REGISTERED CllARtTY NUMBER: 1198063
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
DISTRIBtTfiNG UNIVERSAL AID
Prestons & Jacks1)ns Patthershw ILP
364- 368 Cranbrook Road
llford
IG2 6HY

DISTRIBUTtNG UNIVERSAL AID
CONTENTS OFTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Report ofthe Trwt¢
1 10 13
Independtnt Enmln¢V$ Report
14
stst¢mtTrt of Fijthaew A¢¢1￿
15
Bal•nc¢ Sheet
16
Notrs lo th¢ Flnand￿ Statements
17 to 22
Dttslled Ststrment of Ffinand￿ Acdvftl

REPORT OF THE TRUSTEES
FOR THE YEAR E]￿ED 31 MARCH 2024
The tnJste¢s pres￿1 thcir rcptht with the financial statemcnts of th¢ thaTity for thc year end
31 March2024. Thc trustces have adoN￿l the prnvisions of Accounting and RewtiDg by Clwilie8.'
Ststemeni of Recommend¢d Practice applicable to cbarities preparing their accounts in accordance with the
Financial Reportin8 Standard applicable in the UK and Republic of Irelattd (FRS 102) (¢ffe£tive l January
2019).
OBJECTIVES AND A￿1VITIEs
Objeedvos and •lD
To rclieve financial hardship among p￿r pcoplc. widows. orplwls and other people in need by means of. bul
not. exclusively, making grants for providin8 or paying for it¢m4 equipmenL services and faGilitiC5.
in¢ludi08 the provision of forf clean wattr. clothin& livelikKJod programn￿. costs for attending School and
meA1]￿l treatment for the benefit of the said wsons.
Publlc benrfli
The trnstees confuin that they have complied with th¢ duty in seciion 4 of the Clwities Act 2011 to have due
gard to public be￿rAt 8UAdance publis1￿d by the Conulli8sion in th¢ aclivitic8 UDdertaken by
the Charity.
sTRucru￿ GOVERNANCE AND MANAGEM
Goverttlng document
The charity governing d(Kuments is a CIO Foundation model L￿nStitUtion registered with the clwity
comnussion on 25th Febnwy 2022.
Thc clwity is coJ)trolled by its gov¢rniJ)g document, a deed of tru84 and constitulc8 8 Ch￿itable
Incorporatcd Or8ani8ation (CIO) as defitThl by Chwitie8 Act 2011.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Cknrlty nwnber
1198063
Principal addre41
Jhumat Hou5¢
160 L4)ndon Road
Barkiti8
Essex
IGII 8BB
Truste
Luthfa Begum
MaDsi)or Zia Khan
Independent Examiner
ADwer Patel BA{Hons) BFP FCA
PTestons & Jack&)ns Partnership LLP
364 . 368 CTanbrwk Road
nford
IG2 6HY
Page I

DUA CHARITY ANNUAL REPORT 20Z3/24
TRUSTEES WHO SERVED DURING THE YEAR
M5 ROTh 8egum {Ch￿r Leodj
Mrs Llrtrfa Begum ITrustee)
Mr ManxLY Klh3n (Truslee)
REGISTERED CHARITY NUMBER
1198063
REGISTERED OFFICE
160 London Road
Bart*rw. IGii 88B
INDEPENDENT EXAMINER
Prestons & Joc1￿￿S P(Ntwshp LLP

DUA CHARITY
1198063
DIJA
DISTRIBUTING
Annual
Report
2023-2024

TA8LE OF CONTENTS
2 DUA PRIORITIES
Necessities & LivelihOod￿pK
Edticolion Support
Medicol Support
Addrtiornl Cn"teria
fyant M¢)nitorv
LEGAL FRAMEWORK
Policy Sroiemeni
c￿)verning Lkxumeni
ORGANISATIONALSTRUCTURE
DUA CHARITY
Sri Lonka
Burmo
Morocco

PAGE 02
DUA PRIORITIES
MAKING A DIFFERENCE WITH OUA
DUA Chafity Is d•dlc•t•d to suslJin•blg
d•v•lopm•nl. focusing on •ss¢n¢iJl n••ds
such as water, food. sholter. heJlthcai•. and
•ducatlon for marginalis¥td eommunili*s.
or9anlsation 15 commttt•d to supporting
orphans and childr•n. asslstlng indlvlduz41s in
s•curlng •mpioym•nl. •stab(lshlng
livelihoods. and provlding vllal knfe sk1115 to
the most dlsadvjntaged. A key èmphasls Is
addr•$5ing th8 chalL•ngÈs fac•d by
orpharsed children. striving to prolecl Ihem
fiom abuse and èxploltalion through the
orphan sponsorshlp programme. LMJA
Charity s••ks to provKl• •dvcatiofi. ¢•r•.
and necessStS•s for orphaned childrèn.
ollerlng donors the opportunily lo mak•
posltlve bmpact on their Ilv•s.
Bgyond orphan sponsorship, our
organisatlon addresses lh• root cJus•s of
pov•rty by supporting inlllailves thal cr•at•
•mployment oppoilunitie5 and build
suslainabl* livèlihoods lor famlll•s. Through
lh• provislon of •ss•ntlal Ilf• skllls and
*thCal￿n. DUA Charily •mpow•is
disèdv•niag•d communlllgs. Jlmlno to
br•ak th• cycl• of poverty and fost•r
suslalnabl• futur•. Th• ovèrarching vision Is
lo ¢r•ai* a world wherè averyone has
accoss to •ss•nlial n••ds atKI the
¢)pportunTrty to bulld a belt•r Iifv f¢x
th•mselv•s ond Iheir famllles. makino •
lastirtg impact on th• ¢ommunltl•s th•y
TrY*ghout Ih
èar. WA
knpxtfu
ts ¢¥La global s*aJ.
deinonsiraling a Ctsnmitrnenl lo supporting Ih05• In
d and pro¥lding CfLiFlai r&li(
clurin9 tknes ol dlsaster: Nofably. th•
I•y•d a rftal iole in r*sffth￿.,9￿trf
ertleroencies such
lTrie eaTlhquak&l in Mo
cco an<J Iha cytlort siwm in£urr¢ta
delivèring essenti& aid aThl ass15tance lo allecl•d c¢)mmiinit¢e5 Irp
dition to theFe T•liof
eflorts. DUA Charity has e
uted proj•ct5 in Sri Lanko
using on susl.Ilnabi•
devèlopniènl irtillèiivès th
address Long-t•rm challen9ès and conifibiile to Ih•-wdl-¥ÈN)
of local powlalions. The diverse efforts iinder5core
rgaThsaiion's de4dication lo
making a r)ositive difle¥
ce in varioLES le9￿￿$. bolh in
s Dr crisis and tttrÈugh ongoin9
evèlopment projects.

PAGE 03
PRIORITIES
Necessities & Llvellhood Support
The trustees are keen to supporl poor with gtants
lor food. clolhing and necessltles and establish
livellhoods..
Crlteria..
The benefl¢iary has lo be residing in a poor
vlllège. oi an area affècted by a nalural
disaster
Those widows who have no source of income
or very low Income will be prioritised
Those who have a large number of dependenls
and do not havè sufficienl income to meet the
costs for basic necessities will be supported.
Those Ihal apply or are identified by the local
representativè. should have their income
Status verified by vSsiting the lrtal village
elders or local councillors or local
professionals such as doctors_

PAGE 04
PRIORITIES
Educatlon Support
The trustees are keen to give grants lo orphans
and poor people lo access lo 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 loeaL village elder5
or officlals who can verify Iheir status of not
having sufficienl income lo meet the costs of
attending the school or training centre

PAGE 05
PRIORITIES
Medical Support
The trustees are keen lo support those suffering from infections and minor ailment5 to
acc¢ss Irt¢ mèdical trèalmont Ivia medicines) which they would nol afford.
Criterla..
The person rosid95 in a poor or rural village
Those persons who have no source of income or very low income will be priorllised
The person is known lo the local village elders or officla15 who can verify their status ol
not having sufficient income lo meet the cosls of medical treatment
The person has a medical reporl from a hospltal or doctor verifylng their need for
medical treatment
Additional Crlteria
All prospective beneliciaries will undergo
checks on Ihe sanclions register lo ensure thal
they are nol sanctioned. An open source
check wlll also be carried oul lo ensure that
there is no controversy surrounding the
beneficiary and Ihal the support of the
organisation will not put the reputation of the
charity at risk. Referees wlll be required and
followed through for new beneficiaries.

PAGE 06
PRIORITIES
Grant Monltorlng
All grantees will be subject lo visils by the Local Repies?nlative to onsure th81 the grant
has been spenl in accordance wlth Ihe terms ol the grant. For education grants. the Local
Representative will visSt Ihe educational eslablishment to ensure that the grantee Is
enrollèd and attending.
In March 2015 the govèinment updated ils interageney guide for safeguarding and
promoting the welfare of children.. Working Together to Safeguard Chlldren. thls document
oulllnes the nggd lor community groups to be aware ol tholr fesponsibilities for
safeguarding and pfomoling the welfare of chlldren how they should respond to chlld
protection concerns and how lo make a referral to local authorlly ¢hildren'5 social care OT
the police If necessary.
AII DUA slalf, volunteers and Organlsation5 we support who have contact wlth chlldfen and
young people will bè made aware of this responsibility.
DISTRIBUTING

PAGE 07
LEGAL FRAMEWORK
MAKING A OIFFERENCE WITH DUA
DUA policy h•$ be•n drJwn up on lh¢ bjsis of
law and gulthnce Ihat seeks to protect
childron. Includino..
UN Convgnllon on th* Rlghts of th• Chlld
Th• Chlldr•n's Acl 1989
Workin9 Tog*ther to S•f•9u•rd Childr•n
2015
DVA rKognls• that:
The welfar• ol Ihe chlld is paramount. as
ènshrined in thé Children Acl )989
• All children. fOgaidl•ss of age. dlsab61ity.
gènd•r. racial hèritagè. rèligious bellèf.
sexual oiienlalion oi idontily have J right lo
equal prot•ctton from all typès of harm or
abus•
Some chlldren are addltlonally vuln•rabl•
b•¢ausg ol thè impa¢[ of pr•vlous
exp•rienc•s. th•ir l•v•l ol dwnd•ncy.
communication n••ds or oth•r issues
Workin9 in paitnership wllh children. young
people. their parenls. earers and other
•gen¢les is essenlial in promoting young
people's welfare
Soclal Sèrvl¢•s and WellbÈlng IWal•sl
Acl 2014
Scoltlsh Gov•inm•nt 12014) Natlonal
Gyid•nc* lor Child Prol¢ction In Scotl•nd
The Human Rights Acl
Th• Code of Fun¢Jraisin9 Pra¢ti¢t
The General Data Piolectlon Regulallon
Pollcy stat•m•nt:
DUA is commillèd lo the prolectSon of chlldren
and lh8 saf•gL4ardlng of their welfarè. W• ar•
lotally commitled to the rl9hl of all chlldr•n to
grow. develop and thriv• in a safe. carFng
environment Prolecl¢ng children from abuse is
art integral part of Ihe policy and inlflrtsic lo th•
Chaiily objeclives.
Go¥•rnlng do¢um•nt:
Dislributing Unlversal Ald IDUAI was formed In
February 2022. It is règistèred with the Charity
Commi55ion under re9lStration number
1198063. The DUA financial account officially
opened in DÈc•mber 2022 wilh Lloyds bank
DISI"KIBUTING

PAGE 08
ORGANISATIONAL STRUCTURE
MAKING A DIFFEkENCE WITH DUA
Th• charlty trusleos pl•y a F4¥otal rol• In •nsufing ttt• ov•rall conlrol and eff•ctive m•nagèmènt of
th• charltabl• organisation. As de(*'coled individuals committ•d to th• mlsslon and objecllv•s of the
charity. Ihe trustèes willingly conlribute their time and experli$• without rKeiving any r•muneiatlon
or IlnanclaL bènèfits lor Ih•ii s•rvice*
Th• trust••s. acllng coU•clively as • governin9 body. conv•n• at least onc• a y•ar to dglib•iJte on
matter$ inl¢gr•l to th• charily's op•ralion. During ¢h•so m•etings. they Jssumè rèsponslbillty loi
maklng cruclal decislons perl•ining to the ovèrall managoment ol the charlty. th• community
facilities il ov¢rsèes. and the varlous activilios il provides lo th? ¢ommunily.
Th• commitment ol th• twslegs exlgnds beyond annual m••lings. as they remain actlvely en9ag•d
In ongolng declslon-maklrtg procèssès. Whilo the trustoes relain ulllmalg responslbllity for the
¢harity's dir•clion. Ihey wlsely delogate the day.to-day management ol th• charily. communlty
facilllies. and spétific projÈcls to designat•d trusteos Thts d•l+gatlon •lLows lor a moro efficlenl and
sp•clalls•d approach lo the dlv+rs¢ aspgcls of th• charity's op•ration&
Thg d8signaied tru$t••s •ntrust•d with day-lo-day managomenl carry out their responsibllitiès with
• locus on tho charity's obieclives and the wvll-b•ing of the tommunitiès il serv•s. They navigale
the inlricaeies of daily opèrations. ènsurlng that Ihe charlly's resources afe optimally utiLls•d and
that its activities align wilh its mission.
The selllgss dedic81ion ol lh* trusl¢•s. ttt•ir voluntary servlce. and Ihoif Stralegic oversight
¢oll*ctivèly contiibule to th• succ•ss and impaci ¢1 the ¢harity. This gov•rnance structuro reflects
commitm•nl to lianspar•ncy. accountabilily. and Ihe effeclive utilisation of rèsources lo lulfil the
charity's overarching mission ol making a positive difference In Ihe community.
DISTKIBUTING

PAGE 09
DUA CHARITY
MAKING A DIFFERENCE WITH DUA
In 2023-2024. DVA Charity •mbark*d ¢)n a year ol m•aninglul inilialiv•s. d•dicated s•rvic•. and
compassionat• oulrèach across diverse re9lons. Our Incredible voluntgors worked lirolossly
throughout th¢ y*ar. makin9 J significant impact on the lives ol those lacing hardship around Ihe
globe.
Our commilmènt to uplifling communilies involved humanilarian Jid efforts and suslainablf water
prgJe¢ls. addr*s5in9 ¢rili¢al needs and showcaslng oui unwavering d•dicatlon to communlly well.
belng.
Our •lforts extended to Sr5 Lanka. where we took a hollsllc approach by nol only m•ellng
suslenance n•ed$ but also focusln9 on educatlonal requirements. i•inforcing our dedlcatlon lo
comprehensiv• community dev•lopm•nl.
Our effoits eonlinved in Bumia. demonslraling our commitmenl to immedlate post.slorm ro11•l and
layin9 ihe gfoundwork for long-l•¥m well-being Ihiough sustalnable watèi aecess.
Our •ff*cliv• emergèncy r#s￿h$• in M¢io¢¢¢ bncludtd essgntiJl support to alfgcled familigs and )
locus on the welfare of vulnerable populations in orFthanaggs. highllghllng our dedlcatlon to
providing compr•h•nsiv• aid and foslering community w•llaro.
Throughout the yèar. DUA Charlty's •nd•a¥ours r•fl•clÈd a d•op ¢ommltm•nl lo m•kln9 a ptssltiv$
and lastin9 dilf•w•nc• in th• liv95 of Ihos• wo 59rv•.
DISTRIBUTING

PAGE 10
DUA CHARITY
MAKING A CMFFERENCE WITH DUA
SRI LANKA
DUA Charlty •xt•nd•d Its humthllarl•o) •fforti to Srf L￿￿*. lo¢uglng on •u•nllal ald and
•du¢•tlon•l support In rural ar•as.
R•mad•n Ald Dkntrlbutlon:
The DUA l•am poured thelr hearts inlo providing os$•ntial ald. distrlbutlng food pack$ 10 75 l•mill•s
in Sii Lankan villagès. Thls Inltlatlv• dir•clly touched Ihe lives ol around 450 indlvlduals In rural
areas, ensuring thèy had SUSienane• durlng th• sacred month of Ramadan. With ••¢h lamily unlt
conslsllng of apwoximal•ly 5 10 8 ￿¢Pl*. th•sè loo<1 provislons h•d a profound impacl on the local
¢ommunili•s.
Educatlon Support lor Lo￿1 ￿￿1)1*.
Recognising the prossing ne&cl for èducalional I￿O￿rceS. DUA Ch•rity identinèd and •$tJbllshed
connectlons wilh J local School. By ¢oLlaborating with the school authoflties. Iht go•1 w•s to
understsnd educatlonal deflclencles and requiremenls. Thls stop was crucial In ass•sslng how DUA
could eflecUv•ly ¢ontrbbul• to bridglng e(kncatlonal gap5 in Ihe Communily.
Th• Inltl•tlv•s und•rtak•n In Apyll In ￿1 L*nk• •¢1￿ DUA Ch•rlty'4 ¢•mmltm•nt io not only
provldSng •lS•ntl•l •￿t•n•ne* but also •ddrosslng th• •ducatlonal n•eds of l9¢41 £ommunltl••.
Thls und•rscor•s th•lr d•dlc*tlon to hollstk ¢ommunlty d•¥•iopm•nt, slwweasln9 • thoughtlyl
and carlng •pproa¢h to maklng R mèartlnglul ImpKt.

PAGE li
DUA CHARITY
MAKING A DIFFEAENCE WITH C)UA
8VIIMA
DUA Chaffliy whol•h•*rt•dly d•dk*t•d Its •Horts to proyldlnu vlt*l ￿￿￿tanc• In Burma, ftscusln9
on •m•rg•n¢y r•U•l In r•sPon￿ to th• aft•rn￿th of th• ￿•￿rnl dl•a•t•r. Storni Moch& And
s￿¢•1￿•b(•. uf• ¢*)mmynlty v•t•r Inltl•tl¥•&
£m•rg•ncy R•ll•f Post-storm:
In the face of the devastation caused by Storm Mocha. the DUA tearn 5wlflly moblused to dislrlbute
essential lood supplies to thosè affected. Th•￿ distril)utions wèiè aimèd •1 aiding individuals and
familie5 lrnpacted by Ihe slorm. providing cruclal suslenance durlng Ihe aftermath. DUA Charlly
promplly dispalchod essential f¢)od suppll•s to h•lp individuals Lofl strand•d wlihoul maans in lh•
wake ol th• slorm. slriviftg lo alleviate imm•dial• hJrdships. Following th•s• bnitlal r•lig1 m•Jsur#s.
the charlty suslained its commilm•nt by facilitating addltional donations lo support aff•cled
individuaL5 in thèii efforis lo rebuild and restore normalcy. Ongoing support was extended tg aid In
the rebullding •lforts. almlng to asslst Ihe alfect•d commvnities In Ih•ir recovery p¥oc•ss.
C•rnmunlty W•t•r Inltlatlv•A'.
R•eogni5ing the importance of accoss to clean water and •iming for lon9-teim suslainability. DUA
Charity initbated efforts to establish hand tube wells for communal use. These wells were specifically
designed to caler lo famlties Ilvlng togethei in close-knlt community setllngs. By Implementlng these
¢ommunaL wat•r sourcès. thè goaL was to pro¥5d• sustainabl• and accessibl• wat•r solulions for
Ihese communities. ensuring a relloblè supply for their daily needs.
Throughout June and July. DVA Charlty shov¢•sed Its unv•verfng ¢•mmltment to Immedlate
r•Llef post-storm Mocha In Burn￿. Concurr•ntly. the focus on •stabUshlng suslalnabio w*ter
ac¢•$s lald th• groundwork for th• long-t•rm w•ll-b•lng of •ffKt•d communltl•s. •mphaslslnB
th• lrnportance of endurkng 501uUons tor •6s•ntlal I￿o￿r¢?￿.
'4•4

PAGE 12
DUA CHARITY
MAKING A DIFFERENCE WITH DUA
MOROCCO
DVA Ch•rlty dlr•cl•d Its •tforti towards off•rlng •m•ry•n¢y ¥•ll•t and support In Morocco,
partl¢ul•fly In th• aft•rni•th ol an ••rthqu•k• In lh• Al￿* Mtwntalns.
Atl•s Mount•ln E*rthquak• Em•rg•ncy R•ll￿.
Following th• 4arlhqvak• in Ihe Atlas Mountain5. Ihe OUA l•am play•d a pivotal roL• ov•rs••lng
the distr1￿tIon ond donjtion proc•ss. Th￿r f¢xus was on a55t$llng 80 d•stitut* lamlllès aff•ct•d by
thè •arthquak•. Through thou9hlful distributlons •nd donations. ttte team provided essenlièl
SUPPOIt. addie551ng Imm•diat• n￿d$ and strivlng lo help th•so f4mili•s durln9 a challenging period.
Orph•n•i• Asilstanc• In Mwrnk•sh:
Acknowledglng Ibe vulnerabl• silyation ol eiphana9es in Marfak•sh. the DUA team made dedlcatèd
visits to eonnèct with these instltutions. Essential supplios such as milk. napples. and other
necessary Ilems for inlants and young chlLdr•n In th•50 oiphanaggs were donaled. This •lforl almed
lo olfor substanual asslslanc• and cale for the most vuln•r•bl• m•mbors of thesg Instltutions.
ensuring Iheir immediato n••d$ wèr• m•t.
Th• 5nltlatl¥•s In Mowocco durlng O¢tob•r vlvldly portray•d DVA Chrlty's ¢ommltm•Dt to
r•spondlng •ff•¢tlvely to •m•rgen¢l•s and provldlng •ss•ntlal •upport to •floclod lknilll•
Slmult•Mwsly. th•r• was a k••n focus on th? w•lf4r• Ot vuln•rabl• popuiallons In orph•nJg•$,
show¢a6lng th• charIt￿$ dedlutk>fi tts •ddr••slng th• dl¥•rs• n••ds of ¢¢)mmunltl•• In tlm•s ol

REPORT OFTHE TRUSTELS
and 8iglled on its E¢&olf by.
Page 13

INDEPEIWENT EXAMINERIS REPORT TO THE TRUSTEES OF
DISTRIBUTING UNIVERSAL AID
I report to the c￿lty ITU8tees on my examil￿on of the accotmts of Distribuling UDiveT8d Aid (the Trust)
forthe year ended 31 Mrch 2024.
Reiponllbllttlts *nd bwli of rq)ort
As the charity trustee8 of the Tn￿ you respo￿1￿1¢ for the rntion of the accounts in aw0rdall￿ with
the requirem￿ of the Clwilies Act 2011 Ilhc Actg.
I re[￿ in rupecl of my ¢xamination of th¢ Tn￿,5 accounts ou¢ undcr Se¢tion 145 of the Act alld in
carrying out my Cxaminatson I bave followed all applicable DI￿(10n8 Sive￿ by the C]wity Cotiytiis$ioD
uDd¢r Section 145{5)(b) of th¢ Acl.
IDdependeDt exam1De￿i rtateme•t
I have completed my examination. I confirni that no n￿ter1￿ matters have com¢ to my attention in
connection with the eXaMi￿110n 8ivitig me ¢ausc to beli￿ that in any material respeL*:
accounting re¢onls wue nLrt ID le8￿1 of the Tru61 as required by Se&Xion 130 of the Act. or
the accounts do oot accord with those r￿OrdS. or
th¢ aLYounts do Dot wmply with the *wlicable Tequirnents eonccrnwB thc forni and content of
accounts s¢t out in the Charities (A¢couDts and kq￿) Regulations 2(K)8 othcr than ally requirement
that th¢ accouw gi￿ a true and flir view wbtcb is a matter c0ti8idtred as part of an independent
I have no concerns and have come across rK) (rther matters in cono￿tIOn with the examiution lo wljich
attention should bc drawn in thi8 re￿￿ ID oth to eMblc a propcr undcrstandin8 of tbc •e¢ounts to be
Teached.
ADWW Pat¢1 BA(Hon8) BFP FCA
P￿St0￿8 & PaTtithp lJJ•
364. 368 Cranbwc¥)k Road
llfoTd
102 6HY
01
Page 14

DISTRIBirriNG uN￿ERSAL AID
sTATEmE￿r OF FINANCIAL AcfIvTTIES
FOR THE YEAR ENDED 31 MARCH 2024
Peri￿1
25rn22
Year Ended
3113124
Unrestricted Restricted Total
fund
fund
funds
3113123
Total
Note8
Do￿tionS and l¢gacies
27
3.390
EXPENDITURE ON
ChArltiblÈ *rtlvitks
Charilable Activity
14
17
898
IYET INCOMFJ(EXPENDITURE)
JOJ92
{l,(M￿}
9992
2,492
RECONCILIATION OF FUNDS
TO1￿ fiumts brougbi foTw8rd
J.492
2A92
TOTAL FLfNDS CARRIED FORWARD
The notes forni part of these financial statements
Page 15

BALANCE SHEET
31 MARCH 2•24
31J24
31.323
Cash at bank
1792
(3￿)
1492
r4rr ￿SET8
12
2.492
io
12084
1,492
..a.k...Qj.....20-￿-
Tru*oD É (ns QLirf'I
@e9￿￿
Page 16

DISTRIBUTING UNIVERSAL AID
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basts of prepArfn8 the flD*DcIAI statements
The financial ststements of the charity. which is a public bcncfit entity under FRS 102, have been
prepared ia accorthe with the Clwities SORP (FRS 102) 'Accounting and Reporting by ChaTiIi¢s,'
Statement of Recommerthd Practic¢ applicable to cknties prew1￿ their ae¢ounts iti accordanee
with the FiDawial Retxirting Standard applicable in the UK and Rq)ublic of Irelaud (FRS 102)
(effe£tive l January 2019).. Financial Rcwliog StsndaTd 102 The Financial Re￿rtIng Standard
applicable in the UK and Republic of Ireland, and the CJiaritic8 Act 2011. The fitlancial statemenls
stat￿ory Inform•tk)m
Distributing Univcrsai Aid IDUA) is a charitable iDcorporaied or8anisation (CIO) rc8iStered with
Charity ConuDission in F￿81alld and Wales. The rcgistqed offi¢¢ addr￿ can be found at the
infornjalion pagc.
In￿rne
All income is Te¢o80i*I in th¢ StatfflDCDi of Firwicial ActiVAties once the charity entitlement to
the fill￿8, il is pwbable that the incoJDC will bc rcceived and the amount can be measured reliably.
Liabilities are recognised as expenditu￿ as soon as thcrc is a Ic8al or constructive obli8alion
mmitting the c1￿￿ty lo that expenditure, it As probable that a traD81¢r of economic beDefits will be
Tequired in scttJ¢ment and thc amount of the obligation mwurcd rcli?bly. Expendity￿ i5
acwuntcd for Oll an ￿¢rualS basis and has been Classifi￿ under hcadings thai aggrycgat¢ all cost
related to the ¢atrgory. Whcrc ￿sts cannoi be dIr￿11Y attribut￿ to partiadaT hc4dings thcy ha￿ Ix¢n
atli)utcd to adivities OD a basi8 CODsislcnt with the use of resources.
Gr8nt$ off¢rtyJ subJ￿t to wndition5 which bave not been met 8t the year end date are no(ed 88
commitment bul not accrned &8 exrKndityre.
T*xatloD
The chariiy 18 cxcmo from tax on its cTrwitable activities.
Fund accouDtIDg
Unrestticted futKts can be used iti attodance with thc charitable objectives at the discretion of the
trnstees.
Restricted funds can only be used for porticular r¢strictd purwsc5 within the objects of the clwity.
Restrictions arise when spxifia by the donor or when are raised for particular restricted
purposes.
Furtber explanation of the nature and purpts￿ of ea¢h fund is included in thc note8 to the financial
statements.
Pag¢ 17
lX)ntinu￿1...

DISTRIBUTING UNIVERSAL AID
NOTES TO THE FINANCIAL STATEMENTS- eonllnlled
FOR THE YEAR ENDED 31 MARCH 2024
DONATIONS AND LEGACIES
Pwiod
2512122
to
3113123
Year Ended
31rJ124
Ikjnations
27
CHARITABLE AcfivTfiFS COSTS
funding of
activities
(see note
Direct
Costs
Supwrt
rA)sts
Totals
CIwAtabl¢ Athivity
17
GRANTS PAYABLE
Period
2512122
to
31/3123
Year Ended
31on4
Clwitable Adivity
Th¢ tthl grants paid to institutions durin8 the year w&8 as follows:
Peri
2512122
to
3113123
Y¢•r Ended
3113124
mor￿¢0
BuTma
BaDgladesh
Sri Lanka
2.400
3A57
855
624
Page 18
continued...

DIsTRIB￿l￿G UNIVERSAL AID
OTES TO THE FINAIYCIAL sTATEmE￿s - conthiued
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES, REMiINERATION AND BENEFll3
There were no trustC¢S' Temuneration or other benefits for the year ended 31 March 2024 nor for th¢
peri(xl eTMled 31 Mwrh 2023.
Trn8tets' expen
Thcre wcrc no tnjst￿S, expens￿ pid for the year ended 31 March 2024 nor for the period cndcd
31 March 2023.
COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES 31J2023
Unrestricted R&strictcd
fuDd
fund
Total
fiu)ds
INCOME AND ENDOWMENTS FROM
tk)nations and l¢g8cies
i.￿0
EXPEND￿ ON
ChArltsble Ictlviil
Charitable Aclivlty
898
898
NET INCOME
1,492
2,492
TOTAL FUNDS CARRIED
FORWARD
Kcy Management Personnd ￿MprIsed of the Board of Trus¢¢¢s.
Page 19
continued...

DISTRIBUTING UNIVERSAL AID
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
31J24
31.3.23
300
ANALYSIS OF NET ASSEfs BETWEEN FUNDS
31J.24
Total
funds
31.3.23
Total
fiu)ds
12N4
12,884
400
2,792
Current liabilities
2,492
10. MOVEME￿ IN FUNDS
Net
movement
in funds
At
3113124
At 114r23
Unmtslrted fundi
1092
10,992
12,484
Re8trlcted
Restricted Funds
(1,[￿0)
TOTAL FUNDS
Ncl movement iti fiu)d& inchukd in the a￿ve are ag follows:
In￿rning Resources Mov¢mfflit
resources expended in funds
Unrestrlcted
General fvnd
25￿06
(IV14)
10.992
RHtslcted funds
Restricted Fuo(ts
(2,no)
(1,000)
TOTAL FUNDS
27
17
Page 20
continual...

DISTRIBUTING UNIVERSAL AID
OTES TO THE FINANCIAL STATEMENTS. eontinued
FOR THE YEAR EYDED 31 MARCH 2024
10. MOVEME￿ IN FUNDS- conthiued
Comparatives for movement ID tsDds
N¢t
movement
in fimds
At
3113123
Unrestrlcted fvnd8
1,492
1.492
Reltrlcted fun
Restricted Funds
TOTAL FUNDS
2,492
2,492
Comparative net movemettt in fimd4 iticluded ID the aixive are as follows:
Incoming Resources Movement
resour￿ expended in fi]nds
Unrejtrlcted hndi
G¢n¢rnl fiuMI
1390
(898)
1,492
Rejlricted fuDd•
R¢strict¢d Funds
I,ooo
TufAL FUNDS
3JgX)
898)
Page21
continued...

DISTRIBirriNG UNJVERSAL AID
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2024
11. RELATED PARTY DISCLOSURKS
Therc weTe no rclata party transactions for the year 31 Marth 2024.
Page 22

DISTRIBUTll¥G UNIVERSAL AID
DETAILED STATEMENf OF FINANCIAL AcfivITIES
FOR THE YEAR ENDED 31 MARCH 2024
PeTiod
251Y22
to
3113123
3113124
Domtions legad
DonatiODS
27
3,390
Tot*1 ID¢omlng resourc
27￿26
3,390
Cbaritsble Activities
Advertisin8
Eveni Costg
Trnvellin8 ExpcDsc8
Gr￿18 to institutions
337
27
3￿33
12,601
27
Support t￿1%
Management
Ral¢s and WAter
Postsge and slationtty
Sundries
Subscription Costs
2,285
571
70
3,972
571
IDfomatlon teclwology
Expenses
561
Govern*D¢e Costs
I[￿epend¢llt ExaMi￿tion Fee8
898
Net Income
This page does not forni wt of th¢ Sta￿tOry fjnancial statancnts
Page 23