|||**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|||||||||||||||||| **TAR** 1 |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** **TAR** 2 ## **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)** **TAR** 3 You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. ## **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: - Health and Safety Policy - Child Protection & Safeguarding Vulnerable Adults Policy (including appropriate DBS checks) - Equality & Diversity Policy - Code of Conduct - Liability Insurance - COVID-19 Risk Assessment Policy - Sustainability Policy - Disciplinary Policy - GDPR & Data Protection Policy - Fire Safety & Fire Regulations Policy 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: - Department for Work and Pensions - Black Country Healthcare NHS - Christ Church - Sunshine Club - Women’s Awareness Association - Lye Library - Reaching for Change – Roma Community - Mary Stevens Hospice - Dudley Council Public Health Department - Lye Community Centre ~~dl C il Ad l & C i~~ ~~i~~ **TAR** 4 ## **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. 2. 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** - Community learning and skills development, including ESOL and confidencebuilding programmes - Wellbeing and mental health support activities - Social, cultural, and faith-sensitive community events - Recreational and physical activity opportunities for women and families - Youth engagement activities and leadership development - Volunteering pathways and community involvement opportunities - Partnership-based programmes with local services, colleges, health providers, and voluntary organisations - Signposting, informal advice, and community support - Spaces for connection, belonging, and peer support All activities are designed to remove barriers, empower individuals, and strengthen community cohesion and resilience. **TAR** 5 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: - Domestic abuse awareness - Mental health and emotional wellbeing ~~S lf~~ ~~f l h l h di i~~ **TAR** 6 **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: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. Section D Achievements and performance **TAR** 7 ## 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. **TAR** 8 ## **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); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. - Health and Fitness sessions - Saheli Sessions (Senior Citizens Group) - Holiday Clubs (entrance fees) - Community trips (participant contributions) 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** **TAR** 9 ## **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 **TAR** 10 ## **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: - 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 ## **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** |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**
10**Analysis of net assets between funds**
Fixed assets
Net current assets
11**Reconciliation of net debt**
Cash and cash equivalents
Net debt
12**Commitments**
**_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**
le**buildings**
£|**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