2023-03-31-accounts - Distributing Universal Aid

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REGISTERED CHARITY NUMBER: 1198063 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 FOR DISTRIBUTING UNIVERSAL AID Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

DISTRIBUTING UNIVERSAL AID CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PEIUOD 25 FEBRUARY 2022 TO 31 MARCH 2023 Page Report of the Trnstees I to 13 Independent Examiner's Report 14 Statement of Financial Activitie5 15 Balance Sheet 16 Notes to the Fijjaneial Statements 17 to 19 Detailed Statement of FinancfiAI Aclivities 20

TABLE OF CONTENTS DUA PRIORITIES Necessities fi Livelihood Support EducGtion Support Medical Support Additional Criteria Grant Monitorins LEGAL FRAMEWORK Policy Statement Governing Document ORGANISATIONAL STRUCTURE DUA CHARITY Bangladesh

PAGE 02 DUA PRIORITIES MAKING A DIFFERENCE WITH DUA DUA Charity is dedicated to sustainable development, focusing on essential need5 such as water. fcrt)d, shelter, healthcare, and education for marginali5ed communities. Our organlsatlon is committed to supportTng orphans and children, asslstlng Indlvlduals in securing employment, establishing IlvelThoods. providing vital life skills to the most disadvantaged. A key emphasis 15 addressing the challenges faced by orphaned children, striving to protect them from abuse and exploltatlon through the orphan sponsorship programme. DUA Charity seeks to provide education, care, and necessTties for orphaned children, offering donors the opportunity to make a posltive impact on their1Sves. Beyond orphan spon50r5hi P) our organisation addresses the root cause5 of poverty by supporting initiatives that create employment opportunities and build sustainable livelihoods for families. Through the provision of essential life ski115 and education, DUA Charity empowers dlsadvantaged communitie5, aiming to break the cycle of poverty and foster a sustainable f uture. The overarching vision is to create a world where everyone has access to essentlal need5 arid the opportunity to build a better life for themselves and their families, making a lasting impact on the communities they serve. Distributlng Universal Aid IDUAI Charlty, a rapi(Ily growing non.profit organlsation and Tnterna-tional NGO,.I¢ is dedicated to providlng essential support 'worldwlde. Committed to the beliet that eyeryotie deserves "acces5 to baslc neces5itie5" like food, sl)elter, .,ahd healthcare, DUL Charity goes, beyond immediate relief by iinhiementlng self-sustaining development programmes. Our organlsation strlves to create a sustainable future by empowering communities to Improve their lives through a comprehensive approach. From ',emergency relief in the fa.0f natural dlsasters and conflict5 to stablishing healthtare facilities and SUPPDrting educational .4nitiatives, DUA Charity addresses 4 iverse needs. With the invaluable support tif volunteers and donors worldwide, we collaborate wlth individuals and organi5ations make a la5tin8 impact,, fosLering a future kne everyone has ,*" Qccess to essentials and the opportunity to enhance their lives.

PAGE 03 PRIORITIES tUl"ING Necessities & Livelihood Support The trustees are keen to support poor with grants for food, clothing and necessities and establish livelihoods: Criteria: The beneficlary has to be residing in a poor vi Ilage, or an area affected by a natural disaster Those widows who have no source of income or very low income will be priorltised Those who have a large number of dependents and do not have sufficient income to meet the costs for basic necessities will be supported. Those that apply or are identified by the local representative, should have their income status verifTed by visiti ng the local vi Ilage elders or local counci Ilors or local professionals such as doctor5.

PAGE 04 PRIORITIES Education Support The trustees are keen to give grants to orphans and poor people to access to school. Criteria: The person resides in a poor or rural village Those persons who have no source of income or very low income will be prioritised The person is known to the local village elders or officials who can verify their status of not having sufficient income to meet the costs of attending the school or training centre

PAGE 05 PRIORITIES Medical Support The trustees are keen to support those suffering from infections and minor ailments to access free medical treatment {via medicines) which they would not afford. Criteria: The person resides in a poor or rural village Those persons who have no Source of income or very low income will be priorit15ed The person is known to the local village elders or officials who can verify their status of not having sufficient income to meet the costs of medical treatment The person has a medlcal report from a hospital or doctor verifying their need for medical treatment Additional Criteria 11 All prospective beneficiaries will undergo checks on the sanctions register to ensure that they are not sanctioned. An open source check will also be carried out to ensure that there is no controversy surrounding the beneficiary and that the support of the organisation will not put the reputation of the charity at risk. Referees will be required and followed through for new beneficiaries.

PAGE 06 PRIORITIES Grant Monitoring All grantees will be subject to Vlslts by the Local Representative to ensure that the grant ha5 been spent in accordance with the terms of the grant. For education grants, the Local Representative will vislt the educational establishment to ensure that the grantee is enrolled and attending. In March 2015 the £overnment updated its interagency guide for safeguarding arKI promoting the welfare of children: Working Together to Safeguard Children, this document outlines the need for community groups to be aware of their responsibilities for safeguarding and promoting the welfare of children how they should respond to child protection concerns and how to make a referral to local authority children's social care or the police if necessary. ALI DUA staff, volunteer5 and Organi5ations we support who have contact with children and young people will be made aware of this responslbility. DISTRIBUTING

PAGE 07 LEGAL FRAMEWORK MAKING A DIFFERENCE WITH DUA DUA policy has been drawn up on the basls of law and guidance that seeks to protect children, including: UN Convention on the Rights of the Child The Children's Act 1989 DUA recogni5e that.. The welfare of the child TS paramount. as enshrined in the Children Act 1989 All children, regardles5 of age, disabTlity* gender. racial heritage, religious belief. sexual orientation or identity have a right to equal protection from all types of harm or abuse Working Together to Safeguard Children 2015 The Social Services and Wellbelng (Wales Act 2014 Some children are additionally vulnerable because of the impact of previous experiences, their level of dependency. communication needs or other Tssues Scottish Government 120141 National Guidance for Child Protection in Scotland The Human Right5 Act The Code of FundraTsing Practice The General Data Protection Regulation Working in partnership with children, young people, thelr parents, carers and other agencie5 is essential in promoting young people's welfare Policy statement: DUA is committed to the protection of children and the saf eguardi ng of their welfare. We are totally committed to the right of all children to grow, develop and thrlve in a safe, caring environment. Protecting children from abuse is an integral part of the policy and intrinsic to the Charity objectlves. Governing document: Distributing Universal Aid (DUAI was formed in February 2022. It is reglstered with the Charity Commission under registration number 1198063. The DUA financial account officially opened in December 2022 wlth Lloyds bank. DISTRIBUTING

PAGE 08 ORGANISATIONAL STRUCTURE KING A DIFFERENCE WITH DUA The charity trustees play a pivotal role in ensurlng the overall control and effective management of the charitable organisatlon. As dedicated iridividuals committed to the mission and objectives of the charity> the trustees willingly contribute their time and expert15e without receiving any remuneration or f inancial benef its for their service5. The trustees, actin8 collectively as a governing body, convene at least once a year to deliberate on matters integral to the charity's operation. During these meetlngs, they assume responsibility for making crucial decisions pertaining to the overall management of the charity. the community facilities it oversees, and the various activities it provides to the community. The commitment of the trustees extends beyond annual meeting5, as they remain actively engaged in ongoing decision.making proce55e5. While the trustees retain ultimate responsibility for the charity's direction. they wisely delegate the day-to-day management of the charity, community facllltles, and specific project5 to designated trustees. This delegation allows for a more efficient and 5peciali5ed approach to the diverse aspects of the charity's operations. The deslgnated trustees entrusted with day-to-day management carry out their responsibilities wlth a focu5 on the charity's objectives and the well-being of the communities it serves. They navigate the intricacies of daily operations, erbsufTng that the charity's resources are optimally utilised and that its activltles align with its mission. The selfless dedication of the trustees. their voluntary service, and their strategic oversight collectively contribute to the Success and impact of the charlty. This governance structure reflects a commitment to transparency. accountability* and the effective utilisation of resources to fulfil the charity's overarching mission of making a positive difference in the community. DISTRIBUTING

PAGE 09 DUA CHARITY MAKING A DIFFERENCE WITH DUA BANGLADESH DUA team's efforts across various regions of Bangladesh went beyond routlne actlvltles, showcasing a heartfelt dedlcatlon to comm unity welfare and sustai nable initiatives. Thls com mitment serves as the backdrop for a closer exp loration of the Impactf ul initiatives carried out durlng thls perlod. ref lecting the team'5 professlonal yet com passionate approach to making a pos?tive and lastlng Impact on the com munltle5 they sérve. Community Engagement and Team Development: The DUA team actively engaged in 5upervislng and team- buildi ng exercises, f 05tering stronger connections wfth the communities in Sylhet, Moulvibazar, and Nabigonj. Meetings with volunteers f urther Strengthened the network of support. Ramadan Food Pack Support Programme: Two significant distributions of Ramadan food packs were organised in two di5trict5, Catering to 100 familie5. Each food pack, designed for famTlies with an average slze of 7 to 8 individuals. contributed significantly to the well-being of approximately 8CKJ people during Ramadan 2023. Orphanage Collaboration in Chittagong: A partnershlp was established with an orphanage In Chittagong. DUA Charity facilitated the supply of clean and safe water to the building, benefiti ng 120 orphan children. Identifying the need for f urther support, the team recogni5ed the school's requirement for orphan Sponsorships, ensuring 5UStainable aid for the institution. Support for Homeless Indiylduals: In an effort to assist those in need, DUA Charity provided aid to approximately 100 disadvantaged Indlvlduals who were homeless, offering support to those sleeping on the streets and in train Station5.

PAGE 10 DUA CHARITY MAKING A DIFFERENCE WITH DUA BANGLADESH Water Well Initlatlves for Safe Drinking Water: Emphasising the importance of access to safe water, DUA undertook the construction of hand tube wells in various vSllages. These wells were bullt to be shared within the community, providing a sustainable source of safe drinking water. Meetings th the villages and beneficiaries demonstrated the profound impact of these initiatives, with communities experiencing the benefits of reliable and safe water 50urces. In essence. the activities undertaken in Bangladesh in January weren't just about providing ald., they exempllfled DUA Charlty'5 dedlcatlon to upllftlng communlties and addressing the crltical needs of vulnerable populatlons through a blend of compasslon and sustalnable solutlons.

DISTRIBUTING UNIVERSAL AID REPORT OF THE TRUSTEES FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 The trustccs prcscnt their report with the financial statcmellts of the chaTity for the period 25 February 2022 to 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Pra¢ti¢e applicable to chaTiti¢s preparing their a¢counts in a¢¢ordancc with thc Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102) {eff¢ctive l January 2019). INCORPOIL4TION The ¢haritabl¢ Company was incorporated on 25 Febn]ary 2022. OBJECTIVES AND ACTtvrrIES Objeetives and aims To relieve financial hardship among poor people, widows, 0hanS and other people in need by means of. but not, exclusively. making grdnts for providing or paying for items, equipment, services and facilities. including the provision of food. clean water, clothing, livelih(K)d programme4 costs for attending school and medica] treatment for the benefit of the said persons. Public benefit The trustees confirni that they have complied with the duty in section 4 of the Clwities Act 2011 to have due regard to public benefit guidance published by the Commission in detennining the activities undertaken by the Charity. STRUCTURE, GOVERNAf4cE AND MANAGEMENT Governing document The charity governing documents is a CIO Foundation model constitution registered with the Charity mmission on 25th February 2022. The charity is controlled by its governing documenl, a deed of trust, and constitutes a table Incorporated Organisation (CIO) as dcfined by Charities Ad 2011. REFERENCE AND ADMINISTRATIVE DETAILS Registered Compally number CE028453 (England and Wales) Registered Charity number 1198063 Registered office Jhumat House 160 London Road Barking Essex IGII 8BB Trvstees Rani Bcgum Luthfa Begum Mansoor Zia Khan Page 12

REPORT OF THE TRusfEES FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 Independent EMThlDer Anwer Patel BAO4oDs) BFP FCA 364. 368 Cranbr RoAd nford IG2 6HY IY- l L 20)s and sign4 on its behalf by. Page 13

INDEPENDENT EXAMINERtS REPORT TO THE TRUSTEES OF DISTIUBUTING UNIVERSAL AID Independent examiller's report to the trnstees of Distributing Universal Aid I report to the charity tn]stees on my examination of the accounts of Distributing UniveTsal Aid (the Trust) for the period 25 February 2022 to 31 March 2023. ReSpo$1b111t1es and basis of report As the charity tNslees of the Trust you are responsible for the preparation of the a¢¢ounls in accordance witb the requirements of the Charities Act 2011 ('the Act?. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's strdtement I have completed my examination. I Confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in Tespect of the Trust as required by Section 130 of the Act. or the accounts do not accord with thosc rccords- OT the accounts do nol comply with the applicable requirements concerning the forn] and content of accounts set out in the Charities (Accounts alld Rewrts) Regulations 2008 other than any requirement that the accounts give a true and fair view which 18 not a matter considered as part of an independent examination. I havc no ¢onc¢rns and have come across no other matters in connection with the cxamination to which attention should be drawn in this report in order to enable a proper understanding of the ac¢ounts to be reached. Anwer Patel BA(Hons) BFP FCA Prestons & Jacksons Partnership LLP 364 - 368 Crdnbrook Road Ilford Essex IG2 6HY Date.. 0% 2LI Page 14

DISTRIBUTING UNIVERSAL AID STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 Unrestricted Restricted fund fi]nd Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE OFI Charitable activities Charitable Adivity 898 898 NET INCOME IA92 1,000 2,492 TOTAL FUNDS CARRIED FORWARD 1,000 The notes fom) part of these financial statements Page 15

DISTRIBUTING UNIVERSAL AID BALANCE SHEET 31 MARCH 2023 Notes CURRENT ASSETS Cash at bank 2,792 CREDITORS Amounts falling due within Olle year (300) NET CURRENT ASSETS 2.492 TOTAL ASSETS LESS CURRENT LIABILITIES 1492 NET ASSETS 2.492 FUNDS Unrestricted fiinds Restricted funds 1,492 TOTAL FUF4DS The financial statements wcrc approved by the Board of Trustecs and avthorised for issue on . 13: 2.3......... . and were signed on its behalf by: Trnstee ¢ The notes fonn part of these financial staternents Page 16

DISTRIBUTING UNIVERSAL AID NOTES TO THE FIIYANCIAL STATEMENTS FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 ACCOUNTING POLICJES Ba$ls of preparing the financial statements The financial statemcllls of the charitable eompany, which is a public benefit entity under FRS 102, have been prepared in Accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities: Ststemcnt of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicablc in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the bistori¢al cost conventioll. Statutory IDformalioD Distributing Universal Aid (DUA) is a charitable iucorpornted orEani8ation (CIO) registered with Charity Commission An England and Wales. The registered office address can be found at ihc inforniation page. Income A]1 income is recognised in the Staicmcnt of Financial Activities once the charity has entitlement to the fimds, it is probable that the income will be received and the amount can be measured rcliably. Expenditure Liabilities are recognised as expeDditUTe as soon as there is a legal or constrnctive obligation committing the charity to that expcnditure, it is probable that a Iransfer of economic benefits will be required in settlement al the amount of the obligation can bc mcasured reliably. Expendilure is accounted for on an accruals basis and has been classified lder headings that aggregate all cost related to the category. Wh¢re costs camiot be directly attributed lo partiar headings they have been allocated to activities on a basis coJ)sistent with the usc of resources. TaxatioD The charity is exempt from corporation tax on its ¢haritable activities. Fund accounting Unrestricted fimds ¢8n be used in accordance with the charitable objective5 at the discretion of the trustees. Restricted fimds can only be used for particular restricted purposes within the objects of the charity. Restrictions arisc whcn specified by the donor or when fimds are raised for particular restricted puryoses. Further explanation of the nature and pUoSe of each fvnd is included in the noles to the financial statements. Page 17 continued...

DISTRIBUTING UNIVERSAL AID NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 DONATIONS AJYD LEGACIES Donations CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals ChaTÈtable Activily 27 871 898 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the period ended 31 March 2023. Trnslees, expenses There were no trustccs, expenses paid for the period ended 31 March 2023. KEY MANAGEMENT PERSONNEL Key Management Personnel comprised of the Board of TStees. CREDITORS: AMOUNTS FALLING DUE TIllN ONE YEAR Accrued expenses 300 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted fund fijnd Total funds Current assets Current liabilities 1,792 300) 1,000 2.792 300) Pag¢ 18 continued...

DISTRIBUTING UNIVERSAL AID NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 MOVEMENT IN FUNDS Net movement in fiu]ds At 3113123 Unrestricted fullds General fund J,492 1,492 Restricted funds Restricted Funds 1,000 1,000 TOTAL FUNDS Net movement in funds. included in the above are as follows: Incoming Resources Movement resources expended in ndS Unrestricted funds General fund 2290 (898) 1,492 Restricted funds Restrieled Funds 1,000 1,000 TOTAL FUNDS 898) 2,492 Restrieted Fund5 All Testricted funds Caled forward as at 31 si March 2023 related to Zakaai fund. RELATED PARTY DISCLOSURES There were no relatcd party traJ)saclions for the period ended 31 March 2023. Page 19

DISTRIBUTING UNIVERSAL AID DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 25 FEBRUARY 2022 TO 31 MARCH 2023 INCOME AND ENDOWMENTS Donations and legaeies Donations Total Incoming resources 3J90 EXPENDITURE Cbaritable aetiYAties Evenl Costs 27 Support costs Management Office Rent 571 Governance costs Independent Examiners Fccs 300 Total resources expendcd Net income This page does not fomi part of the statutory financial statements Page 20

Charity Commission

Charity Commission Annual Return 2023

DISTRIBUTING UNIVERSAL AID

Charity registration number: 1198063

Most of the information you give in this form will become publicly available on the Register of Charities. Any field that the Charity Commission will not display will be clearly marked. This document is a record of the information provided in the Annual Return 2023.

Financial period

Financial period start date

25/02/2022

Financial period end date

31/03/2023

Income and spending

Income £

£3,390

Spending £

£898

Number of contracts from government

How many contracts (other than grant agreements) did your charity receive from central government or a local authority during the financial period for this return?

Number of grants from government

How many grants did your charity receive from central government or a local authority during the financial period for this return?

Income breakdown

Donations and legacies (excluding Endowments Received)

£3,390

Charitable activities

£0

Other trading activities

£0

Investments

£0

Other

£0

Grantmaking

Is grant making the main way your charity carries out its purposes?

Recipients of grants

Please round all figures to the nearest pound (do not enter decimal points or commas).Individuals

£0

Other charities

£0

Other organisations that are not charities

£0

Trustee payments

Excluding out of pocket expenses, for what were any of the trustees paid during the financial period for this return?

⊠ e. None of the trustees have been paid

Did any of the trustees resign and take up employment with your charity in the financial period of this return?

Income from outside the UK

Did your charity receive income from outside of the United Kingdom in the financial period of this return?

Delivering activities outside the United Kingdom

Did your charity deliver charitable activities outside of the United Kingdom in the financial period of this return?

Spending outside England & Wales

Did your charity spend funds outside of the United Kingdom in the financial period of this return?

Trading subsidiaries

Does the charity have any trading subsidiaries?

Charity contact details correct

Is the contact address displayed from the Register of Charities, correct?

Yes

Charity headquarters details correct

Is this the same address that you use as your charity's administrative headquarters?

Yes

Charity contact address

JHUMAT HOUSE

160 LONDON ROAD

BARKING IG11 8BB

Charity Headquarters address

JHUMAT HOUSE

160 LONDON ROAD

BARKING

IG11 8BB

Membership type

Is the charity part of a wider group structure with a parent body and subsidiary bodies?

no, the charity is not part of a wider group structure

Employment contract types

People were permanently employed by your charity

People were on fixed-terms contracts with your charity

Self-employed people were working for your charity

Governance policies

Internal charity financial controls policy and procedures

Safeguarding policy and procedures

Yes

Financial reserves policy and procedures

Complaints policy and procedures

Not applicable

Serious incident reporting policy and procedures

Internal risk management policy and procedures

Not applicable

Trustee expenses policy and procedures

Not applicable

Trustee conflicts of interest policy and procedures

Not applicable

Investing charity funds policy and procedures

Not applicable

Campaigns and political activity policy and procedures

Not applicable

Bullying and harassment policy and procedures

Not applicable

Social media policy and procedures

Not applicable