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
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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
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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
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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.
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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.
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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
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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.
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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.
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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
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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.
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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
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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.
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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.
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