Charity No. 1178322 Dlg In CIO Report and Financial Slalemenls For the year ended 31 March 2025
DIG IN CIO Reports and flnanclal statements For the year Ènded 31 March 2025 Contents Page: Trustees, report Independent Auditors, Report Slalemenl of financial activities Balance sheet 7-12 Notes to the financial statements
DIG IN CIO Report of the trustees for the year gnded 31 March 2025 Introductlon The Trustees present their annual report and the financial statements of the charity for the year ended 31 Mareh 2025. The Iruslees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities IFRS 102} in preparing the annual report and financial slalemenls of the charity. The financial slalements have been prepared in accordance with the accounting policles sel out in notes lo the accounts and Comply with the charity's governing document, the Charities Act 201 fj and Accounting and Reporting by Charities.. Slalemenl ol Recommended Practice applicable lo charities prepaiing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS1021 published on 16 July 2014 las amended by Update Bulletin 1 published on 2 February 2016 and Update Bull6lin 2 published on 5 October 20181. Bankers The Co-operative Bank PLC Business Direct PO Box 250 WN86 Independent examlner Champion TLL Limited 7-9 Slalion Road Heskelh Bank Preston PR4 6SN Prlnclpal address Ashton Park Walled Garden Pedders Lane Preston Lancashire PR2 IHR Structure. governance and management The organisation is a Charitable Incorporation Organisation and the governing document is il's Conslilulion which was registered with the Charity Commission on 10 May 2018. TTuslees are selected by way of an intervlew process conducted by the existing Iruslees and Ih&n a vote held by the Iruslees with a simple rllajorily required for appoinlmenl. Each Iruslee is 8ppoinled for a term of three yeaTS. Once appointed new trustees are provided with a copy of the conslilulion as well as the most recent Iruslees, annual report and accounts. The Trustees who served during the current period are.. Trustee Trustee Trustee Trustee hllr P Newell Mr D Borrow Ms G Bennell Mr M Wagstaff (appointed 1 August 20241 Our purposè and actlvltles The purposes of thè charity are., 1, To promote and protect the mental health and wellbeing of military velerans, emergency services personnel and prisoners and ex-offenders from trauma related conditions by providing opportunili&s for
DIG IN CIO Report of the trustges for the year ended 31 March 2025 (continued) learning lural craft skills and to assist in the Irealmenl and care of such persons who are in need of rehabililalion as a result of such condllions. 2, To promote social inclusion among veterans of the armed forces, emergency services and prisoners and ex-offenders for the public benefil by preventing them from becoming socially ex¢luded, relieving the needs of those who are socially excluded and assisting them to integrate into so¢iely through the provision Df facilities in which they can meet jointly or individually lo undertake creative, physical or recreational aclivilies. learn or pass on skills and knowledge and support each other socially. The above objectives are achieved by the Charity by providing IheTapeulic a¢lSvllies and distraction therapy through courses, workshops and shared aclivilies. The Charity also undertakes outreach projects with local schools, organisalions and community groups. The Iruslees have complied with their duly lo have due regard to the guidance on public benefit published by the ¢ommi$sion In exercising their powers and duties. Achlevem&nts and performancè The charity held various workshops, courses and s&ssions throughout the year Ihat provided new skills. therapeutic activity and social inclusion lo our beneficlaries. We continue lo provide much needed peer support lo our beneficiaries through providing 2 safe, inclusive environment that supports them through or after clinical mental therapies. We undertook various partnership projects with local schools, community groups and districl and parish councils lo improve outside spaces. This not only benefits the wider community as a whole bul gives our beneficiaries the opportunity to gel involved with projects outside of our sile. Publlc beneflts The public benefits that the charily provides include.. Promote and PTOted mental health and wellbeing Conlribuling lo the mental and spiritual health of everybody with whom they are in ¢onlacl Promote social inclusion Flnanclal report for the year During 2025 lolal income amounted lo £108,919 {2024". £87.9211. Of the income, a total of £103,82512024.' £76.3291 related to donations and grants. Income from charitable aclivilies lolalled £5,09412024'. £11,592). £400 {2024'. £3,750) of this income related lo outreach work. Expenditure lolalled £109,992 12024.. £105,055). The total wages eosts amounted to £87.148 (2024.. £84,566). Expendilure on governance costs. support costs and olher costs amounted in lolal lo £3,337 12024.. £3,257). The above movements result in a nel decrease in funds for the year of £1,07312024 decrease.. £17,1341- Al the reporting dale the charity has lolal funds of £4.855 which were all unreslricled. The vast majorily of these funds were held in the charity bank a¢counl al the year enLI. These reseNes have been carried forward lo the next accounting period and are being used lo continue to fund the charitable activities of the charity. Rlsk Management The Trustees have examined the major slralegic, business and operational risks which the Charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken lo lessen the risks.
DIG IN CIO Report of thg trustees for the year ended 31 March 2025 (tsonlinuod) Trustees, réspon51bllitlas stat•mollt The trustees are r8quired under the Ch8filies Act 2011 to prepare Ilnanclol slalements for each fflnanclal year which giv9 8 Iiu? and falr vlew of the slate of affairs ol Ihe Charity's financial activities during th¢ year and ol its Iln&nclal posilion at the year end. The twsiees should follow best prBCtie8 8nd= select sullable awountlng policles and Ihen apply IhBm ¢onststOFIIIy.' make judgements and estimates Ihal ale reasonable and pNdent- s¢at8 wh@Iher applicab18 8ccounllng slandards and slalemenls of r8comm8nd8d pracllce havo b8en follow8d. subject to any tnaterial departures di$clo8gd and &xplained In th8 Ilnanci81 stalernènts. and prepare the aocounls on the going ¢oncein. basi8 unless It Is Inapproprlate to presume that the Chartty will contlnuB in operèllon. The trustees are responslblo for kgeping proper accountlny records which dlsclose with Teasonable accuracy at any tlme the flnancl31 position of the Ch8rfty. They also have a responslbillty tor safeguardlng the assets of the charty and fortaklno reasonable steps to prevent and detect fraud and other irregularities. Tho tYU8tèos forthe charlty The ft>llowing pèrsons were trustees of the charity, as defingd by the provislons of Ihe Ch8rili8s Act 20118nd were In offi al 31 March 2025 8Od served throughout Ihe year. Mr P Newell Mr D Burrow Ms G Bennett Mr M Wagsiaff lappolnted 1 August 20241 Approved by the twsifyes and on thglr bohalf by- Date.. 23rd January 202fj Trustèe
DIG IN CIO Independent Examiners, Report to the trustees of Dig In CIO I report to Ihe charity's Iruslees on the accounts of the charity for the year ended 31 March 2025. which are sel out on pages 5 10 12. Rosponslbllltles and basis of report As the charity's Iruslees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act l. I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all applicable Directions given by the Charity Commission under section 145{5llbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no materi81 matters have come to my allenlion in connection with the examination which gives me cause lo believe that in, any material fespecl.. The a¢¢ounling records were not kept in accordance with section 130 of the Charities Act.. or The accounts do not accord with the accounting iecords., or The accounts do not comply with the applicable requirements concerning the form and content of accounts sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examination. The accounts have not been prepared in accordance with the methods and piinciples of the Slalement of Recommended Practice for accounting and repoiling by charities applicable lo charities prepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ChahlPigh 7LL For and on behalf of Champion TLL Limited 7-9 Slalion Road Heskelh Bank Preston PR4 6SN Date.. 23rd January 2026
DIG IN CIO statement of flnanclal actlvltles for the year ended 31 March 2025 Un- rèatrictod Restrlcted funds funds Totsi funds 2025 Un- restrictsd Restricted funds fund5 Total funds 2024 Notes Income Donations and granis Income from thaiil8ble actimties Total Incom• 80,815 5,094 85,909 23,010 103,825 5,094 108,919 56,803 11,592 68,395 19,526 76,329 11.592 87,921 23,010 19,526 Expendlture Charitab18 aclivili6S Totsl eXndItra 86,982 86,982 23,010 23,010 109,992 109,992 85,529 85.529 19,526 19,526 105,055 105,055 Net Income lexp8ndltuNI 11,0731 11,0731 117,1341 117,1341 Funds reconclllatlon.. Balan$ brought foTrvard 811 Apri5 2024 Balancos earrled foThvard at 31 March 2026 4,855 4.8SS 21,989 21.989 3,782 3.782 4,855 4,855 All of the charily's activities derived from continuing operations during the above two financial periods. All recognised gains and losses are included in the above slalement of financial aclivilies. The notes on pages 7 10 12 form part of these financial statements.
DIG IN CIO B81anc8 8heet as at 31 March 2026 2025 2(125 2024 2024 Not8S FlxÈd 8$s0ts Tanglbl8 assels 199 3.612 Current a8s8ts 09blors Cash al b8nk In hand 14,641 14,641 18.758 18.758 Cr8dltOF6'. amounlsfglling due within one year Net curront a5&etollllabllltlo81 15,0581 117.515 {4171 1,243 Total nst a8$e18 3.782 4,855 The fuMd$ oltlie ¢harlty Re51ri¢ted funds Unreslricted ¢und 3.782 3,782 4,855 4,855 Approved ty the Trustees on 23td January 2026 and sign8d on thair b8half by.. Tw51ee Th8 not88 on pag•s 7 to 12 form p8rt of th858 finanGial statèm8nls.
DIG IN CIO Notes formlng part of the flnanclal statements for the year ended 31 March 2025 Accountlng pollcles Basis of Accounting These accounts have been prepared for the year lo 31 March 2025 with comparative information provided in respect of the year lo 31 March 2024. The accounts have been prepared under the historical ¢osl convention with items recognised al cost or transaction value unless otherwise sl&ted in the relevant accounting policies below or the notes lo these account8. The accounts have been prepared in accordance with Accounting and Reporting by Charities.. Slalemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicablg in the United Kingdom and Republic of Ireland (Charities SORP FRS 1021 issued on 16 July 2014las amended by Updale Bulletin 1 published on 2 February 2016 and Update Bullelln 2 published on 5 October 20181. the Financial Reporting Standard appllcable in the UK and Republic of Ireland {FRS 1021 and tho Charities Act 2011. The charity conslilules a public benefit enlily as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound. Reconcilialion with pVIOuS Generally Accepted Accounling Practice In preparing the accounts, the Iruslees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a reslalemenl of comparative items was needed. No reslalemenls were required. Assessment ofgoing conc8m The trustees have assessed whether the use of the going conrn assumption is appropriate in preparing these accounts. The Iruslees have made this assessment in respect to a period of one year from the dale of approval of these accounts. The Iruslees of the charity have concluLted that the are no material un¢ertainlies related to events or conditions that may cast significant doubl on the ability of the charity lo continue as a going ¢on¢ern. The Iruslees are of the opinion that the charity will have sufficient resoulces lo me81 its liabilities as they fall due. Income Recognition Income is recognised in the period in which the Charity has enlillement lo the income, the amount of income can be measured reliably and il is probable that the income will be received. Income comprises donations. legacies, grants and charitable acllvllles. Donations, le9acies and other voluntary income are credited lo the Slalemenl of Financial Activities al the earlier of the dale on which an eslale is finalised or when a distribution is received. Where funds are received for a specific purpose as defined by the donee, these are credited lo a Restricted Fund, and are matched against expenditure incurred with the purpose as specified.
DIG IN CIO Notes fomilng part of the flnanclal $latements for the year ended 31 March 2025 (Continued) Accountlng poll¢les (Confinued) Expenditure Recognit Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation Comrnilling the ¢harily lo make a payment lo a third party, il is probable that a transfer of economic benefits will be required in selllemenl and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Allocation of expenditure has been made on a basis consislenl with the nature of the expendilure giving consideration lo the application, directly or otherwise, lo external charitable causes. Tangible FixedAssels Depreciation is provided on all tangible fixed assets al rates calculated lo write off the cost or valuation less eslimaled residual value, of each asset over ils expected useful life, as follows.'_ Plant and machinery Fixtures and fillings 20% reducing balance 33.3% reducing balance Debtors Debtors are recognised at their settlement amount, less any provision for non-recoverabilily. Prepayments are valued at the amount prepaid. Credi10 and provisions Creditors and provisions are recognised when there is an obligation al the balance sheet date as a result of a past event, il is probable that a Iiansfer ol economic benefit will be required in selllemenl. and the amount of the selllemenl can be eslimaled reliably. Creditors and provisions are iecognised at the amount the charity anticipates il will pay lo settle the debt. Financial inslrumenls The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumènl8' and Section 12 '01her Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognised on the balanee Sheet when the charity becomes party to the contractual provisions of the inslrumenl. Financial assets and liabilities are offset, with the nel amounts presented in the financial slalemenls. when there is a legally enforceable right to sel off the recognised amounts and there Is an intention lo sellle on a nel basis or lo realise the asset and sellle the liability simultaneously. Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction pri¢e including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement ¢onslilutes a financing Iransaclion, where the Iransaclion is measured al the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivable within one year are not amortised. Flnancial liabilities and equily instruments are Classified according to the substance of the conlraclual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets ol the charity after deducting all of ils liabilities. Basic financial liabilities, including creditors. bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised al transaction price unless the arrangement conslilules a financing Iransaclion, where the debt instrument is measured al the present value of the fuluie payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised.
DIG IN CIO Notes formlng part of the financlal statements for the year ended 31 March 2025 {ConlinuedJ Accounting pollcles (Continued) Financial inslmmenls (continued) Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are reco9nised initially al Iransa¢lion price and subsequently measured al amortised cost using the effective interest method. Judgemenls and key eslimalos In the application of the charity's accounting policies, the trustees are required to make judgements. estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assurnplions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the eslimale is revised where the revision affects only that period, or in the period ol the revision and future perii)ds where the revision affects both current and future periods. Income analysls Total Un- funds restricted Restricted 2025 funds funds Total lunds 2024 restrl¢ted Restrictad funds fund8 Incom• Donations Grant income Donatlons and grants 14,433 71,478 85,909 14.433 23,010 94,486 23,010 108,919 5,002 51,801 56.803 5,002 71.327 76,329 19.526 19,526 Wood sales Pl8nt sales Outreach work Olhei sales CharStable activitl&s 3,840 593 400 261 S,094 3,840 593 400 261 5,094 7.701 141 3,750 7,701 141 3,750 11,592 11,592
DIG IN CIO Notes forming part of the flnanclal Statements for the year ended 31 March 2025 fconlinued) Expendlture analysls Un- restricted Rèstricted funds funds Total Un- funds restricted Restricted 2026 funds funds Tol85 funds 2024 Expendlture M8t8ri815 Wages Staff pensiorns Insurance SofLwarè and IT costs Printing, pos18ge and siationery Maikèting Repairs and renewals Travel and mottsr costs Telephone Profession81 fees Sundry DepcIall0n Account8ncy Charitable actlvltles 12.280 62,441 1,697 2,813 44 12,280 85,451 1,697 2,813 11,253 63,709 1,331 2,852 63 11,253 83,235 1,331 2,852 63 23,010 19,526 165 179 1.444 264 S57 1,057 714 1,777 1,560 86,982 155 179 1,444 264 557 1,057 714 1,777 1,560 109,992 129 129 520 265 601 792 757 1.586 1.669 85,529 520 265 601 792 757 1,588 1,669 105,055 2024 23.010 19,526 2025 Staff costs during the year were as follows." Wages and salaries Pension c051s 85,451 1,697 87,148 83,235 1.331 84,566 The average number of employees during the year was as follows.. 2025 2024 Average number of employees 10
DIG IN CIO Notes formlng part of the flnanclal statemgnts for tho yoar ended 31 March 2025 (Continued) Tanglble flxed assets Plant ar machinery Fixtures and Total Cost or valuatlon At 1 April 2024 Additions Disposals At 31 March 2025 2,638 735 5.819 1,629 8,457 2.639 3,373 7,448 10.821 Dèpr•eiatlon At 1 April 2024 Chargè for year Eliminated on disposals Al 31 March 2025 1.774 320 3,071 1,457 4,845 1,777 2,094 4,528 6,622 Net book values At 31 March 2025 At 31 March 2024 1.279 864 2,920 2.748 4,199 3.612 Capilal commitments As al 31 March 2025 the charity had no capital ¢ommilments12022- £nill. Debtors 2026 2024 Oebtors Credltors.. Amounts falling due wlthln one year 2025 2024 Trade creditors Accruals and d8fèrred income Taxation and social security Other creditors 11.595 3.187 276 16,088 12,453 3,934 17,515
DIG IN CIO Note5 formlng part of th& flnanclal statements for the year ended 31 March 2025 {Conlinued) Restrlcted funds The income funds of the charity include reslricled funds wrnpiising the followin9 unexpended balances of donations and gfants held on trust lo be applied for specif1c purposes. At1 April 2024 At31 March 2025 Incom8 Expèndltur• Transfers Veterans Foundation 23,010 23,010 123.0101 123,0101 Unrestrlcted funds Unresliicled funds income includes grants of £71,746, these grants include £7,500 from the Foyle Foundation, £7,500 from the Drapers Charitable Fund, £9,480 from Heart of England and £9.867 from the National Lollery. Related party transactlons There were no related parly Iransaclion5 during the year. No Iruslee had any material interest in any contract undertaken by the charity. No Iruslee received any remuneration or expenses in relation lo their services lo th& charity. 12