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 Crydnbr￿k 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 tn￿5 have adopted the provision5 of Accounting and Retx)rting by CEwities: Ststement of R￿0mMended Prdctice applicable to clwilies pwg thciT accounts in acLX)rdaDce with the Financial K￿￿rtItig 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, exCl￿81velY. making grants for providing or ￿Ying for italls. equipment. services and faciliues, including the provision of food clean wattt. clothing. liveliF￿d prOgran￿e$ costs for attending school and medical t￿th7¢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 publis1￿d 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 Fo￿￿120n model constitution registered witb the clwity commission on 25th F¢bw 2022. as {￿fiD￿ by Ch8titi¢s kn 2011. R￿Stered 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 NeceSSit￿S & Livelilkiod SUH Educat￿ Sup￿1 med￿al Support Addit￿1 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 Qswnl￿l 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 emp￿1￿15 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 orP￿￿n sp¢nsorsh•P. our or9•nisa1￿ft addfosses tbt root causes 01 I>OVPely by %uopoilin9 iniftal•vf•s Ihiil crfyiio employm￿nI 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 comrrninit*s they sèrve Th£ougholit the y•ai.DUA Chaflty ¢¢)niiou•d ils ￿MMIt￿*￿i 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 ' l*imill•s •¥p•rlon¢iog sovormpissionat• artd *ustalnabl• Suppofl 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 I￿al 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 W￿lare 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￿+0￿5 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 n￿d$ Of Other •ssues Working In pa¢ineishiP wilh ¢hildfen. youn9 Pl￿p10 their paronls. carors and olthor a9en¢ies is es$enliaL in promoiin9 youn9 peoplo s w¢llai P•ll¢y ilat•m•nt'. OUA is commil¢ed to ihe piote¢iion ol children and ihe salL'guarding ol ittLYJ w¢llJr•J Wo are lotally ¢ommiiiod io Ihe f￿h1 of all childi•n lo grow dovolop and IhiivL' In a salL'. caiing .rtVlf¢nmv.ni P*ot¢¢ling Children Irom abuse is 43n InlL'griil pail ol tiio poliey and inliirt>i¢ to th¢ Charity objectives G•¥•rnlTrg do¢um•nt: Disliibul•n9 Univeisal Aid IOVAI was lormed in Fobruaty 1022 1115 fL*gisIL)ted wilh Ih? Charity Commission undèr ¢ogislialiOft nurnber 1198063 TnL' DVA financ*al Jccounl olli¢ially opened In Decembef 2022 wilh Lloyds bank DITI DISTRIBUTING PAGE 08 ORGANISATIONAL STRUCTURE MAKING A DIFFERENCE WITH DVA Thr4 Chhiity tiu%lf4(b* plhy li o•voial rol• Qnsuiing Ihe 0¥rf4rxll e.onirol .Ind oll•clivf4 manaovmo.nl nf tho chaiitablo orqanisation As dedicaled individuals commillod lo Ib@ rnission and objftctiyos ol Ih ehillFty Iho irust•**%s willtngly contrlbiitp Ihoir limfr •xobel*%• wilhoul iechivin9 arty i¢inunorJtion or linHncial l>ortoli(s lof Ihoir sorvicos The Ifuslees. acting collectively as a govewning body. convene ot leasl onco a year to delibefato o miltioys Int(*gral lo Ihfb cb.Irily'$ 0gQf.)lion Ouifrtg Ihiay4 m*Th*tinfj% 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 prov￿e$ lo the ¢ommuftily rhe commilmonl of liu%lpos exlends boyond 4)DnuAI m*etinq% .)¢ 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 p*oJocls 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.If*y 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 ope1al￿n£ Qhn%Ufiftg that tlw chaiily s resourcrf&s Ootimilly ulili£ed and Ihat ils oclivilie5 aligfj wbth 115 rn1S$1011 rhf• s•lflos• drfi¢.)tion ol ¢hv Irvstcos. thvtr volunt¢)iy seivico tbri. Sli.*1v9￿ ovors¢9bl colloctivply conlributf¥ lo Iho success And impa¢1 ol tho charily This qoverr•anco slruclure fellecls a eornmilmont to tl4if43Dilfon¢y accovntabilily and the offocliyo ulili&7l￿Th ¢1 iesouictts lo lulfil tl chaflty-< oveT.iichin9 mis%ron ol makinq a pos+liv•. difltsipncv in :hrfb communilv l)LJil DISTRIBUTING PAGE 09 DUA CHARITY MAKING A DIFFERENCE WITH DUA tn 2024-. 5 DUA Cnarily continuea its miss￿￿ of deliverlnq moaningful suppoii and eompassionaitr SLirvicg to somL' ol tho woild s mosl ¥uinL•fabl• communilios Our dodicatod volunloois on¢e again liavolle¢ atsroad 10 PfO¥ide hands-on assistance ensuring thai larnilies In nèed rtteived vital cart and iosour¢•s This ycai. Qui oulroach lo¢usod on 8anglddesh and Pakisiaft wholl. w• woikc.d Closoly wilh loeal ¢•mmutiSties io addfess l)Qih immodiaie and ton9-term ne¢ds In 8angtsdesh. Qui I•Jrns PTOVid*d oss?nlial lood supplw$ 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 Iii*iror¢d rn￿h 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 volunte￿S paitnefed wilh a local school io dvliv*i IL*50ns 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 hum￿n11Y 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 priv￿09￿ 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.Stren9ih*ning 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 ￿￿101￿9 lamilios obseivo Ramad*n 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 otph*inage i)r*sviin9 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 c*rfl•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¢i*on wilh t¢Xil1 ni*twork% *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•r*bl• 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 dilily in undwsorytd qiroas As pait of Ihis plloil .1 h.lnd pump W4)s Inslalled in .7 villago lackiTrq i•lihblo walei 47cces5. pioviding familips wilh .) suslaio.Iblo Soufce of clp.In watpr hnd contribulin9 lo imp.. ov•d health and weilboin9 M•dl¢al Aislslanc• lor Th••• In N••d: DUA C41)riti provided l*lfqPted modical support to •ndividuals f&)cinq sever• hpalth challoDovs. ificluding ii)ob.IIly •iid ueh lis wh•('l¢h%li*S Ihese irtliiryvnlions helped imDPOV• Indi'pvrydrDcy. comloit and QUHlity of lil?. i•lleclin9 ouw focus oft meaninofijl. Dtr%on.Ilt%•d assist.)Bc• lor '.hosè mosl in twed l)[Til .DISTIIIBUTING 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