DIL Trust Ul< Developments in Literacy Educatinq Children Empowerinq Communities DEVELOPMENT IN LITERACY UK IA Charitable Incorporated Organisation - CIO) TRUSTEES REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2024 Charity Registration No: 1155825 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2024 Contents Legal and administrative information Report of the trustees Independent examiner's report 11 Statement of financial activities 13 Balance sheet 14 Notes to the financial statements 15 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) LEGAL AND ADMINISTRATIVE INFORMATION Charity name: Development in Literacy UK (UK) Working name: DIL TRUST Charity number: 1155825 Charity registered office.. Flat 2, 4 Green Lane London, NW4 2NN Trustees Lala Rafiq Ebrahim Mirza Salman Madani Ahmereen Reza OBE Tasnim Ghiawadwala Romana Ahmed Rubina Riaz Akhter Mateen Moshin Naqvi Ayesha Mustafa Chairperson Vice Chairperson Treasurer Audit, Risk & Investment Committee Governance Events Committee Events & Nomination Committee Audit, Risk & Investment Committee Appointed 2 January 2024 Events Lead Our Patrons: HRH Princess Bidya bint El Hassan of Jordan Rt. Honourable Baroness Verma of Leicester Pinky Lilani OBE- Founder of Asian Women's Awards Samir Anzur- Former Trustee & Chairman DIL UK Qasim Abbas- Former Trustee DIL UK & Sr Managing Director, The Black Stone Group Tahir Wahid- Former Trustee DIL UK & Managing Director, Citi Benefit Committee Members: Youth DIL UK - Youth Arm of DIL UK: Nauveera Khan Sana Ansari Salma Tandon Zainab Hak Myra Malik Sana T Aziz Natasha Khursheed Zara Shahid Laila Khan Nuraiya Malik Zain Rafiq Yasmin Afzal Independent examiner Michael Kyriakides Chartered Accountant 7 Forest Road Sutton, Surrey SM3 9NT Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 The trustees present their report together with the financial ststements for the year ended 31 December 2024. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Developments in Literacy UK I DIL 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 organisation's 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 decision is then passed as a resolution. Induction and training of trustees The nominee is provided with copies of Charities Commission's 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. Trustees receive an induction to ensure a full understanding of their statutory and governance responsibilities. This includes familiarisation with DIL UK'S governing documents, three-year strategic plan, and oversight of performance through a minimum of three Board meetings per year. The induction covers core areas of governance, including financial management and budgeting, fundraising and expenditure controls, risk management, safeguarding, social media policy, and restrictions on trustee expenses. Trustees are also reminded of their obligations to ensure timely submission of the Annual Return to the Charity Commission, to act at all times in the best interests of the charity, and to identify and manage any conflicts of interest. New board members are asked to submit the following documents prior to being invited to attend a meeting of the Board of Trustees l. Fit and Proper persons declaration as per HMRC guidelines 2. Complete and sign off on a Conflict-of-lnterest document 3. Complete and sign off on a general disclosure document Organisation The Board of trustees meets regularly to administer the workings of the charity. The Board of Trustees voluntarily give their time to oversee and manage the charity. The Management Executive Team undertakes the responsibilities normally associated with Executive Directors. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 This team comprises the Chair, Vice-chair, Treasurer, and two Trustee Leads for the Audit, Risk & Investment Committee. The Board met four times in 2024 to discuss future plans, charity capacity. liaising with DIL Pak CEO and Executive Director- DIL Pak and review projects currently supported by the charity. OBJECTIVES AND ACTIVITIES The purposes of the charity as set out in its governing document. DIL UK'S Objective in Pakistan: The objective of DIL UK is to educate underprivileged students (primarily girls) resident in rural, remote 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 person's training facilities to acquire and develop vocational skills and work experience. Developments in Literacy Pakistan l DIL Pakistan ) is the operations unit for DIL UK in Pakistan. It 15 a non-profit education research institution registered under the Societies Registration Act, 1860 of Pakistan. DIL Pakistan has attained a 94% score from Pakistan Centre for Philanthropy (PCP) for maintaining strong financial health and demonstrating commitment to accountability and transparency. DIL Pakistan utilises funds as follows: To empower and educate underprivileged students, especially girls, DIL UK funds operations of child centred model schools and provides high quality professional development of teachers and principals across underserved Pakistsn. This method of improving literacy levels and poverty alleviation will be executed linclud ing social and physical training) by setting up or using existing primary & secondary schools in the rural villages of Pakistan. In addition, recognising that formal schooling alone doesn't always lead to economic generation, DIL UK is supporting the Gateway Initiative that furthers DIL UK'S mi55ion by preparing students for success beyond the school walls. By developing core leadership/life skills among our scholars and helping them identify and gain access to professional and economic opportunities not readily available to the marginalised sectors of society, supporting DIL UK'S Gateway Initiative will serve as a bridge between education, income generation and financial independence. DIL UK sub-grants to DIL Pakistan under an MOU agreement. DIL UK requires its sub-granting partner to adhere to its policies on Child Protection & Vulnerable Adults., Anti Bribery & Corruption., Whistleblowing, Equality & Diversity and Finance & Procurement. DIL UK'S Objective in the UK: The objective of DIL UK in the UK is to provide life skills and mentor women and girls of British multi-ethnic minorities of Pakistani, Somali, Indian, Sri Lankan, Afghani, Irani, 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, and to ensure these women go on to be role models in their own communities and support underperforming students. Since the Covid19 pandemic June 2020 due to limited funds DIL UK has not continued with UK projects. The DIL UK board will review potential projects in the UK for funding and delivery in 2025. The principal address and details of professional advisors are included in the legal administrative and information sheet on page 2. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 Strategic Objectives: EXPAND SCOPE OF SERVICE DELIVERY by adopting public and low-income private and community schools in Pakistan DESIGN HIGH IMPACT INNOVATIVE SOLUTIONS for leveraging gains for our teachers and students. SUPPORT ALUMNI & GRADUATES in transitioning to higher education and vocational training. GAIN SUSTAINABILITY through fundraising and income generation. Support for maintsined 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, text books, travel costs, 'Spelling Bees,, art competitions, public speaking workshops, extra computer lessons etc. for primary, secondary schools or maintained schools in the various peri-urban and rural villages of Pakistan, as shall be agreed between the trustees and the governors of the schools after consultation with the local education authority. DIL UK'S Gateway Program in Pakistan DIL UK'S Gateway Initiative was launched in 2014, as we realised that our graduates need a holding hand to prepare them for success beyond school walls. It represents a three-pronged approach to preparing our students and their families to become productive members of society. l. Life skills development is an after-school program teaching life/interpersonal skills and personal finance to empower students in decision making. Trained facilitators deliver workshops with the help of experts and leaders. 2. Vocational and Entrepreneurial Training equips out-of-school teenagers and young adult women with marketable skills, micro-loans and/or entrepreneurship training. DIL Vocational Centres engage students, graduates and community members in using a blended approach to learning. 3. Work Readiness is based on the understanding that improving livelihoods requires to access services from job vacancies, networking and mentoring. The program links DIL students to career development and guidance counselling. The Gateway Initiative hopes that individuals who participate will be confident about reaching their potential, be able to earn more, and also become mentors and local leaders. This confidence will be supported by improved business, interpersonal and communications skills, and proficiency with technology. To educate and assist young people through vocational training once having completed their secondary schooling. To provide life skills and such training 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 people in the rural and underdeveloped areas of Pakistan. Teacher Training and TEAL- Technology Enabled Academic Learning 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'S fund is utilised to train staff on content and pedagogy Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 from the local areas, to be qualified and have a standard of teaching approved by private accrediting agencies. DIL UK is funding the latest innovation, Technology Enabled Academic Learning (TEAL), representing the acme of all our successes in EdTech interventions over the past 20 years, using video to strengthen core subject instruction in the classroom. Currently, these subjects include maths, Science, English, and Urdu. The main purpose of TEAL is to enable students to construct their own understanding of a concept through a combination of video, student-centred learning activities, and assessments. It has recast the way teachers teach, and students learn by shifting {al the teacher's function from direct instruction to guiding students, acquisition of knowledge, and (b) the students from passive to active learners. As newly learned concepts constellate in students, minds, teachers use scripted, activity-based lesson plans to support students in creatively applying those concepts. Advocacy-Educating the public To educate the public in allowing the girls to go to school and use the vocational training courses, DIL 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. Women's vocational training in England and Wales The empowerment of women residing in underprivileged multi-ethnic minority communities in England and Wales. To educate and assist first-generation immigrant women in England, through mentoring, computer training, vocational training, ESOL classes, we seek to enhance community cohesion, 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 role models in their community and members of society so that their conditions of life may be improved. These women were from various multi-ethnic communities, mainly Afghanistan, Pakistan, Bangladesh, Sri Lanka and Somalia. DIL UK aims to provide classes and other forms of skills training to support vocational and place- based employment. The Board of DIL UK has requested proposals and assessments of potential projects from charities within the United Kingdom. Upon completion of these assessments, the Board will determine the appropriate course of action regarding the programmes to be supported in the first quarter of 2025. In addition, DIL UK in the UK is committed to In partnership with The National Portrait Gallery provide well-being and art classes to terminally ill children at Great Ormond Street Children's Hospital, Guys & St. Thomas, Hospital and Newham University Hospitsl- St. Andrew's wing. Project started in April 2014, however due the COVID19 pandemic in June 2020 with no access to hospitals the DIL UK project funding was closed. The DIL UK Board has consolidated its savings into fixed-term deposits. Once the funds from Gala 2025 are received, DIL UK will invite and review the strategic funding proposals from the National Portrait Gallery for a West Midlands project commencing in the second quarter of 2026, with a grant of £35,000. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 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 we were forced to revisit our traditional model of fundraising as this involved in person events. We reduced our overheads to ensure we did not need to utilise our reserves to meet 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 £176,071 in the year, through donations, grants, sponsorship and fundra ising activities Project and programme achievements of DIL UK Schools in Pakistan DIL UK continues to provide funding to operate twelve school campuses in Pakistan, which provide quality education to 3,065 DIL students, and help cover administrative costs for DIL Pakistan IDIL PK) which undertakes the operational activity of managing and operating the schools and programmes. The 12 DIL UK supported schools are: During the year we funded the following DIL UK supported schools (separate morning and evening shifts).. l. Razal Memon- Morning Shift- Khairpur- Sindh. 2. Razal Memon School- Evening Shift- Khairpur- Sindh. 3. SJS Larhi School- Morning Shift- Khairpur- Sindh. 4. SMS Kumb School- Khairpur- Sindh. 5. Mehran and SSDC School (Jr 3)- Karachi, Sindh. 6. S.A Aziz School (Jr l}- Karachi, Sindh. 7. S.S Iqbal Hossain (Jr 41- Karachi, Sindh. 8. Ghareeba School Pindi, Punjab. 9. AL- Mansoor School (Jr 101- Morning Shift- Karachi, Sindh. 10. AL- Mansoor School (Jr 101- Evening Shift- Karachi, Sindh. 11. APS Kot Diji School- Khairpur- Sindh. 12. Izzat Machi School - Khairpur- Sindh Including: Rolling out Technology Enabled Academic Learning programs with all hardware and software to new grades per school 14. Building Science laboratories 15. Setting up the Digital Library Program in all schools 16. Supporting Gateway Program for DIL UK supported school student alumni helping with CV building and career pathway mentoring DIL UK receives a Quarter 1 through to Quarter 4 report of actual expenses after which funds are disbursed toward the schools and the value for money is determined by KPIS 1. Improved levels of content learning based on assessments. 2. Grades achieved at every class and percentage of students passed. 3. Number of students that progress to university and the support needed for next phase. 4. Teacher training certification for top up courses and new content learning delivery. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 5. Beneficiary impact stories of success in girls, education and parent involvement and what programsltools needed to improve the impact. 6. Required School Renovation and educational tools for improved learning Of the twelve schools/shifts, due to parent's increased demand for their children to complete their Matriculation at a DIL UK funded school, Razal Memon School in Khairpur Sindh and AL-Mansoor Orangi, while S.A Aziz School in Orangi Karachi, have started a second shift in the evenings and added grades 9 and 10. This year we were able to begin offering Nursery classes as well in the second shift. In addition, we are supporting the following initiatives., T.E.AL -Technology Enabled Academic Learning. 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 project5, TEAL uses android tablets to bring videos and assessments directly to students to support core subject instruction in the classroom. The approach is integrated with DIL'S curriculum development work, which provides refined and carefully sequenced student-centred learning activities, DIL anticipates that TEAL will empower teachers and students, resulting in clear and measurable accelerated student learning. RGRK- Read to Grow Read to Know- Read to Grow Read to Know E-Libraries for Rural Schools was designed and implemented by DIL UK to accelerate reading development and comprehension in English, a skill that 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 partially funds the running cost of the DIL Teacher Education & Management Centre ITEaMI in Islamabad. Teachers in DIL UK funded schools received training in Pedagogy, English, Maths, Science, ECE, Urdu, IT, and Social Studies. DIL 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. The Gateway Initiative supporting place-based future employment- DIL UK funds those students in DIL UK supported schools, who are about to graduate, preparing them for internships. This program is designed to develop the skills and capacity of secondary level students, new graduates and DIL UK alumni to be able to have better economic opportunities. The program structure has 2 components: in-school training of Life Skills program and career mentoring and after school capacity building program. Students of grade 8 are tsught basic life skills (such as decision making, resilience, problem-solving etc.) through community action plans. The secondary component of the after-school training program is given to students of grade 9 and 10 and which involves various capacity building training such as English language classes, career counselling, Head Start etc. Schools under Public Private Partnership-DIL Pakistan has signed an MOU with Sindh Education Foundation for the adoption of 30 Foundation Assisted Schools in Karachi and Khairpur in return for an SEF grant to some of DIL UK supported schools. DIL Pakistan will be providing technical Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 support to these schools by deploying its Early Years, libraries and blended learning programs and builds the capacity of teachers and principals in these schools. PUBLIC BENEFIT Throughout this process, the trustees have regard to the Charity Commission's guidance on public benefit contained in section 1715) of the 2011 Charities Act and ensure that the charity's activities meet these criteria. INVESTMENT POWERS AND POLICY The charity's trustees, having regard to the liquidity requirements of the operation and to the reserves policy as stated below, have the power to invest in any way that they deem to be appropriate. FINANCIAL REVIEWAND PERFORMANCE The charity's income was £176,071 for the year (2023.. £464,209). Total expenditure increased to £325,694 for the year when compared to £159,474 in 2023. Overall, this has resulted in a deficit of £150,368 including movements on investments loss of £745 12023: surplus £304,311 including loss on investments of £4241 for the year thereby decreasing the overall funds from £834,505 to £684,137. Total funds at 31 December 2024 of £684,137 comprised of £5,350 restricted funds and £678,787 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 £325,694, which is lower than the year-end balance of free reserves of £666,287. 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. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK IA charitable incorporated organisation) TRUSTEES REPORT for the year ended 31 December 2024 TRUSTEES, RESPONSIBILITIES The overriding duty of DIL 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 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. 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. 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. 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. 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 trustees are responsible for preparing financial statements for each financial year in accordance with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2024. The trustees have chosen to prepare the accounts in accordance with the Charities SORP IFRS 102} - Statement of Recommended Practice on Accounting and Reporting by Charities 12019 edition, as amended), which represents current best practice. Signed on behalf of the Board of Trustees dated 30 October 2025. Lala Rafiq Chairperson Salman Madani - Treasurer 10 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl INDEPENDENT EXAMINER'S REPORT TO TRUSTEES I report to the charity trustees on my examination of the accounts of Development in Literacy UK (the charity) for the year ended 31 December 2024 set out on pages 13 to 22. Respective responsibilities of trustees and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for the year under section 144{21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required to prepare accrued accounts, and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to: Examine the accounts under section 145 of the 2011 Act. To follow procedures laid down in the general Directions given by the Charity Commission under section 14515)Ibl of the 2011 Act, and To state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertsken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the next statement. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination 8iving me cause to believe that in any material respect: l) accounting records were not kept in respect of the Trust as required by section 130 of the 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 IFRS 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. Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl INDEPENDENT EXAMINER'S REPORT TO TRUSTEES Michael Kyriakides FCA Independent Examiner 7 Forest Road Sutton, Surrey SM3 9NT Date 30 October 2025 12 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl STATEMENT OF FINANCAIL ACTIVITIES for the year ended 31 December 2024 Unrestricted Restricted Funds funds 2024 Total 2023 Total Notes INCOME Donations and grants Activities in generating funds Investment income 89,048 1,500 15,173 70,350 159,398 439,009 1,500 18,754 15,173 6,446 TOTAL INCOME 105,721 70,350 176,071 464,209 EXPENDITURE Raising funds Charitable activities 16,629 222,952 16,629 86,113 309,065 60,951 98,523 TOTAL EXPENDITURE 239,581 86,113 325,694 159,474 Net loss on investments {745) (745) (424) NET INCOME/IEXPENDITUREI (134,605} 115,7631 (150,368) 304,311 Transfer between funds NET MOVEMENT IN FUNDS (134,6051 115,7631 (150,368) 304,311 TOTAL FUNDS BROUGHT FORWARD 813,392 21,113 834,505 530,194 TOTAL FUNDS CARRIED FORWARD 678,787 5,350 684,137 834,505 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 15 to 22 form part of these financial ststements 13 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl BALANCE SHEET as at 31 December 2024 2024 2023 Note FIXED ASSETS Tangible fixed assets CURRENT ASSETS Debtors Investments Cash at bank and in hand 17,276 6,139 663,515 686,930 10 6,884 831,809 838,693 CREDITORS: Amounts falling due within a year 11 {2,7931 (4,188) NET CURRENT ASSETS 684,137 834,505 NET ASSETS 684,137 834,505 FUNDS OF THE CHARITY Restricted funds Unrestricted funds 12 12 5,350 678,787 21,113 813,392 TOTAL CHARITY FUNDS 684,137 834,505 Approved by the Trustees and signed on their behalf on 30 October 2025. Lala Rafiq Chairper50n Salman Madani - Treasurer The notes on pages 15 to 22 form part of these financial ststements 14 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 I. ACCOUNTING POLICIES a. General Information Development in Literacy UK (UK) is a charitable incorporated organisation in England and Wales. The registered office is Flat 2, 4 Green Lane, London NW4 2NN. 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, with the exception of current asset investments which are stated at market value. 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 1021 issued on 16th July 2014 and the Charities Act 2011. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The rationale for this conclusion is based on possessing a comfortable level of reserves at 31 December 2023 in the form of cash and as at the date of signing these accounts. Consequently, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. d. 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. Donation5 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 f ulf illed in the reporting period. Legacy gift5 are recognised on a case-by-case bas15 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 15 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. 15 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 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 accrual's 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. f. Irrecoverable VAT The irrecoverable VAT is charged against the category of resources expended for which it was incurred. 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'A straight-line h. Support costs Support staff salary costs are allocated as appropriate to Charitable Activities as shown therein. i. Financial instruments The charity ha5 chosen to adopt Section5 11 and 12 of FRS 102 in respect of financial instruments. Short term debtors and creditor5 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. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand. 16 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 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 where 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, LIABILif( 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 UPOR DISSOLUTION OF THE CHARITY If upon winding up or dissolution of the charity 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/IEXPENDITURE) 2024 2023 Net income/lexpenditurel for the year is ststed after charging: Independent Examination 1,575 1,500 17 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 5 ANALYSIS OF INCOME Unrestricted Restricted funds funds 2024 total 2023 Total Incoming resources Voluntary income: Donations Corporate donations Grants received 68,048 10,000 11,000 70,350 138,398 419,941 10,000 11,000 19,068 89,048 70,350 159,398 439,009 Activities for generating funds: Events 1,500 1,500 18,754 Investment income 15,173 15,173 6,446 Other income 105,721 70,350 176,071 464,209 2023 comparative analysis 423,141 41,068 464,209 6 FUNDRAISING EXPENDITURE Unrestricted Restricted funds funds 2024 total 2023 Totsl Raising funds Fundraising events/ Annual Gala Fundraising charges and fees 16,392 237 16,392 60,951 237 16,629 16,629 60,951 2023 comparative analysis 60,951 60,951 18 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 7 CHARITABLE EXPENDITURE Unrestricted Restricted funds funds 2024 total 2023 Total Project costs Grants made to partners 213,887 86,113 300,000 90,000 213,887 86,113 300,000 90,000 Support costs Human resources costs Premises expenses Office costs and administrative overheads Depreciation Independent Examination 4,224 1,549 4,224 1,549 4,194 1,337 1,717 1,717 1,492 1,575 1,575 1,500 9,065 9,065 8,523 Total charitable expenditure 222,952 86,113 309,065 98,523 2023 comparative analysis 8,523 90,000 98,523 8 TANGIBLE FIXED ASSETS Office equipment Totsl Cost At 31 December 2023 Addition At 31 December 2024 839 839 839 839 Depreciation At 31 December 2023 Charge for the year At 31 December 2024 839 839 839 839 Net book values At 31 December 2024 At 31 December 2023 19 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 9 DEBTORS 2024 2023 Accrued income Prepayments 763 16,513 17,276 10 Investment 2,024 2,023 Opening balance at 01 January Gain/llossl on investment 6,884 7,308 17451 (4241 Closing balance at 31 December 6,139 6,884 Total 127 share of Reckitt held 11 CREDITORS: Amounts falling due within a year 2024 2023 Accruals Trade creditors 2,793 2,688 1,500 2,793 4,188 20 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 12 FUND RECONCILIATION At31 Dec Fund Loss on At31 2023 Income Expenditure transfer investment Dec 24 2024 Unrestricted Funds Unrestricted f ree reserve Designated Tate & Lyle Unrestricted total 800,892 105,721 1239,5811 17451 666,287 12,500 813,392 105,721 12,500 678,787 239,581 745 Restrlcted Funds IRC Schools ORANGI Schools 6,148 20,000 8,967 45,000 5,998 126,1481 153,9671 15,9981 RRP Schools Zakat Funds 5,350 5,350 Restricted total 21,113 70,350 186,1131 5,350 Total funds of the charity 834,505 176,071 1325,6941 1745) 684,137 At31 Dec 2022 Income Expenditure Fund Loss on transfer investment At31 Dec 23 2023 comparative analysis Unrestricted Funds Unrestricted free reserve 501,711 423,141 169,474) 154,0621 14241 800,892 Designated Tate & Lyle Unrestricted total 12,500 514,211 423,141 12,500 1424) 813,392 {69,474) 154,0621 Restricted Funds IRC Schools 19,068 112,920} 142,439) 35,423 118,639} 18,639 116,002) 6,148 8,967 ORANGI Schools 15,983 NOWA Schools RRP Schools 22,000 5,998 Restricted total 15,983 41,068 {90,000) 54,062 21,113 Total funds of the charity 530,194 464,209 {159,474) (424) 834,505 21 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01
DEVELOPMENT IN LITERACY UK (A charitable incorporated organisationl NOTES TO THE ACCOUNTS for the year ended 31 December 2024 13 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Designated Restricted funds funds funds 2024 Totsl 2023 Total Represented by: Tangible fixed assets Current assets Current l labilities 669,080 12,793) 12,500 5,350 686,930 838,693 (2,793) 14,188) 666,287 12,500 5.350 684,137 834,505 14. CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS There were no contingent liabilities or capitsl commitments as at 31 December 202412023 none). 15. 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. 16. 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 other than the list below to be disclosed in these accounts. The following trustees made unrestricted donations to the charity during the year Rubina Riaz £Nil 12023: £5,300)", Samir Anzur £Nil (2023: £5071. Ahmereen Reza £Nil 12023: £900)., Akhter Mateen - £l,00012023: £3,500).. Ebrahim Saeed £60012023.. Nill. Ayesha Mustafa donated £Nil (2023: £3,000)", Lala Rafiq donated £6,80012023: £15,000). Mohsin Naqvi £1,000 (2023: £3,000). Tasnim Ghiawadwala donated £5C()12023.' £Nil). Tahir Wahid-Patron donated £Nil12023: £5,000); Nauveera Khan, Benefits Committee member donated £5,000 (2023: £5,150); Qasim Abbas -Patron made the donation £20,000 12023: £49,068) that was restricted to support Razal Memon (morning and Evening shift) School and Kumb School, Sindh Pakistan, including Flood damage renovation for both Razal Memon and Kumb Schools in 2023. 22 Doc ID.. 2bde02dd7832562bOfdb52602b29a1 Odfe03ed01