Registered Charity in England & Wales 1128532 Registered Charity In Scotland SC044074 Company numbgr.. 06396577 DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION {A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Reference and administrative details Trustees, report Trustees. responsibilities Auditors. report lo the trustees 10-13 Slalement of financial aclivib'es 14-17 Balance sheet 18-19 Consolidated cash flow ststement 20 Notes to the financial statements DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) Charity number (England & Wales) 1128532 Charity numbèr (Scotlandl 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 OXZ 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 Charlty bankers Banco Bilbao Vizcaya Argenlaria Cannon 30-40 Easlcheap Street London EC3M 1HD 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 ils trading subsidiaries for the year ended 31 March 2024 which are also prepared lo meet the requirements of a directors. report and accounts for Companies Act purposes. The trustees, who are also directors of Diagrama Foundation Psych050cial 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 {Scotlandl Act 2005. the Charities Accounts IScolland} Regulations 2006 las amended). the Companies Act 2006, the Memorandurn and Articles of Association, and Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charrf(ies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}. structurè, governance and management Governing documgnt and constitution The organisation was formed under a constitution and became a charitable company limited by guarantee, incor[￿rated on 11th October 2007 and registered as charity on 12th March 2009. The company was established under a Memorandum of Association, which estsblished the objects and power of the charitable company and is governed under ils 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 Foundalion Psychosocial Intervention registered with the Scollish Charity Regulator to deliver the same activity as those in England and Wales bul to date the organizalion has not carried out an activity there. Recruitmgnt and Appointment of Trustees The trustee5, who are also the directors of the company are listed on page 1. The articles of association provide for the trustees lo 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 8nd IndUCt￿n The Trustees are familiar with the charity s work and are proactively engaged and are encouraged to attend and lake 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 ulilised by the charity. There have been no new Trustees bul it is our policy in due course lo invite and encourage new Trustees to allend a series of short training sessions in which they will be briefed about the Charity in order to gain an understsnding and a context within which il operates. The Chief Executive will lead this induction on beha￿ on the Chair of the Trustees and in outiine will ¢over the following.. The main documents which sel 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 lo understand if this process is beneficial and how it can be improved DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT Related p8rties and co-operation with oth&r organisations Diagrama Foundation Psychosocia1 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 cenlres, programmes. projects, research and inilialives. Since the beginning, Diagrama International was conceived as a network for collaboration and teamwork between its consliluling and adherent members, bul also with any organisalion or entity, in the public. private or academic spheres. that wants to cooperate malerialising 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 ils trading subsidiaries make tjp the key management personnel of the group in charge of directing and controlling, running and operating the group on a day-lo-day basis. All trustees of the charity give of their lime freely and no Iruslee received remuneration in the year. Detai5s of trustees, expenses are disclosed in note 7 to the accounts. The pay of the senior staff is reviewed annually and normally increased in accordan￿ with average earnings. Risk Management The Iruslees actively review the risks which the charity faces on a regular basis and wll endeavour lo build up reserves lo three months expenditure in line with the slated reserves policy. The trustees recognise the inherenuy uncertain commercial climate within which the charity operates. The trustees have developed a risk register for the charity which identifies specrfic 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 sel out in the objects contained in the company's memorandum are lo promote.. (al the health (mental, psychological and physicall, spiritual and educational development of all children and other young people,. and lo promote the moral, vocational and social development and improvement of children and other young people who are in need by reason of social drfriculty or disadvantage, in order to integrate them into their communities, provide opporlunilies for them to develop their full capacities and enable them lo become full members of society so that their conditions of lrfe may be improved,. {b} and provide for the care, resetuemenl, education, training and rehabilitation of prisoners, ex-prisoner5, offenders. ex-offenders and those al risk of offending and their families and dependents., Icl and provide for Ihe care, reselilemenl, education, training, rehabililalion and integration into society of persons affected by alcohol, drug and other addictions., Idl and provide for the care, reselllement, education, training, rehabilitation 2nd integration into society of refugees, asylum seekers and other immigrants, their families and dependents,. lel and carry out and publish the useful results of research into= 111 Social conditions affecting children and other young people. prisoners. ex- prisoners, offenders, ex- offenders, those al 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 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT 121 The mental, psychological, spiritual, moral, social and physical needs of children and other young people. prisoners, ex-prisoners, offenders. ex-offen(Jers, those al 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 lo the same. The main aim of the Diagrama Foundation- Psychosocial Intervention currently is to promote the development of cenlres, programmes and research dedicated lo the prevention, treatment and integration of children and young people in social difficulty, including those in custody and eelenlion. Ensuring our work delivers our aims We review our aims, objectives and activities each year endeavouring lo ensure our activities remain al all limes consistent with our aims and objectives. This review looks al what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success ofeach key activity and we seek lo measure the benefits they have brought to those groups of people we sel out lo help. The review also helps us ensure our aims, objeclNes and activities remain focused on our slated purposes. Vve have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our airns and objectives and in planning our future activities. In particular. the trustees consider how planned activities will contribute lo the objecu'ves they have set. Group Strategic report Principal risks and uncertainties Cash flow risk- Due lo the continual growth of the group there is a risk that the cash flow is strained during the purchase of assets from other organisalions. The parent charity aims lo improve the performance of the trading subsidiaries in order lo generate further profits lo assist with cash flow. Liquidity risk- In order to maintsin liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the group uses a mixture of long-lerm and short-lerm debt finance. The main ft)cus of our work Our main objectives for the year were those menuoned above. The strategies we utilised lo meet these objectives included.. creating a ne￿Ork and engaging talented staff lo 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 b&st practices How our activities deliverpublic benefit Our main activities throughout the year and who we tried to help are described below. All our Gharitable activities focus on the prevention, treatment and integration of disadvantaged people in social difficulty and are undertaken lo further our charitable purposes for the public benefit. Activities and perfomiance This year 2023-2024 has been the first full year since Diagrama Foundation acquired Duckyls Farni Centre, located in Ihe Wesl Sussex area dedicated lo providing accommodation and support seNices to adults with learning disabilities, and a cottage attached lo that propety which has been renovated into a home lo provide supported living seNices. It has also been a year of consolidation of the services already in operation. through the sustainability of occupancy rates, the increase in our fees with respect lo the previous year to compensate cost increases, and the optimisalion of resources. On the expenditure side, the group has had lo cope with increases in wages, infflation. increase in financing costs due lo the increase in Bank of England rate. DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT In terms of cost management, Diagrama continues lo make an annual review of the fees we charge for our services. lo offset increases in salaries. National Minimum Wage {NMW}, CPI and overheads. As has been the case in recent years, letters have been sent to local authorities to increase our prices for following year 2024- 2025. The responses from the councils have been very salisfaclory. We have a budget drawn up al the beginning of the year for all the group's resources and by the different departments. which is approved before the start of the fiscal year by the Trustees. This budget is reviewed each month with the CEO and COO to determine possible deviations. so that we are able to resolve them quickly and appropriately. In relation lo the investments made in the properties, the priority is, as always. lo offer the highest possible quality service lo our users and residents, so the reforms and investments made are always done with this in mind. This year we have carried out renovations and extensions al our Cenlres, especially at Edensor, where we have carried out repairs to the roof, windows, changed the flooring, painted the exteriors and changed the fire alarm system, and al Duckyls Farm, where the sewage system has been changed and rooms have been refurbished. In addition, renovations have begun on the cotlage lo transform il into a home lo provide supported living services. At Cabrini homes the carpel and fire doors have been replaced. Ullimalely. the group has consolidated a strong financial position. and we advance that this will continue for the year 2024-2025. Activities fall into the following categories'.- European Commission Projects Our latest EU project Erasmu5+ has ended in summer 2023. ProJect Name Program The project aims to create a new professional profile for workers in the Social Care Sector by creating a new needs- driven digital communication vocational training course lo give them access to upskilling and lifelong leaming. Moreover. il aims to foster 'Professional Identity" for people with disabilitieslolher excluded groups, ￿lebrating 'ability' and using cornerstones of Empowerment, Real Work & Quali E-PROFID Erasmus+ KA226 - VET This was the last year of the E-PROFID project, which started in June 2021. The consortium, originally formed by 5 European partners, among them Diagrama Foundation Psychosocial Intervention as lead partner, experienced the departure of one of them, and the tasks left by this partner had lo be tsken over by the rest of the members. Nevertheless, the implementslion of the project was successful. Throughout the life of this project the parlicipanls made several learning visits to the facilities of the different partners in Europe, with Diagrama Foundation hosting a training event in November 2022. In July 2023 Diagrama returned the final report to British National Agency which approves it with a score of 82 points, and Diagrama received the final payment lo cover all the expenses incurred until the end of the project. Diagrama Healthcare Servlces Llmlted Year 202312024 has been characlerized by the good performance of our centres. This is the third year we started managing Supported Living Homes in Bromley area, with a total of 35 residents distributed in 9 homes. 11 has been the first full year Sin￿ Duckyls Farm was added lo this company in February 2023. Cabrini House - our home in Orpington for adults with learning disabilities has retained a 'Good' CQC rating. These homes were fully occupied with 23 residents until summer 2023 when one of our residents left the home, but the vacancy has been re-filled at the stsrt of the financial year 2024 2025. 11 is expected lo keep this occupancy level for the following years due to the stable nature of the placements. In fact, it continues lo be our DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT reference service when implementing new therapies, such as those based on Montessori method, and serving as an example of good practice for our other services. Edensor Care Centre - has retained a 'Good' rating and a 'Oulstanding' in Caring (the highest rating possible) from the Care Quality Commission, which was achieved in January 2020. In the words of the lalesl Cac report, this means that people are truly respected and valued as individuals,. and empowered as partners in their care in an exceptional service. This fills us with great pride and satisfaction in the work of our stsff and encourages us to keep working on delivering the best possible quality service. Since acquiring this 48-bed nursing home in December 2016, we continue making subslanlial progress in all areas of operation and management. Recruilmenl has continued to be an issue this year, which is comrnonly observed across the sector. Occupancy has remained consislenl and the average number of filled beds has been 45 approx. This has been maintained post year end. The increase in average weekly fees has been another important factor that has allow us lo cover the costs and provide high qualrty service to our residents. Supported Living Homes is the service incorporated in the company's portfolio from April 2021, as a result of being successful in the lenderfor provision of Supported living services for Ihirty-five vulnerable peopSe lo develop the skills and confidence lo live in their own house either on their own orwilh others so they can lead independenl, fulfilled lives. It encompasses nine properties situated within the London Borough of Bromley. The contract ComMen￿d on 1 sl April 2021 for an inilial period of five years, with an option lo extend on the same terms and condilions for two periods of up to years each. This year 2023 2024 we have slopped providing services in one of the nine houses we were assigned lo, which has reduced the lotsl number of users receiving our services to 33. Duckyls Farm Centre is the lalesl service incorporated in the company's portfolio from February 2023. It is located in Wesl Sussex and provides care and accommodation for 8 residents with learning disabilities. Our residents benefit from the former farmhouse's idyllic location. It is on the outskirts of the village of Wesl Hoalhly and sils in extensive grounds with masses of Spa￿ for outdoor pursuits. Our highly trained and professional on- site team are always on hand to support residents while encouraging them lo be as independent as possible via a wide-ranging programme of trips and aclivilies. Diagrama look over the running of Duckyls in February 2023. The care provided is lailor-rnade for each resident to ensure everyone's abilities and interests are fully catered for. Diagrama also purchased an annex cotlage where renovations have been carried out lo transform il into a home lo provide supported living services, which has started lo receive users at the beginning of 2024-2025. In the main farm building Ihe rooms have been renovaled and the sewerage system has been changed. Vve have continued lo develop a model lo beller meet the needs of our clients, instead of simply providing activities lo fill in time. For that purpose, we use the knowledge of Montessori Method which is based on the fundamental belief that adult with disabilib'es learns best by doing. With the Montessori Method, learning lakes place in an environment where passive acceptance and memorisalion of pre-existing knowledge are replaced with active PLJrsuil of experiences. Instead of employee directed group aclivilies, adults with disabilitie5 learning according lo the Montessori Method are encouraged lo 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 utili5e all that we have learnt in improving residents. quality of life, focusing on dementia and reminiscing. With regard lo both Cabrini House. Edensor, Supported Living Homes and Duckyls Farm Centre we believe we are making good progress lowards delivering excellent service in the future. Dlagrama Chlldren's Serrflees Llmlted Adoption and Fostering services- Although in terms of number of fostering placements this year has been very similar lo previous year lon average we have had 141, this has not been the case for the adoption placements. We were able lo bring 14 adoption placements lo a successful conclusion, compared lo 20 last year. This is due lo the fact that more and rnore placements are combining a preliminary fostering phase, which extends the lime lo a final adoption. Nevertheless, we continue lo believe that our work in this sector is important, and we will continue to support this service. DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION {A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT Is our intention lo increase our Presence as panel provider in councils in the area, and lo be a reference agency for adoptions and foster families, for which we continue lo invest in communication campaigns. Unlted Safe Care Llmlted Significant changes have been made lo this arm of the business some years ago. After ceasing security services from March 2018. we decided four years ago lo 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 njn the new 'secure school. pilot, we need lo focus in other areas lo keep the business in the current posilion unlil we try lo gel another opportunity lo be successful in a new bid. Even though it has no activity al the moment, we were awarded the contract for day opportunities in Wesl Sussex which are making us think that we would be delivering transport for going lo some of our services. We are studying how should we be delivering this new tmnsport servi￿. Dlagrama Seml Independent Servicgs Limited Despite of the good progress of the business during past years, which allowed us lo open up lo three homes for over-16 semi-independent users, the last one was Alder House in September 2020, from September 2021 we found difficulties in filling the home vacancies al a compelenl rate that would allow us to cover the costs of providing the service. The occupancy rale in semi-independenl homes decreased during 2022-2023, culminating in the closure of Ihe18st two homes al the end of June 2022. The closure of this service has been quick and wilhoul important cost of cessation of service. Tenancy agreements have been terminated al the end of June 2022, staff have been redeployed to the Supported Living Homes service and the charity, and operational costs have been finalised. Future developments In the first half of 2024 2025 we have been awarded a contract to provide day opportunities in West Sussex for the next 3 years with the possibility to extend for 8 further year. This service has been incorporated into Diagoma Healthcare Services Ltd and a former barn at Duckyls Farm has been refurbished into a multi-purpose room with kitchen, toilets and workshop space. In addition, the intention is lo continue to expand the spaces al Duckyls lo allow for a greater diversity of activities. On the other hand, an annex collage in Duckyls has been refurbished to convert il into a 4-bed home to accommodate users and provide supported living services, arriving the first one in June. After being able lo settle the organisalion for the last 4 years. 04Jr priorities for following year are around making the organisation ready for a new growth. We need to work in all our departments for making different processes and procedures lo be more efficient and being able to grow in a safely manner. Each department is doing a study about what we need to do for the next slep in the same way that operational we are looking for implementing evidence-based innovation we could find. We are listening to our staff to know how we could reward people's fidelity in the organisalion for improving our retention. Meanwhile we WIIS be requesting the LAS lo pay the fees accordingly to the increases of nmw and living costs. As well as we are going lo be exploring other services lo lake over or lender for. Reserves policy The Charity requires reserves to ensure it can fulfil and complete the charitable obligations and commitments it enters into. The Iruslees believe that the level of unreslricled reserves that are freely available for ils general purpose should aim lo be the equivalent of three months total expenditure. approximately £250,000. The trustees will aim to achieve this level of reserves in the future. DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT Investment policy At the present tiffle, 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, lo be invested in such inveslmenls. securities or property. as may be thought fil subject to conditions imposed or required by law. Financial review Overall expenditure for the year stood al £7,741,870, while income received was £8, 129,583 meaning there was a nel inflow of funds during the year of £387,713. As a result of this the group had nel assets at the year-end of £4,775,280 compared to nel asse15 at the end of 2023 of £2,912,567. Diagrama Children's Services Limited was a company purchased by Diagrama Foundation Psychosocial Intervention on 15 March 2012. The profil for the year to 31 March 2024 is £182,055, and a gift aid distribution lo the parent charity of £332,657 was rnade. United Safe Care Limited was a company purchased by Diagrama Foundation 29 June 2012. The Ioss before lax for the year lo 31 March 2024 is £2,211. Psychosocial Intervention on Diagrama Healthcare Services Limited was incorporated Orn 13 October 2014 as a subsidiary of Diagrama Foundation - Psychosocial Inlervenlion. The profil for the period lo 31 March 2024 is £1,174,271, and a gift aid distribution to the parent charity of £971,247 was made. Diagrama Semi Independent Services was incorporated on 3 April 2014 as a subsidiary of Diagrama Foundation Psychosocial Inlervenlion. The loss before tax for the year lo 31 March 2024 is £5,353, and a gift aid donation to the parent charity of £5,601 was made. Fundraising No fLJndraising has been undertaken in the year as funds have been relied on frorn other sources. There has been no professional fundraiser employed and no complaints received. Going concern The financial statements for the year ended 31 March 2024 show an overall surplus in funds of £4,775,280 made up of unreslricled reserves of £1,369,129, reslricled reserves of £5,855 and a revaluation reserve of £3,400.296. Nel current assets at the year-end stood at £1,877,375. As sel out further in note 22, the post year-end financial performance has been strong. Consequenuy. the accounts have been prepared on a going concern b8SIS. ststement of Disclosure to Auditors In so far as the Iruslees are aware at the lime 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 tsken all steps helshe is obliged lo lake as a director in order to make themselves aware of any relevant audit information and to estsblish 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 ils behalf on 11th Decembgr 2024 by: Mr Francisco Legaz Cervantes Trustee 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 Iruslees (who are also directors of Diagrama Foundation Psychosocial InleNenlion for the purpose of company lawl 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 Praclicel. Company law requires the charity trustees to prepare financial slalements for each financial year which give a true and fair view of the stale of affairs of the charitable company and of the group and of the incoming resources and applic81ion of resources. including the income and expenditure, of the charitable group for that period. In preparing these financial stalemenls. the Iruslees are required lo.. select suitable accounting policies and then apply them consislendy., 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 ary material departures disc105ed and explained in the financial stalemenls.. and prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable a¢cuTacy at any time the financial position of the charitable company and which enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and the group and hen￿ for taking reasor5able 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 induded on the charitsble company's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial slalements may differ from the legislation in other jurisdictions. 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 slalemenls of Diagrarna Foundab'on- Psychosocial Intervention for the year ended 31 March 2024 which comprise the consolidated slalemenl of financial activities, balance sheet, consolidated cash ffow slalemenl and notes to the financial stalemenls. 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 {Uniled Kingdom Generally Accepted Accounting Praclice)- In our opinion the financial 5tatements'. give a true and fair view of the slate of the charitable group and company's affairs as at 31 March 2024 and of the group's incoming resources and application of resources, including ils income and expenditure, for the year then ended., have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable lo smaller entities., and have been prepared in accordance with the requifemenls of the Companies Acl 2006, the Ch8rilies and Trustee Investment (Scollandl Act 2005 and regulation 8 of the Charities Accounts {Scollandl Regulations 2006 (as amended). Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI (ISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial stslemenls section of our report. We are independent of the charitable group and parent company in accordance with the ethical requirements that are relevant lo 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 Informatlon The trustees are responsible for the other inform81ion. The other information comprises the inforfflalion included in the Report of the Board of Trustees. other than the financial slatemants and our auditols report Ihereon. Our opinion on the financial slalemenls does not cover the other information and, except to the extent otherwise explicitly staled in our report, we do not express any form of assurance conclusion Ihereon. In connection with our audit of the financial statements, our responsibility 15 to read the other information and, in doing so, consider whether the other information is malerially inconsistent with the financial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstalemenls, we are required to determine whether there is a material misslatemenl in the financial slalements or a material misstalemenl of the other information. If. based on the work we have perfomied, we conclude that there is a material misstatement of this other informab'on, we are required to report that fact. We have nothing lo report in this regard. 10 DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION Opinlon on other matter prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in Ihe course of the audit.. the information given in the Trustees, Annual Report for the financial year for which the financial statements are prepared is consislenl with the financial slatemenls., an 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 ils environment obtained in the course of the audit, we have not identified material misstslements in the Report of the Board of Trustees. We have nolhing lo report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 las amended} and the Companies Act 2006 requires us to report lo 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 Iruslees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit. Rgsponsibilitios of trustèes As explained more fully in the Trustees, Responsibilities Statement sel out on page 9, the Iruslees Iwho are also the directors of the chariiable company for the purpose of company lawl are responsible for the preparation of the financial slalemenls 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 misslalemenl, whether due lo fraud or error. In preparing the financial stalemenls, the Iruslees are responsible for assessing the charitable eompany, ability to continue as a going coneern, disclosing, as applicable. mallers related to going concern and using the going concern basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operations. or have no realistic alternative but lo do so. Audltor's responslbilitles for the audlt of the flnanclal statements Our objectives are lo 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 Teport that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material mi55lalement when il exists. Misslalements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of ijsers 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 wth grant funding conéilions. We also considered those laws and regulations DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION Audltor's responslbllltlès for the audlt of the flnanclal staternents Icontlnuedl that have a direct impact on the preparation of the financial slalemenls, primarily the Companies Act 2006, Charities Act 2011 and compliance with the Charities Statement of Recommended Praclice. We discussed with management how the compliance with these laws and regulations is monitored 2nd 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 lo 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 nol-for-profit basis And so there would be no motivation for management to influence performance for individual gain. Baseé 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 ¢05ts 10 identify any non. 10. Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1 g88. Accordingly, there is no laxalion 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 lo the parent charity. 11. Intangible fixed assets Group Goodwlll Total Cost Al 1 April 2023 Al 31 March 2024 960.705 960,705 960,705 960,705 Amortlsation Al 1 April 2023 Amortisalion for the year At 31 March 2024 845,666 72,957 845,666 72,957 918,623 918,623 Net book values At 31 March 2024 42,082 42.082 At 31 March 2023 115,039 115.039 29 DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 12. Intangible fixed assets Charity Goodwill Total Cost Al 1 April 2023 At 31 March 2024 235.006 235,006 235,006 235,006 Amortisation Al 1 April 2023 Amorlisalion for the year 169.423 23,501 169.423 23.501 Al 31 March 2024 192.924 192,924 Net book values Al 31 March 2024 42,082 42,082 Al 31 March 2023 65.583 65,583 30 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 13. Tangiblo fixed assets Group Land & buildings freehold equipment & flxtures Motor vehicles Total Cost I Valuatlon Al 1 April 2023 Additions 6,260,182 188.177 1,475,000 662,588 19,789 95,660 28,395 7,018,430 236.361 1,475,000 139,6701 Revaluation Disposals 139,670} At 31 March 2024 7.923.359 682.377 84.385 8.690,121 Depreciation Al 1 April 2023 Charge for the year Eliminated on disposal 615,932 23,764 50,665 13,016 131.4631 666,597 36.780 131,4631 Al 31 March 2024 639.696 32,218 671,914 Net book values At 31 March 2024 7.923.359 42,681 52,167 8,018,207 At 31 March 2023 6,260,182 46,656 44,995 6,351.833 Revaluations The land & buildings held in Diagrama Foundation - Psychosocial Intervention are held al a revalued amount following a revaluation on 22 April 2022 by independent qualified valuers from Knight Frank LLP. The historical cost of the revalued properties was £4,523,06412023.. £4,334,886). The depreciation to dale on the historical cost basis is £490.26812023.' £430,488). 31 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 14. Tangible fixed assets Charity Land & buildings freehold Office equlpment & fixtures Motor vehicles Total Cost Al 1 April 2023 Additions Revaluation 6,260,182 188,177 1.475,000 433,105 1,719 55,990 8,999 6,749,277 198,895 1,475,000 Al 31 March 2024 7,923,359 434,824 64,989 8,423,172 Depreciation Al 1 April 2023 Charge for the year 432.365 549 19,202 10.510 451.567 11.059 At 31 March 2024 432,914 29,712 462,626 Net book valuès At 31 March 2024 7,923,359 1,910 35,277 7,960,546 At 31 March 2023 6,260,182 740 36,788 6,297,710 32 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 15. Fixed asset investments Group Charity Cost At 1 April 2023 901,402 At 31 March 2024 )1,402 All fixed asset investments are held within the United Kingdom. The charity holds more than 200h of the share capital of the following companies'.- Subsldlary undertaklngs Counlry of Incorporatlon England England England England Principal Actlvlty Class Diagrama Children's Services Limited United Safe Care Limited Diagrama Healthcare Services Limited Diagrama Semi Independent SeThices Limited Subject.. Education Limited Basla UK Limited Diagrama Medway Limited Adoption and fostering Secure transportation Provision of care Provision of semi- independent living Dormant Dormant Dormant Ordinary 100 Ordinary 100 Ordinary 100 Ordinary 100 England England England Ordinary 1CH) Ordinary 100 Ordinary 100 Subsidlary undertaklngs Period End Capital & Reserves ProfiU{Lossl for the period before tax £182,061 1£2.2111 £1,174,271 Diagrama Children's Services Limited United Safe Care Limited 3110312024 3110312024 £456.327 1£488.4701 £1.608,755 Diagrama Healthcare Services Limited Diagrama Semi Independent Service$ Limited 3110312024 3110312024 £83.288 {£5.3531 Subject.. Education Limited Basla UK Limited Diagrama Meéway Limited 3110312024 3110312024 3310312024 £100 £100 £100 33 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 16. Debtors Group 2024 Group 2023 Charlty 2024 Charity 2023 Trade debtors Amounts due from subsidiary undertaking Other debtors Prepayments and accrued income 341,470 380,696 1,275 5,625 5,106 89,545 2,325 51,616 142,953 33.695 51.438 6,580 6.792 536,039 465.829 101.551 15.697 17. Creditors: amounts falling due within one year Group 2024 Group 2023 Charity 2024 Charity 2023 Bank loans and overdraft Other taxes and social security costs Outstanding pension contributions Trade creditors Other creditors Amounts owed to subsidiary undertakings Amounts owed to associated undertakings Short term loans Accruals and deferred income 283,571 105,279 192 299,823 85,640 70,893 86.814 192 261,800 41,956 11.053 9,263 26,236 3,623 3,538,978 84,247 200 15,020 53,693 2,679 3,622,278 83.204 200 18,865 84,247 200 62,033 83.204 200 65,803 920,985 610,862 3.679,357 3.790,182 The bank loan due in under 1 year in Diagrama Healthcare Services Limited totals £283,571 12023.. £70,893)., the loan is secured by both 8 floating charge and fixed charges on all the assets held, including the properts'es held in Diagrama Foundation, together with a cross guarantee with this group. 34 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 18. Deferred income Group 2024 Group 2023 Charity 2024 Charlty 2023 Balance as al 1 April Amounts released lo other trading income Amounts deferred in the year Balance as at 31 March 183 11831 19. Creditors: amounts falling due after more than ono year Group 2024 Group 2023 Charity 2024 Charlty 2023 Bank loan Amounts owed to associated undertaking Provisions 3,388,574 1,773,097 713 3,672,145 1,835,447 707 1,773,097 1,835,447 5,162,384 5,508,299 1,773,097 1,835,447 Loans Between 2 and 5 years Repayable in five years or more 3,761,925 1,399,745 3,934,568 1.573,024 373,351 262,423 1,399,745 1,573.024 The bank loan due in over 1 year in Diagrama Healthcare servI￿s Limited totals £3,388,57412023.' £3,672,1451-, the loan is secured by both a floating charge and fixed charges on all the assets held. including the properties held in Diagrama Foundation, together with a cr05s guarantee with this group. 35 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION {A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 20. Commltmènts Operating lease commitments Group As at 31 March 2024 the group had lotsl commitments under non-cancellable operating leases as follows:_ Operating leases which expire.. 31 March 2024 31 March 2023 Land and buildings Vvilhin one year Between 2 and 5 years 31.977 24,900 31,977 24,900 Other Within one year Between 2 and 5 years Payable in five years or more 102,359 143,888 35,055 281.302 11,949 7,966 19,915 Operating lease commitments Charity As al 31 March 2024 the parent charity had total commitments under non-cancellable operating leases as follows:_ Operating leases which expire.. 31 March 2024 31 March 2023 Land and bulldlngs Within one year Between 2 and 5 years 27,939 24,900 27,939 24.900 Other Within one year Between 2 and 5 years 52.723 83.272 135,995 DIAGRAMA FOUNDATION - PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 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 signrficanl influence over the running of the charity. Related party transactions- Parent charity Diagrama Foundation Psychosocial Intervention paid interest of £77,946 12023.. £81.7201 to Fundacion Diagrama during the year. Al the balance sheet dale the afllounl due to Fundacion Diagrama was £1,857,344 12023.. £1,918,651) which has been adjusted for exchango rale movements. Transactions with key management personnel During the year Diagrama Foundation Psychosocial Intervention entered into a lease agreement with employee David McGuire lo lease a storage facility until 31 March 2035 for a consideration of £7,500 per annum. The lolal consideration of £90,000 was paid upfront on 1 April 2023. 22. Going concern Dia Tama Foundation - Ps hosocial Intervention The charity has generated a surplus during the year of £1,872,911 and currently ha5 net assets of £3,631,470. The group generated a surplus of £1,862,713 and had nel assets of £4,775,280 as al 31 March 2024. As a result the latest management accounts to September 2024 show that the group had generated a surplus of £249k in the 6-monlh period. Post year end cash balances remain strong al £2,357k on 3 December 2024. As a result of the above the directors consider that il remains appropriate lo prepare the accounts on a going concern basis. 23. Analysis of net assets between funds Unrgstrirted funds Re$trictgd funds Total funds Fund balances at 31 March 2023 as represented by.. Intangible fixed assets Tangible fixed assets Current assets Current liabilities Long-term liabilities 42,082 8,018,207 2,792,505 1920,9851 15,162.384) 42,082 8,018,207 2,798.360 1920,9851 15,162,384) 5,855 4,769,425 5,855 4,775,280 37 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 Comparative information in respocl of the preceding period is as follows.. Unrestricted Restrictgd funds Total funds funds Intangible fixed assets Tangible fixed assets Current assets Current liabilities Long-lerm liabilities 115,039 6,351,834 2,558,528 1610,8621 {5,508,2991 115.039 6,351,834 2,564,855 1610,862) {5,508,2991 fj,327 2.906,240 6,327 2.912,567 24. Unrestricted funds At 1 Aprll 2023 Other gainsl Ilossgs) At 31 MarGh 2024 Incomlng resources Outgolng resources Transfors Unreslricled funds- 2,906,240 8,120,627 {7,741,3981 8,956 1,475,000 4,769,425 group Unreslricled funds- charity 1,752,232 1.399.332 11.009.905) 8.956 1,475.000 3.625.61 S Comparative information in respect of the preceding period is as follows= At Other At 1 April 2022 Incorning rgsourcgs Outgoing resour¢g8 gainsl Ilossesl 31 March 2023 Transfers Unreslricled funds 2,151,013 7,783,437 17,020.3421 17.8681 2,906,240 group Unrestricted funds charity las restaledl 473.184 2,427,071 11,140,155) {7,868) 1.752,232 38 DIAGRAMA FOUNDATION- PSYCHOSOCIAL INTERVENTION (A COMPANY LIMITED BY GUARANTEE) FOR THE YEAR ENDED 31 MARCH 2024 25. Restricted funds- group and charity At 1 April 2023 Other gainsl (losses} At 31 March Incoming resources Outgoing resources TransfeTS 2024 Restricted funds 6,327 8,956 1472) 14721 {8,9561 18,9561 5,855 6.327 8,956 5,855 Comparative information in respect of the preceding period is as follows.. At 1 Aprll 2022 Other galnsl (Iossgs) At 31 March 2023 Ineomlng rg$our¢ Outgolng resources Transfers Restricted funds 4,371 11,480 117,3921 117.3921 7,868 6,327 6,327 4,371 11.480 7,868 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 di5abililies. Co-op- the purpose of this fund is lo create a gareen for residents al Cabrini House. 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 lo contribute such amount as may be required not exceeding £1 10 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 lo be a member. 39