Registered Charity in England & Wales 1128532 Registered Charity in Scotland $C044074 Company number: 06396577 

DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

TRUSTEES’ REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## CONTENTS 

||Page|
|---|---|
|Reference and administrative details|1|
|Trustees’ report|2-8|
|Trustees’ responsibilities|9|
|Auditors’ report to the trustees|10-12|
|Statement offinancial activities|13-16|
|Balance sheet|17-18|
|Consolidated cash flow statement|19|
|Notestothefinancialstatements|20-40|





DIAGRAMA FOUNDATION -— PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

Charity number (England & Wales) 1128532 

Charity number (Scotland) $C044074 Company registration number 06396577 

## Principal Office 

Airport House Purley Way Croydon CRO 0XZ 

## Registered Office 

## Airport House 

Purley Way Croydon England CRO OXZ 

## Trustees 

## Chief Executive Officer 

Mr Francisco Legaz Cervantes Ms Elisa Moraga Sarrion Ms Maureen Walby 

## Mr David McGuire 

## Auditors 

PKF Francis Clark Lowin House Tregolls Road Truro Cornwall TR1 2NA 

## Charity bankers 

Banco Bilbao Vizcaya Argentaria Cannon 30-40 Eastcheap Street London EC3M 1HD 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

The trustees present their report and the consolidated financial statements of the charity and its trading subsidiaries for the year ended 31 March 2021 which are also prepared to meet the requirements of a directors’ report and accounts for Companies Act purposes. The trustees, who are also directors of Diagrama Foundation — Psychosocial Intervention for the purposes of company law and who served during the year and up to the date of this report, are set out on page 1. 

The financial statements comply with the Charities Act 2011 (England and Wales), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

## Structure, governance and management 

Governing document and constitution The organisation was formed under a constitution and became a charitable company limited by guarantee, incorporated on 11th October 2007 and registered as charity on 12th March 2009. The company was established under a Memorandum of Association, which established the objects and power of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. In June 2013 Diagrama Foundation - Psychosocial Intervention registered with the Scottish Charity Regulator to deliver the same activity as those in England and Wales but to date the organization has not carried out an activity there. 

Recruitment and Appointment of Trustees The trustees, who are also the directors of the company are listed on page 1. The articles of association provides for the trustees to have the power to co-opt new trustees to hold office until the next Annual General Meeting. The members may by ordinary resolution at a general meeting appoint new trustees. 

Trustee Training and Induction The Trustees are familiar with the charity's work and are proactively engaged and are encouraged to attend and take part in formal and non-formal events. They regularly attend the charity's head office and offer their services and expertise wherever they can be utilised by the charity. 

There have been no new Trustees but it is our policy in due course to invite and encourage new Trustees to attend a series of short training sessions in which they will be briefed about the Charity in order to gain an understanding and a context within which it operates. 

The Chief Executive will lead this induction on behalf on the Chair of the Trustees and in outline will cover the following:» The main documents which set out the operational framework for the charity including the latest published accounts, resourcing and financial position + Future plans and objectives * The obligations of becoming Trustee » The various Charity Commission publications signposted through the Commission's website such as The Essential Trustee + A feedback session to understand if this process Is beneficial and how it can be improved 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

Related parties and co-operation with other organisations Diagrama Foundation — Psychosocial Intervention is part of a larger network of charities in Spain which are Members of Diagrama International (Fundacion Diagrama) who work in Europe, Africa and America developing centres, programmes, projects, research and initiatives. Since the beginning, Diagrama International was conceived as a network for collaboration and teamwork between its constituting and adherent members, but also with any organisation or entity, in the public, private or academic spheres, that wants to cooperate materialising viable and sustainable answers to the main problems that the groups are facing. 

The charity has four wholly owned trading subsidiaries and a further three dormant subsidiaries. See note 15 for @ summary of the subsidiaries operating under the parent charity. 

## Pay policy for senior staff 

The directors consider that the board of directors, who are the charity's trustees, and the heads of service of the charity and its trading subsidiaries make up the key management personnel of the group in charge of directing and controlling, running and operating the group on a day to day basis. All trustees of the charity give of their time freely and no trustee received remuneration in the year. Details of trustees’ expenses are disclosed in note 7 to the accounts. 

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. 

## Risk Management 

The trustees actively review the risks which the charity faces on a regular basis, and will endeavour to build up reserves to three months expenditure in line with the stated reserves policy. The trustees recognise the inherently uncertain commercial climate within which the charity operates. The trustees have developed a risk register for the charity which identifies specific areas of risk, provide dates and details of actions to be taken to reduce risks faced by the charity, 

## Objectives and aims 

Our charity's objectives as set out in the objects contained in the company's memorandum are to promote: 

- (a) the health (mental, psychological and physical), spiritual and educational development of all children and other young people; and to promote the moral, vocational and social development and improvement of children and other young people who are in need by reason of social difficulty or disadvantage, in order to integrate them into their communities, provide opportunities for them to develop their full Capacities 

- (b) and enable them to become full members of society so that their conditions of life may be improved: and provide for the care, resettlement, education, training and rehabilitation of prisoners, ex-prisoners, 

- (c) offenders, ex-offenders and those at risk of offending and their families and dependents; and provide for the care, resettlement, education, training, rehabilitation and integration into society of 

- (d) persons affected by alcohol, drug and other addictions; and provide for the care, resettlement, education, training, rehabilitation and integration into society of 

- (e) refugees, asylum seekers and other immigrants, their families and dependents; and carry out and publish the useful results of research into: (1) Social conditions affecting children and other young people, prisoners, ex- prisoners, offenders, exoffenders, those at risk of offending, persons affected by alcohol, drug and other addictions, andrefugees, asylum seekers and other immigrants and their families and dependents of such persons; 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

- (2) The mental, psychological, spiritual, moral, social and physical needs of children and other young people, prisoners, ex-prisoners, offenders, ex-offenders, those at risk of offending, persons affected by alcohol, drug and other addictions, refugees, asylum seekers and other immigrants and the families and dependents of such persons and to promote the education of the public and other organisations in relation to the same. 

The main aim of the Diagrama Foundation — Psychosocial Intervention currently is to promote the development of centres, programmes and research dedicated to the prevention, treatment and integration of children and young people in social difficulty, including those in custody and detention. 

Ensuring our work delivers our aims We review our aims, objectives and activities each year endeavouring to ensure our activities remain at all times consistent with our aims and objectives. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looksat the success of each key activity and we seek to measure the benefits they have brought to those groups of peaple we set out to help. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the objectives they have set. 

## Group Strategic report 

## Principal risks and uncertainties 

Cash flow risk - Due to the continual growth of the group there is a risk that the cash flow is strained during the purchase of assets from other organisations. The parent charity aims to improve the performance of the trading subsidiaries in order to generate further profits to assist with cash flow. Liquidity risk —\n order to maintain liquidity to ensure that sufficient funds are available for ongaing operations and future developments, the group uses a mixture of long-term and short-term debt finance. 

The main focus of our work Our main objectives for the year were those mentioned above. The strategies we utilised to meet these objectives included:e creating a network and engaging talented staff to work together to ensure the best quality in our service » providing a range of services that address the issues identified in the charity's objects * working towards innovation, new ways of working and finding best practices 

How our activities deliver public benefit Our main activities throughout the year and who we tried to help are described below. All our charitable activities focus on the prevention, treatment and integration of disadvantaged people in social difficulty and are undertaken to further our charitable purposes for the public benefit. 

> ActivitiesThe group continuesand performance to operate in the care sector and there has been a drive in the past year to consolidate and cut costs where possible. Since we were not successful in our bid to run a “secure school", we have reduced several important costs in our headquarters, which we were affording expecting to get the “secure school". i.e. This year we moved our office space from Anchorage House to something more suitable with the current situation derived from Covid49. This has allowed the organisation more flexibility going forward. 

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DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT In addition, Diagrama has been reviewing its costs, including the impact on our organisation over the long term of funding of Local Authority places, increases in the National Minimum Wage (NMW), CPI, and general running costs (including the Coronavirus factor) and letters have been written to Councils and users to set out our price increase for 2021 and 2022. In 2021 more than 90% of the Councils and users agreed our uplifts. The group has been successful in relation to the tender for the provision of a Supported Living service for thirtyfive people, encompassing nine properties situated within the London Borough of Bromley. The contract will commence on 1st April 2021 and it will be for an initial period of five years, with an option to extend on the same wasterms£1.7m. and conditions for two periods of up to two years each (a total of up to nine years). The annual fee offered At the beginning of COVID-19, there was concern on how it would affect the group as a whole. There has been continued concern throughout the pandemic and although the group incurred initial extra costs to ensure all customers and staff were adequately protected; it has since managed to continue to operate and perform well. During the year, the group applied for all the aid and grants offered by local and central authorities, including taking loan repayment holidays. This allowed the group to consolidation and focus on the care of its customers. 22.Ultimately, the group is now in a strong financial position and we can see the same trend continuing into 2021- 

## Activities fall into the following categories:- 

## European Commission Projects 

With Brexit we now have direct access to all EU funds, nevertheless, we were successful in relation to the Erasmum Project. This has been accepted for the 2021-22 year. 


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## Diagrama Healthcare Services Limited 

Cabrini House — A home based in Orpington which specialises in care for adults with learning disabilities. The home has retained a ‘Good’ CQC rating. We are currently at full occupancy with 23 residents and we estimate that this level will be retained for several years due to the stable nature of the placement. Therefore, in the year we have invested in additional staff to ensure the level of care remains consistent with our standards. Like Cabrini, Edensor achieved a ‘Good’ rating from the COC three years ago and has maintained it this year, Since acquiring this 48-bed nursing home in late 2016, we have made substantial progress in all areas of operation and management. Staff training has been carried out and necessary remedial works completed on the building as necessary, although there is still room for improvement. Recruitment has continued to be an issue this year and is something that we are seeing across the sector. We have continued to recruit from overseas and Staff that have come across so far seem to be thriving. Occupancy has remained consistent with an average of 46 beds filled throughout the year. This has been maintained post year end. We have continued to develop a model across both homes that better meets the needs of clients, instead of simply, as is traditional in the UK, Providing activities to fill in time. This idea is being developed using the 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

knowledge of Montessori Method which is based on the fundamental belief that adult with disabilities learn best by doing. With the Montessori Method, learning takes place in an environment where passive acceptance and memorisation of pre-existing knowledge are replaced with active pursuit of experiences. Instead of employeedirected group activities, adults with disabilities learning according to the Montessori Method are encouraged to discover activities on their own. They may work alone, with other residents or as part of a group. We are developing experiences using Montessori training and we could utilise all that we have learnt in improving residents’ quality of life, focusing on dementia and reminiscing. We are seeking grant funding to expand work in this area. With regard to both Cabrini House and Edensor we believe we are making good progress towards delivering excellent service in the future. 

## Diagrama Children's Services Limited 

Fostering — The past year has continued to see a steady development in fostering, but there is still room for improvement. We maintained our new relationship with Croydon, being a panel provider for them in the local area. We have seen excellent results this year getting fostering placements for 16 children compared to 12 children in 2020. This can be attributed to the drive and determination of our passionate workforce. Fostering is a complex service and approving families to foster is a costly and drawn out process. We are therefore hoping to build on our partnerships in this area with a view to increasing our number of approved families so we are better able to meet demand. 

Adoption — as with fostering, our practice is strong in this area and we continue to work hard to meet demand. 

We approved a salary uplift for Adoption and Fostering employees in 2019 following recommendations from the COO. Additionally this year we have had changed the adoption and fostering manager. There new ideas have resulted in a positive income to profit. 

## United Safe Care Limited 

Significant changes have been made to this arm of the business over the past two years. After ceasing security services from March 2018, we decided three years ago to focus on delivering detention and training services and unfortunately, in 2020 we decided to finish our last service, the provision of medical response, due to high central costs. Since we were not successful in our bid to run the new “secure school” pilot (see below), we need to focus on other areas to keep the business in the current position until we try to get another opportunity to be successful in a new bid. Even though it has no activity at the moment, we are still in discussions with the Authority to provide services in the youth justice field. It is much unknown when it would happen as the Government still lost in their suggestions. It would take some time for them to let us know how they would like to proceed. However we need to maintain it open and ready in case there is a quick turn round. 

## Diagrama Semi Independent Services Limited 

It has been three years since the over-16 semi-independent living services were launched in Canterbury. Willow House was working well from the beginning until September 2021 where it was left empty and it was finally closed in December. We opened a new home two years ago, Sycamore House, and another one last year, Alder House. So far these two homes are operating well and we expect if there is a demand for this type of facility in the Kent area and likely in other areas to be in a position to open further homes in the near future. We consider the expansion into this sector to be a good fit with the charity's overall objectives. 

> FutureWe are focuseddevelopments on developing the different services we provide. A special focus is going to be on adoption and fostering, with the continued support of the new manager and also in further developing the new Support Living service, 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

With regards to any expansion plans, regarding new investment projects, we have begun a due diligence process for the acquisition of a new resource, called Duckyls farm centre, which will be similar than Cabrini centre (in terms of service, size and fees). This will allow Diagrama to expand its presence in the south of England, which is seen as a strong strategic location for the group. Furthermore, there is another project in study phase, a day care centre on Cabrini premises, but this is still in early stages of exploration. 

## Reserves policy 

The charity requires reserves to ensure it can fulfil and complete the charitable obligations and commitments it enters into. The trustees believe that the level of unrestricted reserves that are freely available for its general purpose should aim to be the equivalent of three months total expenditure, approximately £250,000. The trustees will aim to achieve this level of reserves in the future. 

## Investment policy 

At the present time, the reserves of the company are held as cash. A formal investment policy will be developed as the resources available grow. Investment powers are governed by the Memorandum and Articles, which permit monies not immediately required, to be invested in such investments, securities or Property, as may be thought fit subject to conditions imposed or required by law. 

Financial review Overall expenditure for the year stood at £5,332,528, while income received was £6,039,904 meaning there was a net inflow of funds during the year of £707,376. As a result of this the group had net assets at the year end of £349,435 compared to net liabilities at the end of 2020 of £357,961. There were no restricted reserves held at the year-end which is in-line with the prior year. 

Diagrama Children's Services Limited was a company purchased by Diagrama Foundation — Psychosocial Intervention on 15 March 2012. The profit for the year to 31 March 2021 is £415,560, anda gift aid distribution to the parent charity of £113,650 was made. 

United Safe Care Limited was a company purchased by Diagrama Foundation — Psychosocial Intervention on 29 June 2012. The loss before tax for the year to 31 March 2021 is £28,606. 

Diagrama Healthcare Services Limited was incorporated on 13 October 2014 as a Subsidiary of Diagrama Foundation — Psychosocial Intervention. The profit for the period to 31 March 2021 is £930,822, and a gift aid distribution to the parent charity of £416,132 was made. 

Diagrama Semi Independent Services was incorporated on 3 April 2014 as a subsidiary of Diagrama Foundation — Psychosocial Intervention, The profit for the year to 31 March 2021 is £139,559, and a gift aid donation to the parent charity of £29,436 was made. Fundraising No fundraising has been undertaken in the year as funds have been relied on from other sources. There has been no professional fundraiser employed and no complaints received. 

## Going concern 

The directors acknowledge there was an overall deficit in unrestricted income funds carried forward of £1,121,905 before the revaluation reserve, However, net assets at the year-end were £349,435 and net current assets stood at £624,100. Due to the negative unrestricted reserves there is some indication that the business will need financial support going forward in order to continue as a going concern. The Trustees have received a letter of support from Fundacion Diagrama (the Spanish organisation that has helped to set up and support Diagrama Foundation in the United Kingdom) that confirms that the parent company will provide both financial and other support to enable the business to continue trading for a period covering at least 12 months from the date of signing the accounts. Consequently, the accounts have been prepared on a going concern basis. 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## TRUSTEES REPORT 

## Statement of Disclosure to Auditors 

In so far as the trustees are aware at the time of approving our trustees’ annual report: 

- there is no relevant audit information, being information needed by the auditor in connection with preparing their report, of which the group's auditor is unaware; and 

- - the trustees, having made enquiries of fellow directors and the group's auditors that they ought to have individually taken, have taken all steps he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. 

## Small company provisions 

This report has been prepared in accordance with the small companies regime under the Companies Act 2006. 

Approved by the board and signed on its behalf by: 

Mr Francisco Legaz Cervantes Trustee Date: Li fir fetnn 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 

## Statement of trustees' responsibilities 

The trustees (who are also directors of Diagrama Foundation — Psychosocial Intervention for the purpose of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in Accountingaccordance withPractice), applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted 

Company law requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period, In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial Statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from the legislation in other jurisdictions. 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION 

Opinion on financial statements We have audited the financial statements of Diagrama Foundation — Psychosocial Intervention for the year ended 31 March 2021 which comprise the consolidated statement of financial activities, balance sheet, consolidated cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP — FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and applicable law (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion the financial statements: 

- give a true and fair view of the state of the charitable group's and company's affairs as at 31 March 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and 

- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 

BasisWe conductedfor opinionour audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

TheOther trusteesinformation are responsible for the other information. The other information comprises the information included in the Report of the Board of Trustees, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES INDEPENDENT AUDITOR'S REPORT TO THE OF DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION 

- Opinion on other matter prescribed by the Companies Act 2006 

- In our opinion, based on the work undertaken in the course of the audit: 

   - the information given in the Trustees’ Annual Report for the financial year for which the financial Statements are prepared is consistent with the financial statements; and 

   - * the Trustee's Report has been prepared in accordance with applicable legal requirements. 

Matters on which we are required to report on by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Board of Trustees. We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 requires us to report to you if, in our opinion: 

- the charitable company has not kept proper and adequate accounting records: or 

- - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit. 

- Responsibilities of trustees 

As explained more fully in the Trustees’ Responsibilities Statement set out on page 9, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our 

opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

As part of our audit planning, we obtained an understanding of the legal and regulatory framework that is applicable to the charity and the sector in which it operates to identify the key laws and regulations affecting the entity. The key laws and regulations we identified were health and safety, safeguarding, data protection, employment law and compliance with grant funding conditions. We also considered those laws and regulations 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION 

Auditor's responsibilities for the audit of the financial statements (continued) that have a direct impact on the preparation of the financial statements, primarily the Companies Act 2006, Charities Act 2011 and compliance with the Charities Statement of Recommended Practice. 

We discussed with management how the compliance with these laws and regulations is monitored and discussed policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the entity complies with laws and regulations and deals with reporting any issues if they arise. 

We assessed the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur as part of the audit planning process. We determined that these risks are low considering the fact that the charity operates on a not for profit basis and so there would be no motivation for management to influence performance for individual gain. 

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following: 

- We reviewed legal and professional costs to identify any non-compliance or legal costs in relation to noncompliance. 

* We reviewed the board minutes for anything unusual. * We made enquires to management regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements. 

* We reviewed a sample of expenditure to confirm it has been incurred and allocated to the appropriate fund. 

* We reviewed the risk register for anything unusual, * We audited the risk of management override of controls through testing journal entries and other adjustments for appropriateness. 

As part of our enquiries, we discussed with management whether there have been any known instances, allegations or suspicions of fraud of which there were none. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. This risk increases the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements as we are less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement due to fraud is higher that the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, collusion, omission or misrepresentation. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

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## DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION 

## Use of our report 

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Thomas Roach FCA (Senior Statutory Auditor) PKF Francis Clark Chartered Accountants and Statutory Auditor 

Lowin House Tregolls Road Truro Cornwall TR1 2NA 

## Date: wn sfofes 

PKF Francis Clark is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 

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## DIAGRAMA FOUNDATION — PSYC HOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|2021|
|funds|funds|Total|
|Notes|£|£|£|
|Income|and|Endowments|from:|
|Donations and legacies|2|297,632|4,664|302,296|
|Other trading|activities|3|5,364,909|.|5,364,909|
|Covid-19|Income|362,120|-|362,120|
|Other income|a|10,579|-|10,579|
|Teneo|6,035,240|4,664|6,039,904|
|Expenditure|on:|
|Raising funds|5|(4,453,644)|-|(4,453,644)|
|Charitable activities|6|(865,660)|(4,664)|(870,324)|
|Other expenditure|(8,560)|-|(8,560)|
|Total|iindi|t|ur|(5,327,864)|(4,664)|(5,332,528)|
|Net (expenditure)/income|707,376|-|707,376|
|Transfers|
|Transfers|between|funds|24/25|:|:|
|Net (expenditure)/income before|707,376|.|707,376|
|other recognised|gains|and|losses|
|Other|recognised|gains/losses|
|Gains(Losses)/gains on|revaluationon|investmentof fixed|assetsassets|13|20-|--|20-|
|Net movement in funds|707,396|.|707,396|
|Reconciliation|of funds|
|Total|funds brought forward|(357,961)|‘|(357,961)|
|Total|funds|carried forward|349,435|.|349,435|

**----- End of picture text -----**<br>


The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

14 



DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## PARENT CHARITY STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) 

|||Unrestricted|Restricted|2021|
|---|---|---|---|---|
|||funds|funds|Total|
||Notes|£|£|£|
|Income and Endowments from:|||||
|Donations and legacies<br>Other trading activities<br>Covid-19 Income|25|772,506<br>6,625<br>25,588|4,664<br>-<br>-|777,170<br>6,625<br>25,588|
|7<br>cali||ee||eee|
|||804,719|4,664|809,383|
|Expenditure on:|||||
|Charitable activities|25|(946,305)|(4,664)|(950,969)|
|tal<br>diture<br>Total exponditur||(946,305)|(4,664)|(950,969)|
|Net(expenditure)/income||(141,586)|-|(141,586)|
|Transfers|||||
|Transfers between funds||-|-|.|
|Net(expenditure)/income before<br>other recognised gains and losses||(141,586)|_|(141,586)|
|Other recognised gains/losses|||||
|Gainsonrevaluationoffixedassets||20|-|20|
|(Losses)/gains on investment assets||-|-|.|
|Netmovement infunds||(141,566)|-|(141,566)|
|Reconciliation offunds|||||
|Totalfunds broughtforward<br>tal f<br>ied forward<br>Total<br>funds carried<br>forwa||(805,209)|-|(805,209)|
|||(946,775)|;|(946,775)|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

15 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) 

||Unrestricted<br>funds|Restricted<br>funds|Restricted<br>funds|2020<br>Total|
|---|---|---|---|---|
||£||£|£|
|Income and Endowments from:<br>Donationsand legacies<br>Othertrading activities<br>Otherincome|gOa<br>a a<br>4,514,647<br>37,935||17,537<br>-<br>-|189,314<br>4,514,647<br>37,935|
|Tatal Ineome|4,724,359||17,537|4,741,896|
|Expenditure on:<br>Raisingfunds<br>Charitable activities<br>Otherexpenditure|(4,419,156)<br>(915,280)<br>(20,592)|-<br>(32,143)<br>-||(4,419,156)<br>(947,423)<br>(20,592)|
|TeEpes|(5,355,028)||(32,143)|(5,387,171)|
|Net(expenditure)/income|(630,669)||(14,606)|(645,275)|
|Transfers<br>Transfers betweenfunds|i:|||.|
|Net(expenditure)/income before<br>other recognised gains and losses|(630,669)||(14,606)|(645,275)|
|Other recognised gains/losses||||-|
|Gains on revaluation of fixed assets|.||-|-|
|(Losses)/gains on investment assets|-||-||
|Netmovement infunds|(630,669)||(14,606)|(645,275)|
|Reconciliation offunds|||||
|Total funds brought forward<br>. d<br>Totalfundscarriedforward|272,708<br>SSS<br>(357,961)|= =|14,606<br>.|287,314<br>a<br>(357,961)|



16 



## DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## PARENT CHARITY STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) 


**----- Start of picture text -----**<br>
Unrestricted Restricted 2020<br>funds funds Total<br>Income and Endowments from: z £ £<br>Donations and legacies 839,733 17,537 857,270<br>Other trading activities 29,436 - 29,436<br>——<br>869,169 17,537 886,706<br>Expenditure on:<br>Charitable activities (1,362,058) (32,143) (1,394,201)<br>Total expenditure<br>(1,362,058) (32,143) (1,394,201)<br>Net (expenditure)/income (492,889) (14,606) (507,495)<br>Transfers<br>Transfers between funds “ a ;<br>otherNet (expenditure)/incomerecognised gains andbeforelosses (492,889) (14,606) (507,495)<br>Other recognised gains/losses<br>(Losses)/gainsGains on revaluationon investmentof fixed assetsassets -- -- --<br>Net movement in funds (492,889) (14,606) (507,495)<br>Reconciliation of funds<br>Total funds brought forward (312,320) 14,606 (297,714)<br>Total funds carried forward<br>(805,209) ; (805,209)<br>**----- End of picture text -----**<br>


17 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## CONSOLIDATED AND PARENT CHARITY BALANCE SHEET AS AT 31 MARCH 2021 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Group|Group|Charity|Charity|
|2021|2020|2021|2020|
|Notes|£|£|£|¥.|
|FixedTangibleassets assets|13/14|4,233,524|4,284,760|4,157,620|4,210,046|
|Investments|15|-|.|901,402|901,702|
|Intangible assets|q1WM2|260,951|333,907|412,585|136,086|
|4,494,475|4,618,667|5,171,607|5,247|834|
|Current|assets|
|Debtors|16|555,591|499,011|140,564|150,391|
|Cash|at bank and|in hand|931,303|222,032|11,342|6,219|
|1,486,894|721,043|451,906|156,610|
|Creditors: amounts falling|17:|(862,794)|(582,068)|(2,914,748)|(2,602,598)|
|due|within|one|year|
|Net current assets/|624,100|138,975|(2,762,842)|(2,445,988)|
|(liabilities)|
|Total|assets|less|current|
|liabilities|5,118,575|4,757,642|2,408,765|2,801,846|
|Creditors:|amounts|falling|
|due after more than one|19|(4,770,135)|(5,115,603)|(3,355,540)|(3,607,055)|
|‘|
|year|
|Provisions for|Liabilities|995|a|
|Net assets/|(liabilities)|349,435|(357,961)|(946,775)|(805,209)|
|Funds|-|-|
|Restricted|income|funds|25|-|-|
|Unrestricted income funds|24|(1,121,905)|(1,829,281)|(2,418,115)|(2,276,529)|
|Revaluation|reserve|1,471,320|1,471,320|1,471,320|4,471,320|
|Total funds|349,435|(357,961)|(946,775)|(805,209)|

**----- End of picture text -----**<br>


The financial statements have been prepared in accordance with FRS 102. 

18 



# DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

CONSOLIDATED AND PARENT CHARITY BALANCE SHEET (continued) AS AT 31 MARCH 2021 

on...The ~Abofiafagfinancial statements -+...and signedon Pages on13 theirto behalf40 were by: approved by the trustees, and authorised for issue 

Mr Francisco Legaz Cervantes Trustee 

Registered company number: 06396577 

19 



DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## CONSOLIDATED CASH FLOW STATEMENT AS AT 31 MARCH 2021 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Cash|flows|from|operating|activities|
|Net income/(expenditure)|for the|reporting|period|707,376|(645,275)|
|Adjustments|to|cash|flows|from|non-cash|items|
|Depreciation|98,872|120,246|
|Amortisation|72,956|72,956|
|Loss on|disposal|of tangible fixed|assets|1,502|71,311|
|Impairment|of goodwill|=|B|
|Income|tax|expense|8,560|20,592|
|Currency exchange|22,507|64,122|
|204,397|349,227|
|Working|capital|adjustments|
|(Increase)/decrease|in|debtors|(174,335)|256,383|
|Increase/(decrease)|in|creditors|.|90,450|(415,642)|
|Net cash|flows from|operating|activities|827,888|(455,307)|
|Cash|flows|from|investing|activities|
|Purchase|of|intangible|fixed|assets|a|-|
|Purchase of tangible|fixed|assets|(51,749)|(118,548)|
|Sale of tangible|fixed|assets|2,600|535,000|
|Net cash flows|from|investing|activities|(49,149)|416,452|
|Cash|flows|from|financing|activities|
|Value|of new|loans|obtained|during|the|period|-|379,000|
|Proceeds|from|issue|of ordinary|shares|.|=|
|Currency|exchange|=|“|
|Repayment|of loans|and|borrowings|(69,468)|(164,897)|
|Net cash|flows|from|financing|activities|(69,468)|214,103|
|Net (decrease)/increase|in cash|and|cash|equivalents|709,271|175,248|
|Cash and cash|equivalents|at|1|April|222,032|46,784|
|Cash and|cash|equivalents|at 31|March|931,303|222,032|

**----- End of picture text -----**<br>


20 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

1. Accounting policies The principal accounting policies applied in the preparation of these financial Statements are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year, 

## Statement of compliance 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) — (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The consolidated accounts comprise those of Diagrama Foundation — Psychosocial Intervention and its four wholly owned trading subsidiaries — Diagrama Children's Services Limited, United Safe Care Limited, Diagrama Healthcare Services Limited and Opportunity Home to Grow Limited. The results of the subsidiary companies are consolidated ona line by line basis. 

Diagrama Children's Services Limited, United Safe Care Limited, Diagrama Healthcare Services Limited and Diagrama Semi Independent Living Limited have prepared accounts for the 12 month period to 31 March 2021. 

Diagrama Foundation — Psychosocial Intervention also had six dormant subsidiaries that have prepared dormant company accounts for the year ended 31 March 2021. Basis of preparation Diagrama Foundation — Psychosocial Intervention meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

## Going concern 

The financial statements for the year ended 31 March 2021 show an overall surplus in funds of £349,435 made up of unrestricted reserves of (£1,121 :905) and a revaluation reserve of £1,471 ,340. However, net current assets at the year-end stood at £624,100. As set out further in note 22, the post year-end financial performance has been strong, nevertheless the deficit in unrestricted funds indicates that the business will need financial support going forward in order to continue as a going concern. The directors have received a letter of support from Fundacion Diagrama (the Spanish organisation that has helped to set up and support Diagrama Foundation in the United Kingdom) that confirms that the parent company will provide both financial and other support to enable the business to continue trading for a period covering at least 12 months from the date of signing the: accounts. Consequently, the accounts have been prepared on a going concern basis. 

## Income and endowments 

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. 

## Donations and legacies 

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period. 

21 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

GrantsGrants arereceivable recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised asa liability and included on the balance sheet as deferred income to be released. 

## DeferredDeferred incomerepresents amounts 

> DeferredDeferred incomeincomerepresents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: -The donor specifies that the grant or donation must only be used in future accounting periods; or -The donor has imposed conditions which must be met before the charity has unconditional entitlement. 

WhereOther income services are provided to the charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at its fair value unless its fair value cannot be reliably measured, then at the cost to the donor or the resale value of goods that are to be sold. The value of services provided by volunteers is not incorporated into these financial statements. 

Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate. 

Turnover in the subsidiary companies represents amounts chargeable in respect of the sales of services. 

> ExpenditureAll expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the assets use. Other support costs are allocated based on the spread of staff. 

TheseRaising arefunds costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. 

## Charitable activities 

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

> TaxationThe Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

22 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2021 

## Goodwill 

Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made. 

## Tangible fixed assets 

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

## Amortisation 

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows: 

Asset Class Amortisation method and rate Goodwill 10% straight line 

## Depreciation 

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Asset Class|Depreciation|method|and|rate|
|Freehold|property|(excluding|land)|2%|Straight|line|
|Improvements|to|property|2%|straight|line|
|Plant and|machinery|25%|straight|line|
|Fixtures and|fittings|25%|straight|line|
|Motor vehicles|25%|reducing|balance|
|Computer equipment|25%|reducing|balance|

**----- End of picture text -----**<br>


## Business combinations 

Business combinations are accounted for under the purchase method. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by the charity. All intra-group transactions, balances, income and expenses are eliminated on consolidation. In accordance with Section 35 of FRS 102, Section 10 of FRS 102 has not been applied in these financial statements in respect of business combinations effected prior to the date of transition. 

## Fixed asset investments 

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal. 

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at year end. 

23 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2021 

## Trade Debtors 

Trade debtors are amounts due from customers for services performed in the ordinary course of business. 

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to callect all amounts due according to the original terms of the receivables. 

Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date, they are presented as non-current liabilities. 

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. 

## Borrowings 

interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. 

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. 

Borrowings are classified as current liabilities unless the Charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. 

## Foreign exchange 

Transactions in foreign currencies are recorded at the rate of exchange during the period and their balance sheets at the rates ruling at the balance sheet date are reported at the rates of exchange prevailing at that date. 

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity. 

24 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

Other exchange differences are recognised in the statement of financial activities in the period in which they arise except for: 

1) Exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and 2) In the case of the consolidated financial Statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity. 

## Fund Structure 

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 

## Financial instruments 

## Classification 

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. 

## Recognition and measurement 

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangements constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously, 

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. 

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 

25 



## DIAGRAMA FOUNDATION -— PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

Investments Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. 

## Fair value measurement 

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique. 

## Z Income from donations and legacies 

||Unrestricted<br>funds<br>£|Restricted<br>funds<br>£|2021<br>Total<br>£|2020<br>Total<br>£|
|---|---|---|---|---|
|Donations|177,692|-<br>-|177,692<br>-|121,777<br>-|
|Gift Aid Tax reclaim<br>Grants receivable|-<br>119,940|4,664|124,604|67,537|
||297,632|4,664|302,296|189,314|



## 3. Other trading activities 

|3.<br>Other tradingtrading activities||||
|---|---|---|---|
||Unrestricted<br>funds|2021<br>Total|2020<br>Total|
||£:|£|£|
|Saleofservices|5,364,909|5,364,909|4,514,647|
||5,364,909|5,364,909|4,514,647|



26 



## DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 4. Other income 

||||Unrestricted|2021|2020|
|---|---|---|---|---|---|
||||funds|Total|Total|
||||£|£|£|
|Fees and supplies<br>Otherincome<br>Covid-19 income|||6,625<br>3,954<br>362,120|6,625<br>3,954<br>362,120|29,436<br>8,499<br>-|
||||372,699|372,699|37,935|
|5.|Raising funds|||||
||||Unrestricted|2021|2020|
||||funds|Total|Total|
||||£|£|£|
|Costs|ofraising funds||4,453,644|4,453,644|4,419,156|
||||4,453,644|4,453,644|4,419,156|
|6.|Costs of charitable activities|||||
|||Unrestricted|Restricted|2021|2020|
|||funds<br>£|funds<br>£|Total<br>£|Total<br>£|
|Costsof charitable activities<br>GovernanceCosts||830,340<br>35,320|4,664<br>-|835,004.<br>35,320|904274<br>43,149|
|||865,660|4,664|870,324|947,423|



27 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## re Trustees’ remuneration and expenses 

During the year the Charity made the following transactions with trustees: 

## Ms Maureen Walby 

ENil (2020: ENil) of expenses were reimbursed to Ms Maureen Walby during the year. 

Mr Francisco Legaz Cervantes £415 (2020: £931) of expenses were reimbursed to Mr Francisco Legaz Cervantes during the year. Mr Francisco Legaz Cervantes also provided consultancy services to the charity in the year totalling £11 ,600 (2020: £2,400) 

At the balance sheet date the amount due from Mr Francisco Legaz Cervantes was Enil (2020: ENil). 

No other trustees, nor any persons connected with them, have received any other remuneration from the Charity during the year. 

|8.<br>Netincoming resourcesfortheyear|2021|2020|
|---|---|---|
||£|£|
|Net incoming resources is stated after charging:<br>Foreign currency (gains)/losses<br>Depreciationand otheramounts writtenofftangible fixed assets<br>(Gains)/losses onrevaluation offixedassets<br>Amortisation ofgoodwill|22,507<br>98,872<br>(20)<br>72,956|64,122<br>420,246<br>-<br>72,956|
|9.<br>Employees|||
|Employmentcosts<br>Theaggregate payroll costswereasfollows:|2021<br>£|2020<br>£|
|Wagesandsalaries<br>Socialsecurity<br>Pension costs|2,981,656<br>239,767<br>65,267|2,764,953<br>216,656<br>64,288|
||3,286,690|3,045,897|



28 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

The monthly average number of persons (including senior management team) employed by the Charity during the year were as follows: 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2021|2020|
|Carers,|No|No|
|secure|transportation,|administration|and|management|155|142|

**----- End of picture text -----**<br>


No employee received emoluments of more than £60,000 (2020: none more than £60,000). 

The key management personnel of the Charity are the heads of services and the CEO. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the Charity was £187,988 (2020: £209,299). 

## 10. Taxation 

The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in the financial statements of the parent; however corporation tax liabilities arise on any taxable profits of the trading subsidiaries, where the taxable profits have not been donated to the parent charity. 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|2021|2020|
|United|Safe|Diagrama|United|Safe|Diagrama|
|Care Ltd|Children’s|Care|Ltd|Children’s|
|Current|tax|Services|Ltd|Services|Ltd|
|Corporation|tax|charge|7|'|:|
|Deferred|tax|
|differencesOnatnatian and reversal of timing|(936)|(7,624)|(1,211)|(19,381)|

**----- End of picture text -----**<br>


29 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 41. Intangible fixed assets 

|41.<br>Intangible fixedfixed assets|||
|---|---|---|
|Group|Goodwill<br>£|Total<br>£|
|Cost<br>At1April2020|960,705<br>=|960,705<br>=|
|Additions|i|7|
|Impairments|-|-|
|Disposals|||
|At 31 March 2021|960,705|960,705|
|Amortisation<br>At 1 April 2020<br>Amortisation fortheyear|626,798<br>72,956|626,798<br>72,956<br>-|
|Eliminated on disposal|-||
|At 31 March 2021|699,754|699,754|
|Netbook values|||
|At31 March2021|260,951|260,951|
|At31March 2020|333,907|333,907|



30 



DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 12. Intangible fixed assets 

|Charity|Goodwill|Total|
|---|---|---|
|Cost|£|£|
|At1 April2020<br>Additions|235,006<br>.|235,006<br>-|
|Disposals|-|-|
|At 31 March 2021|||
||235,006|235,006|
|Amortisation|||
|At 1 April2020<br>Amortisation for theyear|98,920<br>23,501|98,920<br>23,501|
|At 31 March 2021|||
||122.424|122.421|
|Net book values|||
|At 31 March 2021|||
||112,585|112,585|
|At31March2020|136,086|136,086|



31 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

|13.<br>Tangiblefixedassets|||||
|---|---|---|---|---|
|Group|Land&<br>buildings<br>freehold<br>£|Office<br>equipment<br>&fixtures<br>£|Motor<br>vehicles<br>=|Total<br>£|
|Cost / Valuation<br>At1April2020<br>Additions|4,296,044<br>-|603,315<br>29,249<br>-|71,715<br>20,833<br>-|4,971,074<br>50,082<br>-|
|Revaluation<br>Disposals|-<br>-|-|(23,710)|(23,710)|
|At 31 March 2021|4,296,044|632,564|68,838|4,997,446|
||eee||||
|Depreciation<br>At1 April2020<br>Chargefortheyear|124,816<br>35,843|512,290<br>57,025|49,208<br>6,005<br>-|686,314<br>98,873<br>-|
|Write back on revaluation<br>Eliminatedon disposal|-<br>-|-<br>-|(21,265)|(21,265)|
|At31 March 2021|160,659|569,315|33,948|763,922|
||eee|||a|
|Net bookvalues|||||
|At31 March 2021|4,135,385<br>63,249<br>34,890<br>4,233,524<br>eS||||
|At31March 2020|4,171,228|91,025|22,507|4,284,760|



Revaluations The land & buildings held in Diagrama Foundation — Psychosocial Intervention are held at a revalued amount following a revaluation on 23 April 2018 by independent qualified valuers from Davis Coffer Lyons. 

The freehold land & buildings and improvements to freehold property held in Diagrama Children’s Services Limited were revalued on 23 September 2016 by independent qualified valuers from Lambert Smith Hampton. The historical cost of the revalued properties was £4,192,949 (2020: £1,192,949). The depreciation to date on the historical cost basis is £149,947(2020: £126,088). 

32 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 14. Tangible fixed assets 

|Charity|Land&|Office|||
|---|---|---|---|---|
||buildings|equipment|Motor||
||freehold|&fixtures|vehicles|Total|
|Cost|£|£|£|£|
|At 1 April2020<br>Additions<br>Revaluation|4,296,044<br>-<br>-|431,625<br>-<br>-|30,711<br>22,500<br>-|4,758 380<br>22,500|
|Disposals|-|-|(23,710)|-<br>(23,710)|
|At 31 March2021|4,296,044|431,625|29,501|4,757,170|
|Depreciation|||||
|At<br>1 April2020<br>Chargefortheyear<br>Write back on revaluation|124,816<br>35,843<br>-|397,914<br>33,711<br>-|25,604<br>1,787<br>-|548,334<br>71,341|
|Eliminated<br>ondisposal|-|-|(20,165)|-<br>(20,165)|
|At 31 March 2021|||||
||160,659|431,625|7,266|599,550|
|Net book values||||.|
|At31 March2021|4,135,385|-|22,235|4,157,620|
|At31March2020|4,171,228|33,711|5,107|4,210,046|



33 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|45.|Fixed asset investments|Group|Charity|
|£|=|
|Cost|.|901,702|
|At|1|April|2020|-|-|
|Additions|-|(300)|
|Impairment|
|-|901,402|
|At|31|March|2021|i|
|All|fixed|asset investments|are|held|within|the|United|Kingdom.|
|The charity|holds more than 20% of the share|capital|of the|following companies:-|
|Subsidiary undertakings|Country of|Principal|Activity|Class|%|
|Incorporation|
|Diagrama|Children’s Services Limited|England|Adoption and fostering|Ordinary|100|
|United Safe Care Limited|England|Secure transportation|Ordinary|100|
|Diagrama Healthcare|Services Limited|England|Provision of care|Ordinary|100|
|Diagrama Semi Independent|Living Limited|England|Provision of semi-|Ordinary|100|
|independent|living|
|Diagrama Hassockfield|Limited|England|Dormant|Ordinary|100|
|Basta UK Limited|England|Dormant|Ordinary|100|
|Diagrama Medway Limited|England|Dormant|Ordinary|100|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|Subsidiary undertakings|Period End|Capital & Reserves|Profit/(Loss) for the|
|period|before|tax|
|Diagrama|Children’s|Services Limited|31/03/2021|£652,832|£423,184|
|United Safe Care Limited|31/03/2021|(£470,687)|(£27,670)|
|Diagrama Healthcare Services|Limited|31/03/2021|£1,315,530|£930,822|
|Diagrama Semi Independent Living Limited|31/03/2021|£166,262|£139,559|
|Diagrama|Hassockfield|Limited|31/03/2021|£4100|7|
|Basta UK Limited|31/03/2021|£100|-|
|Diagrama Medway|Limited|31/03/2021|£100|-|

**----- End of picture text -----**<br>


34 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 16. Debtors 

||Group<br>2021|Group<br>2020|Charity<br>2021|Charity<br>2020|
|---|---|---|---|---|
||£|£|£|£|
|Tradedebtors<br>Amountsduefromsubsidiaryundertaking<br>Otherdebtors<br>Deferred Tax<br>Prepaymentsandaccruedincome|309,010<br>-<br>47,988<br>-<br>198,593|252,465<br>-<br>64,368<br>9,555<br>172,623|-<br>49,250<br>27,937<br>.<br>63,377|5,006<br>29,005<br>24,305<br>-<br>92,075|
||555,591|499,011|140,564.|150,391|



|17.|Creditors: amounts falling due|
|---|---|
||withinoneyear|



||Group<br>2021|Group<br>2020|Charity<br>2021|Charity<br>2020|
|---|---|---|---|---|
||e|£|£|£|
|Bank loansandoverdraft<br>Corporation tax payable|366,569<br>-|187,873<br>-|278,142|149,186|
|Other<br>taxesand socialsecuritycosts<br>Outstanding pension contributions<br>Tradecreditors<br>Other creditors<br>Amountsowed tosubsidiaryundertakings<br>Amountsowed toassociated undertakings<br>Shortterm loans<br>Accruals anddeferredincome|56,505<br>650<br>107,572<br>26,826<br>-<br>78,974<br>17,477<br>208,221|53,755<br>6,911<br>152,030<br>22,439<br>-<br>-<br>22,971<br>136,089|-<br>7,281<br>-<br>57,554<br>340<br>2,420,00<br>78,974<br>17,477<br>54,780|-<br>6,374<br>-<br>56,849<br>1,375<br>2,327,465<br>-<br>22,471<br>38,878|
||862,794|582,068|2,914,748|2,602,598|



The bank loans due in under 14 year in the parent entity include a secured loan of £190,600 (2020: £58,800); which is guaranteed by Fundacién Diagrama with a further charge over one of the properties owned by the parent. 

The bank loan due in under 1 year in Diagrama Healthcare Services Limited totals £88,427 (2020: £38,687); the loan is secured by both floating charge and fixed charges on all the assets held in Diagrama Healthcare Services Limited, together with a cross guarantee. 

35 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|18.|Deferred income|Group|Group|Charity|Charity|
|2021|2020|2021|2020|
|£|£|£|=|
|Balance as at|1|April|423|376|423|.|
|Amounts|released|to|other trading|income|-|(376)|-|-|
|Amounts deferred|in the year|-|423|-|423|
|Balance as at 31|March|eee423|423|423|423|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|49.|Creditors:|amounts|falling|due|
|after|more|than|one|year|
|Group|Group|Charity|Charity|
|2021|2020|2021|2020|
|£|£|£|£|
|BankOtherAmountsloancreditors owed|to associated undertaking|2,872,8651,897,270-|3,168,0861,947,517-|4,458,2701,897,270.|1,659,5381,947,517-|
|Provisions|(995)|-|-|-|
|4,769,140|5,115,603|3,355,540|3,607,055|
|Loans|
|Repayable|in|five years or more|639,147|865,975|639,147|865,975|

**----- End of picture text -----**<br>


The bank loan due in over 1 year in the parent entity include a secured loan of £1,458,270 (2020: £1 659,538); which is guaranteed by Fundacion Diagrama with a further charge over one of the properties owned by the parent. The bank loan due in over 1 year in Diagrama Healthcare Services Limited totals £1 414,595 (2020: £1,508,548); the loan is secured by both a floating charge and fixed charges on all the assets held in Diagrama Healthcare Services Limited. 

36 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 20. Commitments 

## Operating lease commitments Group 

As at 31 March 2021 the group had total commitments under non-cancellable operating leases as follows:- 

## Operating leases which expire: 

||31 March 2021|31 March 2020|
|---|---|---|
|Land and buildings|£|£|
|Withinoneyear<br>Between 2 and 5 years|8,074<br>:|148,852|
|Over five years|-|.|
|||.|
|Other|8,074|148,852|
|Withinoneyear<br>Between 2and 5years<br>Over five years|21,885<br>32,799<br>-|14,424<br>44,824|
|||-|
||54,684|59,245|



## Operating lease commitments Charity 

As at 31 March 2021 the parent charity had total commitments under non-cancellable operating leases as follows:- 

## Operating leases which expire: 

||31 March 2021|31 March 2020|
|---|---|---|
|Land and buildings|£|£|
|Withinoneyear<br>Between 2 and 5 years<br>Over five years|8,074<br>-<br>-|148,852<br>ws|
|||-|
|Other|8,074|148,852|
|Within oneyear<br>Between2and 5years<br>Over five years|936<br>936<br>-|936<br>1,872|
|||-|
||1,872|2,808|



37 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2021 

## 21. Related party transactions 

## Controlling entity 

The charity is controlled by its trustees. Two of the trustees of the charity are also trustees of Fundacion Diagrama, a Spanish organisation. Fundacion Diagrama therefore have significant influence over the running of the charity. 

## Related party transactions — Parent charity 

During the year Fundacion Diagrama provided staff and IT services to the group with an estimated value of £83,220 (2020: £77,480). Diagrama Foundation — Psychosocial Intervention paid interest of £82,521 (2020: £31,036) to Fundacion Diagrama during the year. At the balance sheet date the amount due to Fundacion Diagrama was £1,976,245 (2020: £1,947,517) which has been adjusted for exchange rate movements. 

## 22. Going concern 

Diagrama Foundation — Psychosocial Intervention The charity has generated a deficit during the year of £141,586 and currently has net liabilities of £946,774. However, the group generated a surplus of £707,396 and had net assets of £349,435 as at31 March 2021, Due to the net liabilities in the parent, there is some indication that the business will need financial support going forward in order to continue as a going concern. However the group has not been adversely affected by the Covid-19 pandemic with the group overall having its best performance to date. This has continued into the 202122 year. 

As a result the latest management accounts to September 2021 show that the group had generated a surplus of £764,611 in the period. In addition the directors have received a letter of support from Fundacion Diagrama (the Spanish organisation that has helped to set up and support Diagrama Foundation in the United Kingdom) that confirms that they will provide both financial and other support to enable the charity and group to continue operating for a period covering at least 12 months from the date of signing the accounts. 

As a result of the above the directors consider that is remains appropriate to prepare the accounts on a going concern basis. 

United Safe Care Limited (Subsidiary company) The performance of the company has improved slightly upon the prior year, generating a financial loss before tax across the company's activities as a whole of £27,670 in the year. The company is currently showing net current liabilities on the balance sheet of £470,787. The trade of the company was ceased in November 2019, however discussions are currently being undertaken in relation to a new contract with the local authorities. Although, the company is currently relying on the support of other subsidiaries to support the company, with these discussions going on the director considered that it remains appropriate to prepare the accounts on a going concern basis. 

38 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 23. Analysis of net assets between funds 

|23.<br>Analysis of net assets between funds||||
|---|---|---|---|
||Unrestricted|Restricted|Total|
||funds|funds|funds|
||£|£|£|
|Fund balances at 31 March 2021 as represented by:||||
|Intangible fixed assets|260,951|-|260,951|
|Tangible fixed assets|4,233,524|-|4,233,524|
|Currentassets|1,486,894|-|1,486,894|
|Current liabilities<br>Long-term liabilities|(862,794)<br>(4,769,140)|-<br>-|(862,794)<br>(4,769,140)|
||349,435|-|349,435|
|Comparative information in respect ofthe preceding period is asfollows:||||
||Unrestricted|Restricted|Total|
||funds|funds|funds|
||£|£|£|
|Intangible fixed assets|333,907|-|333,907|
|Tangible fixed assets|4,284,760|-|4,284,760|
|Current assets|721,043|-|721,043|
|Current liabilities<br>Long-term liabilities|(582,068)<br>(5,115,603)|-<br>-|(582,068)<br>(5,115,603)|
||(357,961)|-|(357,961)|



Comparative information in respect of the preceding period is as follows: 

## 24. Unrestricted funds 

|||||At||||Other|At|
|---|---|---|---|---|---|---|---|---|---|
|||||1 April|Incoming|Outgoing||gains/|31 March|
|||||2020|resources|resources|Transfers|(losses)|2021|
|||||£|£|£|£|£|£|
|icted<br>it,|funds|ae|—|||||||
|group||||eT|6,035,240|(5,327,864)|-|20|349,435|
||||||||:|||
|i<br>MSE <br>charity|funds<br> TNA||—|abe|804,719|(946,305)|:|20|(946,775)|



39 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

Comparative information in respect of the preceding period is as follows: 

|||At||||Other|At|
|---|---|---|---|---|---|---|---|
|||1 April<br>2019|Incoming<br>resources|Outgoing<br>resources|Transfers|gains/<br>(losses)|31 March<br>2020|
|||£|£|£|£|E|£|
|tricted fund<br>STARS<br>—group||=a<br>4,724,359<br>ele||(5,355,028)<br> eee|‘|-<br>ee|(357,961)<br> ge<br>ieneees|
|Unrestricted funds<br>—charity(as||(312,320)|869,169|(1,362,058)|.|-|(805,209)|
|restated)||||||||
|25.|Restricted|funds—group and charity||||||
|||At||||Other|At|
|||41 April<br>2020|Incoming<br>resources|Outgoing<br>resources|Transfers|gains/<br>(losses)|31 March<br>2021|
|||£|£|£|£|£|£|
|Tesco|bags forhelp|-<br>-|4,664<br>4,664|(4,664)<br>(4,664)|.<br>-|-<br>zs|-<br>:|
|Comparative information in respect ofthe preceding||||period isasfollows:||||
|||At||||Other|At|
|||1 April<br>2019|Incoming<br>resources|Outgoing<br>resources|Transfers|gains/<br>(losses)|31 March<br>2020|
|||£|£|£|£|£|£|
|GALA||14,606|17,537|(32,143)|-|-|-|
|||14,606|17,537|(32,143)|-|:|-|



## Purposes of restricted funds 

GALA — The purpose of this fund is to develop innovation from each country to jointly help overcome the barriers facing all learners. 

Tesco bags for help — The purpose of this fund is to help and support foster carer panels. 

40 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) 

## FOR THE YEAR ENDED 31 MARCH 2021 

## 26. Company limited by guarantee 

Diagrama Foundation — Psychosocial Intervention is a company limited by guarantee and accordingly does not have any share capital. 

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 

41