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

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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

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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.

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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

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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

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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 eX￿ndIt￿ra
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.

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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.

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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 p￿VIOuS 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 con￿rn 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.

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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.

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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

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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
Dep￿cIall0n
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

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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

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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