## **Diagrama Foundation - Psychosocial Intervention** 

**Annual Report and Financial Statements Year Ended 31 March 2025** 

Company registration number: 06396577 Charity registration number: 1128532 Scottish charity registration number: SC044074 



## **Diagrama Foundation - Psychosocial Intervention** 

## Contents 

|Reference and Administrative Details|1|
|---|---|
|Strategic Report|2 to 6|
|Trustees' Report|7 to 11|
|Independent Auditors' Report|12 to 15|
|Parent Statement of Financial Activities|16 to 17|
|Consolidated Statement of Financial Activities|18 to 19|
|Consolidated Balance Sheet|20|
|Balance Sheet|21|
|Consolidated Statement of Cash Flows|22|
|Notes to the Financial Statements|23 to 49|





## **Diagrama Foundation - Psychosocial Intervention** 

## Reference and Administrative Details 

**Chief Executive Officer** Mr David McGuire **Trustees** Mr Francisco Legaz Cervantes Ms Elisa Moraga Sarrion Ms Maureen Walby **Secretary** Jayes Collier LLP **Charity Registration Number** 1128532 **Scottish Charity Registration** SC044074 **Number Company Registration Number** 06396577 The charity is incorporated in England and Wales. **Registered Office** Airport House Purley Way Croydon CR0 0XZ **Principal Office** Suite 30 6-8 Revenge Road Chatham ME5 8UD **Auditor** PKF Francis Clark Statutory Auditor Lowin House Tregolls Road Truro Cornwall TR1 2NA **Bankers** Banco Bilbao Vizcaya Argentaria Cannon 30-40 Eastcheap Street London EC3M 1HD 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Strategic Report 

## Year Ended 31 March 2025 

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2025, in compliance with s414C of the Companies Act 2006. 

## **Achievements and performance** 

This year, 2024-2025, has been a year in which we have been able to expand our business lines through the renovation of Duckyls Cottage and the successful bidding for Community Services. 

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 to the previous year to compensate cost increases, and the optimisation of resources. On the expenditure side, the group has had to cope with increases in wages, inflation, and increases in financing costs due to the rise in Bank Rate set by the Bank of England. 

In terms of cost management, Diagrama continues to make an annual review of the fees we charge for our services, to offset increases in salaries, National Minimum Wage (NMW), Consumer Price Index (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 2025-2026. The responses from the councils have been very satisfactory. We have a budget drawn up at 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 to the investments made in the properties, the priority is, as always, to offer the highest possible quality service to 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 at our centres, especially at Edensor, where we have carried out the installation of a new lift, repairs to the roof and windows, and painted the exteriors, and at Duckyls Farm, where we have installed electric gates, set up some fencing, drainage and changing the windows. In addition, we continue doing renovations on the cottage in order to make it as best as possible. At Cabrini Homes we have been renovating the bathrooms. 

Ultimately, the group has consolidated a strong financial position, and we advance that this will continue for the year 2025-2026. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Strategic Report 

## Year Ended 31 March 2025 

## **Diagrama Healthcare Services Limited** 

Year 2024/2025 has been characterized by the good performance of our centres. This is the fourth year we started managing Supported Living Homes in Bromley area, with a total of 33 residents distributed in 8 homes. It has been the second full year since Duckyls Farm was added to 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 2024 when one of our residents left the home, but the vacancy has been re-filled at the end of this financial year. It is expected to keep this occupancy level for the following years due to the stable nature of the placements. In fact, it continues to be our 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 ‘Outstanding’ in Caring (the highest rating possible) from the Care Quality Commission, which was achieved in January 2020. In the words of the latest CQC 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 staff 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 substantial progress in all areas of operation and management. Recruitment has continued to be an issue this year, which is commonly observed across the sector. Occupancy has remained consistent 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 to cover the costs and provide high quality 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 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. Last year 2023/2024 we stopped providing services in one of the nine houses we were assigned to, which reduced the total number of users receiving our services to 33. 

Duckyls Farm Centre, located in West Sussex, 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 West Hoathly and sits in extensive grounds with masses of space for outdoor pursuits. Our highly trained and professional on-site team are always on hand to support residents while encouraging them to be as independent as possible via a wide-ranging programme of trips and activities. Diagrama took over the running of Duckyls in February 2023. The care provided is tailor-made for each resident to ensure everyone’s abilities and interests are fully catered for. We started giving service in the Cottage in June 2024, a few meters from the farm, we have this house with capacity for four residents, where we will extend the services already provided on the farm. Here we have renovations carried out like new doors, new floor and some adaptations. 

In addition, at Duckyls we carry out daytime activities thanks to the tender we won for this purpose. These activities are designed to encourage independence among users and improve their quality of life through different hobbies. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Strategic Report 

## Year Ended 31 March 2025 

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. 

With regard to both Cabrini House, Edensor, Supported Living Homes and Duckyls Farm Centre we believe we are making good progress towards delivering excellent service in the future. 

## **Diagrama Children's Services Limited** 

Adoption and Fostering services - Although in terms of number of fostering placements this year has been lower to previous year (on average we have had 10), this has not been the case for the adoption placements. We were able to bring 14 adoption placements to a successful conclusion, the same as last year. This is due to the fact that more and more placements are combining a preliminary fostering phase, which extends the time to a final adoption. Nevertheless, we continue to believe that our work in this sector is important, and we will continue to support this service. 

Is our intention to increase our presence as panel provider in councils in the area, and to be a reference agency for adoptions and foster families, for which we continue to invest in communication campaigns. 

## **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 the group was awarded the contract for day opportunities in West Sussex which United Safe Care Limited could have provided transportation services for we are still studying how should we be delivering this new transport service. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Strategic Report 

## Year Ended 31 March 2025 

## **Financial review** 

Overall expenditure for the year stood at £8,581,058, while income received was £8,912,890 meaning there was a net inflow of funds during the year of £331,832. As a result of this, and a gain on revaluation of £583,586 the group had net assets at the year-end of £5,690,698 compared to net assets at the end of 2024 of £4,775,280. 

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 2025 is £197,077, and a gift aid distribution to the parent charity of £184,288 was made. 

United Safe Care Limited was a company purchased by Diagrama Foundation - Psychosocial Intervention on 29 June 2012. The profit before tax for the year to 31 March 2025 is £16,659. 

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 2025 is £1,309,065, and a gift aid distribution to the parent charity of £1,193,973 was made. 

Diagrama Semi-Independent Services Limited was incorporated on 3 April 2014 as a subsidiary of Diagrama Foundation - Psychosocial Intervention. The loss before tax for the year to 31 March 2025 is £16,209, and a dividend to the parent charity of £66,979 was made clearing the reserves to £nil. This subsidiary was dissolved on 29 April 2025. 

## **Plans for future periods** 

## _**Aims and key objectives for future periods**_ 

In the new fiscal year, we have continued to prioritise the enhancement of our facilities and the quality of care we provide to our residents. Several key investments and renovations have been carried out: at Duckyls, we have begun essential repairs to both the floor and ceiling, while at Edensor a new elevator has been installed and ceiling works have been completed. In addition, we are pleased to report that we have successfully secured a new tender for a centre in Bromley, which presents a strong opportunity to expand specialist services for individuals with learning disabilities and complex needs. The building is fully accessible, well-equipped, and ready for use, reducing upfront investment. With a stable user base of 49 service users, many requiring one-to-one care, and predictable daily attendance, the site offers reliable demand and room to grow. 

After being able to settle the organisation for the last years, our priorities for the 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 to be more efficient and being able to grow in a safe manner. An example of this is the new HR software installed, SenseHR, which will provide improvements in productivity and efficiency. 

Each department is doing a study about what we need to do for the next step 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 organisation for improving our retention. 

Meanwhile we will be requesting the LAs to pay the fees accordingly to the increases of NMW and CPI. As well as this we are going to be exploring other services to take over or tender for. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Strategic Report 

## Year Ended 31 March 2025 

## _**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. 

## _**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. 

The strategic report was approved by the trustees of the charity on 15/12/2025 and signed on its behalf by: 

......................................... Mr Francisco Legaz Cervantes Trustee 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Trustees' Report 

The trustees, who are directors for the purposes of company law, present the annual report together with the consolidated financial statements and auditors' report of the charitable company and its trading subsidiaries for the year ended 31 March 2025. 

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). 

## **Trustees and Officers** 

The trustees and officers serving during the year and since the year end were as follows: 

Trustees: Mr Francisco Legaz Cervantes Ms Elisa Moraga Sarrion Ms Maureen Walby Chief Executive Officer: Mr David McGuire Secretary: Jayes Collier LLP 

## **Structure, governance and management** 

## _**Nature of governing document**_ 

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. 

The charity is governed by its Memorandum and Articles of Association. 

During the year, the trustees approved updated Articles of Association by a special resolution on 13 March 2025. This change was made to appoint Elisa Moraga Sarrion and Maureen June Walby as members of the company, and to update the articles to modernise and strengthen the governance structure. The updated Articles of Association have been registered with the Charity Commission and Companies House and are now the primary governing document of the charity. The trustees confirm the charity's purposes, as set out in the updated governing document, remain unchanged and continue to be for the public benefit. 

## _**Recruitment and appointment of trustees**_ 

The trustees, who are also the directors of the company are listed on page 1. The articles of association provide 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. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Trustees' Report 

## _**Induction and training of trustees**_ 

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 

## _**Arrangements for setting key management personnel remuneration**_ 

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. 

## _**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 (Fundación 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. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Trustees' Report 

## _**Objectives and policies**_ 

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, ex-offenders, 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 

(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. 

## _**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: 

• creating a network and engaging talented staff to work together to ensure the best quality in our service 

• providing a range of services that address the issues identified in the charity’s objects 

• working towards innovation, new ways of working and finding best practices 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Trustees' Report 

## _**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. 

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## **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. The current level of free reserves are £265,824. 

## **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. 

## **Fundraising** 

No fundraising has been undertaken in the year as funds have been relied on from other sources. There has been no professional fundraiser employed and no complaints received. 

## **Going concern** 

The financial statements for the year ended 31 March 2025 show total funds of £5,690,698 made up of unrestricted reserves of £1,702,093, restricted reserves of £4,723 and a revaluation reserve of £3,983,882. Net current assets at the year-end stood at £1,696,498. As set out further in note 2, the post year-end financial performance has been strong. Consequently, the accounts have been prepared on a going concern basis. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Trustees' Report 

## **Statement of trustees' responsibilities** 

The trustees (who are also the directors of Diagrama Foundation - Psychosocial Intervention for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the parent charitable company and the group and of the incoming resources and application of resources, including its 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 apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards, comprising FRS 102 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 parent charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the parent charitable company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the parent 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## **Disclosure of information to auditor** 

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. 

The annual report was approved by the trustees of the charity on 15/12/2025 and signed on its behalf by: 

......................................... Mr Francisco Legaz Cervantes Trustee 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Independent Auditor's Report to the Members of Diagrama Foundation - Psychosocial Intervention 

## **Opinion** 

We have audited the financial statements of Diagrama Foundation - Psychosocial Intervention (the 'charitable parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet , Balance Sheet, Consolidated Statement of Cash Flows 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 group's and parent charity's affairs as at 31 March 2025 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; 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 responsibilities for the audit of the financial statements section of our report. We are independent of the group 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. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the annual report, 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. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Independent Auditor's Report to the Members of Diagrama Foundation - Psychosocial Intervention 

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

We have nothing to report in this regard. 

## **Opinion on other matter prescribed by the Companies Act 2006** 

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

- the information given in the Strategic Report and the Directors' Report included within the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Strategic Report and the Directors' Report included within the Trustees' Report have been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Trustees' Report. 

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: 

- adequate and proper accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or 

- the parent charitable company 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 Statement of trustees' responsibilities (set out on page 11), the trustees (who are also the directors of the charitable company for the purposes 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Independent Auditor's Report to the Members of Diagrama Foundation - Psychosocial Intervention 

## **Auditor 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. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

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 data protection legislation, health and safety regulations, safeguarding, Code of Fundraising Practice and employment law. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, primarily the Companies Act 2006, Charities Act 2011 and the Charities Statement of Recommended Practice (FRS102). 

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. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the entity’s ability to continue operating and the risk of material misstatement to the accounts. 

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

- Making enquiries of management regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements; 

- Reviewing legal and professional costs to identify any possible non-compliance or legal costs in respect of non-compliance; 

- Reviewing board minutes to identify any issues with non-compliance; 

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. 

We also evaluated the risk of fraud through management override including that arising from management’s incentives. The risk was considered low as a charitable entity, with little motivation for management to influence performance for individual gain. However we did consider the risk of management override of controls through inappropriate accounting entries, inadequate disclosure of related party transactions or the potential for bias in revenue recognition such as inappropriate cut-off or deferred income. 

- In response to these risks, we: 

- used data analytics to test journal entries for appropriateness; 

Page 14 



## **Diagrama Foundation - Psychosocial Intervention** 

## Independent Auditor's Report to the Members of Diagrama Foundation - Psychosocial Intervention 

- reviewed any estimates made in the accounts for any indication of bias; 

- reviewed the nominal ledger for any transactions with all identified related parties; and 

- obtained a sample of invoices, legacy documentation and grant agreements checking that revenue recognition was appropriate; and on a sample basis checked expenditure items were posted against appropriate funds. 

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. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charitable parent company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable parent 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 parent company and its members as a body, for our audit work, for this report, or for the opinions we have formed. 

...................................... Darren Perry BA (Hons) ACA DChA (Senior Statutory Auditor) PKF Francis Clark, Statutory Auditor 

Lowin House Tregolls Road Truro Cornwall TR1 2NA 

`23 December 2025` Date:............................. 

Page 15 



## **Diagrama Foundation - Psychosocial Intervention** 

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|Recognised Gains and Losses)||||
|---|---|---|---|
|**Income and Endowments from:**<br>Donations and legacies<br>Investment income<br>Total income<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>Total expenditure<br>Gains/losses on investment assets<br>Net income/(expenditure)<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward|**Unrestricted**<br>**funds**<br>**£**<br>1,455,331<br>67,043<br>1,522,374<br>(279,381)<br>(972,082)<br>(1,251,463)<br>583,586<br>854,497<br>854,497<br>3,625,615<br>4,480,112|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>(1,132)<br>(1,132)<br>-<br>(1,132)<br>(1,132)<br>5,855<br>4,723|**Total**<br>**2025**<br>**£**<br>1,455,331<br>67,043|
||||1,522,374|
||||(279,381)<br>(973,214)|
||||(1,252,595)<br>583,586|
||||853,365|
||||853,365<br>3,631,470|
||||4,484,835|



The notes on pages 23 to 49 form an integral part of these financial statements. Page 16 



## **Diagrama Foundation - Psychosocial Intervention** 

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|**Income and Endowments from:**<br>Donations and legacies<br>Investment income<br>Total income<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>Total expenditure<br>Gains/losses on investment assets<br>Net income<br>Transfers between funds<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward|**Unrestricted**<br>**funds**<br>**£**<br>**(As restated)**<br>1,399,278<br>54<br>1,399,332<br>(280,298)<br>(729,607)<br>(1,009,905)<br>1,475,000<br>1,864,427<br>8,956<br>1,873,383<br>1,752,232<br>3,625,615|**Restricted**<br>**funds**<br>**£**<br>8,956<br>-<br>8,956<br>-<br>(472)<br>(472)<br>-<br>8,484<br>(8,956)<br>(472)<br>6,327<br>5,855|**Total**<br>**2024**<br>**£**<br>**(As restated)**<br>1,408,234<br>54|
|---|---|---|---|
||||1,408,288|
||||(280,298)<br>(730,079)|
||||(1,010,377)<br>1,475,000|
||||1,872,911<br>-|
||||1,872,911<br>1,758,559|
||||3,631,470|



All of the charity's activities derive from continuing operations. 

The funds breakdown for 2024 is shown in note 25. 

The notes on pages 23 to 49 form an integral part of these financial statements. Page 17 



## **Diagrama Foundation - Psychosocial Intervention** 

## Consolidated Statement of Financial Activities 

## Year Ended 31 March 2025 

(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|**Note**<br>**Income and Endowments from:**<br>Donations and legacies<br>3<br>Other trading activities<br>4<br>Investment income<br>5<br>Other income<br>6<br>Total income<br>**Expenditure on:**<br>Raising funds<br>7<br>Charitable activities<br>8<br>Other expenditure<br>9<br>Total expenditure<br>Gains/losses on investment assets<br>Net income/(expenditure)<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward<br>25|**Unrestricted**<br>**funds**<br>**£**<br>91,759<br>8,759,836<br>159<br>61,136<br>8,912,890<br>(7,608,557)<br>(972,082)<br>713<br>(8,579,926)<br>583,586<br>916,550<br>916,550<br>4,769,425<br>5,685,975|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>(1,132)<br>-<br>(1,132)<br>-<br>(1,132)<br>(1,132)<br>5,855<br>4,723|**Total**<br>**2025**<br>**£**<br>91,759<br>8,759,836<br>159<br>61,136|
|---|---|---|---|
||||8,912,890|
||||(7,608,557)<br>(973,214)<br>713|
||||(8,581,058)<br>583,586|
||||915,418|
||||915,418<br>4,775,280|
||||5,690,698|



The notes on pages 23 to 49 form an integral part of these financial statements. Page 18 



## **Diagrama Foundation - Psychosocial Intervention** 

## Consolidated Statement of Financial Activities 

## Year Ended 31 March 2025 

(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses) 

|**Note**<br>**Income and Endowments from:**<br>Donations and legacies<br>3<br>Other trading activities<br>4<br>Investment income<br>5<br>Other income<br>6<br>Total income<br>**Expenditure on:**<br>Raising funds<br>7<br>Charitable activities<br>8<br>Other expenditure<br>9<br>Total expenditure<br>Gains/losses on investment assets<br>Net income<br>Transfers between funds<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward<br>25|**Unrestricted**<br>**funds**<br>**£**<br>130,508<br>7,953,836<br>66<br>36,217<br>8,120,627<br>(6,962,330)<br>(779,062)<br>(6)<br>(7,741,398)<br>1,475,000<br>1,854,229<br>8,956<br>1,863,185<br>2,906,240<br>4,769,425|**Restricted**<br>**funds**<br>**£**<br>8,956<br>-<br>-<br>-<br>8,956<br>-<br>(472)<br>-<br>(472)<br>-<br>8,484<br>(8,956)<br>(472)<br>6,327<br>5,855|**Total**<br>**2024**<br>**£**<br>139,464<br>7,953,836<br>66<br>36,217|
|---|---|---|---|
||||8,129,583|
||||(6,962,330)<br>(779,534)<br>(6)|
||||(7,741,870)<br>1,475,000|
||||1,862,713<br>-|
||||1,862,713<br>2,912,567|
||||4,775,280|



All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 25. 

The notes on pages 23 to 49 form an integral part of these financial statements. Page 19 



## **Diagrama Foundation - Psychosocial Intervention** 

## Consolidated Balance Sheet 

## 31 March 2025 

|31 March 2025||||
|---|---|---|---|
|||**2025**|**2024**|
||**Note**|**£**|**£**|
|**Fixed assets**||||
|Intangible assets|14|18,581|42,082|
|Tangible assets|15|8,790,143|8,018,207|
|||8,808,724|8,060,289|
|**Current assets**||||
|Debtors|17|733,642|536,039|
|Cash at bank and in hand|18|1,973,290|2,262,321|
|||2,706,932|2,798,360|
|**Creditors: Amounts falling due within one year**|19|(1,010,434)|(920,985)|
|**Net current assets**||1,696,498|1,877,375|
|**Total assets less current liabilities**||10,505,222|9,937,664|
|**Creditors: Amounts falling due after more than one year**|20|(4,814,524)|(5,161,671)|
|**Provisions**|22|-|(713)|
|**Net assets**||5,690,698|4,775,280|
|**Funds of the group:**||||
|**Restricted income funds**||||
|Restricted funds||4,723|5,855|
|**Unrestricted income funds**||||
|Unrestricted funds||1,702,093|1,369,129|
|Revaluation reserve||3,983,882|3,400,296|
|Total unrestricted funds||5,685,975|4,769,425|
|**Total funds**|25|5,690,698|4,775,280|



The financial statements on pages 16 to 49 were approved by the trustees, and authorised for issue on 15/12/2025 and signed on their behalf by: 

......................................... Mr Francisco Legaz Cervantes Trustee 

The notes on pages 23 to 49 form an integral part of these financial statements. Page 20 



## **Diagrama Foundation - Psychosocial Intervention** 

## Balance Sheet 

## 31 March 2025 

|31 March 2025||||
|---|---|---|---|
|||**2025**|**2024**|
||**Note**|**£**|**£**|
|**Fixed assets**||||
|Intangible assets|14|18,581|42,082|
|Tangible assets|15|8,734,761|7,960,546|
|Investments||901,402|901,402|
|||9,654,744|8,904,030|
|**Current assets**||||
|Debtors|17|93,476|101,551|
|Cash at bank and in hand|18|52,510|78,343|
|||145,986|179,894|
|**Creditors: Amounts falling due within one year**|19|(3,606,373)|(3,679,357)|
|**Net current liabilities**||(3,460,387)|(3,499,463)|
|**Total assets less current liabilities**||6,194,357|5,404,567|
|**Creditors: Amounts falling due after more than one year**|20|(1,709,522)|(1,773,097)|
|**Net assets**||4,484,835|3,631,470|
|**Funds of the charity:**||||
|**Restricted income funds**||||
|Restricted funds||4,723|5,855|
|**Unrestricted income funds**||||
|Unrestricted funds||496,230|225,319|
|Revaluation reserve||3,983,882|3,400,296|
|Total unrestricted funds||4,480,112|3,625,615|
|**Total funds**|25|4,484,835|3,631,470|



The financial statements on pages 16 to 49 were approved by the trustees, and authorised for issue on 15/12/2025 and signed on their behalf by: 

......................................... Mr Francisco Legaz Cervantes Trustee 

The notes on pages 23 to 49 form an integral part of these financial statements. Page 21 



## **Diagrama Foundation - Psychosocial Intervention** 

## Consolidated Statement of Cash Flows 

## Year Ended 31 March 2025 

|**Note**<br>**Cash flows from operating activities**<br>Net cash income<br>**Adjustments to cash flows from non-cash items**<br>Depreciation<br>7, 9<br>Amortisation<br>7, 9<br>Investment income<br>5<br>Currency exchange<br>(Profit)/loss on disposal of tangible fixed assets<br>Revaluation of investments<br>**Working capital adjustments**<br>(Increase)/decrease in debtors<br>17<br>Increase/(decrease) in creditors<br>19<br>(Decrease)/increase in provisions<br>22<br>Net cash flows from operating activities<br>**Cash flows from investing activities**<br>Interest receivable and similar income<br>5<br>Purchase of tangible fixed assets<br>15<br>Sale of tangible fixed assets<br>Net cash flows from investing activities<br>**Cash flows from financing activities**<br>Currency exchange<br>Repayment of loans and borrowings<br>19<br>Net cash flows from financing activities<br>Net (decrease)/increase in cash and cash equivalents<br>Cash and cash equivalents at 1 April<br>Cash and cash equivalents at 31 March|**2025**<br>**£**<br>915,418<br>199,591<br>23,501<br>(159)<br>(44,623)<br>(7,333)<br>(583,586)<br>502,809<br>(197,603)<br>25,874<br>(713)<br>330,367<br>159<br>(390,919)<br>10,311<br>(380,449)<br>44,623<br>(283,572)<br>(238,949)<br>(289,031)<br>2,262,321<br>1,973,290|**2024**<br>**£**<br>1,862,713<br>36,780<br>72,957<br>(66)<br>(41,445)<br>2,024<br>(1,475,000)|
|---|---|---|
|||457,963<br>91,180<br>(126,295)<br>6|
|||422,854|
|||66<br>(236,361)<br>6,183|
|||(230,112)|
|||41,445<br>(70,893)|
|||(29,448)|
|||163,294<br>2,099,027|
|||2,262,321|



All of the cash flows are derived from continuing operations during the above two periods. 

The notes on pages 23 to 49 form an integral part of these financial statements. Page 22 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **1 Charity status** 

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 

The address of its registered office is: Airport House Purley Way Croydon CR0 0XZ 

The principal place of business is: Suite 30 6-8 Revenge Road Chatham ME5 8UD 

## **2 Accounting policies** 

## **Summary of significant accounting policies and key accounting estimates** 

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 

## **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)) (issued in October 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, Diagrama Semi-Independent Services Limited, United Safe Care Limited and Diagrama Healthcare 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, and Diagrama Healthcare Services Limited and have prepared accounts for the 12 month period to 31 March 2025. Diagrama Semi Independent Services Limited was dormant in the period and struck off on 29 April 2025. 

Diagrama Foundation - Pyschosocial Intervention also had three dormant subsidiaries that have prepared dormant subsidiary company accounts for the year ended 31 March 2025. 

## **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. 

Page 23 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Basis of consolidation** 

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2025. 

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. 

Inter-company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full. 

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements. 

## **Going concern** 

The financial statements for the year ended 31 March 2025 show total funds of £5,690,698. Net current assets at the year-end stood at £1,696,498, and the group had strong cash balances of £1,973,290. As a result the latest management accounts to August 2025 show that the group had generated a surplus of £110,716 in the 5-month period. Post year end cash balances remain strong at £1,248,957 on 31 July 2025. The directors confirm that the parent company can continue trading for a period covering at least 12 months from the date of signing the accounts, and is able to meet its liabilities as they fall due. Consequently, the accounts have been prepared on a going concern basis. 

## **Reclassification of comparative amounts** 

During the year ended 31 March 2025, the charity reclassified comparative amounts totalling £280,298 from expenditure on charitable activities to expenditure on raising funds to conform to the current year's position and to better align with the requirements of the Charities SORP (FRS 102) and improve clarity. These reclassifications have no impact on the previously reported net movement in funds nor the overall total funds of the charity. 

## **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. 

## _**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 as a liability and included on the balance sheet as deferred income to be released. 

Page 24 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## _**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. 

## _**Investment income**_ 

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. 

## _**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 asset’s use. Other support costs are allocated based on the spread of staff costs. 

## _**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. 

Page 25 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Government grants** 

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. 

## **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. 

## **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** 

Goodwill 

**Amortisation method and rate** 10% straight line 

## **Depreciation and amortisation** 

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 Office equipment and fixtures 25% straight line Motor vehicles 25% reducing balance 

## **Investment properties** 

Investment properties are carried at fair value, with revaluation gains and losses being processed through the profit and loss account. No depreciation is provided on investment properties. 

Page 26 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **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 group. All intra-group transactions, balances, income and expenses are eliminated on consolidation. In accordance with Section 35 of FRS 102, Section 19 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. 

## **Trade debtors** 

Trade debtors are amounts due from customers for merchandise sold or 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 call 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. If there is an unconditional right to defer settlement 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. 

Page 27 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **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. 

## **Provisions** 

Provisions are recognised when the charity has an obligation at the reporting date as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. 

## **Foreign exchange** 

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies 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 (attributed to non-controlling interests as appropriate). 

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** 

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the group. 

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. 

Page 28 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Pensions and other post retirement obligations** 

The group operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. 

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. 

## **Financial instruments** 

## _**Classification**_ 

Financial assets and financial liabilities are recognised when the group 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 group 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 arrangement 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 group 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 group transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the group, 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. 

## _**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. 

Page 29 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## _**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. 

Page 30 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

|**3**<br>**Income from donations and legacies**<br>Donations and legacies;<br>Donations from companies, trusts and similar<br>proceeds<br>Grants, including capital grants;<br>Government grants<br>**Total for 2025**<br>**Total for 2024**<br>**4**<br>**Income from other trading activities**<br>Trading income;<br>Sale of services<br>**Total for 2025**<br>**Total for 2024**<br>**5**<br>**Investment income**<br>Interest receivable and similar income;<br>Interest receivable on bank deposits<br>**Total for 2025**<br>**Total for 2024**<br>**6**<br>**Other income**<br>Income from trading subsidiary<br>**Total for 2025**<br>**Total for 2024**|**Unrestricted**<br>**funds**<br>**£**<br>77,070<br>14,689<br>91,759<br>130,508|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>8,956<br>**Unrestricted**<br>**funds**<br>**£**<br>8,759,836<br>8,759,836<br>7,953,836<br>**Unrestricted**<br>**funds**<br>**£**<br>159<br>159<br>66<br>**Unrestricted**<br>**funds**<br>**£**<br>61,136<br>61,136<br>36,217|**Total**<br>**funds**<br>**£**<br>77,070<br>14,689|
|---|---|---|---|
||||91,759|
||||139,464|
||||**Total**<br>**funds**<br>**£**<br>8,759,836|
||||8,759,836|
||||7,953,836|
||||**Total**<br>**funds**<br>**£**<br>159|
||||159|
||||66|
||||**Total**<br>**funds**<br>**£**<br>61,136|
||||61,136|
||||36,217|



Page 31 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **7 Expenditure on raising funds** 

## **a) Costs of generating donations and legacies** 

|**a) Costs of generating donations and legacies**|||
|---|---|---|
|Legal fees<br>**Total for 2025**<br>**Total for 2024**|**Unrestricted**<br>**funds**<br>**£**<br>279,381<br>279,381<br>280,298|**Total**<br>**funds**<br>**£**<br>279,381|
|||279,381|
|||280,298|



## **b) Costs of trading activities** 

|Trading subsidiary costs<br>Legal fees<br>Depreciation, amortisation and other similar costs<br>**Total for 2025**<br>**Total for 2024**<br>**8**<br>**Expenditure on charitable activities**<br>Costs of charitable activities<br>Depreciation, amortisation and other similar costs<br>Staff costs<br>**Total for 2025**<br>**Total for 2024**|**Unrestricted**<br>**funds**<br>**£**<br>293,767<br>162,856<br>515,459<br>972,082<br>779,062|**Unrestricted**<br>**funds**<br>**£**<br>7,139,120<br>165,611<br>24,445<br>7,329,176<br>6,682,032<br>**Restricted**<br>**funds**<br>**£**<br>1,132<br>-<br>-<br>1,132<br>472|**Total**<br>**funds**<br>**£**<br>7,139,120<br>165,611<br>24,445|
|---|---|---|---|
||||7,329,176|
||||6,682,032|
||||**Total**<br>**funds**<br>**£**<br>294,899<br>162,856<br>515,459|
||||973,214|
||||779,534|



Page 32 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **9 Other expenditure** 

|Taxation paid by trading subsidiary<br>**Total for 2025**<br>**Total for 2024**<br>**10 Net incoming/outgoing resources**<br>Net incoming resources for the year include:<br>(Profit)/loss on disposal of tangible fixed assets<br>Depreciation of fixed assets<br>Amortisation of goodwill<br>Foreign currency gains|**Unrestricted**<br>**funds**<br>**£**<br>(713)<br>(713)<br>6<br>**2025**<br>**£**<br>(7,333)<br>199,591<br>23,501<br>(44,623)|**Total**<br>**funds**<br>**£**<br>(713)|
|---|---|---|
|||(713)|
|||6|
|||**2024**<br>**£**<br>1,012<br>199,969<br>72,957<br>(41,445)|



## **11 Trustees remuneration and expenses** 

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

## **Mr Francisco Legaz Cervantes** 

Mr Francisco Legaz Cervantes provided consultancy services of £Nil (2024: £28,000) during the year for consultancy services. 

## **12 Staff costs** 

The aggregate payroll costs were as follows: 

|**Staff costs during the year were:**<br>Wages and salaries<br>Social security costs<br>Pension costs<br>Other staff costs|**2025**<br>**£**<br>5,328,051<br>491,073<br>163,208<br>-<br>5,982,332|**2024**<br>**£**<br>4,888,858<br>430,706<br>157,413<br>11,540|
|---|---|---|
|||5,488,517|



Page 33 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

The monthly average number of persons (including senior management / leadership team) employed by the group during the year expressed as full time equivalents was as follows: 

|Carers, secure transportation, administration and management<br>The number of employees whose emoluments fell within the following <br>£60,001 - £70,000<br>£80,001 - £90,000|**2025**<br>**No**<br>202<br> bands was:<br>**2025**<br>**No**<br>1<br>1|**2024**<br>**No**<br>203|
|---|---|---|
|||**2024**<br>**No**<br>1<br>-|



The total employee benefits of the key management personnel of the group were £180,515 (2024 - £168,024). 

## **13 Taxation** 

The group is a registered charity and is therefore exempt from taxation. 

Page 34 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **14 Intangible fixed assets** 

## **Group** 

|**Cost**<br>At 1 April 2024<br>At 31 March 2025<br>**Amortisation**<br>At 1 April 2024<br>Charge for the year<br>At 31 March 2025<br>**Net book value**<br>At 31 March 2025<br>At 31 March 2024<br>**Charity**<br>**Cost**<br>At 1 April 2024<br>At 31 March 2025<br>**Amortisation**<br>At 1 April 2024<br>Charge for the year<br>At 31 March 2025<br>**Net book value**<br>At 31 March 2025<br>At 31 March 2024|**Goodwill**<br>**£**<br>960,705<br>960,705<br>918,623<br>23,501<br>942,124<br>18,581<br>42,082<br>**Goodwill**<br>**£**<br>235,006<br>235,006<br>192,924<br>23,501<br>216,425<br>18,581<br>42,082|**Total**<br>**£**<br>960,705<br>960,705<br>918,623<br>23,501<br>942,124<br>18,581<br>42,082<br>**Total**<br>**£**<br>235,006<br>235,006<br>192,924<br>23,501<br>216,425<br>18,581<br>42,082|
|---|---|---|



Page 35 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **15 Tangible fixed assets** 

## **Group** 

|**Cost**<br>At 1 April 2024<br>Additions<br>Revaluations<br>Disposals<br>At 31 March 2025<br>**Depreciation**<br>At 1 April 2024<br>Charge for the year<br>Eliminated on disposals<br>At 31 March 2025<br>**Net book value**<br>At 31 March 2025<br>At 31 March 2024|**Land and**<br>**buildings**<br>**£**<br>7,923,359<br>340,914<br>583,586<br>-<br>8,847,859<br>-<br>162,856<br>-<br>162,856<br>8,685,003<br>7,923,359|**Office**<br>**equipment**<br>**and fixtures**<br>**£**<br>682,377<br>38,305<br>-<br>(14,332)<br>706,350<br>639,696<br>22,541<br>(12,622)<br>649,615<br>56,735<br>42,681|**Motor**<br>**vehicles**<br>**£**<br>84,385<br>11,700<br>-<br>(2,135)<br>93,950<br>32,218<br>14,194<br>(867)<br>45,545<br>48,405<br>52,167|**Total**<br>**£**<br>8,690,121<br>390,919<br>583,586<br>(16,467)<br>9,648,159<br>671,914<br>199,591<br>(13,489)<br>858,016<br>8,790,143<br>8,018,207|
|---|---|---|---|---|



## **Revaluations** 

The land & buildings held in Diagrama Foundation - Psychosocial Intervention are held at a revalued amount following a revaluation on 18 March 2025 by independent qualified valuers from Christie & Co. 

The historical cost of the revalued properties was £4,832,858 (2024: £4,523,064). The depreciation to date on the historical cost basis is £580,107 (2024: £490,268). 

Page 36 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Charity** 

|**Cost**<br>At 1 April 2024<br>Additions<br>Revaluations<br>At 31 March 2025<br>**Depreciation**<br>At 1 April 2024<br>Charge for the year<br>At 31 March 2025<br>**Net book value**<br>At 31 March 2025<br>At 31 March 2024|**Land and**<br>**buildings**<br>**£**<br>7,923,359<br>340,914<br>583,586<br>8,847,859<br>-<br>162,856<br>162,856<br>8,685,003<br>7,923,359|**Office**<br>**equipment**<br>**and fixtures**<br>**£**<br>434,824<br>24,860<br>-<br>459,684<br>432,914<br>3,469<br>436,383<br>23,301<br>1,910|**Motor**<br>**vehicles**<br>**£**<br>64,989<br>-<br>-<br>64,989<br>29,712<br>8,820<br>38,532<br>26,457<br>35,277|**Total**<br>**£**<br>8,423,172<br>365,774<br>583,586<br>9,372,532<br>462,626<br>175,145<br>637,771<br>8,734,761<br>7,960,546|
|---|---|---|---|---|



Page 37 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **16 Fixed asset investments** 

## **Charity** 

## **Shares in group undertakings and participating interests** 

|**Cost**<br>At 1 April 2024<br>At 31 March 2025<br>**Net book value**<br>At 31 March 2025<br>At 31 March 2024|**Subsidiary**<br>**undertakings**<br>**£**<br>901,402<br>901,402<br>901,402<br>901,402|**Total**<br>**£**<br>901,402<br>901,402<br>901,402<br>901,402|
|---|---|---|



## **Details of undertakings** 

Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows: 

Page 38 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

||**Country of**||**Proportion of voting**|**Proportion of voting**|**Principal**|
|---|---|---|---|---|---|
|**Undertaking**|**incorporation**|**Holding**|**rights and shares held**||**activity**|
||||**2025**|**2024**||
|**Subsidiary undertakings**||||||
|Diagrama Healthcare<br>Services Limited|England and<br>Wales|Ordinary|100%|100%|Provision of<br>care|
|Diagrama Children’s<br>Services Limited|England and<br>Wales|Ordinary|100%|100%|Adoption<br>and<br>fostering|
|United Safe Care<br>Limited|England and<br>Wales|Ordinary|100%|100%|Secure<br>transportation|
|Diagrama<br>Semi-Independent<br>Services Limited|England and<br>Wales|Ordinary|100%|100%|Dormant|
|Subject: Education<br>Limited|England and<br>Wales|Ordinary|100%|100%|Dormant|
|Basta UK Limited|England and<br>Wales|Ordinary|100%|100%|Dormant|
|Diagrama Medway<br>Limited|England and<br>Wales|Ordinary|100%|100%|Dormant|



## **Subsidiaries** 

The profit for the financial period of Diagrama Healthcare Services Limited was £1,309,065 (2024 - £1,174,271) and the aggregate amount of capital and reserves at the end of the period was £1,723,847 (2024 - £1,608,755). 

The profit for the financial period of Diagrama Children’s Services Limited was £197,077 (2024 - £182,055) and the aggregate amount of capital and reserves at the end of the period was £469,116 (2024 - £456,327). 

The profit for the financial period of United Safe Care Limited was £17,372 (2024 - £(2,211)) and the aggregate amount of capital and reserves at the end of the period was £(471,098) (2024 - £(488,470)). 

The loss for the financial period of Diagrama Semi-Independent Services Limited was £16,209 (2024 - £5,353) and the aggregate amount of capital and reserves at the end of the period was £100 (2024 - £83,288). 

The principal activity of Diagrama Semi Independent Services Limited was the provision of semi independent living care services. The company ceased trading in June 2022. The company has been struck off on 29 April 2025. 

Page 39 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **17 Debtors** 

|**17 Debtors**|||||
|---|---|---|---|---|
|Trade debtors<br>Due from group undertakings<br>Prepayments<br>Accrued income<br>Other debtors|**2025**<br>**£**<br>569,689<br>-<br>142,326<br>-<br>21,627<br>733,642|**Group**<br>**2024**<br>**£**<br>341,470<br>-<br>142,953<br>19,200<br>32,416<br>536,039|**2025**<br>**£**<br>1,275<br>8,325<br>79,298<br>-<br>4,578<br>93,476|**Charity**<br>**2024**<br>**£**<br>1,275<br>5,625<br>89,545<br>-<br>5,106|
|||||101,551|



## **18 Cash and cash equivalents** 

|**Group**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>Cash on hand<br>4,572<br>5,381<br>Cash at bank<br>1,968,718<br>2,256,940<br>1,973,290<br>2,262,321<br>**19 Creditors: amounts falling due within one year**<br>**Group**<br>**Note**<br>**2025**<br>**£**<br>**2024**<br>**£**<br>Bank loans<br>283,571<br>283,571<br>Trade creditors<br>413,483<br>299,823<br>Short term loan<br>200<br>200<br>Due to group<br>undertakings<br>-<br>-<br>Other taxation and<br>social security<br>103,859<br>105,279<br>Amounts due to<br>associated<br>undertakings<br>27<br>85,543<br>84,247<br>Other creditors<br>68,734<br>85,832<br>Accruals<br>55,044<br>62,033<br>1,010,434<br>920,985|**2025**<br>**£**<br>1,295<br>51,215<br>52,510<br>**2025**<br>**£**<br>-<br>43,091<br>300<br>3,453,129<br>11,662<br>85,543<br>1,624<br>11,025<br>3,606,374|**Charity**<br>**2024**<br>**£**<br>1,295<br>77,048|
|---|---|---|
|||78,343|
|||**Charity**<br>**2024**<br>**£**<br>-<br>26,236<br>200<br>3,538,978<br>11,053<br>84,247<br>3,623<br>15,020|
|||3,679,357|



The bank loan is due in under 1 year in Diagrama Healthcare Services Limited totals £283,571 (2024: £283,571); the loan is secured by both a floating charge and fixed charges on all the assets held, including the properties held in Diagrama Foundation - Psychosocial Intervention, together with a cross guarantee with this group. 

Page 40 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **20 Creditors: amounts falling due after one year** 

|Bank loans<br>Amounts due to associated<br>undertakings<br>Provisions|**2025**<br>**£**<br>3,105,002<br>1,709,522<br>-<br>4,814,524|**Group**<br>**2024**<br>**£**<br>3,388,574<br>1,773,097<br>713<br>5,162,384|**2025**<br>**£**<br>-<br>1,709,522<br>-<br>1,709,522|**Charity**<br>**2024**<br>**£**<br>-<br>1,773,097<br>-|
|---|---|---|---|---|
|||||1,773,097|



Creditors amounts falling due after more than one year includes the following liabilities on which security has been given: 

|Bank loans due within one year<br>Bank loans due in more than one year|**2025**<br>**£**<br>283,571<br>3,105,002<br>3,388,573|**Group**<br>**2024**<br>**£**<br>283,571<br>3,388,574<br>3,672,145|**Charity**<br>**2025**<br>**£**<br>-<br>-|
|---|---|---|---|
||||-|



## **21 Obligations under leases and hire purchase contracts** 

## **Operating lease commitments** 

Total future minimum lease payments under non-cancellable operating leases are as follows: 

|**Land and buildings**<br>Within one year<br>**Other**<br>Within one year<br>Between one and five years<br>After five years|**2025**<br>**£**<br>21,949<br>55,622<br>85,327<br>21,846<br>162,795|**Group**<br>**2024**<br>**£**<br>**(As restated)**<br>24,900<br>65,300<br>88,028<br>35,055<br>188,383|**2025**<br>**£**<br>17,365<br>15,664<br>11,748<br>-<br>27,412|**Charity**<br>**2024**<br>**£**<br>**(As restated)**<br>27,393|
|---|---|---|---|---|
|||||15,664<br>27,412<br>-|
|||||43,076|



Page 41 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **22 Provisions** 

|**Group**<br>At 1 April 2024<br>Utilised during the period<br>At 31 March 2025|**Deferred tax**<br>**£**<br>(713)<br>713<br>-|**Total**<br>**£**<br>(713)<br>713|
|---|---|---|
|||-|



## **23 Pension and other schemes** 

## **Defined contribution pension scheme** 

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £163,208 (2024 - £157,413). 

## **24 Commitments** 

## **Group and charity** 

## **Capital commitments** 

As at 31 March 2025 the charity had contracted to install a lift at one of the properties. The total amount contracted for but not provided in the financial statements was £44,325 (2024 - £Nil). 

## **Other financial commitments** 

The group's future minimum payments under other contractual commitments relate to an IT subscription. The total amount of other financial commitments not provided in the financial statements was £60,999 (2024 - £92,919). 

Page 42 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **25 Funds** 

## **Group** 

|**Unrestricted funds**<br>**_General_**<br>General<br>**Restricted funds**<br>Co-op<br>Tesco Bags For Life<br>**Total restricted funds**<br>**Other funds**<br>Revaluation reserve<br>**Total funds**|**Balance**<br>**at 1 April**<br>**2024**<br>**£**<br>1,369,129<br>1,132<br>4,723<br>5,855<br>3,400,296<br>4,775,280|**Incoming**<br>**resources**<br>**£**<br>**Resources**<br>**expended**<br>**£**<br>**Other**<br>**recognised**<br>**gains/**<br>**(losses)**<br>**£**<br>8,912,890<br>(8,579,926)<br>-<br>-<br>(1,132)<br>-<br>-<br>-<br>-<br>-<br>(1,132)<br>-<br>-<br>-<br>583,586<br>8,912,890<br>(8,581,058)<br>583,586|**Balance at**<br>**31 March**<br>**2025**<br>**£**<br>1,702,093<br>-<br>4,723|
|---|---|---|---|
||||4,723<br>3,983,882|
||||5,690,698|



Page 43 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

|**Unrestricted funds**<br>**_General_**<br>General<br>**Restricted funds**<br>Co-op<br>Tesco Bags For<br>Life<br>EU Projects<br>**Total restricted**<br>**funds**<br>**Other funds**<br>Revaluation<br>reserve<br>**Total funds**|**Balance**<br>**at 1 April**<br>**2023**<br>**£**<br>980,944<br>1,604<br>4,723<br>-<br>6,327<br>1,925,296<br>2,912,567|**Incoming**<br>**resources**<br>**£**<br>**Resources**<br>**expended**<br>**£**<br>8,120,627<br>(7,741,398)<br>-<br>(472)<br>-<br>-<br>8,956<br>-<br>8,956<br>(472)<br>-<br>-<br>8,129,583<br>(7,741,870)|**Transfers**<br>**£**<br>**Other**<br>**recognised**<br>**gains/**<br>**(losses)**<br>**£**<br>8,956<br>-<br>-<br>-<br>-<br>-<br>(8,956)<br>-<br>(8,956)<br>-<br>-<br>1,475,000<br>-<br>1,475,000|**Balance**<br>**at 31**<br>**March**<br>**2024**<br>**£**<br>1,369,129<br>1,132<br>4,723<br>-|
|---|---|---|---|---|
|||||5,855<br>3,400,296|
|||||4,775,280|



Page 44 



## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Charity** 

|**Unrestricted funds**<br>**_General_**<br>General<br>**Restricted funds**<br>Co-op<br>Tesco Bags for Life<br>**Total restricted**<br>**funds**<br>**Other funds**<br>Revaluation<br>reserve<br>**Total funds**|**Balance at 1**<br>**April 2024**<br>**£**<br>225,319<br>1,132<br>4,723<br>5,855<br>3,400,296<br>3,631,470|**Incoming**<br>**resources**<br>**£**<br>1,522,374<br>-<br>-<br>-<br>-<br>1,522,374|**Resources**<br>**expended**<br>**£**<br>(1,251,463)<br>(1,132)<br>-<br>(1,132)<br>-<br>(1,252,595)|**Other**<br>**recognised**<br>**gains/**<br>**(losses)**<br>**£**<br>-<br>-<br>-<br>-<br>583,586<br>583,586|**Balance at**<br>**31 March**<br>**2025**<br>**£**<br>496,230<br>-<br>4,723|
|---|---|---|---|---|---|
||||||4,723<br>3,983,882|
||||||4,484,835|



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## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

|**Unrestricted funds**<br>**_General_**<br>General<br>**Restricted funds**<br>Co-op<br>Tesco Bags for<br>Life<br>EU Projects<br>**Total restricted**<br>**funds**<br>**Other funds**<br>Revaluation<br>reserve<br>**Total funds**|**Balance**<br>**at 1 April**<br>**2023**<br>**£**<br>(173,064)<br>1,604<br>4,723<br>-<br>6,327<br>1,925,296<br>1,758,559|**Incoming**<br>**resources**<br>**£**<br>**Resources**<br>**expended**<br>**£**<br>1,399,332<br>(1,009,905)<br>-<br>(472)<br>-<br>-<br>8,956<br>-<br>8,956<br>(472)<br>-<br>-<br>1,408,288<br>(1,010,377)|**Transfers**<br>**£**<br>**Other**<br>**recognised**<br>**gains/**<br>**(losses)**<br>**£**<br>8,956<br>-<br>-<br>-<br>-<br>-<br>(8,956)<br>-<br>(8,956)<br>-<br>-<br>1,475,000<br>-<br>1,475,000|**Balance**<br>**at 31**<br>**March**<br>**2024**<br>**£**<br>225,319<br>1,132<br>4,723<br>-|
|---|---|---|---|---|
|||||5,855<br>3,400,296|
|||||3,631,470|



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## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

The specific purposes for which the funds are to be applied are as follows: 

Tesco Bags for Help - the purpose of this fund is to help and support foster carer panels. 

Co-op - the purpose of this fund is to create a garden for residents at Cabrini House. 

EU Projects - the purpose of this fund is to provide training for care workers who support people with disabilities. 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **26 Analysis of net assets between funds** 

## **Group** 

|Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Creditors over 1 year<br>Total net assets<br>Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Creditors over 1 year<br>Provisions<br>Total net assets|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>18,581<br>8,790,143<br>2,702,200<br>(1,010,434)<br>(4,814,524)<br>5,685,966<br>**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>42,082<br>8,018,207<br>2,792,505<br>(920,985)<br>(5,161,671)<br>(713)<br>4,769,425|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>4,732<br>-<br>-<br>4,732<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>5,855<br>-<br>-<br>-<br>5,855|**Total funds**<br>**at 31 March**<br>**2025**<br>**£**<br>18,581<br>8,790,143<br>2,706,932<br>(1,010,434)<br>(4,814,524)|
|---|---|---|---|
||||5,690,698|
||||**Total funds**<br>**at 31 March**<br>**2024**<br>**£**<br>42,082<br>8,018,207<br>2,798,360<br>(920,985)<br>(5,161,671)<br>(713)|
||||4,775,280|



## **27 Related party transactions** 

## **Group & Charity** 

During the year the charity made the following related party transactions: 

## **Fundación Diagrama Intervención Psicosocial** 

(Two of the trustees of the charity are also trustees of Fundación Diagrama Intervención Psicosocial, a spanish organisation. Fundación Diagrama Intervención Psicosocial has influence over the running of the charity.) 

During the year Diagrama Foundation - Psychosocial Intervention paid interest of £74,099 (2024: £77,946) to Fundación Diagrama Intervención Psicosocial. The amount due at the balance sheet date has been adjusted for exchange rate movements. At the balance sheet date the amount due to Fundación Diagrama Intervención Psicosocial was £1,795,065 (2024 - £1,857,344). 

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## **Diagrama Foundation - Psychosocial Intervention** 

## Notes to the Financial Statements 

## Year Ended 31 March 2025 

## **Joining Knowledge Limited** 

(Owned by D McGuire, CEO of the charity) 

Consultancy services of £49,430 (2024: £nil) were provided to Diagrama Foundation - Psychosocial Intervention. At the balance sheet date the amount due to/from Joining Knowledge Limited was £Nil (2024 - £Nil). 

## **E Davies, Consultant** 

(Daughter of a trustee) 

Consultancy services of £12,000 (2024: £12,000) were provided to Diagrama Foundation - Psychosocial Intervention. At the balance sheet date the amount due to/from E Davies, Consultant was £Nil (2024 - £Nil). 

## **D McGuire, CEO** 

Reimbursements for expenses incurred of £496 (2024: £241) were made during the year. In the prior year Diagrama Foundation - Psychosocial Intervention entered into a lease agreement with David McGuire to lease a storage facility until 31 March 2035 for a consideration of £7,500 per annum. The total consideration of £90,000 was paid upfront on 1 April 2023. At the balance sheet date the amount due to D McGuire, CEO was £801 (2024 - £Nil). 

The charity has taken advantage of the exemption in section 33.1A of FRS 102 in not disclosing intra-group transactions where 100% of the voting rights are controlled within the group. 

## **28 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. 

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