Registered Charity in England & Wales 1128532 Registered Charity in Scotland SC044074 Company number: 06396577 

DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 



## 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 - 13|
|Statement of financial activities|14-17|
|Balance sheet|18-19|
|Consolidated cash flow statement|20|
|Notestothefinancialstatements|21-41|





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

Charity number (England & Wales) 

1128532 

Charity number (Scotland) 

## SC044074 

Company registration number 

06396577 

Principal Office 

Suite 20, Kent Space 6-8 Revenge Road Chatham ME5 8UD 

## Registered Office 

Airport House Purley Way Croydon England CRO 0XZ 

## Trustees 

Mr Francisco Legaz Cervantes Ms Elisa Moraga Sarrion Ms Maureen Walby 

## Chief Executive Officer 

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 2022 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 (Fundacién 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 a 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 and enable them to become full members of society so that their conditions of life may be improved; 

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

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

- (d) and provide for the care, resettlement, education, training, rehabilitation and integration into society of refugees, asylum seekers and other immigrants, their families and dependents; 

- (e) 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, refugees, asylum seekers and other immigrants and their families and dependents of such persons; and 

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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 looks at the success of each key activity and we seek to measure the benefits they have brought to those groups of people 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 — In order to maintain liquidity to ensure that sufficient funds are available for ongoing 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 e providing a range of services that address the issues identified in the charity's objects e 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. 

## Activities and performance 

The group continues to operate in the care sector and there has been a drive in the past year to consolidate and cut costs where possible. 

The past financial year has been a year of expansion and consolidation, expanding our portfolio of services and improving those that already exist, especially in the care sector. 

Since we were not successful in our bid to run a "secure school", we have been reducing several important costs in our headquarters, which we were affording expecting to get the "secure school”. We moved from our old office, 

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## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT larger and more spacious, to the current office that is more appropriate to the current situation, derived from COVID-19 and the promotion of remote working, which has given the organization greater flexibility. 

Diagrama has started to manage 9 supported living homes in the area of London Borough of Bromley, providing supporting services to 35 vulnerable people, which allows us to spread our care model in that area. 

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, and letters have been written to Councils and users to set out our price increase for 2022 and 2023. More than 90% of the Councils and users agreed our uplifts. 

The COVID-19 situation at the beginning was a challenge we had to face. Plans were put in place; medical and prevention material was purchased and staff organisation was adapted. In this year, preventive measures and procedures to avoid contagion have continued to be present in our centres. For that purpose, during the year, the group has received aid and grants offered by local and central authorities for fighting against COVID-19. 

Ultimately, the group is now in a strong financial position, and we advance that this is being consolidated for the year 2022-23. 

Activities fall into the following categories:- 

## European Commission Projects 

After Brexit, we are now closed to further EU funds, nevertheless, we have still one Erasmus plus project which started in June 2021 and it will be running until Summer 2023. 

The project aims to create a new professional profile for workers in the Social Care Sector by creating a new needsdriven digital communication vocational training course to E-PROFID Erasmust+ KA226 - VET give them access to upskilling and lifelong learning. Moreover it aims to foster “Professional Identity” for people with disabilities/other excluded groups, celebrating ‘ability! and using cornerstones of Empowerment, Real Work & Quality. 

## Diagrama Healthcare Services Limited 

Year 2021/2022 has been characterized by the good performance of our centres and particularly, the incorporation of a new service to the company's services portfolio, Supported Living Homes. 

Cabrini House- our home in Orpington for adults with learning disabilities - has retained a 'Good' CQC rating. These homes are fully occupied with 23 residents since summer 2020, and we estimate this occupancy level will be retained for several years due to the stable nature of the placements. In addition, the experience in managing this service has been used for the management of Supported Living Homes, due to the similarities between both services, with the consequent transfer of the Cabrini manager to Supported Living Homes and the reorganization of management team in Cabrini. 

Edensor Care Centre has retained a 'Good' rating from the Care Quality Commission, which was achieved in January 2020. Since acquiring this 48-bed nursing home in December 2016, we continue making substantial progress in all areas of operation and management. A new electronic medication administration record system has been introduced in order to improve the security when medicating to our residents, and optimize the time dedicated to the tasks of administration, ordering and booking medication. Staff training has been provided to keep it up to date, and carried out needed remedial works to the building. Recruitment has continued to be an issue this year, which is commonly observed across the sector. We have continued to recruit from overseas, 

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

## TRUSTEES REPORT 

with satisfactory results. Occupancy has remained consistent and the average number of filled beds has been 45. This has been maintained post year end. 

Supported Living Homes is the latest service incorporated in the company’s portfolio from this year, as a result of being successful in the tender for provision of supported living services for thirty-five vulnerable people to develop the skills and confidence to live in their own house either on their own or with others so they can lead independent, fulfilled lives. It encompasses nine properties situated within the London Borough of Bromley. The contract commenced on 1st April 2021 for an initial period of five years, with an option to extend on the same terms and conditions for two periods of up to two years each. The annual fee has been £1.75m. 

We have continued to develop a model to better meet the needs of our clients, instead of simply providing activities to fill in time. For that purpose, we use the knowledge of Montessori Method which is based on the fundamental belief that adult with disabilities learns 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 employee directed 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, Edensor and Supported Living Homes we believe we are making good progress towards delivering excellent service in the future. 

## Diagrama Children’s Services Limited 

Fostering — In past year, the performance of this service has been very satisfactory. It has been our intention to increase our presence as panel provider in councils in the area. In September, November and December 2021, we applied for South Central Foster framework, Cambridge County Council Foster tender and Kent Foster framework, respectively, being successful in both, with the outcome of being part of panel providers for these councils. In year 2021-2022 we have reached our maximum number of fostering placements since we began providing this service, passing from 16 foster children in 2021 to 18 in 2022. On the other hand, an increase of foster carer allowances was approved in summer 2021 in order to help our families. 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. New types of adoption placements have been carried out this year, such as Early Permanence placements, which broaden our capacity to meet demand. 

We approved a retention plan with salary uplift for Adoption and Fostering employees in 2021 and a bonus payment has been made to our staff due to the good results of the year. 

## United Safe Care Limited 

Significant changes have been made to this arm of the business some years ago. After ceasing security services from March 2018, we decided four years ago to finalise delivering detention and training services and unfortunately, from 2020 we decided to finish our last service supplied, the provision of medical response, due to the high central costs. 

Since we were not successful in our bid to run the new ‘secure school’ pilot, we need to focus in 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. 

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

## TRUSTEES REPORT 

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 

This is the fourth year since we started providing this service in the Canterbury area. Due to the good progress of the business during these years, we have opened up to three homes for over-16 semi-independent users. The last one was Alder House in September 2020. However, Willow house was working well from the beginning until September 2021, when it was left empty, so it was finally closed in December. So far, the business has performed well, generating profits. 

## Future developments 

We are focused on expand the care services we provide, particularly in those related with adults with learning disabilities and supported living services. Previous year we begun an internal and external due diligence for the acquisition of a new resource, called Duckyls Farm Centre, similar than Cabrini centre in terms of service, size and fees. We are now very close to complete this acquisition, which will allow to Diagrama to expand its presence and spread our care model in the south of England. Apart from that, we continue to intent to increase our supporting living services in Bromley area by applying for a new tender for managing 3 additional homes. 

## 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 £6,201,753, while income received was £7,553,746 meaning there was a net inflow of funds during the year of £1,351,993. As a result of this the group had net assets at the year end of £2,155,384 compared to net assets at the end of 2021 of £349,435. 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 2022 is £319,822, and a gift aid distribution to the parent charity of £374,737 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 2022 is £10,084. 

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 2022 is £1,404,457, and a gift aid distribution to the parent charity of £920,762 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 2022 is £99,725, and a gift aid donation to the parent charity of £87,348 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. 

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

## TRUSTEES REPORT 

## Going concern 

The financial statements for the year ended 31 March 2022 show an overall surplus in funds of £2,155,384 made up of unrestricted reserves of £225,717 and a revaluation reserve of £1,925,296. However, net current assets at the year-end stood at £1,440,199. 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. 

## 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: 16" December 2022 

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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 2022 

## 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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

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 2022 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 2022 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). 

## Basis for opinion 

We conducted our 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. 

## Other information 

The trustees 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 ora 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) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES 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: 

- e 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 

- e 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. 


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Thomas Roach FCA (Senior Statutory Auditor) PKF Francis Clark 

Chartered Accountants and Statutory Auditor 

Lowin House Tregolls Road Truro Cornwall TR1 2NA 

## Date: Seliafea... 

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

13 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

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

|||Unrestricted|Restricted|2022|
|---|---|---|---|---|
|||funds|funds|Total|
||Notes|£|£|£|
|Income and Endowments from:|||||
|Donations and legacies|2|136,381|21,618|157,999|
|Other trading activities|3|7,121,719|-|7,121,719|
|Covid-19 Income||219,818|-|219,818|
|Other income|4|54,210|-|54,210|
|Total income|||||
|||7,532,128|21,618|7,553,746|
|Expenditure on:|||||
|Raising funds|5|(5,786,302)|-|(5,786,302)|
|Charitable activities|6|(397,247)|(17,247)|(414,494)|
|Other expenditure||(957)|-|(957)|
|Total<br>expenditure<br>xP||(6,184,506)|(17,247)|(6,201,753)|
|Net (expenditure)/income||1,347,622|4,371|1,351,993|
|Transfers|||||
|Transfers between funds|24/25||||
|||:|:||
|Net(expenditure)/income before<br>other recognised gains and losses||1,347,622|4,371|1,351,993|
|Other recognised gains/losses|||||
|Gains on revaluation of fixed assets|13|453,956|-|453,956|
|(Losses)/gains on investment assets||-|-|-|
|Net movement in funds||1,801,578|4,371|1,805,949|
|Reconciliation offunds|||||
|Total funds broughtforward||349,435|-|349,435|
|Total funds carried forward|||||
|||2,151,013|4,371|2,155,384|



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 2022 

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

|||Unrestricted|Restricted|2022|
|---|---|---|---|---|
|||funds|funds|Total|
||Notes|£|£|£|
|Income and Endowments from:|||||
|Donations and legacies|25|1,441,901|21,618|1,463,519|
|Other trading activities||35,369|-|35,369|
|Covid-19 Income||-|-|-|
|Total income|||||
|||1,477,270|21,618|1,498,888|
|Expenditure on:|||||
|Charitable activities|25|(511,267)|(17,247)|(528,513)|
|Total expenditure<br>P||(511,267)|(17,247)|(528,513)|
|Net (expenditure)/income||966,003|4,371|970,374|
|Transfers|||||
|Transfers between funds||-|-|-|
|Net(expenditure)/income before<br>other recognised gains and losses||966,003|4,371|970,374|
|Other recognised gains/losses|||||
|Gains on revaluation of fixed assets||453,956|-|453,956|
|(Losses)/gains on investment assets||-|-|-|
|Net movement in funds||1,419,959|4,371|1,424,330|
|Reconciliation offunds|||||
|Total funds broughtforward||(946,775)|-|(946,775)|
|Total funds carried forward|||||
|||473,184|4,371|477,555|



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 2022 

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

|||Unrestricted|Restricted|2021|
|---|---|---|---|---|
|||funds|funds|Total|
|||£|£|£|
|Income and Endowments|from:||||
|Donations and legacies||297 ,632|4,664|302,296|
|Other trading activities||5,364,909|-|5,346,909|
|Covid-19 income||362,120|-|362,120|
|Other income||10,579|-|10,579|
|T<br>|<br>.<br>otal income||TT|TO|TO|
|||6,035,240|4,664|6,039,904|
|Expenditure on:|||||
|Raising funds||(4,453,644)|-|(4,453,644)|
|Charitable activities||(865,660)|(4,664)|(870,324)|
|Other expenditure||(8,560)|-|(8,560)|
|T<br>.<br>otalexpenditarg||OT <br>(5,327,864)|TO <br>(4,664)|ae<br>(5,332,528)|
|Net (expenditure)/income||707,376|-|707,376|
|Transfers|||||
|Transfers between funds|||||
|||_|'|_|
|Net (expenditure)/income before<br>other recognised gains and losses||707,376|.|707,376|
|Other recognised gains/losses|||||
|Gains on revaluation of fixed assets||20|-|20|
|(Losses)/gains on investment assets||-|-|-|
|Net movement in funds||707,396|-|707,396|
|Reconciliation offunds|||||
|Total funds broughtforward||(357,961)|-|(357,961)|
|Total<br>f<br>ied f<br>otal<br>funds carried<br>forwar|d||||
|||349,435|.|349,435|



16 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

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

||Unrestricted|Restricted|2021|
|---|---|---|---|
||funds|funds|Total|
||£|£|£|
|Income and Endowments from:||||
|Donations and legacies|772,506|4,664|777,170|
|Other trading activities|6,625|-|6,625|
|Covid-19 income|25,588|-|25,588|
|Total Inert||||
||804,719|4,664|809,383|
|Expenditure on:||||
|Charitable activities|(946,305)|(4,664)|(950,696)|
|Total expenditure|(946,305)|(4,664)|(950,696)|
|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||||
|Gains on revaluation of fixed assets|20|-|20|
|(Losses)/gains on investment assets|-|-|-|
|Net movement in funds|(141,566)|-|(141,566)|
|Reconciliation offunds||||
|Total funds broughtforward|(805,209)|-|(805,209)|
|.<br>f<br>Total funds carried<br>forward|rs|TO|TO|
||(946,775)|;|(946,775)|



17 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## CONSOLIDATED AND PARENT CHARITY BALANCE SHEET AS AT 31 MARCH 2022 

|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
||Notes|£|£|£|£|
|Fixed assets||||||
|Tangible assets|13/14|4,830,375|4,233,524|4,767,785|4,157,620|
|Investments|15|-|-|901,402|901,402|
|Intangible assets|11/12|187,995|260,951|89,084|112,585|
|||5,018,370|4,494,475|5,758,271|5,171,607|
|Current assets||||||
|Debtors|16|419,026|555,591|90,527|140,564|
|Cash at bank and in hand||1,719,334|931,303|45,162|11,342|
|||2,138,360|1,486,894|135,689|151,906|
|Sreelione:anionstalliig<br>due within one year|17|(698,161)|(862,794)|(2,367,901)|(2,914,748)|
|Net current assets/||1,440,199|624,100|(2,232,212)|(2,762,842)|
|(liabilities)||||||
|Total assets less current||||||
|liabilities||6,458,569|5,118,575|3,526,059|2,408,765|
|Creditors: amounts falling||||||
|due after more than one|19|(4,303,223)|(4,770,135)|(3,048,504)|(3,355,540)|
|year||||||
|Provisions for Liabilities||38|995|-|-|
|Net assets/ (liabilities)||2,155,384|349,435|477,555|(946,775)|
|Funds||||||
|Restricted income funds|25|4,371|-|4,371|-|
|Unrestricted income funds|24|225,717|(1,121,905)|(1,452,112)|(2,418,115)|
|Revaluation reserve||1,925,296|1,471,320|1,925,296|1,471,320|
|Total funds||||||
|||2,155,384|349,435|477,555|(946,775)|



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 2022 

## CONSOLIDATED AND PARENT CHARITY BALANCE SHEET (continued) AS AT 31 MARCH 2022 

The financial statements on pages 14 to 41 were approved by the trustees, and authorised for issue on 16" December 2022 and signed on their behalf by: 

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 2022 

## CONSOLIDATED CASH FLOW STATEMENT AS AT 31 MARCH 2022 

||2022||2021|
|---|---|---|---|
||£||£|
|Cash flows from operating activities||||
|Net income/(expenditure) forthe reporting period|1,351,993||707,376|
|Adjustments to cash flows from non-cash items||||
|Depreciation|(126,234)||98,872|
|Amortisation|72,956||72,956|
|Loss on disposal of tangible fixed assets|195||1,502|
|Impairment of goodwill|-||-|
|Income tax expense|957||8,560|
|Currency exchange|(127,908)||22,507|
||(180,034)||204,397|
|Working capital adjustments||||
|(Increase)/decrease in debtors|476,839||(174,335)|
|Increase/(decrease) in creditors|(651,743)||90,450|
|Net cash flows from operating activities|997,055||827,888|
|Cash flows from investing activities||||
|Purchase of intangible fixed assets|-||2|
|Purchase of tangible fixed assets|(17,057)||(51,749)|
|Sale oftangible fixed assets|200||2,600|
|Netcash flowsfrom investing activities|(16,857)||(49,149)|
|Cash flows from financing activities||||
|Value of new loans obtained during the period|-||-|
|Proceeds from issue of ordinary shares|-||-|
|Currency exchange|-||-|
|Repayment ofloans and borrowings|(192,167)|oe|(69,468)|
|Net cash flows from financing activities|(192,167)||(69,468)|
|Net (decrease)/increase in cash and cash equivalents|788,031||709,271|
|Cash and cash equivalents at 1 April|931,303||222,032|
|Cashandcashequivalentsat31March|1,719,334||931,303|



20 



## DIAGRAMA FOUNDATION — PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2022 

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 Diagrama Semi Independent Services Limited. The results of the subsidiary companies are consolidated on a line by line basis. 

Diagrama Children’s Services Limited, United Safe Care Limited, Diagrama Healthcare Services Limited and Diagrama Semi Independent Services Limited have prepared accounts for the 12 month period to 31 March 2022. 

Diagrama Foundation — Psychosocial Intervention also had six dormant subsidiaries that have prepared dormant company accounts for the year ended 31 March 2022. 

## 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 2022 show an overall surplus in funds of £2,155,384 made up of unrestricted reserves of £225,717 and a revaluation reserve of £1,925,296. However, net current assets at the year-end stood at £1,440,199. 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 Fundacién 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 2022 

## Grants receivable 

Grants are 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. 

## Deferred income 

Deferred income represents 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. 

## Other income 

Where 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. 

## Expenditure 

All 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. 

## Raising funds 

These are 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. 

## Taxation 

The 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 2022 

## 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: 

|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|
|Computerequipment|25%reducingbalance|



## 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 2022 

## 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 collect 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 2022 

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 2022 

## 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. 

## 2. Income from donations and legacies 

||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|
||funds|funds|Total|Total|
||£|£|£|£|
|Donations|127,584|-|127,584|177,692|
|Gift Aid Tax reclaim|-|-|~|-|
|Grants receivable|8,797|21,618|30,415|124,604|
||136,381|21,618|157,999|302,296|



## 3. Other trading activities 

||||Unrestricted|2022|2021|
|---|---|---|---|---|---|
||||funds|Total|Total|
||||£|£|£|
|Sale|of|services|7,121,719|7,121,719|5,364,909|
||||7,121,719|7,121,719|5,364,909|



26 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 4. Other income 

||||Unrestricted|2022|2021|
|---|---|---|---|---|---|
||||funds|Total|Total|
||||£|£|£|
|Fees|and supplies||-|-|6,625|
|Other|income||54,210|54,210|3,954|
|Covid-19 income|||219,818|219,818|362,120|
||||274,028|274,028|372,699|
|5.|Raising funds|||||
||||Unrestricted|2022|2021|
||||funds|Total|Total|
||||£|£|£|
|Costs|of raising funds||5,786,302|5,786,302|4,453,644|
||||5,786,302|5,786,302|4,453,644|
|6.|Costs of charitable activities|||||
|||Unrestricted|Restricted|2022|2021|
|||funds|funds|Total|Total|
|||£|£|£|£|
|Costs|of charitable activities|361,927|17,247|379,174|835,004|
|Governance Costs||35,320|-|35,320|35,320|
|||397,247|17,247|414,494|870,324|



27 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 7. Trustees’ remuneration and expenses 

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

## Ms Maureen Walby 

ENil (2021: ENil) of expenses were reimbursed to Ms Maureen Walby during the year. 

## Mr Francisco Legaz Cervantes 

ENil (2021: £415) 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 £19,500 (2021: £11,600) 

At the balance sheet date, the amount due from Mr Francisco Legaz Cervantes was £nil (2021: £Nil). 

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

## 8. Net incoming resources for the year 

|8.<br>Net incoming resources for the year|||
|---|---|---|
||2022|2021|
||£|£|
|Net incoming resources is stated after charging:|||
|Foreign currency (gains)/losses|(127,908)|22,507|
|Depreciation and other amounts written offtangible fixed assets|(126,233)|98,872|
|(Gains)/losses on revaluation offixed assets|(453,956)|(20)|
|Amortisationofgoodwill|72,956|72,956|



## 9. Employees 

|Employment costs|2022|2021|
|---|---|---|
|The aggregate payroll costs were as follows:|£|£|
|Wages and salaries|4,048,724|2,981,656|
|Social security|347,358|239,767|
|Pension costs|152,608|65,267|
||4,548,690|3,286,690|



28 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

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

|||||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||No|No|
|Carers,|secure|transportation,|administration|and|management|194|155|



The number of employees whose emoluments fell within the following bands were (2021: none more than £60,000): 

|£60,000):|||||
|---|---|---|---|---|
||||2022|2020|
||||No|No|
|£60,001|to|£70,000|1|0|



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 £172,751 (2021: £187,988). 

## 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. 

||2022||2021|||
|---|---|---|---|---|---|
||United Safe|Diagrama|United Safe||Diagrama|
||Care Ltd|Children’s|Care|Ltd|Children’s|
|||Services Ltd|||Services Ltd|
|Current tax||||||
|||_||:||
|Corporation tax charge||||||
|Deferred tax||||||
|Onisionand reversal oftiming<br>differences|(668)|(289)|(936)||(7,624)|



29 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 11. Intangible fixed assets 

|Group|Goodwill|Total|
|---|---|---|
||£|£|
|Cost|||
|At 1 April 2021|960,705|960,705|
|Additions|-|-|
|Impairments|-|-|
|Disposals|-|-|
|At 31 March 2022|960,705|960,705|
|Amortisation|||
|At 1 April 2021|699,754|699,754|
|Amortisation for the year|72,956|72,956|
|Eliminated on disposal|-|-|
|At 31 March 2022|772,710|772,710|
|Net book values|||
|At 31 March 2022|187,995|187,995|
|At31March2021|260,951|260,951|



30 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 12. Intangible fixed assets 

|Charity|Goodwill|Total|
|---|---|---|
||£|£|
|Cost|||
|At 1 April 2021|235,006|235,006|
|Additions|-|2|
|Disposals|-|-|
|At 31 March2022|235,006|235,006|
|Amortisation|||
|At 1 April 2021|122,421|122,421|
|Amortisation forthe year|23,501|23,501|
|At 31 March 2022|445,922|145,922|
|Net book values|||
|At 31 March 2022|89,084|89,084|
|At31March2021|112,585|112,585|



31 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 13. Tangible fixed assets 

|Group|Land &|Office|||
|---|---|---|---|---|
||buildings|equipment|Motor||
||freehold|& fixtures|vehicles|Total|
||£|£|£|£|
|Cost / Valuation|||||
|At 1 April 2021|4,296,044|632,564|68,838|4,997,446|
|Additions|-|15,057|2,000|17,057|
|Revaluation|453,956|-|-|453,956|
|Disposals|-|-|(1,667)|(1,667)|
|fad] Maren 2042|4,750,000|632,564|68,838|5,466,792|
|Depreciation|||||
|At 1 April 2021|160,659|569,315|33,948|763,922|
|Charge for the year|-|25,551|8,874|34,425|
|Write back on revaluation|(160,659)|-|-|(160,659)|
|Eliminated on disposal|-|-|(1,272)|(1,272)|
|At 31 March 2022|;|594,866|41,550|636,417|
||OO||||
|Net book values|||||
|At 31 March 2022|4,750,000|52,755|27,621|4,830,375|
|At31March2021|4,135,385|63,249|34,890|4,233,524|



## 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 Foundation — Psychosocial Intervention were revalued on 17 May 2022 by independent qualified valuers from Knight Frank LLP. 

The historical cost of the revalued properties was £2,824,724 (2021: £1,192,949). The depreciation to date on the historical cost basis is £173,807 (2021: £149,947). 

32 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 14. Tangible fixed assets 

|Charity|Land &|Office|||
|---|---|---|---|---|
||buildings|equipment|Motor||
||freehold|& fixtures|vehicles|Total|
||£|£|£|£|
|Cost|||||
|At 1 April 2021|4,296,044|431,625|29,501|4,757,170|
|Additions|-|1,480|-|1,480|
|Revaluation|453,956|-|-|453,956|
|Disposals|-|-|-|-|
|At 31 March 2022|4,750,000|433,105|29,501|5,212,606|
||OO||||
|Depreciation|||||
|At 1 April 2021|160,659|431,625|7,266|599,550|
|Charge for the year|-|370|5,559|5,929|
|Write back on revaluation|(160,659)|-|-|(160,659)|
|Eliminated on disposal|-|-|-|-|
|Ala) Mapeh 2022|160,659|431,625|12,825|444,820|
||CO||||
|Net book values|||||
|At 31 March 2022|4,750,000|1,110|16,676|4,767,786|
|At31March2021|4,135,385|-|22,235|4,157,620|



33 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 15. Fixed asset investments 

|15.<br>Fixed asset investments|||||||
|---|---|---|---|---|---|---|
||||Group||Charity||
|||||£||£|
|Cost|||||||
|At 1 April 2021||||-|901,402||
|Additions||||~||-|
|Impairment||||-||-|
|At 31 March 2022||||-|901,402||
|All fixed asset investments are held within the United Kingdom.|||||||
|The charity holds more than 20% ofthe share capital ofthe 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 Services|England|Provision|of semi-||Ordinary|100|
|Limited||independent living|||||
|Diagrama Hassockfield Limited|England|Dormant|||Ordinary|100|
|Basta UK Limited|England|Dormant|||Ordinary|100|
|Diagrama Medway Limited|England|Dormant|||Ordinary|100|
|Subsidiary undertakings|Period End|Capital|& Reserves|Profit/(Loss)||forthe|
||||||period before tax||
|Diagrama Children’s Services Limited|31/03/2022||£597,917||£319,822||
|United Safe Care Limited|31/03/2022||(£480,771)||(£10,084)||
|Diagrama Healthcare Services Limited|31/03/2022||£1,799,225||£1,404,457||
|Di<br>i<br>laprart Semi IndependentServices<br>Limited|31/03/2022||£178,639||£99,725||
|Diagrama Hassockfield Limited|31/03/2022||£100|||<|
|Basta UK Limited|31/03/2022||£100|||-|
|DiagramaMedwayLimited|31/03/2022||£100|||7|



All fixed asset investments are held within the United Kingdom. 

The charity holds more than 20% of the share capital of the following companies:- 

34 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 16. Debtors 

||Group|Group|Charity|Charity|
|---|---|---|---|---|
||2022|2021|2022|2021|
||£|£|£|£|
|Trade debtors|333,030|309,010|9,566|-|
|Amounts due from subsidiary undertaking|-|-|59,491|49,250|
|Other debtors|33,365|47,988|12,393|27,937|
|Deferred Tax|-|-|-|-|
|Prepayments and accrued income|52,631|198,593|9,077|63,377|
||419,026|555,591|90,527|140,564|



17. Creditors: amounts falling due within one year 

||Group|Group|Charity|Charity|
|---|---|---|---|---|
||2022|2021|2022|2021|
||£|£|£|£|
|Bank loans and overdraft|308,323|366,569|184,172|278,142|
|Corporation tax payable|-|-|-|-|
|Other taxes and social security costs|94,202|56,505|5,132|7,281|
|Outstanding pension contributions|192|650|-|-|
|Trade creditors|116,089|107,572|31,346|57,554|
|Other creditors|38,635|26,826|1,839|340|
|Amounts owed to subsidiary undertakings|-|-|2,055,656|2,415,206|
|Amounts owed to associated undertakings|76,775|78,974|76,775|78,974|
|Short term loans|200|17,477|200|17,477|
|Accruals and deferred income|63,745|208,221|12,781|54,780|
||698,161|862,794|2,367,901|2,914,748|



The bank loans due in under 1 year in the parent entity include a secured loan of £184,172 (2021: £190,600); 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 £124,151 (2021: £88,427); the loan is secured by both floating charge and fixed charges on all the assets held, together with a cross guarantee with this group. 

35 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 18. Deferred income 

|18.<br>Deferred income|||||
|---|---|---|---|---|
||Group|Group|Charity|Charity|
||2022|2021|2022|2021|
||£|£|£|£|
|Balance as at 1 April|423|423|423|423|
|Amounts released to other trading income|(423)|-|(423)|-|
|Amounts deferred in the year|183|-|-|-|
|Balance as at 31 March|183|423|-|423|
|19.<br>Creditors: amounts falling due|||||
|after more than one year|||||
||Group|Group|Charity|Charity|
||2022|2021|2022|2021|
||£|£|£|£|
|Bank loan|2,527,250|2,872,865|1,272,531|1,458,270|
|Other creditors|-|-|-|-|
|Amounts owed to associated undertaking|1,775,973|1,897,270|1,775,973|1,897,270|
|Provisions|(38)|(995)|-|-|
||4,303,185|4,769,140|3,048,504|3,355,540|
|Loans|||||
|Repayableinfiveyearsormore|461,234|639,147|461,234|639,147|



The bank loan due in over 1 year in the parent entity include a secured loan of £1,272,531 (2021: £1,458,270); 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 £1,254,719 (2021: £1,414,595); the loan is secured by both a floating charge and fixed charges on all the assets held, together with a cross guarantee with this group. 

36 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 20. Commitments 

## Operating lease commitments Group 

As at 31 March 2022 the group had total commitments under non-cancellable operating leases as follows:- 

## Operating leases which expire: 

||31 March 2022|31 March 2021|
|---|---|---|
||£|£|
|Land and buildings|||
|Within one year|8,074|8,074|
|Between 2 and 5 years|-|-|
|Over five years|-|-|
||8,074|8,074|
|Other|||
|Within one year|21,885|21,885|
|Between 2 and 5 years|20,850|32,799|
|Over five years|-|-|
||42,735|54,684|



## Operating lease commitments Charity 

As at 31 March 2022 the parent charity had total commitments under non-cancellable operating leases as follows:- 

## Operating leases which expire: 

||31 March 2022|31 March 2021|
|---|---|---|
||£|£|
|Land and buildings|||
|Within one year|8,074|8,074|
|Between 2 and 5 years|-|-|
|Over five years|-|-|
||8,074|8,074|
|Other|||
|Within one year|936|936|
|Between 2 and 5 years|936|936|
|Over five years|-|-|
||1,872|1,872|



37 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 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 Fundacién Diagrama provided staff and IT services to the group with an estimated value of £81,899 (2021: £83,220). Diagrama Foundation — Psychosocial Intervention paid interest of £80,634 (2021: £82,521) to Fundacién Diagrama during the year. At the balance sheet date the amount due to Fundaci6én Diagrama was £1,852,748 (2021: £1,976,245) which has been adjusted for exchange rate movements. 

## 22. Going concern 

## Diagrama Foundation — Psychosocial Intervention 

The charity has generated a surplus during the year of £970,374 and currently has net assets of £946,774. However, the group generated a surplus of £1,351,993 and had net assets of £2,155,384 as at 31 March 2022. 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 202223 year. 

As a result the latest management accounts to September 2022 show that the group had generated a surplus of £522,969 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 £10,084 in the year. The company is currently showing net current liabilities on the balance sheet of £480,871. The trade of the company was ceased in November 2019, however discussions are currently being had regarding the provision of transportation services for a day centre upon the opening of the farm. 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 2022 

## 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 2022 as represented by:||||
|Intangible fixed assets|187,995|-|187,995|
|Tangible fixed assets|4,830,375|-|4,830,375|
|Current assets|2,133,989|4,371|2,138,360|
|Current liabilities|(698,161)|-|(698,161)|
|Long-term liabilities|(4,303,185)|-|(4,303,185)|
||2,151,013|4,371|2,155,384|



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

||Unrestricted|Restricted|Total|
|---|---|---|---|
||funds|funds|funds|
||£|£|£|
|Intangible fixed assets|260,951|-|260,951|
|Tangible fixed assets|4,233,524|-|4,233,524|
|Current assets|1,486,894|-|1,486,894|
|Current liabilities|(862,794)|-|(862,794)|
|Long-term liabilities|(4,769,140)|-|(4,769,140)|
||349,435|-|349,435|



## 24. Unrestricted funds 


**----- Start of picture text -----**<br>
At Other At<br>1 April Incoming Outgoing gains/ 31 March<br>2021 resources resources Transfers (losses) 2022<br>£ £ £ £ £ £<br>Unrestrictedtricted fundsfunds — 349,435 7,532,128 (6,184,506) - 453,956 ~——2,151,013<br>group<br>Woresiteledtricted fundsMGS — 8 775) 1,477,270 (511,267) - 453,956 473,184<br>charity i<br>**----- End of picture text -----**<br>


39 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

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

||At||||Other||At|
|---|---|---|---|---|---|---|---|
||1 April|Incoming|Outgoing||gains/|31|March|
||2020|resources|resources|Transfers|(losses)||2021|
||£|£|£|£|£||£|
|Unrestricted funds<br>— group|(357,961)|6,035,240|(5,327,864)|-|20|349,435||
||eee||ae||ee|||
|Unrestricted funds||||||||
|— charity (as|(805,209)|804,719|(946,305)|-|20|(946,775)||
|restated)||||||||
|25.<br>Restricted|funds— group|and charity||||||
||At||||Other||At|
||1 April|Incoming|Outgoing||gains/|31 March||
||2021|resources|resources|Transfers|(losses)||2022|
||£|£|£|£|£||£|
|Tesco bags for help|-|13,125|(8,297)|-|-||4,828|
|EU Projects|-|8,493|(8,950)|-|-||(457)|
||-|21,618|(17,247)|-|-||4,371|
|Comparative information in respect of the preceding|||period is as follows:|||||
||At||||Other||At|
||1 April|Incoming|Outgoing||gains/|31 March||
||2020|resources|resources|Transfers|(losses)||2021|
||£|£|£|£|£||£|
|Tesco bags for help|-|4,664|(4,664)|-|-||-|
||-|4,664|(4,664)|-|-||-|



## Purposes of restricted funds 

Tesco bags for help — The purpose of this fund is to help and support foster carer panels. EU Projects — purpose of this fund is to provide training for Care Workers who support people with disabilities. 

40 



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

## FOR THE YEAR ENDED 31 MARCH 2022 

## 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