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2025-03-31-accounts

Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report Trustees' Annual Report for the period for the period for the period for the period for the period
From Period start date T
o
Period end date
1 4 2024 31 03 2025
Section A Reference and administration details
Charity name DIYYA
Other names charity is known by
Registered charity number (if any) 1181064
Charity's principal address
LYE COMMUNITY CENTRE
Crosswalks road
Lye, Stourbridge
Postcode DY9 8BH
Names of the charity trustees who manage the charity
Trustee name
Office (if any)
Dates acted if not for
whole year
Name of person (or body) entitled
to appoint trustee (if any)
1
HALIMA SADIA
CHAIR
2 NADIA SHAHID
SECRETARY
3 AKSAH AZAD
TREASURER
4 AMY BARKER
TRUSTEE
TRUSTEE
5 GABRIELA
MIHAI
TRUSTEE
6 STACEY
KNOWLES
TRUSTEE
7 TAHIRA
FAWAD
TRUSTEE

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8
9
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of adviser
Name
Address
Type of adviser
Name
Address
Type of adviser
Name
Address
Type of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

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Description of the charity’s trusts

Type of governing document CONSTITUTION

(eg. trust deed, constitution)

How the charity is constituted

CIO

(eg. trust, association, company)

Trustee selection methods ELECTED BY MEMBERS AT AGM

(eg. appointed by, elected by)

Additional governance issues (Optional information)

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You may choose to include additional information, where relevant, about:

Organisational Structure & Governance

Diyya operates with a clear organisational structure that supports good governance, accountability, and effective delivery of services. An organisational structure diagram is available to all new trustees and volunteers to help them understand our operating model and the relationships between trustees, volunteers, and members. This ensures clarity of roles, responsibilities, and reporting lines from the outset.

Policies & Procedures

Diyya is committed to maintaining high standards of safety, equality, and governance. We have established policies and procedures covering key areas of our work, including:

These policies are reviewed regularly to ensure compliance with current legislation and best practice.

Partnerships & Collaborative Working

Diyya works closely with a range of valued local partners across the public, voluntary,

and community sectors. Our collaborative approach strengthens service delivery and creates positive impact for the communities we serve.

Our partners include:

~~dl C il Ad l & C i~~

~~i~~

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Section C Objectives and activities

Diyya exists for the public benefit. Our core aims are to:

  1. Promote social inclusion

We support individuals — particularly women and their families in Lye and the surrounding areas — who may experience social exclusion due to gender, race, ethnicity, or other barriers. We help prevent isolation, address the needs of those already affected, and support them to build confidence, connections, and a sense of belonging within society.

  1. Improve wellbeing and quality of life

We provide and support access to safe, inclusive and culturally sensitive spaces and activities that promote recreation, learning, community engagement, and emotional and physical wellbeing. Our purpose is to enhance quality of life, strengthen community participation, and create positive opportunities for individuals and families.

What We Do

To achieve our objectives, we deliver a range of activities including (but not limited to):

Summary of the objects of the charity set out in its governing document

All activities are designed to remove barriers, empower individuals, and strengthen community cohesion and resilience.

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Activity 1 - Girls Connect Group

The aim of this project is to provide a warm, safe and friendly space for our youth, outside of the school environment.

Encouraging them to better connect with themselves and the community and contribute positively back into society.

To support them through the many challenges that they face today e.g mental health & wellbeing, suicide, drug abuse, peer pressure, bullying, overload of social media etc.

Activities include; cooking, baking, knitting, arts & crafts, general debates, sports games and outdoor pursuits.

Through engaging with the above activities, the youth are building up their confidence & self-esteem, learning new skills, volunteering, fundraising, developing their communicational, organisational and leadership skills and actively participating in community events.

Activity 2- Saheli Sessions (senior citizens club)

This project is delivered on a weekly basis and was initially launched just after the Covid pandemic, to tackle issues such as fear, bereavement, loneliness and poor health. It focuses on providing support for the forgotten gems of our community, our senior citizens.

The group consists of 25 plus members and the activities range from; pampering, cooking, exercise, gardening, swimming and outdoor pursuits.

Benefits include: Members feel less isolated & lonely. Have made new friends.

More information about community activities they could get involved in. Increase in confidence and skills. Improvement on health and wellbeing. Feeling empowered, independent, happier and healthier.

Activity 3 – Language support / ESOL

In collaboration with Halesowen College, we were able to successfully deliver Esol, basic English and I.T classes at our local Community Centre. It was vital that we were able to facilitate for these educational classes at a local and easily accessible venue. Common causes and barriers for the poor levels of education within our area and especially amongst women include; cultural restrictions, childcare, financial issues, domestically related problems, low confidence and self esteem, travel/distance.

We were very pleased to have succeeded in the discussions with our local college and successfully delivered Esol at our local community centre.

Benefits include: Self empowerment Independence Career & employment opportunities Financial sustainability & stability Self worthy Improved communicational skills Confidence to integrate

Activity 4 - Community Allotments

Our allotment sessions provide a peaceful outdoor space for women and families to grow food, build connection with nature, support mental and physical wellbeing, and develop practical gardening skills.

We also work in collaboration with local mental health and wellbeing services to deliver awareness sessions on topics including:

~~S lf~~

~~f l h l h di i~~

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Additional details of objectives and activities (Optional information)

We are extremely grateful for the invaluable contribution made by our volunteers, who have supported the organisation since its establishment in 2010.

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

One of our proudest achievements has been the successful development of our outdoor community space. Inspired by Hawbush Gardens and delivered in collaboration with the Lye Allotment Society, we secured several unused allotment plots which had been dormant for many years. A significant amount of time, effort, and physical work was required to restore and transform the land. Thanks to the hard work, commitment and dedication of our staff, volunteers, and local residents, the area has now been completely revitalised into vibrant and productive green spaces. More than 80 members, along with a number of community groups, now regularly access our allotments. They use the space to enjoy the outdoors, connect with nature, grow their own produce, build confidence, gain a sense of achievement, and improve both their physical and mental health and wellbeing. This development means we can now offer services not only at our centre but also in a safe and accessible outdoor setting within the local community. The allotments have created new opportunities for learning, connection, therapeutic activity, and intergenerational engagement.For the first time, we have also secured additional funding to install toilet facilities on site — an essential resource that will ensure all plot holders and participants can use and enjoy the space fully and comfortably. We are honoured and humbled to have been nominated for the Dudley CVS Community Awards 2025 and for The King’s Award for Voluntary Service in recognition of our work. This represents an important acknowledgement of our commitment, dedication, and the positive impact we strive to make in our community.

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Section E Financial review

Brief statement of the charity’s policy on reserves Financial Position at Year-End As of the end of the financial year, the charity held £78,704 in cash reserves. This amount is categorised as follows: • Restricted Grant Funding: £62,016 These funds are earmarked for specific projects and must be spent within the next financial period in accordance with the terms of the grants. • Unrestricted Funds: £16,688 These funds provide flexibility and will be used to help cover operational costs and other charitable expenses in the forthcoming financial year. Details of any funds materially Not applicable in deficit

Further financial review details (Optional information)

You may choose to include Our principal source of income during the year has been grant funding. In addition, we additional information, where are committed to building long-term sustainability and reducing reliance on external relevant about: grants. To support this, we generate modest income through nominal charges and • the charity’s principal sources membership contributions for selected activities, including: of funds (including any fundraising);

These small fees help us cover essential running costs while ensuring our activities remain affordable and accessible to the community we serve.

Section F Other optional information

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Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature(s)

Full name(s) Aksah Azad

Halima Sadia

Position (eg Secretary, Chair, Treasury Chair etc) Date 08.10.25

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DIYYA

Charity No. 1181064

Trustee's Report and Unaudited Accounts

31 March 2025

DIYYA Contents

Pages
Trustee's Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 11
Detailed Statement of Financial Activities 13 to 14

Page 1

DIYYA Trustees Annual Report

The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1181064

Principal Office

Lye Community Centre Cross Walks Road Stourbridge West Midlands DY9 8BH

Trustee

The following trustee served during the year:

Trustee for the charity in holding title to charity property Tahira Fawad Nadia Shahid Gabriela Mihai Aksah Azad Stacey Knowles

Key Management Personnel

Chair Halima Sadia

Accountants

T AS Accountants 412 High Street Smethwick West Midlands B663PJ

The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed

Aksah Azad 31 March 2025

Page 2

DIYYA

Independent Examiners Report

Independent Examiner's Report to the trustee of DIYYA

I report to the trustees on my examination of the financial statements of DIYYA for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

TAS Accountants 412 High Street Smethwick West Midlands

B66 3PJ 31 March 2025

Page 3

DIYYA

Statement of Financial Activities

for the year ended 31 March 2025

Restricted
funds
2025
Notes
£
Income and endowments
from:
Donations and legacies
3
180,701
Charitable activities
4
16,688
Total
197,389
Expenditure on:
Charitable activities
5
Other
6
193,967
Total
193,967
Net gains on investments
Net income
3,422
Transfers between funds
Net income before other
gains/(losses)
3,422
Other gains and losses
Net movement in funds
3,422
Reconciliation of funds:
Total funds brought forward
80,114
Total funds carried forward
83,536
Total funds
2025
£
180,701
16,688
Total funds
2024
£
208,107
12,321
197,389
193,967
193,967
220,428
8,883
132,798
141,681
3,422 78,747
78,747
3,422
3,422
80,114
83,536
78,747
4,779
83,526

Page 4

DIYYA

Balance Sheet

at 31 March 2025

Charity No. 1181064
Fixed assets
Tangible assets
8
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
9
Unrestricted funds
9
General funds
Reserves
9
Total funds
Approved by the trustees on 31 March 2025
And signed on their behalf by:
�ociw-
2025
£

4,832
4,832
78,704
78,704
78,704
83,536
83,536
83,536
83,536
83,536
83,536
2024
£
6,040
6,040
77,486
77,486
77,486
83,526
83,526
83,526
80,114
80,114
80,114

Halima Sadia 31 March 2025

Page 5

OIYYA Notes to the Accounts for the year ended 31 March 2025 l Accounting policies Ba515 of preparation The financial statements have been prepared in accordance with Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 july 2014 and the Financial Reporting Standartl applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Art 2011. Change in basi5 of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestrided funds These are available for use at the discretion of the trustees in furtherance of the general objecls of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricte& funds which include a revaluation reserve representing the restatement of inveslment assets at their markel values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation fund5 Restricted funds Income Recognition of income Income is included in the Statement o* Financial Artivities ISOFAI when the charitv becomes entitled to. and virtually certain to receive. the income and the amount of the income can be measU￿d with sufficient reliability. Incorne wilh related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and Voluntary income received by way of grants. donations and gifts is included in the the SOFA when receivable and only when the Charity has tknconditional entitlement lo the income. Tax reclaims on Income from tax reclaim5 is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Oonated services These are only Included in income Iwith an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. nvestment income This is included in the accounts when receivable. Gains/llossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets legacies Gains/llossesl on investment assets Thi5 includes any gain or loss on the sale of investments. Page 6

DIYYA Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs a550ciated with attracting voluntary income, fundraising raising ftjnds trading costs and investment management costs. Expenditure on These comprise the costs incvrred by the Charity in the delivery of its artivities and charitable activities service5 in the furtherarbce of its object5, including the making of grants and 80vernance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the enil of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirefflents of the Charity, including any auditlindependent examination fees, COSt5 linked to the 51rategic management of the Charity. together with a share of other administration cosls. These are support COS¥S not allocated to a particular activitv. Grants payable Governance cost5 Other expenditure Taxation The charity is exempt from tax on its charitable activities. Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as thev arise. Storks Stock is included at the lower of cost or net realisable value. Donated items of stock are recogni5ed at fair value which 15 the amount the charity would have been willing to pay foc the items on the open market. Trade and other debtors Trade and other debtors are recognised al the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash ai bank and on hand. demand depos¢ts with banks and other short.term highly liquid investments with origFnal rnaturities of three monihs or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Staternent of Cash Flows. cash and cash equivalent$ are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash m3na8ement. Trade and other creditors Short teTm creditors are measured al the transaction price. Other creditors and provisions are reco8nised where the charity has a present obligation resulting from a past event that will probably result In the transfer of funds to a third party and the amount due to seltle the obligation can be Measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 7

DIYYA Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which tt is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the funrtional cufrency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transaction5 in currencies other than the functional currency of the charity are recorded at the rate of exchange on ihe date that the transaction occurrpd. All exchange differences are are tèken into aiLount in arriving at net income/expenditure. Leased assets Where the charity enters into a lease which FY*ails taking substantially all the risks and rewards of ownership of an asset, the lease is treBted 35 a finance lease. Leases which do not transfer substantially all the risKS and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recogni¢ed as assets of the charity at their fair value at the inception of the lease or. if lower, at present value of the minimum lease payments. The corresponding liability to the. I￿$s0T,. inclijded in tk,e tialance Sheet date as a finance lease obligation. Lease payments are apportioned.betVAeen tin3ncL Experises and reductton of the lease obligation so as to achieve a constant rate of interest on the remaiii inE balance of the liability. Finance expenses are recognised immediately, unle5S they are directty attfibulable to qualifying assets, in which case they are capitalised in accordance Nvith the charity's policy ori borrowing costs. Assets held under finance leases are depreciat=d in the same way as owned a55ets. piil ￿alue Operèting lease payments are recogn15ed as an expense on a straight-line basis over the lease term. In the event that lease incentives are receivod to erbter into operating leases. such incentives are recognised as a liability. The aggregate benefit of incentives 15 recognised as a reduction of rental expense on a straight-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contribution5 are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The asset5 of the plan are held separately from the charity in independently administered ftjnds. Receipt of donated Boods, facilitie5 and services All donated goods, facilities and service5 received are recognised within incoming resources and expenditure at an estimate of the value to the chartty- Page 8

DIYYA

Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
4
Income from charitable activities
Restricted
£
180,701
180,701
Unrestricted
£
16,688
16,688
Restricted
funds
2024
£
208,107
12,321
220,428
8,883
132,798
141,681
78,747
78,747
78,747
4,779
83,526
Total
2025
£
180,701
180,701
Total
2025
£
16,688
16,688

Page 9

DIYYA

Notes to the Accounts

5
Expenditure on charitable activities
Expenditure on charitable
activities
Governance costs
6
Other expenditure
Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
7
Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
8
Tangible fixed assets
Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Restricted
£
84,881
8,138
4,243
94,554
2,151
193,967
2025
58,066
10,567
4,757
73,390
Total
2025
£
Total
2025
£
84,881
8,138
4,243
94,554
2,151
193,967
£
7,550
7,550
1,510
1,208
2,718
4,832
6,040
Total
2024
£
8,883
8,883
Total
2024
£
114,877
5,463
9,967
1,741
750
132,798
2024
93,038
9,461
1,746
104,245
£
7,550
7,550
1,510
1,208
2,718
4,832
6,040

Page 10

DIYYA Notes to the Accounts

9 Movement in funds

General funds:
Unrestricted funds:
Restricted funds:
Total funds
10Analysis of net assets between funds
Fixed assets
Net current assets
11Reconciliation of net debt
Cash and cash equivalents
Net debt
12Commitments
Operating lease commitments
At 1 April
2024
80,114
80,114
, . ,
Annual commitments under non-cancellable operating leases
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:
2025
Land and
buildings
£
Incoming
resources
(including
other
Resources
expended
gains/losses
£
£
.· ,. I ,,,.
·1 I, '
'- · '·· Restricted
;J,_e, �it tne pre
funds
l',, , . ressc1·1,1nclud,
·, ·; :ri.or: bf:hv�,en fi
£
4,832
78,704
· f r,\nl !,e ·2
83,536
At 1 April
_I U)
,·2024
Cash flows
·£
£
77,486
1,218
77,486
1,218
77,486
1,218
are as follows:
·2cfas'·.ri'" ·
2024
Qther
£
2025
£
4,757
"Land and
lebuildings
£
At 31
March
2025
£
83,536
83,536
Total
£
4,832
78,704
83,536
At 31
March
2025
£
78,704
78,704
78,704
2024
Other
£
2024
£
1,746

Page 11

Statement of Cash flows

DIYYA

for the year ended 31 March 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Net cash provided by operating activities
Net cash used in investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2025
£
3,422
1,208
4,630
4,630
77,486
82,116
78,704
78,704
2024
£
78,747
1,510
80,257
(7,550)
72,707
72,707
77,486
77,486

Page 12

DIYYA

Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Charitable activities
Total income and endowments
Expenditure on:
Charitable activities
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Staff welfare
Temporary staff
Motor and travel costs
Vehicles - General costs
Travel and subsistence
Premises costs
Rent
Rates
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Bad debts
General insurances
Information and publications
Software, IT support and related
costs
Restricted
funds
2025
£
180,701
180,701
Total funds
2025
£
180,701
Total funds
2024
£
208,107
208,107
12,321
12,321
220,428
8,883
8,883
8,883
93,038
9,461
1,746
7,307
336
2,989
114,877
5,463
5,463
8,169
198
1,600
9,967
1,053
218
180,701
16,688 16,688
16,688
197,389
58,066
10,567
4,757
8,461
3,030
84,881
1,665
6,473
8,138
4,243
4,243
16,688
197,389
58,066
10,567
4,757
8,461
3,030
84,881
1,665
6,473
8,138
4,243
4,243
662
65,278
245
662
65,278
245

Page 13

DIYYA Detailed Statement of Financial Activities Stationery and printing Subscriptions 1,257 27,112 94,554 1,257 27,112 94,554 470 1.741 Legal and professional costs Accountancy and bookkeeping Other legal and professional costs 750 750 750 1,401 1.401 2,151 2,151 750 Total of expenditure ol other ¢osts Total expenditure 193,967 193,967 132,798 193,967 193,967 141,681 Net gains on investments Net income 3,422 3,422 78,747 Net income before other 8alnslllossesl Other Gains 3,422 3,422 78,747 Net movement in funds 3,422 3,422 78,747 Re¢onclllatlon of lunds.. Total funds brought forward 80,114 80,114 4,779 Total tunds carrled forward 83,536 83.536 83,526 Page 14

DIYYA Independent Examiners Report Independent Examiner's Report to the trustee of DIYYA I report to the trustees on my examination of the financial statements of DIYYA for the year ended 31 Marc 2025. Responsibilities and basis of report As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: the accounting records were not kept in respect of the charity as required by section 130 of the Act. or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. TAS Accountants 412 High Street Smethwick West Midlands B66 3PJ 31 March 2025 Page 3