REGISTERED CHARrrY NUMBEIL. 1198063 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR DISTRIBUTING UNIVERSAL AID Prestons & Jacksons Partnershtp LLP 364- 368 Crydnbrk Road llford Essex IG2 6HY
DISTIUBUTING UNIVERSAL AID coNrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Truite I to 14 Independent Eximlner's Report 15 Statement of Flnanctsl Activities 16 Balince Sheet 17 Nota to the FInAncI Statemeuts 18 10 22 Del•lled Statement of Tr1nAncl*l Adlvhl 23
DISTRIBtrylNG UNIVERSAL AID REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The tntstees present their report with the financial statemcllts of the charity for the year end 31 March 2025. The tn5 have adopted the provision5 of Accounting and Retx)rting by CEwities: Ststement of R0mMended Prdctice applicable to clwilies pwg thciT accounts in acLX)rdaDce with the Financial KrtItig Standard applicablc in the UK 8nd Republic of Ireland (FRS 102) (effective l January 2019). ORJECTIVES AND AcT[S ObJe¢tlves fdnd alms To relieve fmancJa] hardship among p(x)r pcople, widow& Orp1w and other wple iti need by means of. but not, exCl81velY. making grants for providing or Ying for italls. equipment. services and faciliues, including the provision of food clean wattt. clothing. liveliFd prOgrane$ costs for attending school and medical tth7¢nt for thc bcncfit of the said pcr8on8. Publ1¢ btnefft The trusl¢¢s confirm that thcy have ¢ompLied with th¢ duty in section 4 of the Charities Act 2011 to hav¢ d r¢gard to publi¢ bencfit guidance publis1d by the Commission in deienlli the aclivitie8 underthken by th¢ Clwity. FINANCIAL REVIEW FIDanelal positloD Totsl Incoming Resources during the year amounteA to £19.846 {2024: £27.526) whil¢ total outgoing re80urce8 were £16,579 (2024: £17,534) leading to a surp1 of £3267 (2024.. £9.992). Tot funds Carri forward as at 31st Mawh 2025 wtr¢ £15,751 {2024: £12,484), all of whirh w¢rc unrc8tricled. GolDg CODcern The Board of trustees confinned that they have the ongoing suppkn of the commutiity and they bave suITicient income lo opvate for th¢ ncxt twelve months. STRUCTURE, COVERNANCE AND MANAGEME Governing document The chtirity governing docum¢nts is a CIO Fo120n model constitution registered witb the clwity commission on 25th F¢bw 2022. as {fiD by Ch8titi¢s kn 2011. RStered CbArlty Dumber 1198063 Principal *ddrH¥ International HOUK Suitc l O Beaufort Court Admirals Way London E14 9XL Trnsteeg Rani Bcgum Luthfa BegLUD Pag¢ I
DUA CHARITY 1198063 DISTRIBUTING Annual Report 2024-2025
DUA CHARITY ANNUAL REPORT 2024/25 TRUSTEES WHO SERVED DURING THE YEAR Ms Rani Begum (Chair Lead) Mrs Luthfa Begum (Trustee) Mr Mansoor Khon (Trustee) REGISTERED CHARITY NUMBER 1198063 REGISTERED OFFICE International House 10 Beaufort Court Admirats Way London. Eu 9XL INDEPENDENT EXAMINER Prestons & Jacksons Partnership LLP
TA8LE OF CONTENTS DUA PRIORITIES NeceSSitS & Livelilkiod SUH Educat Sup1 medal Support Addit1 Crilerla Grant Monit¢YMy LEGAL FRAMEWORK PolKy &oiemeni Governin8 Lkument ORGANISATIONAL STRUCTURE DUA CHARITY ' Polistan
PAGE 02
DUA PRIORITIES
MAKING A DIFFERENCE WITH OUA
DUA Charily is dedi¢Jtod io sust&irt•blo
dovelopmonl loctssinq on Qswnll needs
s¥ch 47% Wiiier lood %h•li•i heiillhcaip.. and
educalion for mar9¥nalisod communitios
Our org4ln•.IlioD IS commillea io suppoit•119
orphans and ¢hild¢••n. assisliftg Individuals In
S•CUling pmploymonl. •stablishing
Ilvelihoods. and Droviding vil•l life skills lo
the mosl diSiidvanl.)god A hey emp115 is
addrossing tho challengos laced by
orphaned children. strivinq lo proleet thefft
Irom abuso lind exploilotion throu9h Ihe
orphan sponsor%hio orogramrne DUA
Chhri¢y seeks lo pvovide education caro
and nece%8ilies lor Ofphaned chtldren
oficrtng donors tho oppoilunlly to mako 47
positive •mP,IcI on their IIw4. S
Boyond orPn sp¢nsorsh•P. our
or9•nisa1ft addfosses tbt root causes 01
I>OVPely by %uopoilin9 iniftal•vf•s Ihiil crfyiio
employmnI opDoitunities and build
SUSl.)iO,)tsl li¥lihood% fol fJmilios Through
provision of •ssenlial lil¢ skjtls
•duexttots DUA Ch.)rily empowtrT%
di5advanlaged rommunili•s. aim•ng to break
Iho Cycle of poveily and f05tÈi .) stsslainobio
lulure Tho overarchifig VI• is lo crealr a
world wh•Jre •voryone Jecoss to
e5senlial neods aDd tbo opp¢rlunits' lo build
J b?.Il•i llfe for ¢hem£•slve%.Ind thv.ii
lamilios. makinq a lastin9 impact on tho
comrrninits they sèrve
Th£ougholit the y•ai.DUA Chaflty ¢¢)niiou•d ils MMIti Jo supporilng vulnorablo .
commtsni¥•s drO$s1ft9 ¢tIn1 n•ods Ihrodgh lafgeléd hy,•111IlvQ...1hhs -
¥ye•ri th• clw. Ity f¢xus•d Its efforts ktrBaNJ(w. •riil P•kisiarn dlre¢lln9 iupport to '
limill•s •¥p•rlon¢iog sovor<y hardship 41nd i)ovoily Iq B4)n
4idosb. OUA Ch47fily provld•d
I11
PAGE 03 PRIORITIES Necessitios & Livelihood Support The ifuslees afe keen lo supporl poor with gfanls fol food. clothing and necessities and estabtish livelih¢¢ds Cii(eria- The beneftciary has io be residing in a Poor village. oi an area affeGted by a natural disastei rhose widows who have no SOUfC¢ ol income oi very low income will be prioTilised rhose who have a large numbei ol dependents and do nol have sufficient Income lo meet the cosls (or basi¢ necessities will be supporled Those that apply or are idenlilied by the local representaiive. should have theii in¢ome slatus verilied by visiling Ihe local village elders or lo¢ai courtcillors or local professionals such as doeiofs
PAGE 04 PRIORITIES il I I;I'i Educatlon Support The Iruslees arp keen lo give grants to orphans and poor people io access lo school Critef ia The person iesides in a poor or rural Village Those peTSQrts who havp no source of Income or very low income will be priorilised The person is known to Ihe local village elders or olticiAls who can vorify their status ol r*ot having sufficienl income to meo1 Ihe cosls of atlendbng thè school or training centre
PAGE 05 PRIORITIES Medical Support Tho trustees aro keen lo support thoso sulfering ffom infections and rt)inor ailments to accoss free medical ireatment Ivia mèdicines) which Ihoy Would not afford. Cf itoria. The person fesidos in a p¢)oi or rural village These persorts who have no soureo of income or very low income will be piiorilised The pfrison is known io the local lIage olders or officials who can verify Iheir stalus ol not having suflicioni income to meet the costs of medicat treaimonl The person has a medical repofl from a hospilal or doctor v•rifyin9 ththr need for medical troatmont Addltional Crlteria All piospective benefsciaries will underg checks on tho sanctions re9iSter lo ensure that Ihey are fio¢ sanciioned. An open source ¢he¢k will also be carried oul to onsure thai there is no cofttrovefsy surrounding tho beneficoiy and that tho suppori ol the organisation will nol out (he fèputation of ihe charity al risk Refefees witl be required and lollowed through for new benfylt¢iaries.
PAGE 06 PRIORITIES Grant Monitoring All granloos will be subject to visils by the Local Ropresentalive lo ensure that Ihc grant bas been spont in accordance with thc tcrms ol Ihe grant For education grants. Ihc Local Representalive witl visit the educational eslablishmcnl to ensure that Iho granlee is enrolled and attonding In fvlarch 2015 the govefnment updated Ils inleragency guide lo- safeguarding and promottng the welfare ol children Wofking logelher lo Safeguard Children. th15 documenl outlines the need for community groups to be aware ol their responsibilities lof safeguarding and promoting the welfare of children how they should respond lo child proteclion concerns and how lo make a feferral to Ial authority children's so¢ial Gare or the police if necessary Alt OUA slalf v¢lunleefS and Organisalions we support who have conta¢t wilh cbildfen and young people will be made aware of Ihis responsibility I)LTIl DISTRIBUTING
PAGE 07 LEGAL FRAMEWORK MAKING A DIFFERENCE WITH I)UA DVA policy has bo•n up on iho bi•SlS QI law and 9uidanc• ihal se•ks io protoct ¢nildi4n In¢luain9 bl Convont40n on Iho Ri9hts ol the Child Th¢ Chiiaren's Aci 1989 Workin9 Togethor to Salegua¢d Cttildfen 2ois Thv SO¢isil S•rvi¢•s and Wotlbosng Iwalos) A¢1 2014 Scottish Govornment (20141 Nati)nal Guid&n¢o Child Pioi¢¢iiQn in Seotiand The Hum47D Rights Aci The Codo of Fundraisin9 Pia¢li¢e Iho GonLiial Oaia PI•iociion Rogulalion DUA i•¢•gDIM Ih•l: The Wlare ol ih• child is paramount. as enshrin¢d in ih¢ ¢htrldrc.n A¢t 1989 All childfon. r•gaidlo55 01 ago. disabilily. 9ender Yaeial norilage. tel+05 bolief soxual oiiental(on or Id•nlily have a ilghl lo oqual proi•¢lbon fiom all lypos of harm oi abuso Som ¢hildren are addilionallv vulne¢aoit b8caus• ol tho impact •1 pi•vious 6xp¢ii•n¢•s. their level ¢f dopend•n¢y. ¢ornmunicalion nd$ Of Other •ssues Working In pa¢ineishiP wilh ¢hildfen. youn9 Plp10 their paronls. carors and olthor a9en¢ies is es$enliaL in promoiin9 youn9 peoplo s w¢llai P•ll¢y ilat•m•nt'. OUA is commil¢ed to ihe piote¢iion ol children and ihe salL'guarding ol ittLYJ w¢llJr•J Wo are lotally ¢ommiiiod io Ihe fh1 of all childi•n lo grow dovolop and IhiivL' In a salL'. caiing .rtVlf¢nmv.ni Pot¢¢ling Children Irom abuse is 43n InlL'griil pail ol tiio poliey and inliirt>i¢ to th¢ Charity objectives G•¥•rnlTrg do¢um•nt: Disliibul•n9 Univeisal Aid IOVAI was lormed in Fobruaty 1022 1115 fLgisIL)ted wilh Ih? Charity Commission undèr ¢ogislialiOft nurnber 1198063 TnL' DVA financ*al Jccounl olli¢ially opened In Decembef 2022 wilh Lloyds bank DITI DISTRIBUTING
PAGE 08 ORGANISATIONAL STRUCTURE MAKING A DIFFERENCE WITH DVA Thr4 Chhiity tiu%lf4(b plhy li o•voial rol• Qnsuiing Ihe 0¥rf4rxll e.onirol .Ind oll•clivf4 manaovmo.nl nf tho chaiitablo orqanisation As dedicaled individuals commillod lo Ib@ rnission and objftctiyos ol Ih ehillFty Iho irust•%s willtngly contrlbiitp Ihoir limfr •xobel%• wilhoul iechivin9 arty i¢inunorJtion or linHncial l>ortoli(s lof Ihoir sorvicos The Ifuslees. acting collectively as a govewning body. convene ot leasl onco a year to delibefato o miltioys Int(gral lo Ihfb cb.Irily'$ 0gQf.)lion Ouifrtg Ihiay4 mThtinfj% iho.y .?ssumo responsibilily ¢01 makin9 CfU¢•al do¢4sions poftaining lo Ihe ovofall rnana9omenl ol tbe ch?rity Ibo eomrnunily fa¢iliti•% tt ovDt4pes and Ihp Var¥S hclivvlies Il prove$ lo the ¢ommuftily rhe commilmonl of liu%lpos exlends boyond 4)DnuAI metinq% .)¢ they rrtmain.)¢liv.ly pnqil9vd in ongoing decision-making piocesse5 Wtyile the tfusloes relain ullimato responsibility lor the ch4ir4ty's direclion they wisvly deleqale the day-lo.day man.ioement ol the chaiily eommunily la¢ilili¢s tind sppcl¢ic poJocls lo designalod Itust••s This aologalion allows lor a mo¢¢. L.If4cioTrI and spÈ¢i.Ilised appioAch to ihft diverse aspocl4 ot the chJii¢y'% 0gpi.)tiOIIS The dosignaled trusloos enlrusiod wilh day-lo-day fftanaqe.efit C.Ify Out Ihoif rosp¢ti%•bk141io5 Wtlb. a locus on Iho ¢I141rily's obJ¢ctiYos and Iho woll-be•n9 01 th¢ eommunilics +t lIV¢S Thoy iiavi9al Ihf& iniricacies ol diiily ope1aln£ Qhn%Ufiftg that tlw chaiily s resourcrf&s Ootimilly ulili£ed and Ihat ils oclivilie5 aligfj wbth 115 rn1S$1011 rhf• s•lflos• drfi¢.)tion ol ¢hv Irvstcos. thvtr volunt¢)iy seivico tbri. Sli.1v9 ovors¢9bl colloctivply conlributf¥ lo Iho success And impa¢1 ol tho charily This qoverr•anco slruclure fellecls a eornmilmont to tl4if43Dilfon¢y accovntabilily and the offocliyo ulili&7lTh ¢1 iesouictts lo lulfil tl chaflty-< oveT.iichin9 mis%ron ol makinq a pos+liv•. difltsipncv in :hrfb communilv l)LJil DISTRIBUTING
PAGE 09 DUA CHARITY MAKING A DIFFERENCE WITH DUA tn 2024-. 5 DUA Cnarily continuea its miss of deliverlnq moaningful suppoii and eompassionaitr SLirvicg to somL' ol tho woild s mosl ¥uinL•fabl• communilios Our dodicatod volunloois on¢e again liavolle¢ atsroad 10 PfO¥ide hands-on assistance ensuring thai larnilies In nèed rtteived vital cart and iosour¢•s This ycai. Qui oulroach lo¢usod on 8anglddesh and Pakisiaft wholl. w• woikc.d Closoly wilh loeal ¢•mmutiSties io addfess l)Qih immodiaie and ton9-term ne¢ds In 8angtsdesh. Qui I•Jrns PTOVidd oss?nlial lood supplw$ Io povolty.SlfKk•n l•mili•s. supporl•d widows and tho oldo¢ly. and spent itme working wiln ofphanèd ¢hildr•n W• fuflher slfen9lhened our paiinership wi¢h a lo¢al orphanago helping 10 iffiprovcty Ihe aaily wolllx>ing and educaiion•i opporluni11ts51oi tho ¢hildren In Iheif care In Pakistan. our elfotis Iiiiror¢d rnh ol our humanilafian work in 8an9ladesh wilh a slton9 lo¢us on SL•pporting stiu99ltrtg familiL'S. wirjows. and tho oldefly In addillon. wo installod a hand pump in a v•llage lackin9 reliable water a¢¢es$ helpin9 to Cf?at• a susla•nable Soufce ol ¢loaft wèlei lor Iho eornmunily Wo also delivèivd M¢¢1 aid Including whtolchaiis s•y¢rcly disablod irtdivi¢uo1s. offefing rnuch-fj•eded mobilily and Independence Our volunteS paitnefed wilh a local school io dvlivi IL50ns 47nd pio¥ith.d ovoiy child wiltt a now school b4J9. roinloicing out ¢ommilmont to supporting educatioft and empowqtring young l¢afneis Acios$ all our P*OJocls Ihis y•ar. DVA Chaiity has iemathed steadfast in lis dedi¢atiOn lo sèrvin9 humn11Y wilh dignily. compassion Jnd h¢>pe Oui continuL'd wor4 rtflL'ciS oui boliol Ift croating 13siing. Posllive changè IOT lfio communili•s wo aio priv09 to support I)[ TA DISTRIBUTING.:
PAGE 10 DUA CHARITY MAKINC A DIFFERENCE WITH Duh 8ANGLADESH DVA Ch•rlly'• work a¢r•ss 8•ngl•d•ih In 2•24•2S d•m•n•tr•t•d • ¢ontlnu•d ¢•mrnllm•nt to ¢•mmunlly w•lfar•. m••nlnglul •nyg•m•n¢. •nd su•l&ln•bl• support. Th• •lfort• caril•d out thls y••r hlghllght • eompaislon•t• and organl••d approach to Improvlng th• Uv•s ol vulft•rabl• f¥Jmlll••. wldows. th• •td•rly. aftd •rphan•d ehlldr•n Ihr•ughoul th• r•g1•n, Communlty Engag•m•nt and T••m D•v•lapm•nl: Ovr team romainod deoply connected lo local communities across sovcial disliicts. on9agiv9 Ift regul.Ir %UPeiVision and i•ilm.Stren9ihning a¢iivilies These inier.lelions efti?blod u% io work mor <+fto¢livoly wtlh communlty loadors. voluntoois artd I¢11¢•0111Tr5 ensuriiig Ihol aSWSli•n¢t tc•chpd Ihose who npod•d It most Thrauqh collabofatlve ellofls the te.vn rèinfoiced a ieli4ible network ol supporl in tThe aroas wo s¢rvo Ramadan Food P•¢k Olstrlbutlan; A maJoT focus Ihis year was our Ramadan dislnbution Pfoqrarnme A lotal of loo fo¢xS packs wère dt)Iivofod lo vulnorabltr familios. oach dosi9nod to suppoft 11 hovsohold 016 - 7 p¢opIo ihroughoul thè month This Initialive provided es£enlial noufishment to hundrods ol indi¥idu¥Jls during .7 ppriod •( l)oighl•nod neod 1019 lamilios obseivo Ramadn wilb dighily aDd Ofph•n and Oiph•n•g• Support: In line wilh oui ongoinq work with children in need tbe learn collaborated closely wilh a tocal otphinage i)rsviin9 SilSt.iinpd suopoil foi oioh.irtod children Assislancc included Iho dtrslribut+on ol l¢>od and essenlial suppli•s alonqstde acliyllies desiqned to uplilt the•r wollbting Our prospnco ITr %cilling% ,)Ilowvd u% io olfer tyoio pt.ICli¢Jl hoip Jrtd ertiolion*il en¢ovii)gernonl to ¢ha4ien facing diflicult Clfcumslances l)l T}I DISTRIBUTING
PAGE 11 DUA CHARITY MAKING A DIFFERENCE WITH DUA aANGLADESH Ald loi Wld•w•, Eld•rly Indl¥ldu•l•. and FamlU•• In H•id•hlp: rhioughoul tni. y•ai. DUA Chaiily •xlvndod vil•l SUPOit to widows. •laerly Individual% and lamili•s SIIu99lin9 wilh sovore povei¢y Food packages. thousehold essont•als. and tailored aS$islJnce wei• doli¥•ioa wilh caro •nsuring ihal Ihoso lacing hafdship 1OCQivod ro1i•l ana roassotance Ih•so efforts fellect our 4)ngoiftg ¢omm4tm?nl to prot•¢ling ihe digrnty and wellbein9 01 vulrtefabl? 9fOUP$ In Bangiadc'>li In ••s•ne•. lh• work ¢•irl•d out •¢r••$ 8•n•tad•4h In 2•24•25 r•flKl•d lar m•r• Ihan th• d•llv•ry of •ss•ntlal ald. It d•m•n#tf•Q•d DUA Ch•rlly'• •t•adla•l ¢èmmltm•nt t• supporllng vuln•rabl• ¢gmmunl¢l•s wllh ¢•mpassl•n. dlgnlty. and l•ng-l•rm vlil•n. Through ¥tr•nglh•n•d p•itn•fshlp*. m•4Alnglul •fiothg•m•nL and targ•t•d a•ll•t•n. our •fl•rt• ¢•nlrlbut•d t• l•itlng p•¥ltlv• ¢hthn•• In lh• Ilv•s •f Ih••• wh• n••d•d It m••l. 1111[.Ir.: v. DIT, DISTRIIIUTING
PAGE 12
DUA CHARITY
MAKING A OIFFERENCE WITH DVA
PAKIST AN
DUA Chailly's Inltl•llv•s In Paklit•D thr•ugb•u¢ 2024-25 r•ll•et•d * thoughtlul bl•nd of
humanllarlan supporl. ¢ornmunlly •ng•g•rn•nl. MI •u•l•ln•bl• d•v•lopm•nl. Th• work crfl•d
•ut •¢r••• lh• Y•91éfi •h•w¢•i•d • dmp ¢ommllm•nt l• Improvlng th• Il¥•s of dl8•dvafttag•d
f•mlll••. wldowl. lh• •ld•rly, •nd lfidlvldu•li wlth p•einc m•dlc•l fi••d•. whll• al•0
str•ngth•nln9 l•eal •due•ll•n and a¢e•is t• •Sl•Ailal r•soure••.
C•mmunliy Engag•m•nl and L•cat C•liabof&tlon:
Tho 104)m worked rlosoly with cornmunily teadors and Yolunlecrs to ¢denl¢ly Iho mosl orc5sing
ne.pds in thp aifth.ls vfj•lpd fhesft vtl9•9vmv,Iits slren9lh•tsn¢d our ronnD¢ion wilh t¢Xil1 nitwork% ifjd
en$ui•d Ihat Assislafj¢e W4)s dolivoied icsponsibly iosgo¢tli•lly vind viilh long. lolrn bonrf41il tn mind
Food and Eis•ntl•l Ald lor Vuln•rbl• F•mlll•s:
A k¢y focus ol Ihi% yei)i s •lfofts •nvolvfbd ioa¢hir•q lamille% •>ryfien¢blY4 w.vero povorly Food
P4lF¢tIs i)nd ossoDlI.?l sbpplios Wff• dlslrib411od lo widows eldoily 7néividii¢ils afjd stru99lino
household% olf•rinq feltel and stxbilsly to Ihose lacing d
PAGE 13 DUA CHARITY MAXING A DIFFERENCE WITH OUA PAKIST AI4 Suppoit fw edu4•llw and L•nln• opport¥tI•' Oui l•arn paiinof•d wilh a l•¢•l sehool lo <ontrtst¢ bolh educ•tKywi arKI matolial %upport Voluni¢¢vs doliveitil en9a9ing 1¢5sons fosi•iin9 eon14aoncc' tnspiialion among Iht Siudenis Addilionall¥ •wery Child receThed a new SCI1 W. h•lp•rtg to Ihat Ih•y had the basic 10ols ne#dod lo coni•nuo Ihthi wilh wrfl• and mOi•valion C•ll•etlvoiy. lh• a¢tlvlll•s und•it4k•ft In Paklstn Ihls y•ar •mb•dy i)UA Chwlly' eommltmenl t• ¢ompasil•n-l•d. Ihoughllul. aftd •ust•lft•bi• humanlt•rl•n wa. •y *ddff•••lno Ith lfflm•dl• n¢•d$ i•rtg-l•rm chthll•ng•s. •ut •ft•its hav• clbl•d l• t•nglbl• Impmv•m•nls In th• dally Ilv•s afid l¥tw• w•sp•¢t• •f th• Mfflm¥nlll•• w w•T• wl¥li•yd t• ••Th•. l)Ir DISTIIIBUTING
19.01.2026 Thte< Ms Ranl Begum Pa8¢14
INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF DISTRtBUTANG UNIVERSAL AID Independent emIller's report to the trllsteu of DistrlbnthiE UnivtnAI Aid I report to the clwity trustees on my wmilon of the acwunts of Dis¢nl)uting Universal Aid (the Trnst) for the year ended 31 March 2025. RespoDslbllltles and b•sls of report As the charity trustCC5 of the Tnt you are responsible forthe pwtion of the a¢ts in accordanc¢ with the rquirements of the Charities Art 2011 (h¢ Ath?. I report in respect of n)y cxamination of the TTUSt's accounts carried out uuder Section 145 of the Act and in carrying out my examination I have followed all appIlble Directions 8ivcn by Ihe Clwiiy Commission under Section 145(5)(b) of the Act. Independent examinerfi 8ttemtnt I have completed my examin10n. E )ttfirni that no material m8tt¢rs havc come to my atteDtion in connection with the examination giving me cause to believe that in any material rcspect: accounting records were not ke0 in rwed of the TnLSt &8 required by Seclion 130 of the Act. or the accounts do not accord with ihosc TordS. or the accounts do not comply with the applicable rwiirements concerning the forni and content of accounts sel oui in the Clwilie3 (A¢¢ouDt8 and R¢poTt5) R¢gulatiolls 2008 other ihan any requirement that the accounts give a true and fair view which is not a matter Colded as part of an indepcnd¢nt I have no conceft 8Dd have come acros5 no other matter5 in connection with the cxaminalion to which attention should be drawn in this report in ord¢r to efj8bl¢ a proper WidStandIng of the accounls to be reachcd. Anwer Patel BA(Hott8) BFP FCA Prestons & Jacksons P• LLP 364 - 368 CratLbr(M)k Road Ilford Essex IG2 6HY Page 15
DISTRIBufiNG UNIVERSAL AID STATEMENT OF FINANCIAL ACTIVTfiES FOR THE YEAR ENDED 31 MARCH 2025 31J.25 Total funds 31.3.24 Totsi fi]nds Unrestrida RtriCted fund fund Notes INCOME AND ENDOWMENfs FROM Donations and legacie8 27.526 EXPENDTTURE ON Charitable aetivities cEItable Activity 15 NET tNCOME 3367 3367 9,992 RECONCILIATION OF FUNDS Total fimd8 brought forward 12.484 12,484 2.492 TOTAL FUNDS CAIUUED FORWARD 751 The notes forni part of these financial statements Page 16
niv 31.325 31.324 Cash ot bATJk 16351 11884 AmouDts falling due within one year (500) (400) NET CURRENT KS58 1&751 11484 TOTALA&SETS LESS CURR LIABILTfTFS IS751 12.484 NEf ASSETS IS751 11484 io UDTeBtricted fill IS751 11484 TOTAL FUNDS 15.751 12,484 19.01.2026 and wcre 8i8oed on its bebalf by. Truste£ Ms Ranl 88gum The notes forni pfft of these finwial Page 17
Note ACCOUNTING POIJCJFS The funcial stat¢ts of th¢ cbaTity. which i¥ a pjblic benefit aktity FRS 101 hav¢ bern prep in ord&ll with the Charities SORP (FRS 102) 'Accowitin8 and Rewrti ty Charities: Statement of Reporting Standard applicabl¢ in the UK alld Republic of tre18nd (FRS 102) (etTe&#ive l Jaauary 2019),. Fxnancial Rewtin8 StandArd 102 Tr Financial Rcp(Ktiti8 Stand8rd applibk ID the UK and Rwthlic of IrelaDd' th¢ Charities Act 2011. The finwiLi ststements Iw¢ be prq)Are41 under the bistorical cost StA¢utory lllformadon Distributin8 Univers81 Aid (DUA) is a ¢haritable iA)IpaL orgaui5atÉon (CIO) reBiStered with ChAn'ty Cixnmitsion in England a1 Wths. The 1$ta otT(x addrr•s be found the information pg8¢. All iti¢ome 15 Teco8ni$ed in the Statem¢nt of Financial Adivi¢ies 01¢ tb¢ altY ha8 entitlanl to the fill. At is probable that th¢ incom¢ will b¢ rectiv aod the amount can be mea8urul reliabty. Liabiliti¢s recognised as exp¢MlitUTe as thert t8 4 Iwl or lIatIon eordnitting tbe ¢harity to that expKllditUTe, it 18 probabl¢ th•t a transfer of cwncqDiC baKfits will be Te4uired in 8ettletheJJl and tbc atnounl of the obligation be reliably. Exlture i$ 8WQUDtrd for on an Ae4yuals bHsis and ha8 been ¢18s$ifiol under headiti88 that 088re8atr all related to the ¢8tr80ry. Wb¢r¢ costs cannot be dirertly attribut to krti1•T baings tly hAve to #ctivitsa a ba818 ¢OD81Stl with the use of Grants off¢rul 8ubjeKt to cotidition8 which brn llrt met at the yr end dat¢ ar¢ noted 18 a commilm¢nl TAx•IIoD The cbarity ig ¢xempt from tsx on its thrilable aclivitie8. Restricted fund# clln only be used fcr prticutsr ttTic¢ed Purp( withiD the objec18 of the charity. Page 18 continu¢d...
DISTRIBUTING UNIVERSAL AID NOTES TO THE FINANCIAL STATEMENfS. conthiued FOR TFtE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 31J25 31.3.24 Donations 27.526 CHARITABLE ACTivifiES COS]5 Grant funding of activities (see note Support sts 4) Totals Ch8Titablc Artivity GRANTS PAYABLE 31J.25 31.3.24 Chan'table Activity Th¢ total grants paid to iadividuals thJrin8 the year was as ftillows: 31J.25 31.3.24 Morocco Burnia Bangladesh Sri Lanka Pakistan 2.400 3,557 855 1,812 4J76 Th¢ total 8rnnts paid lo indiv1thS in tern of proi&Xs during the yc4r was as follows,. 31J.25 31.324 Emergency Relief and Community Watcr 2.133 Education Support 855 Parthe Relief 2.400 OTphan Maintenan¢¢ and Farthqmakc 4J76 Fwd Distribution 99 8623 Page 19 continued...
DISTRIBUTING UNIVERSAL AID NOTES TO THE FINANCIAL STATEMENTS - conthiued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEFS, REMUNERATION AND BENEFITS Th¢T¢ w¢r¢ no tntees, remuncrdtion or (thr benefits for the yw erL&d 31 March 2025 nor for th¢ y¢ar ended 31 March 2024. Trnitse$' eipeDg There were no In, cxpenses paid for the year end 31 Mar¢h 2025 nor for the ycar endal 31 March 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A[VITI$ 31J.2024 Unrt8tricted Restrict fund Tots] INCOME AND ENDOWMENTS FROM Donations and l¢gaci&8 EXPENDuRE O ChAritAble actlvides Clwitable Activity NET IIYCOMEJ(EXPENDTfuRE) 10,992 (1,() 9,992 RECONCILIATION OF FUNDS Total llds brought forward 1.492 2,492 FORWARD KEY MANAGEMENf PERSONNEL Key Management Persottnel comprlsed of the BOO of TnLth. Pag¢ 20 continual...
DISTRIBufiNG UNIVERSAL AID NOTES TO THE FINkNCIAL STATEMENTS - eonlinued FOR THE YEAR ENDED 31 MARCH 2025 CREDITORS: AMouNfs FALLING DUE wrrHIN ONE YEA]i 3JJ25 31.3.24 Othercreditors 500 400 ANALYSIS OF NET ASss BETWEEN FUNDS 31J.25 Tota] funds 31.3.24 Total funds UnTleted Restricted fimd fund CU1 as8c¢$ Current liabilities 16251 IA251 5(N) 12,884 10. MOVEMEwf IN FUNDS Net movement in funds At 3113125 At 114124 Unmtrlrted fund$ General fimd 12,484 3367 15,7SI TOTAL FUNDS Net movemenl in fund4 included in the aiM)ve are as follows: In¢oming R¢sour¢es MoveLnent r¢sourc¢s ¢Xpend in funds Unreitrlrted lld1 General fid 18146 (15,579) 3367 Regtrieted fund$ Restricted FuniL8 (1,000) TOTAL FUNDS 79 19846 W a67 Page21 continued...
DISTRIBUTING UNIVERSAL AID NOTES TO THE FINANCIAL STATEMENTS - ¢onthiued FOR THE YEAR ENDED 31 MARCH 2025 io. Comparntives for movement In fllnds Nct movement At in funds 3113124 Al 114123 Unrtstricted funds G¢n¢ral fimd 1.492 10,992 12,484 Re8ttl¢ted fvDdJ Restsicted Fund5 (1,0) TOTAL FUNDS 2,492 12.484 Comparntive net movemeDI in fund4 included in the above are as follows; Incoming R¢sourc Movemenl r&8ources cxpended in funds UDrestrl¢ted fundi General fund 25,806 (14,814) 10.992 Restricted fundi Restricted Funds 1,720 (2,720) {1,{)) TOTAL FUNDS 11. RELATED PARTY DISCLOSURES There were no related party Iranspctions for the year ended 31st Marth 2025 (2024.. NII.). Page 22
DISTRIBUTING UNIVERSAL AID DETAILED STATEMENT OF FINANCIAL ACTtvrrIES FOR THE YEAR ENDED 3] MARCH 2025 31.325 31.3.24 INCOME AND ENDOWMEiYrs DoDatlons legcl Donations Total Incomlkng resourcei 19,846 27.526 EXPEIWDITURE Cb•rit•ble Actfvlt6es Advertising Ev¢Dt Costs Trnvelling Expenses Grants to indiv1thl8 357 87 3,533 624 3A50 lJ,949 12,601 Support eoits M•DagemeDt Rates and water Po$la¥e and stationery Sundries Subscription Costs 35 1,017 2.285 50 70 3,938 3.972 IDformatloD technology IT Exp¢ns¢s 192 561 Governnee eogt$ Independent Examination Fee8 4(M) Total resources exp¢nded 16 Net income This pag¢ docs not forni part of the statutory financial statements Page 23