairpur 

**Kumb School** ; Funding Support for DIL UK School IRC Kumb in Khairpur 

**Razal Memon School** : Funding Support for DIL UK School IRC Razal Memon in Khairpur 

**SA Aziz School** : Funding Support for DIL UK School S.S Iqbal Hossain & S.A Aziz in Orangi, Karachi 

**TWINS Fund:** Support provided to two DIL schools by two schools in the UK through the TWINS programme 

**Tate & Lyle;** The interest earned from the investment of these funds is to be utilised for children’s education in Pakistan, with the capital maintained. 

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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

|**2019 comparative analysis**<br>Unrestricted Funds<br>Unrestricted free reserve<br>Designated<br>Tate & Lyle<br>Unrestricted total<br>Restricted Funds<br>Mehran School Fund<br>Kumb School Fund<br>Razal Memon School fund<br>SA Aziz School Fund<br>SS Iqbal Hussain School Fund<br>Commonwealth Girls Education<br>TWINS Fund<br>Restricted total<br>Total funds for the charity|At 31 Dec<br>2018<br>Income Expenditure<br>Gain on<br>investment<br>At 31<br>Dec<br>2019<br>£<br>£<br>£<br>£<br>£<br>213,159<br>89,425<br>(96,687)<br>147<br>206,044<br>12,500<br>-<br>-<br>-<br>12,500|
|---|---|
||**225,659**<br>**89,425**<br>**(96,687)**<br>**147**<br>**218,544**|
||86,666<br>-<br>(21,167)<br>-<br>65,499<br>-<br>15,000<br>(15,000)<br>-<br>-<br>-<br>5,000<br>(5,000)<br>-<br>-<br>-<br>23,823<br>(23,823)<br>-<br>-<br>-<br>21,348<br>(21,348)<br>-<br>-<br>2,325<br>-<br>(2,325)<br>-<br>-<br>340<br>-<br>(340)<br>-<br>-<br>-|
||**89,331**<br>**65,171**<br>**(89,003)**<br>**-**<br>**65,499**|
||**314,990 154,596**<br>**(185,690)**<br>**147**<br>**284,043**|



## **13 ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Represented by:<br>Current assets<br>Current liabilities|Unrestricted<br>funds<br>Designated<br>funds<br>Restricted<br>funds **2020 Total** 2019 Total<br>£<br>£<br>£<br>**£**<br>£<br>231,008<br>12,500<br>70,860<br>**314,368**<br>286,145<br>(2,695)<br>-<br>-<br>**(2,695)**<br>(2,102)|
|---|---|
||228,313<br>12,500<br>70,860<br>**311,673**<br>284,043|



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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c 



## **DEVELOPMENT IN LITERACY UK (UK)** 

(A charitable incorporated organisation) 

## **NOTES TO THE ACCOUNTS for the year ended 31 December 2020** 

_____________________________________________________________________________________________ 

## **12. CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS** 

There were no contingent liabilities or capital commitments as at 31 December 2020 (2019 - none). 

## **13. FINANCIAL INSTRUMENTS** 

Financial assets that are debt instruments measured at amortised cost comprise other debtors. At the year-end, the charity had no liabilities that were classified as financial instruments. 

## **14. RELATED PARTIES** 

The charity has no ultimate controlling party. 

No Trustees, or persons connected with the Trustees, have received any remuneration from the charity. In the opinion of the Trustees, there are no related party transactions falling to be disclosed in these accounts. 

## **15. POST BALANCE SHEET EVENTS** 

The worldwide outbreak of the coronavirus pandemic (COVID-19) has caused extensive disruptions to organisations globally with major implications for operations as well finances. 

The trustees acknowledge and recognise the impact of the COVID-19 pandemic on the operations of the Charity, its partners, beneficiaries and on the wider society and they have ensured that both resources and processes are in place to mitigate any disruption to the Charity As a result the impact of COVID-19 pandemic does not warrant any adjustments to these financial statements. 

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Doc ID: 1e8bfdbb90d2a99f311c4d6845cf06d3c162359c