2024-03-31-accounts

Diverse Abilities Plus Limited (a charitable company limited by guarantee)

Annual Report & Group Financial Statements for the year ended 31st March 2024

Company Registration Number 1540805 Registered as a charity in accordance with the Charities Act 1993. Charity Number 282197

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Contents

3 Reference and administration details 4 Report of the Trustees 21 Strategic Report

22 Independent Auditor’s Report

26 Group Statement of Financial Activities

27 Group Statement of Financial Position 28 Diverse Abilities Plus Statement of Financial Position 29 Group Cash Flow Statement 30 Notes to the Financial Statements

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Diverse Abilities Plus Limited

Reference and Administration Details

Charity name: Diverse Abilities Plus Limited

Charity registration number: 282197

Company registration number: 01540805

Registered office: The Beehive Centre, 13-15 Manor Avenue, Poole, BH12 4LB Chief executive officer: Mr M J Powell

Solicitors: Rawlins Davy Ltd, Rowland House, Hinton Road, Bournemouth, BH21 2EG

• Genesis Legal, 2 & 3 The Barns, Longham Farm Close, Ferndown, Dorset, BH22 9DE

Bankers: National Westminster Bank Plc, Broadstone Branch, 208 Lower Blandford Road, Broadstone, BH18 8DT

Auditor: Saffery LLP, Midland House, 2 Poole Road, Bournemouth, BH2 5QY

Trustees

• Mr. J. A. R. Smith CBE (Chairman)

• Mr. M. E. Davies

• Mr. N. T. Still

• Mr. R. Bavister (Hon. Treasurer)

• Dr. G. Ridgway OBE

• Mr. G. Knight

• Ms. L. C. Lucas-Rowe

• Mr. J. Gibson

• Ms. S. Trapnell (appointed 20/11/2023)

• Mr. J. Peters (resigned 02/10/2023)

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Report of the Trustees

The Trustees (who are also directors of Diverse Abilities Plus Limited (hereafter referred to as Diverse Abilities) for the purposes of company law) confirm that their report and the consolidated financial statements comply with Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Structure, Governance and Management

The charity is a limited company and is governed by its Memorandum and Articles of Association. The board is comprised of between 7 and 15 trustees who are elected by the members according to the Articles of Association.

One third of the board of trustees retire by rotation each year and are eligible for re-election. Trustees are selected to offer a broad range of experience, either in terms of their knowledge of disability or their wider business expertise. Prospective trustees have an initial interview with the Chairman and are then invited to fill in an application detailing their experience, skills and other personal details, which is put before the board. Two references, normally one personal and one from a recent workplace, and a DBS check are required. The board may then co-opt the applicant until the next AGM when applicants must stand for formal election to become a full member of the trustee board. Trustees are initially given information about the constitution and aims of Diverse Abilities, the organisation and structure, Charity Commission information about their role, and an introduction to each service. Any training needs identified are satisfied using an appropriate training source; for example, trustees who wish to join the Governing Body of Langside School can access governor training provided by the Borough of Poole. All training costs are paid for by Diverse Abilities.

The trustees appoint a chief executive officer to lead the charity and each service manager reports to the CEO.

The trustees meet six times a year to discuss business, receive reports and examine the monthly management financial statements. More detailed work specific to the services described below and to individual topics is delegated to committees and the governing body (for Langside School). Any business which exceeds the remit of a committee is referred back to the trustees for a decision. Prior to the trustee meetings, the board receives a report from the CEO which includes the management accounts and a commentary on activity and the performance of the charity.

Risk Management

The trustees also consider the risks to which the charity may be exposed, particularly in the areas of service funding. It is essential that we achieve fee levels for the services we provide in order to balance our income and expenditure. We work closely with the inspection authorities to ensure our provision is of high quality, and in the protection of service users, all relevant employees and volunteers are DBS checked.

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The trustees confirm that the major risks to which the charity is exposed have been identified, reviewed and systems are operated to manage those risks. The Quality Committee has developed a quality policy, and this sets standards to operate to and ensures that risks are monitored.

Pensions

The company operates several pension schemes which are detailed on pages 33 and 38. The defined benefit scheme with TPT is currently in deficit. The charity has provided £5k in the accounts being the deficit contributions payable by the charity over the next year. The figure is present to Diverse Abilities and is calculation by the pension provider. The triennial valuation is in progress and will be issued to employers by December 2024. There are no known issues with either of the remaining schemes.

Managing Performance

The charity has a system of key performance indicators in place to ensure that the financial state of the organisation is reviewed on a regular basis. The charity runs a comprehensive budget control system whereby each department agrees and owns their own financial forecasts for the coming year. Actual performance is reviewed at department, management and trustee level and forecasts for the year produced and corrective action taken where necessary. Additionally, the management team and trustees will review the operational and cash situations on a monthly basis to monitor finance and service quality.

Key Performance Indicators (KPIs)

Each department has KPIs and they vary by department. There are always targets for finance, the operation, services, partnerships, and people/culture. The KPIs are set as part of the budget process. Thereafter, trustees monitor high level KPIs for finance and service quality.

Fundraising practices and performance

Diverse Abilities does not use any external professional fundraisers to raise its funds and, through voluntary registration with the Fundraising Regulator, seeks to comply with fundraising good practice in its generation of voluntary income and strives to maintain the highest standards of fundraising with all supporters. In 2023/24 the charity received no requests to stop communications through the Fundraising Preference Service (the facility provided by the Fundraising Regulator) and no formal fundraising complaints about Diverse Abilities were made to the Fundraising Regulator or the Information Commissioner’s Office. Diverse Abilities continually measures the effectiveness of its various fundraising methods and looks to develop growth areas and to distribute donated income as cost-effectively as possible. These matters are under continuous review by the Board and the Senior Management Team.

Public Benefit

We have given due regard to public benefit when reviewing our aims and objectives and in planning our future activities in accordance with the Charity Commission’s guidance on public benefit. In particular, the trustees have considered how activities contribute to our aims and objectives.

We provide children’s respite, support for adults, advice, and education to meet the needs of people with either, or both, phyiscal and learning disabilities providing a lifetime of support to them and their families.

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Children’s Team

The children’s services combined provide overnight respite, support in the home, and supported activities/events. The following is a breakdown of how the services operate:

Lily’s Place

Lily’s Place is a residential children’s home providing short stay facilities for children during the day and overnight with additional needs, often profound.

Shapes and Transitions

Shapes provides domiciliary support for children and young people in the family’s home and out in the community. The Transitions service is for young adults aged 19 - 25.

Lawford Lodge

Lawford Lodge continues to provide Transitions day care service and overnight respite for those aged 19 - 25 before moving into adult services, either with Diverse Abilities or elsewhere.

Short Breaks

Coping with CHAOS (CWC), Awesome Nights and Project rely on fundraising to offer a variety of day, evening, and school holidays services to support not only children but the whole family by providing supported activities and events including other members of the family.

STARs

Following an identification of the need to support SEN siblings, STARs is aimed at providing support and advice for SEN siblings, as well as giving these young people a chance to just be children and meet people in the same situation.

Education

Langside School

Langside School is an independent specialist school for pupils aged 2 - 19 years old with physical and learning difficulties in the severe or profound range. School fees are currently paid by three Local Authorities. Fundraising is needed to support the school and supply specialist equipment not covered by fees.

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Adult Services

Adult Services enable people with physical and learning disabilities to live their lives as independently as possible, in their own homes. The day service supports this, giving access to the community, activities, and events.

Supported Living

Diverse Abilities continues to support a growing number of residential properties in the community by being contracted to provide personal care and support to its tenants. Supply and refurbishment of properties is supported through fundraising.

The Beehive Centre

The Beehive Centre, our activity and therapy centre, is a lively, sociable day opportunity setting for adults with a disability. It is a place where people can meet and make new friends, acquire new skills, and enjoy a wide range of experiences, which we fundraise to help support.

Advice Team

Our Advice Team seeks to help people find and access services and benefits, representing individuals in many cases if necessary. For many years our Advice Team has boasted high success rates for helping people with disabilities access benefits and activity-based services.

Services include benefit advice, appeals for benefits, power of attorney and deputyships, and help filling in forms.

Edwards Support Service

Edwards Support Services (ESS) provides facilities management and landlord services, and operates independently of the Charity’s support services. ESS has grown steadily since it started and manages the facilities of the Charity’s residential properties and also supports the Charity in health and safety. ESS also received income from managing properties for a third party.

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How our activities deliver public benefit

Our services are open to children and adults living with disabilities, often encompassing complex physical and learning needs. Our non-residential services are available to anyone within travelling distance of our sites across Dorset, and further afield providing they can make their own transport arrangements. The cost of providing some services is covered by fees from Social Services, Primary Care Trusts, Education Authorities, and other statutory support for independent living. As such, anyone who qualifies for support is entitled to use any of our services, subject to the charity being able to provide the service in a safe manner.

In addition, we can, and do on a few occasions, offer services on a privately funded basis and increasingly generate voluntary fundraising income to meet the needs of the community.

Main operational activities

Our main areas of activity are set out below. While we have to make hard choices around costs and new projects, we have continued to invest in activities that help deliver our strategy.

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Type of activity Aim of activity Cost of activity
(£000 per year)
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Providing educational services.	To support the learning and	£2,133
	development of children and
	young people with complex
	needs.
Providing respite care for	To support children and	£1,194
children and young people.	young people with disabilities
	while providing a break for
	parents.
Providing home or community	To support children and	£609
support for children and young	young people at home or
people.	out and about within the
	community to undertake
	activities they enjoy.
Providing care of adults in their	To deliver high quality	£4,001
own home.	24/7 care for adults with
	disabilities and encourage
	independence.
Providing day and community-	To support adults with	£957
based services for adults.	disabilities to attend a day
	centre and undertake fun and
	stimulating activities.
Providing information and advice	To provide advice and	£76
to people with health problems.	information to those that are
	disabled or have a health
	condition.

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Achievements and performance

Operationally, this was an excellent year for the services and fundraising. All the services found ways to take extra people they support as demand for the services increased dramatically. It is hoped that some of the changes next year will further support what are very stretched services locally. Growth has been important in covering the high inflation costs that the country has seen, and it is motivating to be able to support those who need it most.

The Treehouse project began as a major re-development project in January 2024 and opened as a service on time at Easter. The further phases are ahead of plan and has been a major accomplishment. This was only made possible by the funding support raised through fundraising and hundreds of volunteers who turned out to build, clean, paint, and maintain the gardens on this tremendous site. This is also the right place to thank all those involved in a truly amazing and successful project.

Below are progress updates on the seven strategic projects and aims highlighted last year;

1. Continue to look at how a new school can be achieved to replace Langside. Three sites have now been identified and feasibility work has started to establish if any of these have the potential to justify further development and an approach to planning.

5. Ensure the charity continues to be financially sustainable going forward. 2023-2024 produced good financial results as funding remains tight. The fundraising team did a great job raising funds and with big projects planned next year, it is essential the charity is in a sound financial position.

2. Continue to develop The Splash Appeal.

• There is a plan to have this project fully costed again by summer 2024. This work is needed due to the substantial changes and costs since the end of the pandemic. Once completed, the plan is to start the fundraising for the project.

3. Continue to grow Children's Services. At

• the end of 2023, an opportunity arose to lease part of the Adventure Wonderland site in Bournemouth. This is now named The Treehouse and opened in Easter 2024. A 3-year plan is in place to significantly grow the Short Breaks services.

4. Maintain quality standards in all

6. Review the fundraising events to support services. The plan was reviewed and there is a good balance of both established and new events on the programme for 2024/25.

7. Find ways to meet increased demand at the school and other services. The Treehouse project will mean The Beehive can attend daily, and Supported Living use the site for events. The office space will enable some of the team to move allowing Langside School to open another classroom in the new academic year, starting in September. This is very significant for all the services.

• services. All services continue to perform well. Most are overdue inspections by either OFSTED or CQC.

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Langside School

Our specialist school supported 29 children across Langside's four classrooms, providing 40,145 hours of support. The continued growth of the school over the year remains due to the reputation of the school locally, alongside a shortage of provision elsewhere in the county.

This year we launched a music therapy programme and we continue to develop The OPT Award with partner schools with a view to make the programme available nationally. Two members of the Langside team are working towards huge fundraising challenges - Jade will run the Southampton Marathon in April 2024 and Lynda will be completing a Wing Walk in the summer.

Principal Jon Seaward praised the staff and children for their continued resilience. “I remain incredibly proud of the team throughout the school for their ability to keep going throughout any scenario that comes their way to keep the children smiling and coming in to school each day.”

As we move forward into 2024/25, our plans will be around increasing capacity at the school to meet demand, and remaining in disussions regarding a potential new school.

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Children’s Team: Lily’s Place

Lily’s Place day care sessions and overnight stays provided 22,896 hours of overnight care and 2,538 hours of day care support to 36 children.

Volunteers have visited Lily's Place to help tidy up the garden, paint fencing, and freshen up the paintwork in the playroom, all of which is greatly appreciated.

We have also started working with The Play Prescription to develop new and engaging play sessions for the children and young people.

“Huge congratulations to Evie and Avril for completing their level 3 diplomas, we're really proud of their achievements.”

Harrison has attended Lily’s place since 2018. He loves being in charge of his stays and plans what he'd like to do. One day we went to the local garages to see if anyone needed help. Enterprise Garage let Harrison get involved washing the cars (using the pressure washer) and he was told about all the different sprays they use. Because Harrison enjoyed the pressure washer so much the team there gave his wheelchair a professional wash and polish! He would have stayed all day helping, but had to head back to Lily’s Place because of the rain.

Izzy has come to Lily’s place since 2019. She enjoys overnight stays with us and has Shapes sessions at home too. Izzy has a great yes/no response and staff always ensure she has a choice when she stays. Izzy will choose to watch sit-coms or anything to do with pampering: hand massages or face masks are a favourite. Izzy also loves water and likes to make use of our fantastic bubbly bath jets. Here she is making a pasta necklace with help.

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Children’s Team: Short Breaks

2023/24 saw 147 children supported through 2,208 hours of Project. We had a slight decline in families due to moving to a new CRM and not all families signed back up, however, new families are joining us and we're spending time with local SENCOs to raise awareness of the services we provide.

New activities this year include LEGO building with Merlin, Pop Party at Echotown Recording Studios, Flip Out in Poole, Wild & Free Surf Therapy, Centre VR and AirJumpX.

Awesome Nights supported 23 young adults. While some aged out of the service, we have had a steady flow of young people joining the service as they grew older. One volunteer also donated over 40 hours of their time to help out.

“My child used to not be able to go shopping. They would be overwhelmed, have meltdowns, and sometimes be violent. They have now done some shopping trips with Project, which are so useful to develop this vital life skill.”

Coping with CHAOS supported 293 children with additional needs and 174 siblings through 6,992 hours of support, which continues to grow as lots of new families have joined us.

In January, we were very fortunate to start work on a new site, The Treehouse, located opposite Bournemouth Airport. It was our ambition to have this site ready for the Easter Holidays and to utilise the help of our local community and volunteers to make this plan a reality.

"These sessions give my child a chance to mix and socialise with other children, he misses a lot of school through illness so this is ideal for him to make friends and have experiences which aren't otherwise on offer to him. Through our time with CHAOS he has been able to take part in and try activities I never thought he would be able to do. As a parent, it's so lovely to see, but also for him it shows that while there are sometimes barriers in his way, he can overcome them."

The STARs sibling support service has remained popular with families. We supported 28 children over 423 hours. A new supervisor has started running the sessions, building positive relationships with the young people attending, and splitting the age groups on Mondays has allowed us to make more age appropriate activities for everyone.

Children’s Team: Shapes & Transitions

19 children were supported by Shapes through 9,056 hours. During the year two packages ended due to their age, four ended due to various reasons, and two new packages started.

An additional 490 hours of care were provided for the five children who use the Shapes Transition service. One young person moved on to adult services, one new package started.

The team in Shapes and Shapes Transitions continues to be very close knit and working to their absolute best for the children and young people we support. One parent commented they are so proud of how their young person handled the transition out of children's services thanks to our support.

Children’s Team: Lawford Lodge

Lawford Lodge will celebrate it's 5th anniversary in 2024/25 and now supports four young adults aged between 19 and 25 years old.

We provided an average of 25 overnight stays per month, and continued to work hard as a team supporting each other through sickness.

In the next year, we will continue to look at the opportunities for more bungalows so we can expand the service.

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Adult Services: Supported Living

In 2023/24 we supported 32 adults, unfortunately four adults we support passed away during the year, with two new ladies moving in during August and January respectively. We provided over 142,519 hours of care, including waking nights.

This year Karen started swimming, Pete became a member of the airport accessibility forum, Simon and Jeff travelled to see AFC Bournemouth at Brentford, Stevie met the Red Arrows and Hannah is getting out and about more.

“AH looks so well and so happy, thank you for looking after her.”

We're looking forward to the next year and getting together more now we have the opportunity to use the new site, The Treehouse, as a place that is designed with us in mind.

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Adult Services: The Beehive Centre

46 adults have been supported at The Beehive Centre in the 2023/24 financial year, with a waiting list. This has been through 1,057 hours of 1:1 support provided each week, not including those who do not require 1:1 support.

Three volunteers have been working at The Beehive this year providing 63 hours of their time.

“Over the past 20 years The Beehive has been a place of growth and joy for Colin. He talks about it all the time! He thinks the world of manager Chelsey, and I know he will always be able to find support at The Beehive."

New activities this year include woodwork and sensory sessions, and as we look forward to the next financial year we're excited to take up new opportunities at The Treehouse.

As well as continuing to fundraise for The Splash Appeal, one of our staff members has created their own fundraiser called Bumblecise to help raise funds for a new vehicle. A staff team has also completed the Dorset Mud Run and the Tractor Tug to help raise vital funds.

Chelsey Mills, manager at The Beehive, has been invited to represent the charity at one of the King's Buckingham Palace Garden Parties - and this will be to represent The Splash Appeal and the important care it will provide. As part of preparations, students at The Beehive will be taking part in a whole range of royal-themed activities and celebrations.

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Advice Team

In the 2023/24 financial year, we had the following number of clients for the Advice Team:

• 81 Lasting Power of Attorney clients

• more than 200 telephone clients

• 1,100 disability appeal cases

Our team achieved a 95% success rate on appeals. The Advice Team has grown to a team of three in the past year, and continuing to achieve these results in a very busy service is testament to how well they work. They pull together and support one another during times of excessive demand and when dealing with very difficult and challenging clients.

"I was taken through my claim with professionalism and got the best result possible, the team were great at minimising my stress throughout the process."

As we move into the next financial year, we are looking to increase capacity by working with a small number of volunteers.

Volunteering

2023/24 was a really strong year for corporate volunteering, a trend which appears to be continuing into the next financial year and coincides with our project to have The Treehouse ready for opening in time for the Easter holidays.

252 volunteers of all varieties have come together to provide almost 3,000 hours of support to our services.

Activities this year have included our annual Treecycling campaign, painting and decorating at Langside School, gardening and maintenance within our Supported Living bungalows, alongside the huge project of working at The Treehouse.

"It's such a rewarding experience to volunteer with Diverse Abilities. I know that the work I am doing truly makes a difference, and that really means something and makes it all worthwhile."

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Fundraising

The total fundraising income over the 2023/24 financial year was £617,960.

Christmas Treecycling grows from strength to strength, raising more than £29,088 including additional income from Gift Aid donations.

This year we have redeveloped our schools programme and have visited 26 schools in the area, a mix of infants, juniors, secondary and colleges. These activities include raising awareness about disabilities as a whole, rather than just about fundraising activities.

More than 1,291 people took part in our fundraising events over the year, and we redeveloped parts of the Gala Ball to encourage further giving, including a nurses pledge section, and a short but engaging presentation from a family we support.

We made the very difficult decision to cancel the Dorset Neon Run after this years' event. Due to changes in the fundraising landscape, it wasn't bringing in as many participants as it used to so we are investigating alternatives for the future.

The team is in a really strong place and looking forward to continue facing challenges tgoether.

The project to develop The Treehouse has been taken on in partnership between the fundraising team and the children's team.

Following months of planning and identifying risks and requirements, we gained access to the site in January 2024 to begin a huge programme of updates and developments.

From removing a large section of soft play, to creating new office space, this would not have been possible without the rallying support of our local community, including businesses and individuals all coming together to provide their valuable time and expertise. We're looking forward to seeing how this site is used in the coming months.

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Financial review and reserve policy

Our funding comes from fees and public sector grants to cover day to day running costs of our services and from private sector fundraising income for those services not covered by fees which supplement the quality of the service provided. This can include funding equipment, premises and community activities according to any restrictions placed on the donation.

The charity has a reserves policy to hold liquid reserves to cover any major unforeseen expenses and to ensure that each unit can continue to supply the services they provide. From time to time the Trustees and CEO plan to undertake new projects and these will be funded from available funds with any additional finance being generated from fundraising or from loans as required. The reserves policy is reviewed annually to identify the risks of projects and the day to day operation and investment needed to run the charity. The approach allows the organisation to take opportunities to the benefit of the charity. The trustees will on occasion take advice on specific risks, an example being the pension fund deficit - where any future liabilities are calculated by the pension’s provider and form part of the accounts. (see note 19 to the financial statements.)

The charity bases its reserves figure on a variety of risks that the trustees see as having a potential adverse effect. These include loss of income through reduced numbers of dependants and a potential downturn in donations due to social, political and economic factors and unbudgeted increases in costs through inflationary forces and Government legislation. Additionally, the charity focuses on the non-financial risks arising from fire, health and safety of workers and dependants and the management ensure that the correct accreditation is up to date and that robust policies and procedures exist to minimise the risks. Regular checks are carried out on new and potential employees to assess they are suitable for the role and extensive and regular awareness and operational training is carried out for staff and workers in key operational areas.

the bank, and the active management of trade receivables and payable balances to ensure sufficient working capital by the charity and its subsidiary company.

The total amount of funds held at 31 March 2024 was £8,892,969 (2023: £8,633,011) of which £293,917 (2023: £345,399) is restricted and £4,112,295 (2023: £4,144,198) is designated. This includes revaluation reserves of £1,532,841 (2023: £1,532,841) on designated properties being Langside, The Beehive and Lily’s Place. Unrestricted, undesignated reserves currently stand at £4,486,757 (2023: £4,131,414) which includes a revaluation reserve of £1,867,756 (2023: £1,867,756). Free reserves therefore stand at £2,619,001 (2023: £2,263,658). This represents 3.2 months forward expenditure which is in line with the Charity’s policy of holding between 3 to 4 months in unrestricted undesignated funds to cover any breakdown of the local authority and NHS funding.

The accounting policy regarding the apportionment of central costs takes account of the actual costs incurred in supporting each service. As the number of service users and hence fee income is broadly a measure of central support needs, the recharge is set as a percentage of each services income.

There have been no material changes in the accounting policy during the year.

Financial sustainability is a major financial risk for the charity and its subsidiary. A key element in the management of financial risk is a regular review of available liquid funds to settle debtors as they fall due, regular liaison with

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Key Management Pay and Remuneration Policy

The trustees consider the board of trustees and the chief executive officer as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees are required to disclose all relevant interests and register them with the chief executive and in accordance with charity policy withdraw from decisions where a conflict of interest arises.

The pay of the charity’s chief executive is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the charity, remuneration is also bench-marked with charities of a similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

Social Investment

The charity owns a portfolio of programme related investments in the form of social housing. The policy of the charity is to provide suitable housing at high standard to disadvantaged people and the investment in property is solely to further the charitable aims of the charity. As such, each property is maintained to a high standard and in a professional and ethical manner.

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Fixed Assets

The domestic portfolio was revalued in 2022/23 as shown on the balance sheet and it is the opinion of the trustees that there is no material change to the non-domestic property at the current time.

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Diverse Abilities Plus Limited for the purposes of company law) are responsible for preparing the trustees’ Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the 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 charitable company and of the incoming resources and application of resources, including income and expenditure. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware: there is no relevant audit information of which the charitable company’s auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The strategic report on page 21 is also hereby approved.

John Smith, Chairman

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25/11/2024 Date:

Strategic Report

The financial year 2024/25 will be a development year that will touch all the services. The Treehouse will predominantly be used for Children's Short Breaks during the evenings, weekends, and holidays. However, the other facilities will allow The Beehive to operate a satellite site, and some schools are showing an interest in visiting. There is potential to develop the site further with a clear fundraising plan to support this.

Langside plans to develop classrooms to increase pupil numbers, meeting a growing and very specialist educational setting for children with profound learning and physical support needs.

The Beehive has a waiting list, and they are working hard to find ways to support as many people as possible and get everyone waiting into the service. Strategically, The Treehouse will support this.

Below are the strategic aims and focuses for the year ahead:

1. The Treehouse will see new playgrounds within the grounds that complement the trampolines, bouncy castle, and mini golf. Inside the building, a 3-story soft play area, with a cinema room, sensory room, and games room, with a huge hall for activities and play opened at Easter 2024 and the summer holidays. Following a busy summer service schedule, it is planned to develop a Forest School, with a newly planted orchard and sensory garden ready for Easter 2025

2. Get the Studio building at The Treehouse open in autumn for those attending The Beehive to use as a satellite operation

3. Re-develop Langside to open a new classroom

4. Maintain quality standards in all services

5. Ensure the charity continues to be financially sustainable going forward

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Independent auditor’s report to the trustees of Diverse Abilities Plus Ltd.

Opinion

We have audited the financial statements of Diverse Abilities Plus Limited (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 March 2024 which comprise the Group Statement of Financial Activities, the Group Statement of Financial Position, the Charity Statement of Financial Position, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the affairs of the group as at 31 March 2024 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and the parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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 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 or the parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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.

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Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Other matters 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 Trustees’ Annual Report which includes the Directors’ Report and the Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees’ Annual Report which includes the Directors’ Report and the Strategic Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters where the Companies Act 2006 required us to report to you if, in our opinion:

• adequate accounting for records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from the 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 out audit.

Responsibility of trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 20, the trustees 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 the financial statements that are free from material misstatement, whether due to fraud or error.

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In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the group and parent charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the group and parent charitable company by discussions with senior management and updating our understanding of the sector in which the group and parent charitable company operate.

Laws and regulations of direct significance in the context of the group and parent charitable company include The Companies Act 2006 and guidance issued by the Charity Commission for England and Wales.

Further the group is subject to other laws and regulations where the consequences of noncompliance could have a material effect on amounts or disclosures in the financial statements, through significant fine, litigation or restrictions on the charity’s operations. We identified the most significant laws and regulations to be those monitored by the Care Quality Commission.

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the parent charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the parent charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

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During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business.

We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, 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 concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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

Use of our report

This report is made solely to the charitable company’s members and the trustees, 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 company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members and trustees as a body, for our audit work, for this report, or for the opinions we have formed.

4 December 2024 Date:

Casidhe Baleri, Senior Statutory Auditor for and on behalf of Saffery LLP

Statutory Auditors Midland House 2 Poole Road Bournemouth Dorset BH2 5QY Statutory Auditors

Saffery LLP is eligible to act as an auditor in the terms of section 1212 of the Companies Act 2006.

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Diverse Abilities Plus Limited Group Statement of Financial Activities (including income and expenditure account) for the Year Ended 31 March 2024

	Notes	Unrestricted	Restricted	2024	2023
		funds	funds
		£	£	£	£
Incoming resources
Incoming resources from generated funds
Voluntary income	2	186,236	515,574	701,810	722,339
Incoming resources from charitable activities	3	8,673,304	-	8,673,304	7,446,442
Other trading activities	4	148,946	3,260	152,206	114,856
Investment income	5	37,868	-	37,868	8,931
Other incoming resources	6	2,592	-	2,592	41,778
Total incoming resources		9,048,946	518,834	9,567,780	8,334,346
Resources expended
Costs of generating funds
Costs of generating voluntary income		301,118	36,935	338,053	313,069
Charitable activities	7	8,377,308	592,461	8,969,769	8,137,268
Total resources expended		8,678,426	629,396	9,307,822	8,450,337
Net(expenditure)/income before transfers		370,520	(110,562)	259,958	(115,991)
Transfers
Gross transfers between funds	22	(47,080)	47,080	-	-
Other recognised gains/(losses)
Gain on Revaluation of Fixed Assets for companies own use	8	-	-	-	66,609
Net movements in funds		323,440	(63,482)	259,958	(49,382)
Reconciliation of funds
Total funds brought forward		8,275,612	357,399	8,633,011	8,682,393
Total funds carried forward		8,599,052	293,917	8,892,969	8,633,011

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Diverse Abilities Plus Limited (registration number: 1540805) Group Statement of Financial Position at 31st March 2024

31st March 2024
Fixed assets Tangible assets	Note	2024	2023
	12	£ £ 8,352,398	£ £ 8,297,060
		8,352,398	8,297,060
Current assets Stock and work in progress Receivables Cash at bank and in hand Payables: amounts falling due within one year Net current assets	14 15	943 1,653,731 1,650,224 3,304,898 (1,136,068) 2,168,830	3,658 1,220,497 1,645,653 2,869,808 (2,467,075) 402,733
Total assets less current liabilities		10,521,228	8,699,793
Payables: amounts falling due after more than one year	16	(1,628,259)	(66,782)
Net assets		8,892,969	8,633,011
The funds of the charity: Restricted funds in surplus Revaluation reserve Unrestricted income funds Unrestricted designated funds	22/23 22/23 22/23	293,917 3,400,597 2,619,001 2,579,454	357,399 3,400,597 2,263,658 2,611,357
Total charity funds		8,892,969	8,633,011

Approved by the Board on: 25/11/2024

And signed on its behalf by:

Mr J. Smith (Chairman) Trustee

The notes on pages 30 to 43 form an integral part of these financial statements.

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Diverse Abilities Plus Limited (registration number: 1540805) Charity Only Statement of Financial Position at 31st March 2024

31st March 2024
Note Fixed assets Tangible assets 12 Investments 13	2024 £ £ 8,350,701 1	2023 £ £ 8,293,607 1
	8,350,702	8,293,608
Current assets Stock and work in progress Receivables 14 Cash at bank and in hand Payables: amounts falling due within one year 15 Net current assets	943 1,706,664 1,480,560 3,188,167 (1,125,142) 2,063,025	3,659 1,211,966 1,566,500 2,782,125 (2,456,706) 325,419
Total assets less current liabilities	10,413,727	8,619,027
Payables: amounts falling due after more than one year 16	(1,628,259)	(66,782)
Net assets	8,785,468	8,552,245
The funds of the charity: Restricted funds in surplus 22/23 Revaluation Reserve 22/23 Unrestricted income funds 22/23 Unrestricted Designated Funds	293,918 3,400,597 2,511,499 2,579,454	357,399 3,400,597 2,152,255 2,641,994
Total charity funds	8,785,468	8,552,245

Approved by the Board on: 25/11/2024

And signed on its behalf by:

Mr J. Smith (Chairman) Trustee

The notes on pages 30 to 43 form an integral part of these financial statements.

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Diverse Abilities Plus Limited (registration number: 1540805) Group Cash Flow Statement for the Year Ended 31st March 2024

31st March 2024
Net cash fow from operating activities Returns on investments and servicing of fnance Capital expenditure and fnancial investment Purchase of tangible fxed assets Proceeds/Loss from sales/deposals of tangible fxed assets Proceeds from sales of investments Purchase investments	Note 2024 2023
	£ £ 20 131,492 198,450 5 37,868 8,931 12 (231,866) (124,780) 750 - - - - -
Cash outfow before management of liquid resources and fnancing	(61,756) 82,601
Financing Loan Repayments Barclays Loan Advances CAF Loan Repayments CAF	15 (1,524,145) (35,937) 1,600,000 - (9,528) -
Net Cashprovided by fnancing activities	66,327 (35,937)
Change in cash and cash equivalents	4,571 46,664
Reconciliation of net cash fow to movement in net funds Note 2024 2023 £ £ Change in cash and cash equivalents 20 4,571 46,664 Cash and cash equivalents at the beginning of the reporting period 20 1,645,653 1,598,989
Cash and cash equivalents at the end of the reporting period 20 1,650,224 1,645,653

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Notes to the financial statements for the year ended 31st March 2024

1. Accounting Policies

The following accounting policies have been consistently used in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

Diverse Abilities Plus is a charitable company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantees is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are the care, education and advancement of persons with cerebral palsy or other similar disabilities.

The charity constitutes a public benefit entity as defined by FRS 102. 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 United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019. The financial statements are prepared on a going concern basis and under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

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

Going Concern

After reviewing the Charity’s forecasts and projections, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its consolidated financial statements.

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned subsidiaries Edwards Support Services Limited (registered number 08030344) and Edwards Facility Services (registered number 14016455). A separate statement of financial activities and income and expenditure account are not presented for the charity itself following the exemptions afforded by the SORP.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the Trustees’ discretion in furtherance of the objectives of the charity.

Restricted 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.

Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes mainly to protect assets that ensure the continuation of the charities objectives.

Further details of each fund are disclosed in note 22.

Incoming resources

Voluntary income is received by way of donations and gifts, subscriptions, covenants and fundraising activities.

Such income is recognised when there is an entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Income due for fees from local authorities are credited to the Statement of Financial Activities when the service has been performed with the exception of Langside School, which is invoiced in advance. Amounts are treated as unrestricted income, except regarding grants from the Department for Education, which is specifically for the use of Langside School which are used within the year.

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

1. Those donated for resale produce income when they are sold. They are valued at the amount actually realised. 2. Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

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1. Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Any income deferred is in accordance with the terms set by the grant making body.

Interest on deposit amounts is recognised on an accruals basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided under contract). Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs associated with attracting voluntary income.

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. Support costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to Trustees on governance or constitutional matters.

Allocation of costs

The apportionment of central costs takes account of the actual costs incurred in supporting each service. As a number of service users, and hence fee income, is broadly a measure of central support needs, the recharge is set as a percentage of each service’s income. The actual percentage charged to each service takes account of how much administrative support exists within each service.

Fixed assets

Fixed assets are stated at original cost or valuation, or if donated, the value at date of receipt.

The charity has adopted the revaluation model for its properties. Under the revaluation model, an item of property, whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Freehold buildings 1% straight line Equipment and fittings 25% straight line basis Motor vehicles 25% straight line basis Gifted items In accordance with above rates

Investments

Fixed asset 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 the year end.

Investments in Subsidiaries are valued at cost less provision for impairment.

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Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.

Trade receivables

Trade receivables 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 are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Trade payables

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.

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.

Concessionary loans include those payable to third parties which are interest free or below market interest rates and are received to advance charitable purposes. All loans are measured at cost, less impairment as permitted by section 34 of FRS 102.

Provisions

Provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle is known or can be reliably estimated.

Financial Instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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Pensions

The charity operates a defined contribution pension scheme, Contributions are charged in the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Some employees are members of the Teachers’ Pension Scheme which is a multi-employer, unfunded, pay as you go, defined benefit scheme. The plan’s actuary has advised that it is not possible to identify the charity’s share of the underlying assets and liabilities in the scheme on a consistent and reasonable basis. The contributions to the scheme are therefore accounted for on a defined contribution basis. Contributions to the Scheme by employees are set at rates determined by the scheme’s Actuary and approved by the Department for Education. The contributions partially fund payments made by the Scheme, the balance of funding being provided by Parliament through the annual Supply Estimates process. The administrative expenses associated with the operation of the Scheme are borne by the Department for Education and reported in Department for Education’s financial statements. The scheme is managed by the Department for Education and administered under contract by Capita Business Services Limited. The latest accounts are available on the official-documents.gov.uk website.

As described in note 19, Diverse Abilities has a contractual obligation to make pension deficit payments of £5.5k pa over the period to January 2025, accordingly this is shown as a liability in these accounts. The total of contractual future deficit funding payments is discounted to an estimated current value. The discount rate chosen is the redemption yield on a UK government bond of approximately the same duration as the liability.

Operating leases

Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.

2. Voluntary Income

2. Voluntary Income
	Unrestricted Restricted		Total	Unrestricted	Restricted	Total
	funds funds		funds	funds	funds	funds
			2024			2023
	£	£	£	£	£	£
Donations	143,538	85,841	229,379	225,190	33,338	258,528
Gift Aid Reclaimed	17,755	559	18,314	16,795	1,174	17,969
Grants	24,943	429,174	454,117	63,366	382,476	445,842
	186,236	515,574	701,810	305,351	416,988	722,339
3. Incoming resources	from charitable	activities
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
			2024			2023
	£	£	£	£	£	£
Rental Income	252,049	-	252,049	247,072	-	247,072
Langside School fees	2,034,311	-	2,034,311	1,771,252	-	1,771,252
Children’s services	1,569,876	-	1,569,876	1,354,869	-	1,354,869
Adults’ services	4,684,350	-	4,684,350	3,979,687	-	3,979,687
Advice	32,537	-	32,537	27,605	-	27,605
Transport	100,181	-	100,181	65,957	-	65,957
	8,673,304	-	8,673,304	7,446,442	-	7,446,442

4. Other trading activities

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
			2024			2023
	£	£	£	£	£	£
FundraisingEvents	148,946	3,260	152,206	114,856	-	114,856

Income from other Trading Activities in the current year £152,206 of which £3,260 was restricted, and prior year £114,856 was unrestricted.

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5. Investment Income

5. Investment Income
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
			2024			2023
	£	£	£	£	£	£
Interest on Cash Deposits	37,868	-	37,868	8,931	-	8,931
	37,868	-	37,868	8,931	-	8,931

6. Other Incoming resources

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
			2024			2023
	£	£	£	£	£	£
Facility management income	-	-	-	110	-	110
Income from Sale of Fixed	750	-	750	-	-	-
Assets
Insurance claims	-	-	-	35,467	-	35,467
Tax reclaimed	1,842	-	1,842	3,261	-	3,261
Income from external training	-	-	-	2,940	-	2,940
	2,592	-	2,592	41,778	-	41,778

7. Analysis of charitable activities

7. Analysis of charitable activities
	Total 2024	Total 2023
	£	£
Employment costs (inc. Agency)	7,510,166	6,914,281
Establishment costs	346,737	261,017
Other Operating Costs	568,127	499,197
Teaching and educational supplies	5,438	2,056
Transport Costs	58,091	59,437
Publicity and marketing	152,798	135,416
Legal and professional costs	36,698	28,763
Bank charges/Loan interest	126,223	74,529
Depreciation of tangible Non Current Assets	176,528	169,563
Bad Debts Provision	(11,037)	(6,991)
	8,969,769	8,137,268

Charitable activities was £8,969,769 (2023: £8,137,268) of which £592,461 were attributable to restricted funds (2023: £350,397) and £8,377,308 were attributable to unrestricted funds (2023: £7,786,871).

The analysis of charitable activities is split between direct and support costs as follows:

	Staff costs	Depreciation	Other	Total 2024	Staff costs	Depreciation	Other	Total 2023
	£	£	£	£	£	£	£	£
Direct	6,994,972	154,671	879,305	8,028,948	6,464,306	158,927	756,184	7,379,417
costs
Support	515,194	21,858	403,769	940,821	449,975	10,636	297,240	757,851
costs
Charitable	7,510,166	176,529	1,283,074	8,969,769	6,914,281	169,563	1,053,424	8,137,268
activities

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8. Other recognised gains

8. Other recognised	gains
	Unrestricted funds		Total funds	2024		Unrestricted funds	Total funds 2023
	£		£			£	£
Revalution of Fixed Assets		-			-	66,609	66,609
		-			-	66,609	66,609

9. Trustees’ remuneration and expenses

No trustees received any remuneration during the year. No expenses were paid to trustees in the year.

10. Net expenditure

Net expenditure is stated after charging:

0. Net expenditure et expenditure is stated after charging:
	2024	2023
	£	£
Auditors’ remuneration - audit services	19,920	16,904
Auditors’ remuneration - other services	600	-
Depreciation of tangible Non Current Assets	176,529	169,563

11. Employee remuneration

The average number of persons employed by the charity (including trustees) during the year, analysed by category, was as follows:

was as follows:
	2024		2023
	No.		No.
Central offce		23		23
Langside School		61		57
Children’s services		126		121
Adult services		160		160
Advice services		2		2
Directors		9		9
		381		372

The aggregate payroll costs of these persons were as follows:

	2024	2023
	£	£
Wages and salaries (ex Agency)	6,161,243	5,698,704
Social security Inc. Apprenticeship levy	497,578	444,978
Otherpension costs	201,279	181,272
	6,860,100	6,324,954

Senior employees - during the year, the number of senior employees who received emoluments falling within the following ranges was:

	2024		2023
	No.		No.
£100,001 - £110,000		1		-
£90,001 - £100,000		-		1
		1		1

The Key Management personnel of the charity comprises the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel during the year were £94,616 (2023: £87,601) and national insurance costs of £12,071 (2023: £11,398). During the year, pension contributions on behalf of this staff member amounted to £4,739 (2023: £4,380).

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12. Tangible Non Current Assets (Group)

	Freehold interest in land and	Motor vehicles	Equipment and fttings	Equipment and fttings	Gifted assets	CWIP		Total
	buildings
	£	£		£	£	£		£
Cost or Valuation:
As at 1 April 2023	8,276,895	138,373	951,908		309,478		-	9,676,654
Additions	47,968	13,250	170,648		-		-	231,866
Revaluation	-	-		-	-		-	-
Transfer	-	-		-	-		-	-
Disposals	-	(3,100)		-	-		-	(3,100)
As at 31 March 2024	8,324,863	148,523	1,122,556		309,478		-	9,905,420
Depreciation:
As at 1 April 2023	238,123	124,442	707,888		309,141		-	1,379,594
Revaluation	-	-		-	-		-	-
Eliminated on disposals	-	(3,100)		-	-		-	(3,100)
Transfer	-	-		-	-		-	-
Charge for theyear	62,216	8,611	105,454		247		-	176,528
As at 31 March 2024	300,339	129,953	813,342		309,388		-	1,553,022
Net book value:
As at 31 March 2024	8,024,524	18,570	309,214		90		-	8,352,398
As at 1 April 2023	8,038,772	13,931		244,020	337		-	8,297,060
		2024		2023
		£		£
Charity		8,350,702		8,293,607
Subsidiary: Edwards Support Services Limited		1,696			3,453
		8,352,398		8,297,060

The freehold interest in land and buildings includes both residential and non-residential properties employed in the provision of the charities services.

The residential properties were re-valued at 31 March 2023 by independent valuers for Barclays and CAF Bank.

13. Investments held as Non Current Assets (Charity)

Subsidiaries (Charity):

ubsidiaries (Charity):
Name of undertaking	Company	Nature of business	Nature of	% held	Direct/
	Number		control		Indirect
Edwards Support Services Limited	08030344	Provision of supported living	Ordinary	100	Direct
		accommodation for adults	Shares
		with disabilities
Edward Facilities Services Limited	14016455	Dormant	Sole	100	Direct
			member

The registered office of the above companies is Langside School, Langside Avenue, Poole, Dorset, BH12 5BN.

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14. Receivables

14. Receivables
	Group	Charity	Group	Charity
	2024	2024	2023	2023
	£	£	£	£
Amount due from group undertaking	-	75,776	-	10,171
Trade receivables	1,195,353	1,186,143	863,246	856,483
Prepayments and accrued income	458,378	444,744	357,251	345,312
	1,653,731	1,706,663	1,220,497	1,211,966

15. Payables: Amounts falling due within one year

	Group	Charity	Group	Charity
	2024	2024	2023	2023
	£	£	£	£
Bank loans (secured)	22,213	22,213	1,524,145	1,524,145
Trade payables	191,988	186,123	134,944	132,851
Taxation and social security (inc. VAT)	153,705	150,602	102,029	100,128
Accruals and deferred income	762,618	759,292	699,175	692,800
Pension defcit(see note 19)	5,544	6,912	6,782	6,782
	1,136,068	1,125,142	2,467,075	2,456,706

The mortgage was repaid September 2023 and refinancing was taken with CAF Bank. The CAF Bank loan of £1.6k is secured by a fixed charge over fixed assets and rental income and a floating charge over all present and future undertakings and assets.

16. Payables: Amounts falling due after more than one year (Group and Charity)

	2024	2023
	£	£
Bank loans (secured)	1,568,259	-
Other Loans	60,000	60,000
Pension defcit(see note 19)	-	6,782
	1,628,259	66,782

Other loans are secured against the residential property for which the loan funds were used to purchase.

17. Capital commitments

Capital commitments at the year end are nil for 2023/24 (2022: £56,352).

18. Operating lease commitments

As at 31 March 2024, the charity had annual commitments under non-cancellable operating leases as follows:

Operating leases which expire:

Operating leases which expire:
	Land and	buildings		Other
	2024	2023	2024		2023
	£	£	£		£
Within one year	135,366	32,634		-		-
Within two and fveyears	144,625	30,125		-		-
	279,991	62,759		-		-

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19. Pension scheme

Defined benefit pension scheme - Teachers

Some employees are members of the Teachers’ Pension Scheme, which is a multi-employer, unfunded, pay as you go, defined benefit scheme. The scheme’s assets are held separately from those of Diverse Abilities Plus. The scheme is managed by the Department for Education and administered under contract by Capita Business Services Limited. The latest accounts are available on the offcial-documents.gov.uk website.

Defined benefit pension scheme - TPT

The company operates a defined benefit pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £127,746 (2023: £132,566).

The scheme is classified as a ‘last man standing’ arrangement. Therefore the company is potentially liable for other participating employers’ obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

The most recent completed three year valuation was at September 2020. The result of the valuation showed that the actuarial value of the asserts was £800.3m, liabilities of £831.9m, and a deficit of £31.6m.

Diverse Abilities Plus has been advised that it will need to make annual deficit contributions of £5.5k in the financial year 2024/25. This amount is based on the current actuarial assumptions and may vary in the future as a result of actual performance of the Pension Plan. The current recovery period at 31st March 2024 is 10 months ending January 2025.

The basis of the calcuation has changed

Reconciliation	2024	2023
	£	£
Provision at start of period	11,868	18,616
Defcit contribution paid	(6,782)	(6,782)
Remeasurements - amendments to the contribution schedule	458	34
Provision at end of period	5,544	11,868
Due within one year	5,544	6,782
Due after one year	-	6,782

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20. Reconciliation of net movements in funds to operating cash flows

	2024	2023
	£	£
Net incoming resources	259,958	(49,382)
Adjustments for
Investment income	(37,868)	(8,931)
Depreciation, amortisation and impairment charges	176,528	169,563
(Proft)/Loss on sale on non current assets	(750)	-
Movement on Stock	2,715	(199)
Revaluation of Freehold Property	-	(66,609)
Remeasurement of pension scheme	-	34
Movement in Working Capital
Decrease/(increase) in Receivables	(433,234)	(14,261)
(Decrease)/increase in Payables	164,143	168,235
Other	-	-
	131,492	198,450

Analysis of Change in Debt

Cash Loans due within one year Loans due after one year Cash Loans due within one year Loans due after one year

At 1 April 2023 At 31 March 2024 At start of year Cash fows Other non-cash changes At year end £ £ £ £ 1,645,653 4,571 - 1,650,224 (1,524,145) - 1,501,932 (22,213) (60,000) - (1,568,259) (1,628,259) 61,508 4,571 (66,327) (248) At 1 April 2022 At 31 March 2023 At start of year Cash fows Other non-cash changes At year end £ £ £ £ 1,598,989 46,664 - 1,645,653 (1,560,082) - 35,937 (1,524,145) (60,000) - - (60,000)

(21,093) 46,664 35,937 61,508

21. Related parties

Controlling entity

The charity is controlled by the trustees who are all directors of the company.

Related party transactions

Mr. M. Davis is a director of this company and is an employee and shareholder of Rawlins Davy Ltd Solicitors who supplied legal services to ESS to the value of £2,245 and DAP of £nil (2023: £2,280).

Ms. L. Lucas-Rowe is a director of Adventure Wonderland who supply leased property and costs services to the value of £25,680.

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22. Analysis of funds (Group and Charity)

Designated funds Langside development Freehold Commercial Property Revaluation reserve attributable to the designated properties General Funds Revaluation reserve Unrestricted income fund Restricted funds Beehive extenstion/Sensory/ Splash Appeal Beehive Restricted Beehive Activities Advice (Disability Wessex) Lily’s Place Restricted Lily’s Place Equipment & Activities Coping with CHAOS Restricted Langside General and Activities Langside Equipment Supported Living Events Supported Living Lulworth Gardening Supported Living General Projects/Shapes Respite Bungalow/CS The Treehouse	At 1 April 2023 Incoming resources Resources expended Revaluation gains Transfers Total at 31 March 2024 £ £ £ £ £ £ 115,976 - - - - 115,976 2,495,381 - - - (31,903) 2,463,478 1,532,841 - - - - 1,532,841
	4,144,198 - - - (31,903) 4,112,295
	1,867,756 - - - - 1,867,756 2,263,658 9,048,946 8,678,426 - (15,177) 2,619,001
	4,131,414 9,048,946 8,678,426 - (15,177) 4,486,757
	323,982 7,388 47,367 - - 284,003 4,573 6,642 6,642 - - 4,573 - 12,000 12,000 - - - 456 25,915 25,423 - - 948 - 300 1,893 - 1,593 - 5,978 5,800 11,807 - 29 - - 222,502 222,502 - - - 2,500 59,828 62,328 - - - - 27,871 27,871 - - - 4,341 - 193 - - 4,148 245 - - - - 245 4,824 3,000 9,097 - 1,273 - 10,500 101,236 111,736 - - - - 46,352 90,537 - 44,185 -
	357,399 518,834 629,396 - 47,080 293,917
	8,633,011 9,567,780 9,307,822 - - 8,892,969

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Prior Year

Designated funds Langside development Freehold Commercial Property Revaluation reserve attributable to the designated properties General Funds Revaluation reserve Unrestricted income fund Restricted funds Beehive extenstion/Sensory/ Splash Appeal Beehive Restricted Beehive Activities Advice (Disability Wessex) Lily’s Place Restricted Lily’s Place Equipment & Activities Coping with CHAOS Restricted Langside General and Activities Langside Equipment Supported Living Events Supported Living Lulworth Gardening Supported Living General Projects/Shapes Respite Bungalow/CS	At 1 April 2022 Incoming resources Resources expended Revaluation gains Transfers At 31 March 2023 £ £ £ £ £ £ 115,976 - - - - 115,976 2,526,018 - - - (30,637) 2,495,381 1,532,841 - - - - 1,532,841
	4,174,835 - - - (30,637) 4,144,198
	1,801,147 - - 66,609 - 1,867,756 2,358,776 7,917,358 (8,032,975) - 20,499 2,263,658
	4,159,923 7,917,358 (8,032,975) 66,609 20,499 4,131,414
	322,892 35,777 (34,687) - - 323,982 3,935 5,063 (4,425) - - 4,573 - 5,123 (5,123) - - - 3,314 4,899 (7,758) - - 455 - 10,120 (10,120) - - - - 5,979 - - - 5,979 - 212,998 (212,998) - - - - 3,985 (1,485) - - 2,500 11,740 22,000 (43,878) - 10,138 - 5,509 - (1,168) - - 4,341 245 - - - - 245 - 7,626 (2,802) - - 4,824 - 103,418 (92,918) - - 10,500
	347,635 416,988 (417,362) - 10,138 357,399
	8,682,393 8,334,346 (8,450,337) 66,609 - 8,633,011

	2024	2023
	£	£
Charity	8,785,468	8,552,165
Subsidiary: Edwards Support Services Limited	107,501	80,846
	8,892,969	8,633,011

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The following funds are designated:

• Langside Development: this fund was established by the parents of a pupil who attended Langside School. The purpose of the fund is for development of the School and its facilities.

• Freehold commercial property and the associated revaluation reserve are designated - this relates to the commercial properties without which the charity could not run three of its core services; Langside School, The Beehive, and Lily's Place. The unrestricted revaluation reserve relates to the domestic properties.

The following funds are restructed for the use of the particular service named:

• Beehive Extension: this fund is for the sensory room and therapy pool at the Centre. The sensory room is now completed and the remainder is for the specially adapted swimming pool (The Splash Appeal).

• Beehive restricted: general expenses just for The Beehive.

• Beehive activities: daily activities/therapies in the building and out in the community.

• Advice resitricted: general advice expenses for the running of the service with some specific grants for those hard of hearing and those in extreme poverty.

• Lily’s Place restricted: general expenses just for Lily’s.

• Lily’s Place equipment: equipment specific for Lily’s.

• Coping with CHAOS restricted: general expenses for the provision of the service and related costs.

• Langside general and activities: daily activities specifically for Langside School.

• Langside equipment: equipment specifically for Langside.

• Supported Living events: monies raised for events.

• Supported Living gardening: monies raised from produce to continue gardening activities.

• Supported Living general: for the general use of this service.

• Projects/Shapes/Respite Bungalow: restricted to the children’s services, Transitions, and Lawford Lodge young adult respite home.

• The Treehouse fund was set up to raise funds for the new premises which is to accommodate CWC replacing the West Moors premises which is no longer fit for purpose. It will also provide facilities for running projects so less external expenditure required for activities and set to provide more activities in the future. Central Services has also moved into a refurbished office workspace so it could move from the Langside School space allowing the school to increase the number of pupils, which looks set to reach an all time high of 32 in the financial year 24/25. There was only three months to get the initial phases up and running so the services could run as normal at the new site over the Easter holidays, subsequently funding was a big task - half of the required funds were raised directly for the development in the time available so the initial phase was supported by unrestricted funds.

The following restricted funds received donations during the year from many sources including the following: Coping with CHAOS was supported by BCP Council, Dorset Council, the National Lottery and Children in Need among others, Project was also supported by BCP and Dorset Councils.

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23. Net assets by fund (Group)

	Unrestricted	Designated	Restricted	Total funds	Unrestricted	Designated	Restricted	Total	funds
	funds	funds	funds	2024	funds	funds	funds	2023
	£	£	£	£	£	£	£		£
Tangible assets	4,356,079	3,996,319	-	8,352,398	4,238,201	4,058,859	-	8,279,060
Investments	-	-	-	-	-	-	-		-
Current assets	2,895,005	115,976	293,917	3,304,898	2,396,433	115,976	357,399	2,869,808
Payables:
Amounts
falling due	(1,136,068)	-	-	(1,136,068)	(2,467,075)	-	-	(2,467,075)
within one
year
Payables:
Amounts
falling due	(1,628,259)	-	-	(1,628,259)	(66,782)	-	-		(66,782)
after one
year
Net Assets	4,486,757	4,112,295	293,917	8,892,969	4,100,777	4,174,835	357,399	8,633,011
Charity	4,379,541	4,112,295	293,917	8,785,753	4,020,011	4,174,835	357,399	8,552,245
Subsidiary:
Edward Support	107,216	-	-	107,216	80,766	-	-		80,766
Service
	4,486,757	4,112,295	293,917	8,892,969	4,100,777	4,174,835	357,399	8,633,011

24. Provision for Accrued Holiday Pay

A provision exists for holiday balances accrued as a result of services rendered in the current period and which employees are entitled to carry forward. The holiday period runs from 1st April to 30th March inclusive and all holiday entitlement should be used by the end of that period. In certain exceptional circumstances holiday can be carried forward and the value of accrued holiday pay at the end of 2023/24 was £1,000 (2022/23 was £10,000).

25. Financial Risk Management

The charity has exposure to three main areas of Financial risk - liquidity, customer credit exposure, and interest rate risk.

Liquidity risk

The objective of the charity in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. The charity expects to meet its financial obligations through operating cash flows. In the event that the operating cash flows would not cover all the financial obligations the company has credit options available. The charity is in a position to meet its commitments and obligations as they come due.

Customer Credit Exposure

The charity may offer credit terms to its customers which allow payment of the debt after delivery of the goods or services. The charity is at risk to the extent that a customer may be unable to pay the debt on the specified due date. The risk is mitigated by the strong on-going customer relationships and provisions are in place to cover any perceived bad debt.

Interest rate risk

The charity has mortgages in place to finance the majority of the Supported Living properties included in the land and building values in note 13 above. The management reviews interest rates continually and will decide upon the tenure of these mortgages based on a view of the future direction of interest rates.

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diverseabilities.org.uk

Company Registration Number 1540805 Registered as a charity in accordance with the Charities Act 1993. Charity Number 282197

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