2025-03-31-accounts

iverseAbilities Dorset'5 Disability Charity Diverse Abilities Plus Limited (a charitable company limited by guarantee) Annual Report & Group Financial Statements for the year ended 31st March 2025 Company Registration Number 7540805 Registered as a charity in accordance with the Charities Att 1993. Charity Number 282197

Contents Reference and administration details 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

Diverse Abilities Plus Limited Reference and Administration Details Charity name: Diverse Abilities Plus knmited Charlty registration number: 282197 Company registration number: 01540805 Registered office: The Beehive Centre, 13-15 ManorAvenue, Poole, BH12 4LB Chief executive officer: Mr M J Powell 50licitors: Rawlins Davy Ltd, Rawlins Da￿Y Ltd , Heliting House, 3 Richmond Hill BournemoLrth BH2 6HT Genesis Legal, 2 & 3 The Barns, Longham Farm Close, Ferndown, Dorset. BH22 9DE Bankers: National Westminster Bank Plc, 151 High Street, Poole, BH15 1AS Audltor Saffery LLP, Midland House. 2 Poole Road, Bournemouth, BH2 5QY Trustees Mr. J. A. R. Smith CBE (Chairman) Mr. G. Kn ight fresigned 29/09/2025) Ms. L. C. Lucas-Rowe Mr. M. E. Davies Mr. N.T. Still Mr. J. Gibson Mr. R. Bavister (Hon. Treasurer) Ms. S. Trapnell Iresigned 31103120251 Dr. G. Ridgway OBE

Report of the Trustees The Trustees Iwho are also directors of Diverse Abilities Plus Lim ited Ihereafter referred to as Diverse Abilitie51 for the purposes of company lawl confirm thattheir report and the consolidated financial statements comply with Accounting and reportir)g by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive 1 January 20191- Icharities SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, 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 be￿een 7 and 15 trustees who are elected by the membersaccording 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 applicallt 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 a nd 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 Ljsing an appropriate training source; for example, trustees who wish to join the Governing Body of Langside School can access governortraining provided by the Borough of Poole. All training costs are paid for by Diverse Abilities. The trustees appoint a chief executive officerto lead the charity and each service manager reports tothe 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 seTvices described below and to individual topics is delegated to committees and the governing body (for Langside Schooll. 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 seNice funding. It is essential that we achieve fee levels for the services we provide in orderto balance our income and expenditure. We work closely with the inspection authorities to ensure our provision is of high quality, and in the protertion of service user5, all relevant employee5 and volunteers are DBS checked.

The trustees confirm that the major risks to which the charity is exposed have been identified, reviewed and 5yStem5 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 £12k in the accounts being the deficit contributions payable bythe charity over the next 3 years. The figure is presented to Diverse Abilities and is calculated by the pension provider. A full artuarial valuation wa5 carried out at September 2023. This valuation showed assets of £514.9m, liabilities of £531 m, and a deficit of £16.1 m Managing Performance The charity has a system ol key performance indicators in place to ensure that the financial slate 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 forthe coming year. Actual performance 15 reviewed at department, management and trustee level and forecasts forthe year produced and correttive action taken where necessary. Additionally, the management team and trustees will review the operational and cash situations on a monthly basis to rnonitorfinance and service quality- Key Performance Indicators (KPIS) Each departrnent 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 fund5 and, through voluntary re9lStration 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 2024125 the charity received no requests to stop communications through the Fundraising Preference Service (the facility provided by the Fundra ising Regulator) and no formal fundraisin9 complaints about Diverse Abi lities were made to the Fundraising Regulator orthe 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 cor)tinuous review bythe Board and the Senior ManagementTeam. 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, physical and learning disabilities providing a lifetime of 5UPPOrt to them and their families.

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 sevvices operate.. Lily's Place Lily's Place is a residentia I children's home providing short stay facilities for children during the day and overnight with additional needs, often profound. Shapes and Transltlons Shapes provides domiciliary support for children and young people in the family's home and out in the community. The Tran51tions service is for young adults aged 18 - 30. Lawford Lodge Lawford Lodge continues to provide Transitions day care service and overnight respite for those aged 18 - 27 before moving into adult services, either with Diverse Abilities or elsewhere. Short Breaks Coping with CHAOS ICWC), Awesome Nights, Family Support and Project My Time rely on fundraising to offer a variety of day, evening, and school holidays services to 5UPPOrt not only childrers but the whole family by providing supported activities and events incl uding other member5 of the family. This a150 Includes the seNices provided atThe Treehouse where you do not need to be registered with Diverse Abilities other services. 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. ifj

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 accessto the comrnunity, activities, and events. Supported Living Diverse Abi lities 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 peopje can meet and make new friends, acquire new skills, and enjoy a wide range of experiences, which we fundraise to help support. Advice Team OurAdvice Team seeks to help people find and access services and benefits, representing individuals in many cases if necessary. For many years ourAdvice 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 fillirig in forms. Edwards Facilities Service Edwards Facilities Seryices IEFS) provides facilities management and landlord services, and operates independently of the Charity's SUPPOrt services. EFS 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. EFS also received income from managing properties for a third party. EFS is a structural change, it operates in the same way and replace5 Edwards Support Services.

How our activities deliver public benefit Our services are open to children and adults living with disabilities, often encornpassing complex physical and learning needs. Our non-residential services are ava ilable to anyone within travelling distance of our sites across Dorset, and further afield providing they can make their owntransport arrangements. The cost of providing some services is covered by fees from Social Services, Pri mary 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 service5, 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 seNices 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 athivity 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. Type of activity Aim of artivity Cost of activity (£000 per year) £2,407 Providing educational services. To supportthe learning and development of children and young people with complex needs. To support children and young people with disabilities while providin9 a break for parents. Providing home or community To support children and support for children and young young people at home or people. out and about within the communityto undertake activities they enjoy. To deliver high quality 2417 care for adults with disabilities and encourage independence. To support adults with disabiSities to attend a day centre and undertake fun and stimulating activities. Providing information and advice To provide advice and to people with health problem5. information to those that are disabled or have a health condition. Providing respite care for children and young people. £1,408 £762 Providing care of adults in their own home. £4,211 Providing day and community- based services for adults. £1,329 £84

Achievements and performance All the services had a solld year and helped more familTes and individuals. With The Treehouse fully operational, the Charity is in a better posltion to adapt services to individuals, needs and offer5 even greater flexibility. With our Advice Team, Langside, Beehive, and the Children'5 Team increasing the support hours they provide, and with Su pported Living greatly reducing the use of agency Staff. it is impossible to single out any team for an excellent operational year. Funding and inflation meant the budget was under pressure even more than usual, but a solid effort From fundraising helped with a good financial performance, and we thank the community and all OLJr supporters for enabling us to achieve so much forthose who use our services. Below is a commentary on the performance against the strategic goals set for the year 2024125.. 1. The Treehouse wlll see new playgrounds 3. Re-develop Langside to open a new wlthln the grounds that complement the dassroom. Now open, and as a result the trampollnes. bouncy castle, and mini golf. Inside the building. a 3-story soft school will significantly increase the pupil numbers attending in the 25/26 acadernic play area. with a cinema room, sensory year. room. and games room. with a huge hall for artivities and play opened at Easter 2024 and the summer holidays. Following a busy summer seThice schedule, it is planned to develop a Forest School. with a newly planted orchard and sensory garden ready for Easter 2025. It IS 9ood to report that all the above and more have been achieved at The Treehouse site, and it 15 fully operational against what was planned for the services, which has over 700 families on the books. There are also several fundraising events being planned for the next year. 4. Maintain quality standards In all services. Following inspections by Ofsted and CQC, all services hold a 'Good' rating. Langside is due to be inspetted in the 25126 academic year. 5. En$ure the charity contlnues to be financialty sustalnable going forward. There are no issues regarding going concern. An excellent performance from fundraising helped achieve this Strategic aim for the year, which required capital spendin9 to achieve this. National Living Wage and the increase in National Insurance Contributions are a major concern. 2. Getthe Studio building atThe Treehouse open in autumn for those attending The Beehive to use as a satelllte operation. This is now open for The Beehive to use as a satell ite site and for meetings and training stsff when not in use for the services.

Langside School Our specialist school supported 32 children across Langside'5 four classrooms, providing 43,680 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- The school also supported 5 children in its weekly Caterpillar Club for under 5$. During the year we took on a second BCP transport run, ran a switch clinic, and have run 5ensoryfood sessions with OT assistance. We are continuing to develop The OPT Award across the country. From the recent Ofsted review.. "Parents are unanimous in notlng the distinct dlfference the school's coordinated approach makes every dayto thelr child's and their famlly's Ilves. They love the warm atmosphere and the sincere care and ongoin9 SUPPOrt they receive from the whole staff team.- As we rnove forward into 2025126, our plans will be to focus on developing the application of assistive technology. li 14 i Il,

Children's Team: Lily's Place Lily's Place day care sessions and overnight stays provided 19,464 hours of overnight care and 2,018 hours of day care supportto 31 children. There has been a reduction in overnight and day care hours, and referrals, l ikely due to the lack of funding available from commissioning bodies. The staff team have also been busy fundraising for a new bus including partici pating in the Corfe Mullen Carnival and doing a sponsored beach trek in the summer. 2024 sawthe 20th anniversary of Lily's Place. Families past and present who have enjoyed Lily's Place, or Smithers as It was known. came together to celebrate over tea and cake. Esmal returned to Uly's Place In July 2024 after a few months of not accessing her overnights wlth us. She settled back in really quickly and appears to be enJoylng her overnlght stays at Uly's Place. Her nan. who is her main carer. commented: "Can I say what wonderful job you're all doing. Esmai absolutely loves her 5tsys with you, she always look$ 50 happy. Abi has been coming to Lily'5 Place overnlght slnce 2023. When she stays. she enjoys sensory play. taking part in pampering. cooking. and crafts. Staff help Abl tske part In activitles through helping her press swftches which artlvate mixers for baklng or to assist with making her own choices. Abi loves people. espe¢lally If she can glggle at them doing Something 5illy.Through Lily's Place she has onnected with many of the other young people we care tor. Here she is at the farni with Mason.

Children's Team: Short Breaks 2024125 saw 151 children supported through 2,204 hours of Project. We had a slight increase in families, which we believe is due to moving to The Treehouse and a new contract with Hampshire Council. New activities this year include Biscuit Decorations with Sarah B, visiting Nothe Fort, Hamworthy Park, and Moreton Walled Garden. We've also enjoyed further awaytrips such as Marwell Zoo's Christmas LightTrail and Shrek's Adventure London. Awesome Nights supported 14 young adults. One volunteer donated over 36 hours of their time to help out, and a student participating in Duke of Edinburgh award gave 40 hours of their time. -Project sessions benefit ovr farnily in so many ways. Our son enjoys artivDties he wouldn't nomially experience in a supported envlronment. We get some much needed respite which makes the holidays a bit easler." In the school holidays, Coping with CHAOS supported 406 children with additional needs and 215 children on weekend sessions. In total this is 10,227 hours of SL+PPOrt, which continues to grow as lots of new families have joined us. Opening The Treehouse has transformed our Short Breaks seNices and created a massive growth. We have also been able to start offering drop in sessions to those who are not registered with Diverse Abilities. "CHAOS sessions are vital for my chlld to contlnue their learning and development in the holidays. It provides essential life skills. which benefit my child such as socialising. playln9. and overall development outside of a School setting." The STARS Sibling support service has remained popular with families. We supported 48 children over 2,174 hours. The amount of children we support at STARS ha5 significantly increased since the move to The Treehouse. We combined our o previou5 groups and run them once a week. We found that children who stopped attending our previous groups have now restarted since the move. We can offer so much more atThe Treehouse, such as the soft play and a bigger area, it's been greatly received.

Children's Team: Shapes & Transitions 10 children were supported by Shapes through 4,926 hours. During the year one package ended due to the deterioration of a young person and the need for more time with family. One ended due to their age. Two packages ended due to CHC not agreeing costings. One new package stsrted with BCP Council, and was increased due to POSltive feedback. An additional 3,240 hours of care were provided for the four children who use the Shape5 Transition service. Over the year we have increased the age range supported from 18-25 to 18-30 years and are in the process of opening up Transitions sessions in another bui Iding throughout the school holidays, such as in Langside School, where we can offer more activities and support. Children's Team: Lawford Lodge Lawford Lodge celebrated it's 5th anniversary in 2024125 and now support5 five young adults, and we have increased the age range to 26 years old. We provided 352 overnight stays18,096 hours of carel and have been accessing new activities in the commu nity including visits to Kingston Maurward Animal Park, Corfe Castle, Upton Country Park and more. We're looking forward to 2025126 as the service grows and we will supporttwo newfamilies in the summer. il'll lir

Adult Services: Supported Living 4r In 2024125 we supported 33 adults, unfortunately one adult we support passed away during the year, and one new package joining us. We provided over 4,033 hours of care, across day shifts, waking nights, sleep ins, and on call hours. Over the year, Karen and Stacey have returned to swimming, Janice wentto London for a trip and Anna's confidence is growing every day, and she thrive5 on being helpful. e team are doing a great job for my sister, I'm very happy wlth the support sh• receives from her team." One of our bungalows is planning on updating the conservatory and redecorating. There's lot5 of holidays and trips away to get excited about, and Simon is looking forward to returning to hi5 role managing the stage at Grooves on the Green festival this summer.

Adult Services: The Beehive Centre 50 adults have been supported atThe Beehive Centre in the 2024125 financial year, and we continue to hold a wa iti ng list. This has been through 931 hours of1..1 support provided each week, not including those who do not require l.. 7 support. New activities this year have included sensory massages, monthly visit5 to the nearby Colten Care home, and the very popular Cerys the therapydog. "We have been so impressed with Chelsey and the team at The Beehive and the amount they'vè done for Stevle thls past year." Supportworker Jemma Roberts has put herself forward to complete a trek across the Sahara Desert to raise funds for The Beehive. In preparation for this, alongside her training, she has been hosting fundraisers such as bingo nights and soft play events atThe Treehouse. We are working closely with BCP'S Skills and Learning department to potentially provide more educational session5 for some of the people we support, and we have a volunteer who is interested in running art sessions with the students. During the summer, we took the whole centre to The Treehouse for a picnic. Mandy came along to run her popular Zumba session in the outdoor space, and everyone loved getting involved. Our annual Summer and Christmas Fayres were also very popular and helped to raise fundsfor The Beehive.

Advice Team In the 2023124 financial year, we had the following number of clients lor the Advice Team.. 94 Lasting Power of Attorney clients more than 500 telephone clients 1,000 disability appeal appointments, 80 reconsiderations 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 believe thanks entirely to you, I have a paymenL This has changed my life and l am now a much happier and healthler person for the help. l am so grateful to you." Over the year the Advice Team also facilitated 85 referrals to partners Rutters Solicitors for pro-bono will services and deputyship advi￿. Volunteering 2024125 was another strong year for corporate volunteering, more than 40 groups volunteered throughoutthe year. We also have a regular gardening group visiting TheTreehouse to help maintain the space, and 76 volunteers have provided over 300 hours of support. Activities this year have included our annual Treecycling campaign, painting and decorating at Langside School, gardening and maintenance within our Supported 11 Living bungalows, alongside ongoing works atThe Treehouse site in Hurn. "ft'$ such a rewardlng experience to volunteer with Dlver$e Abilities. I know that the work l am doing truly makes a difference. and that really means $omething and makes it all worthwhile."

Fundraising The total fundraising income over the 2024125 financial year was £731,053. ChristmasTreecycling grows from strength to strength, raising more than £29,600 including additional incorne from GiftAid donations. We took part in the Big Give Chri5tma5 Campaign forthe first time ever, raising funds to support the families that visit The Treehouse and use its services. More than 1,100 people took part in our fundraising event5 overthe year, and we developed new events including a monthly Craft Club to engage with supporters in a more intimate environment, and have lots of plans on how to utilise The Treehouse in the next financial year. Grooves on the Green raised a fantastic £5,348, and our team of volunteers running the event were absolutely amazing and are a real asset to the charity that we appreciate so much. We've also had more of the services teams getting involved with fundraising, includin9 the Corfe Mullen Carn ival, beach walks, challenges, and 103 people took on challenges in aid of Diverse Abilities. We have continued to work on The Treehouse. and had te site ready for a full opening in July 2024. and have since begun working on a plan of ongolng m•lntenan¢e and Fmprovements afterwards. 'Tre volunteers who have taken it upon themselves to got stuck in and help make The Treehouse a safe and welcoming place for the families we support mean a lot to Diverse Abilities. Without them, it absolutely would not have been Possible to achieve the project on time, and most importantly, while savin9 costs along the way by undertaking jobs including construction, destrue(ion, gardening. painting, and so much more.

Financial review and reserve policy Ourfundin9 comes from fees and public sertor grants to cover day to day running costs of our services and from private sector fundraising income for those services nol covered by fee5 which supplement the quality of the service provided. This can include funding equipment, premises and community attivities according to any restrittions placed on the donation. 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 2025 was £8,730,51812024= £8.892.9691 of which £104,11312024= £293,917) is restricted and £4,002,93312024- £4.112,2951 is designated. The charity has a reserves policy to hold liquid This includes revaluation reserves of £1,532,841 reserves to cover any major unforeseen expenses 12024-. £1.532,8411 on designated properties and to ensure that each unit can continue to being Langside, The Beehive and Lills Place. supply the services they provide. From time to Unrestricted, undesignated reserves timetheTrustees and CEO plan to undertake new Currently stand at £4,623,47212024= £4,486.7571 projects and these will be funded from available which includes a revaluation reserve of £1,867,756 funds with any additional finance being generated 12024.. £1,867,756). Free reserves therefore stand from fundraising or from loans as required. The at £2,755,71512024: £2.619.0011. This represents reserves policy is reviewed annually to identify 2.9 months forward expenditure which is in line the rrsks of projects and the day to day operation with the Charty's policy of holding between 2 to and investment needed to run the charity. 3 months in unrestricted undesignated funds to The approach allows the organisation to take cover any breakdown of the local authority and opportunities to the benefit of the charity. The NHS funding. trustee5 will or) occasion takè 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 account5. (see note 19 to the financial statements.) The accoLnting policy regarding the apportionment of central costs takes account of the actual costs incurred in supportir)g each service. As the number ol service users and hence fee income is broadly a measure of central support needs, the recharge 15 set as a percenta9e of each services income. The charity bases its res@￿eS figure on a variety of risks th the trustees see ès 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 Governrnent legislation. Additionally, the charity focuses on the non_financial risk5 arising frorll fire, heaPth 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 whether they are suitsble lor the role and extensive and regular awareness and operational training is carried for stsff and workers in key operational areas. 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 debtor5 asthey fal5 due. regular liaison with

Key Management Pay and Remuneration Policy The trustee5 consider the board of trustees and the chief executive officer as comprisin9 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 releva nt interests and register them with the chief executive and in accordance with charity policy withdraw *rom decisions where a conflict ol 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, remuneratlDn 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 suitabSe housing at high standard to disadvantaged people a nd the investment in property is solely to further the charitable ai ms of the charity- such, each propety is maintained to a high standard and in a professional and ethical manner. &'Jil,

Fixed Assets The domestic portFolio was revalued in 2022123 as shown on the balance sheet and it 15 the opinion olthe trusteesthat there is no material change to the non-domestic property atthe current time. Statement of Trustees. Responsibilities The trustees (who are also directors of Diverse Abilities Plus Limited for the purposes of company lawl 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 satlsfied that they give a true and fair view of the state of affairs of the charitable company and of the i ncomi ng resources and application of resources, including income and expenditure. In preparing these financi31 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 ofthe charitable company and hence fortaking 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 oughtto have taken to make themselves aware of any relevant audit information and to establish thatthe auditors are aware of that information. The strategic report on page 21 is also hereby approved. Date: 2011112025 John Smith, Chairman

Strategic Report The 2025126 financial year will be a year of consolidation. With so muth development over the last two years. it is tlme to fully assess the charity's assets to meet the needs of the disabled community going forward. The Charity will need to find funds for large inflationary costs, mostly on National Minimum Wage, and the employer contribution for National Insurance increases. It is unlikely that these costs will be covered by funding bodies or any other government agency. 2025 will see the Charity celebrate its 70th anniversary, and plans will be developed to mark thi5 important milestone and birthday. Below are the strategic aims and focuses for the year ahead-. 1. Celebrnte the 70th anniversary of the Charity. 2. The Treehouse will continue to develop its offer with the introduction of an outdoor leamlng centre. Also. events to 5UPPOrt fundraislng will b• developed for the centre. 3. A revlew of the Charity's physical assets wlll take place to see what bulldings remain core to the servlces and how they are used to ensure the Charity gets th• most out of the sltes for the people being supported. 4. A site for a replacement building ha5 been ft>und for Langslde. work will stsrt to deslgn the new building. and a feasiblllty Study done to see rf fundraislng can achieve this opportunity. A new school for Langside remains a key strategic alm for the Charity. 5. Malntain quality standards in all servlces. 6. Ensuro the charlty contlnues to be fiftan¢ially sustainable going fo￿ard. pII IEALISE we weRE llAKING YÉ JJSI THOU6￿1￿ ÉVIERE rfAVING

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'lfor the year ended 31 March 2025 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 Significant accounting po5icies. The financial reporting framework that ha5 been applied in their preparation is applicable law a nd United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reportin9 Standard applicable in the UKand Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial 5tatements'. give a true and fair view of the state of the affairs of the group and the parent charitable company as at 31 March 2025 and of the group's incoming resources and application of resources, including its income and expenditure, forthe yearthen 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. Basisfor opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUK)) 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 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 5tarkdard, 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 staternents. we have concluded that the trustees, use of the going concern basis of accourrting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group orthe parent charitable company's abilityto continue as a going concern for a period of at leasttwelve months from when the financial statements are authorised for issue. Our responsibilitie5 and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this reporL

Other information The other information cornprises 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 inlormation. OLJr 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 inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially m isstated. If we identify such materia l 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 misstaternent 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 COL¢f5e ofthe 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 hès been prepared in accordance with applicable legal reguirements. 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 ofthe audit, we have not identified material misstatements in the Trustees, Annual Report and Strategic Report. We have nothing to report in respect of the followirTrg matters where the Companies Att 2006 required us to report to you if, in our opinion- adequate accounting for records have not been kept by the parent charitsble 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 ofTrustees' 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.

In preparing the financial statements, the trustees are responsible for assessing the charitable companls 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 9roup or the parent charitable company orto cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made underthatAct. Our objectives are to obtain reasonable assurance aboLrt whether the group and parent 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 ou r opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UKI 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 ofthese 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 mi5StateTnents in respect of irregLJlarities, 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 thetrustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentive5 and opportunities for fraudulent mani pulation 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 trustees 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 companyinclude The Companie5 Act 2006 and guidance issued bythe Charity Commission for England and Wales. Audit response to risks identified.. We considered the extent of compliance with these laws and regulations as part ol 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 regulatlDn5, 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. 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 whetherthey 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 test￿n9 the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whetherjudgements 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 è material misstatement due to fraud 15 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 is available on the Financial Reporting Council's website at: www.frc.org. uk/auditorsresponsibi l ities. This description forms part of our auditor's report. Use of our report This report is made solelyto 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 ihe fullest extent permitted by law, we do not accept or assume responsibility to anyone otherthan the charitable company, the charitable company's mernbers and trustees as a body. for our audit work, for this report, or for the opinions we have formed. S(fvy LLP 27 November 2025 Date: Casidhe Baleri. Senior Statutory Auditor for and on behalf of Saffery LLP Midland House 2 Poole Road Bournemouth Dorset BH2 5QY Statutory Auditors Saffèry LLP is eligiblè to aet as an auditor in the terms of 5ertion 1212 of the Companies Act 2006.

Diverse Abilities Plus Limited Group Statement of Financial Activities (including income and expenditure account) for the Year Ended 31 March 2025 Notes Unr•strlct•d R•strfrt•d fvnds nd$ 2025 2024 In¢omlng resources Incomin9 ￿soUrceS from generated fund5 Voluntary income Incoming resourcès from charitable artlvsties Other trading activities Invesimenl income 185,317 9,389,458 107,571 39.040 4,574 9.725.900 671,888 857,205 701,810 9.389,458 8.673.304 131,866 152,206 39.040 37,868 4,574 2.592 696.183 1 OA22.143 9.567.780 24,295 Other incoming ￿sourceS Total ifKoming r¢sourc•s Resour¢¢s•xp•nd•d Costs of generating funds Costs of generating voluntary income Charitable activities 314.774 9,344.575 68,931 383,705 338,053 856,314 10.200,889 8.969,769 Total resoyr¢•s exp•nd•d 9.659,349 925.245 10.584.594 9,307.822 N•t {•xpondltur4llln¢om• b•fore transfers 66.611 {229.062) (162.451) 259.958 Transf•rs Gross transfers between funds 22 139,2581 39,258 N•t mov•m•Thts In lunds 27.353 (189.804) 1162.451) 259.958 R•concillatlon of ￿Thd$ Tots5 funds brought forward Total funds urrl•d fonvard .599.052 8.626,405 293.917 8,892.969 8.633.011 104.173 8.730,518 8.892.969

Diverse Abilities Plus Limited (registration number: 1540805) Group Statement of Financial Position at 31st March 2025 Not• 2025 2024 Flxed ass•ts Tangible as%Èts 12 8,475,083 8.475.083 8,352,398 ,352,398 Curreni assets Stock and work in progress Receivables 3,653 761,194 1,541,608 2,306.455 1451,0081 943 1,653,731 1,650.224 3.304.898 11,136,068) 14 Cash at bank and in hand Payables.. amounts fall￿n9 due within one year Net current assets Tot•1 ¥ssets less current Ilabllltles 15 1.855.387 10.330.470 2.168.830 10.521,228 Payables.. amounts falling due after more than one year 16 11,599,952) 11,628,259) N•t as$ets 8.730.518 8.892,969 The fvnds of th• charlty: Re51ricted funds in surplus Revaluation reserve Unrestricted income funds 22123 22123 104,113 3,400,597 2,755.716 2,470,092 293,917 3,400,597 2,619,001 2,579,454 22123 Unrestricted designated funds T¢knl chatity fvnds 8,730,518 8.892.969 Approved bythe Board on.. 2011112025 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.

Diverse Abilities Plus Limited (registration number: 1540805) Company Only Statement of Financial Position at 31st March 2025 2025 2024 Fixed assels Tangible assets lfivestmenls 8,474.870 8.350,701 8.474.871 8,350.702 Currentassets Stock and work in pro9rÈss Receivable5 Cash at bank and in hand 3,653 681.080 1,478.589 2,163.322 1442,9561 943 1,706,664 1,480,560 3.188,167 11,125,142) 14 Payablès.. amounts falling due within one year Net current assets Total a5sets1o5s current Ilabllltl•$ 1,720,366 10.195.237 2.023.025 10.413.727 Payables.. amounts falling due after more than one year 11,599,952) 11,628,2591 N•t as$ets 8,595,285 8.785.468 Th• fundsol th• charlty: Resiricted funds in surplus Revaluation ReseNe Unrestricted income funds 22123 104.113 3,400.597 2,620.483 2,470,092 293,917 3,400,597 2,511,498 22123 22123 Unrestricted Designated Funds 2,579,454 Total funds 8.595.285 .785,468 Approved by the Board on: 2011112025 And signed on its behalf by: MrJ. 5miih Ichairmanl Trustee The note5 on pages 30 to 43 form an integra5 part of these financial statements.

Diverse Abilities Plus Limited (registration number: 1540805) Group Cash Flow Statement forthe Year Ended 31st March 2025 Note 2025 2024 Net cash flow from operating activities Returns on investments and servicing of finance 20 201,651 39,040 131,492 37,868 Capital expeTrditure and financial investment Purchase of tangible fixed assets ProceedslLoss from sales/deposals oftangible fixed assets Proceeds from sales of investments Purchase investments 1321,0001 {231,8661 750 Cash outflow before rnanagement of liquid resources and financln 180,309) 161,7561 Flnanclng Loan Repayments Barclays Loan Advances CAF Loan Re ments CAF Increase in cash Chan e in cash and (ash e {1,524,1451 1,600,000 19,5281 66,327 4,571 128,3071 128,3071 {108,616) ulvalents Reconcillation of net cash flow to movement in net funds Note 2025 2024 Change in cash and cash equivalents 20 1108,616} 4,571 Cash and cash equivalents atthe beginning of the reporting period 20 1,650,224 1,645,653 Cash and cash equivalents at the end of the reporting eriod 20 1,541,608 1,650,224

Notes to the financial statements for the year ended 31 st March 2025 1. Accounting Policies The following accounting policies have been consistently used in dealing Wlth items which are conSide￿d material in Yelation to the charity's financial statements. Basls of pr•parntlon Diverse Abilities Plu5 is a charitable cornpany limited by guarantee in the United Kingdom. In the event of the charty being wound up. the liability in respect of the guaranteès is limited to £1 per member of the charty. The address of the registered office is given in the charity information on page 1 of these f4nancia5 siatements. The nature of the charity's opèrations and principal activities are the care, education and advancement of per50n5 Wlth ceiebral pa￿Y or other similar disabtlities. The charty constitutes a public benefit entity as defined by FRS 102. The financial statements have beèn prepared in accordance wtth Accounting and Reporting by Charities.. Statement of Recornmènded Practice applicable to charities preparing their accounts ID a¢cordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Att 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 faif value. The Itnancsal statementsare prepared in sterting which is the functional currency of the charity and rounded to the nearest £. The signifitsnt accounting policies applsed in the preparation of these fi'nancial statements are set out below. These policies have been consistently applied to all years presented unles5 Othetivise ststed. Going Concern After reviewing the Charity's forecasts and projections, the trustee5 have a reasonable expectation that the Charity ha5 adequate resources to continue in operational existence foi the foreseeable future. The Charity therefore continues to adopt the going concern basis sn preparing its consolidated financial statements. Grr*up financial statements These linancial statements consolidate the results of the charity and its wholly owned subsidiariés Edwards Support Service5 Limited (registered number 080303441 and Edwards Facility Services (registered number 140164551. A sep3fate statement of financial activities and income and expenditure accoLtnt are not presented for the charty itsèlffollowing the exemptions afforded by the SORP. Fund a¢eountlftg policy Unrestricted income funds are general funds that are available for use at the Trustee5' dIsC￿tion in furtherance of the objettives of the charity- Restricted funds are those donated lor use in a particular area or for specific purposes, the use of which Is Testricted to that area or purpose. Designated funds are unrestricted funds Set aside at the dISc￿tion of the Trustees for specific purposes mainly to protect assets that ensure the continuation of the charities objectives. FLtrther detsi15 of each fund are disclosed in note 22. lThcomlng rns•yrc•s Voluntary income is ieceived by way of donations and gifts, subscriptions, covenants and fundraising activities. Such incorne is recognised when there is an entitlement, certainty of receipt and tha amount can be measured with sufficient Teliability. Income due for fees from local authorities aré credited to the Statement ol Financial ActIv￿leS when the servicè has been performed with the exception of Langside School, which is invoiced in advance. Amounts are treated as unrestricted income, except regarding gTants from the Department lor Education, which is specifically lor the use of Langsidtr School which are used within the year. Gift5 in kind are recognised in different ways dependent on how they are used by the charity.. l. Those donated for resale produce income when they are sold. They are valued at the amount attually fealised. 2. Those donated for onward transmission to beneficiaries are included in the Statement of Financial A￿1VitieS a5 snc(Kning resources and resources expended when they afe distributed. They are valued at the amountthe chartywould have had to pay to acquire them.

1. Those donated for use by the charity itself are included when receivable. They are valued at the arnount the charity would have had to pay to acquire them. Incoming resoijrce5 from tax reclairns are included in the Statement of Financial Activities at the same time as the gFft to which they relate. Any incorne deferred is related to income received/snvoiced but related to a futu￿ financial year. Interest on deposit amounts is recognised on an accruals basis. Incofne fiom charitabl& activitÈes includes income ￿cOgnIsed as earned las the related goods or services ale Pfovided 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 io the grant. R•source5 •xp•nd•d Liabilities are recognised as soon asthere 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 a99regate all costs related to the cate90ry. Costs of 9eneratin9 funds arè the costs associated with attracting voluntsry income. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its benelicia¥ies. It includes both costs that can be allocated di¥ectly to such activities and those costs ol 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 Tnjstees on govemance or constitutv)nal wnatters. Allocatlon of ¢osts The apportionment of central costs takès account of the actual costs incLJrred in supporting each service. As number of service users, and hence fee income, is broadly a measure of central support needs, the recharge isset as a percentzge of each service's income. The actual percentage charged to each setvice takes account of how much administrative support exists within each service. Flxod ass•ts Fixed assets are ststed at ori9inal cost or valuation, or if donated. the value at date of receipt. Thè charity has adopted the revaluation model for its properties. Under the revaluation model. an item of propèty, whose fair value can be measured reliably shall be carrièd 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. Doprntlat5on Depreciation is provided on tangible fixed as5etS SO a5 to write off the cost or valuation, less any estimated residual Value, over their experted useful economic life15ee the table belowl. An additional asset category has b&en a(Hed in 24125 'Leased asset refurbishment,, this specifically relates to The Treehouse refurbishment. The Treehouse is a leased asset (current leasè period 10 years to 31112120331. Assets relating to the refurbishment of this asset that will last the life of the lease are depreciatèd over the remaining life of the lease. Freehold buildings 1% straight line Equipment and fittings 25% straight line basis Motor vehicles 25% straight line basis Refurbishment of leased asset Over the remaining lile of theloase at time of purchase Gifted items In accordance with above rates Inv•stm•nts Fixed asset investments are included at market value al the Balance Sheet date. Realised gains and lossès on investments are Calculated a5 the dIffe￿nCe between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or creditéd to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the mtrvement in market values c4uring the yèar and are credited or charged to the Siètèment of Financial Aetivities based on the markèt value at the year end. Investmen15 in Subsidiaries are valued at cost les5 provision for impaiment Stsd( 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 iesale or di5t¥ibution are not included in the linancial statements until they are sold or distributed. Trad• r•¢elvabl•s Trade réceivables a￿ amounts due from customers for merchandise sold or services performed In the ordinary course ol busines5. Trade debtDrs are recognised initially at the transaction price. They are subsequently measured at amortised cost usin9 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 amount5 due ccording to the original terms of the receivables. Cash and f4$h •qulvalents Cash and cash equivalents are basic financial asset5 and include cash in hand, deposits held at call wtth banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdraft5 are showrfn within borrowin9s in current liabilities. Trade payables Trade creditors a￿ obligations to pay for goods or seryicè5 that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity doES not have an unconditional right, èt the end of the reporting period, to d8fer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporttng date, they are presented a5 non-current liabilities. Trade creditors are recogni5ed initially at the transaction price and subsequenily measured at amortised cost USFng the effèttNe intere* method. Borrowln9$ Interest-bearing borrowin9s are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are 5ubseqvently carried at amortlsed cost, with the diffeFence between the proceeds, net of transaction costs, and the amount due on redemption being recognised a5 3 charge to the Statemènt ol Financial Activitiès over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is incltjded 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 fnonths aft81 the reporting date. Concessionary loans include those payable to third parties which are interest free or below mèrket interèst rates and are received to advance charitable purposes. All loans are measured at cost, less impairmént as permitted by section 34 of FRS 102. PmV1￿onS Provisions are recognised wherg the charity has a present obli9ation resulting from a past event that will probably result in thetransfer of funds to a third party and the amount due to settle TS known or can be reliably estimated. Finandal Instruments The Group only has financial assets and linancial liabilities of a kind that quèlify as basic financial in5trurnents. Employ•¢ k¢nelits The costs ofshort-term employee benefits are recognisèd a5 a liability and an expènse. Thè cost ol any unused holiday entitlement 15 r&co9nisod in the period in which thè employee's services a received.

Termination benelits are recognised immediately a5 an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benef￿. P•Thsions The tharity operates a defined contribution pension scheme, Contribution5 are charged in the Ststement of Financial Artivities as they bècome payable in accordance with the rules of the scheme. Some employees are members of the Teachèrs, Pansion 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 underlyin9 assets and liabilities in thè scheme on a consistent and reasonable basis. The contributions to the Scheme are therefore accounted for on a defined contribution basi5. Contributions to the Scheme by employee5 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 Estirnates Pfocess. The administrative expenses associated with the operation of the Scheme are borne by the Department for Education and reported in Department lor Education's financial statements. The scheme is managed by the Department for Education and administered under contratt by Capits 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 io make pension deficit payments of £4,436 pa over the period to March 2028, accordinglythis is shown a5 a liability in these accounts. The total of contractual future deficit funding payments is dtscounted to an estimated cur¥ent value. The discount rate chosen is the redemption yield on a UK government bond of approximately the same duration as the liability. Op•rating leases R8ntals payable under operatjll9 leases are charged in the Statement of Financial Activities on a Straight line basis overthe lease term. 2.Voluntary Income Unrestrl¢ted R•strided funds funds Total fvnds 2025 Unre5tr1¢tod R•strtrted Totsl funds Trds funds 2024 Donations Gift Aid Reclaimed Grants 144.766 30.779 9.772 185.317 108.493 253,259 1.035 31.814 562,360 572.132 671.888 857.2Q5 143,538 17,755 24,943 186,236 85,841 559 429,174 515,574 229.379 18,314 454.117 701.810 3. Incoming resources from charitable activities Unre￿￿￿ed Restricrod Total funds funds funds 2025 Unr•strlrt•d Restrfcted Total nds funds funds 2024 Réntal Income Langside School fees Children s servic&s Adults, Services Advice 263,238 2,406,139 1.570,879 4,992.227 32.664 124.311 9.389.458 263.238 2A06.139 1,570.879 4,992.227 32,664 124,311 9,389.458 252,049 2,034,311 1,569,876 4,684,350 32,537 100,187 8,673.304 252,049 2,034,311 1,569,876 4,684,350 32,537 100,181 .673,304 Transport 4. Other tradlng activities unre￿rirt•d R•strfcted T¢)tsl fund$ fiind5 lunds 202S Unre5trictsd Restrirted T*)tal lund$ funds funds 2024 Fundraising Events 107.571 24.295 131,866 148,946 3,260 Income from othei Trading Activsties in the C￿r￿nt year £131,866 of which £24,295 was restricted, and prior year £152,206 was unrestricted. 152,206

1. Investment Income Unr•slrict•d R¢stricted Yotsl ndg nds funds 2025 Unrestrieted Restrlrted T¢)t•l funds funds nd$ 2024 Interest on Cash Deposits 39.040 39,040 39,040 39.040 37,868 37.868 37.868 37,868
2. Other Incoming resources Unrestrlct•d Rtstrirted Totsl funds nds funds 2025 Unrestrfct•d R•StrIrt￿ Total funds fund$ funds 2024 Facility management income Income from Sale of Fixed Assets InsLJrance claims Tax Teclaimed Income from external training 750 750 4.574 4.574 1,842 1.842 4,574 4.574 2.592 2,592

3. Analysis of charitable activitie5 Totsl 2025 Tot•1 2024 Employment costs linc Agency) Estsblishrnent costs Other Operating Costs Teachin9 and educational supplies Transport Costs Publicity and marketing Legal and professional eosts Bank charges/Loan inteiest Dep￿tIatiOn of tangible Non Current Assets Bad DebtsProvision 8.367.854 7.510.166 419.176 346,737 612.008 568.127 3.646 5,438 68.270 58,091 166.481 152,798 31.064 36,696 128.547 126,223 198.315 176.528 205,528 111.0371 10.200.889 8.969.769 Charitsble attivitie5 was £10.200,88912024.. £8,969,769) of which £925,245 were attributsble to restricted funds 12024.. £592,461) and £9,275,644 were attributable to unrestritted funds12024.. £8.377.3081. The analysis of charitable activities is split between direct and support costs as follows: Stalf costs Depreciatlon Other Total 2025 Staff cosls D•pro¢lat•on Oth•r Total 2024 Direct costs 7,737.194 173,775 1.214.247 9.125,216 6,994,972 154.671 879,305 8,028,948 Support costs 630.660 24,$40 420.473 1,075.673 515,194 21.858 403,769 940,821 Charitable 8.367,854 198.315 1,1•34,720 10.200.889 7.510.106 176.529 1.283.074 8,969.769 activit+es

4. Other recognised gains No other recognised gains in the 2024125 financial year.

5. Trustees. remuneration and expenses No trustees received any remuneration during the year. No expenses were paid to trustees in the year.
6. Net expendlture Net expenditure is Stated after charging.. 2025 2024 Auditors, remuneration - audit services Auditors, remuneration - other sefvices Depreciation of tangible Non Current Assets 17,036 3,960 198.315 19.920 600 176,529

7. Employee remuneration The average and FTE number of persons employed by the chanty lexcludin9 trustees) during the year. analysed by category, was as follows.. 2025 2024 No. 2025 2024 Av•rage Central office Langside School Children's services Adult services Advico services Directors CEO No. No. 27 23 Central office 61 Lang5ide Schoo5 126 Children's services 160 Adult services 25 50 21 44 41 103 71 128 172 109 Advice services Direttors CEO 10 411 381 230 213 The a99regate payroll costs of these perwns wère as follows.. 2025 2024 Wages and salaries lex A9encyl Social security Inc. Apprenticeship levy ()ther pension costs 7,073,541 596,956 241,647 7.912.144 6.161.243 497,578 201,279 6,860,100 Senior employees- during the yèar, the number of senior employees who received emoluments falling within the following ranges was.. 2025 2024 No. £100,001 - £110,000 £70,001 £80,000 £60,001 £7D,000 The rotsl employee benefits of the senior employees during the year were., CEO £109,24112024.. £94.6161 and national insurance costs of £13,82012024.. £12,071). During the year, pension contributions on behalf of this stafl member amounted to £6.35512024.. £4,739), Principal £79,67112024.. £75,231), Nl contributions £9,73912024.. £9,126), pènsion contributions £22,84912024.. £17,814), Senior Teaching Staff £60,85012024.. £56,334), Nl contributions £7,14212024.. £6.5181, pension contributions £17,81412024= £13,339).

8. Tangible Non Current Assets (Group) Freehold Motor Equipm•nt Glfted Intore5t In land v•hlcl•$ and fittings ass•ts and buildin9S L•ased property & enhanc•ments Total Cost orvèluatron.. As at l April 2024 Additions Revaluation Transler Disposals As at 31 March 2025 8.324.863 148,523 1.122.556 309,478 3,600 23,054 133.267 9.905,420 321.000 161.079 160.1351 00.135 8.328,463 171.577 1.195.688 309.478 221,214 10.226,420 Depreciation.. As at 1 April 2024 Revaluation Eliminated on disposals Transfer Charge loithè yéar As at 31 March 2Q25 300,339 129,953 813.342 309.388 1.553.022 62.307 7,892 362,646 137,845 118.802 932.144 309.388 9,314 198.315 9.314 1,751.337 Net book value: As at 31 March 2025 A5 at 1 April 2024 7.965,817 33.732 8,024,524 18,570 203.544 309,214 90 90 211,900 8.475,083 8.352,398 2025 2024 Charity Subsidiary. Edwards Support SeThices Limited 8A74.870 213 8.475.083 8,350,701 1.697 8,352,398 The f￿￿hOld interest in land and buildin9s include5 both residential and non-residential properties employed in the provi%on of the charities services. The residential properties were re-valued at 31 March 2023 by independent valuer5 for 8arclays and CAF Bank.

9. Investments held as Non Current Assets (Charlty) Subsidiaries (CharSty}: Nam• ol wid•rtsklng Company Numb•r Edwards Support Services Limited 08030344 Nature ol busln•ss hlatur• of % held Dlrertl control Indlr•rt Provision of supported living Ordinary 100 Direct accommodation for èdults Shares with disabilit*es Dormant Edward Facilities Services Limited 14016455 Sole member 100 Dirert The regISte￿d office of the above companies is Langside School, Lan95ide Avenue. Poole, Dorset, BH12 5BN.

10. Receivables Group 2025 Charity 2025 Group 2024 Ch•rlty 2024 Amount due from group undertaking Trade receivables Pfepa ments and accrued income 153,6051 306,429 1,195,353 428,256 458,378 681.080 1.653,731 75,776 1,186,144 444,744 1.706,664 319,180 442,014 761.194

11. Payables: Amounts falllng due within one year Group Charlty 2025 2025 Group 2024 Charity 2024 Bank loans Isecuredl Trade payables Taxation and Social securty linc. VATI Accruals and deferred income Pension deficit l$ee rbote 191 27,264 187,795 165,327 58,288 12,394 451.068 27.264 22,213 182,21D 191,988 164,507 153,705 62,063 762,618 6.912 5,544 442.956 1.136.068 22,213 186,123 150,602 759,292 6,912 1,125.142 The mortgage was repaid september 2023 and refinancing wa5 taken with CAF Bank. The CAF Bank loan of £1.56k is secured by a fixed charge over fixed assets and rental income and a floating charge over all present and future undertaking5 and assets.
12. Payables: Amounts falling due after more than one year (Group and Charlty) 2025 2024 CAF Loan Loan 1,539,952 1,568.259 60,000 60,000 1,599.952 1,628.259 Othe¥ loans are secured against the residential propety for which the loan funds were used to PL*rchase.
13. Capitsl commitments Capitsl commitments at the year end are nil for 202412512023124.. nill.

14. Operating lease commltments As at 31 March 2025, the charity had annual commitments under non-cancellable oper*ing leases as follows-. Operating leases which expire.. Land and bulldings 2025 2024 Within one year Within two and thve 106,390 41,145 147,535 135,366 144,625 279.991 ears

15. Pension scheme Defin•d b•n•fit p•nslon s¢htme- Teach•rs Some etnployees are members of the Teachers. Pension Scheme. which is a multi-employer, unfunded, pay a5 you go, defined benefit scheffle. The scheme'5 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 8usiness Services Limited.The latest accounts are available on the o oc k webstto. D•fined b•n•frt p•nsion $c￿Me- TPT The company operates a defined benelit pension Scheme. The pension cost charge for the period represents contribthions payable by the charity to the scheme and amounted to £152.56312024.. £127,746). The scheme is classified as a'last man standing, arrangement. Therefore the company is potentially li8ble for other participating employers, obligations il those employers are unable to meet their share of the schem& deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annurty purchase basss on withdrawal from the scheme. The most recent completed three year valuation was at September 2023. The result of the valuation showed that the actuarial value of the assets was £514.9m, liabilities of £531 m, and a deficit of £16.1 m. Diverse Abilities Plus has been advised that it will need to make annual deficit contributions of £4k in the fi'nancial year 2025126. This amount is based on the current actuèrial assumptions and may vary in the future as a ￿sUIt of actual performance of the Pension Plan. The current recovery period at 31 st March 2025 is 3 years ending March 2028. Reconcili*ion 202S 2024 Provision * start of period Unwinding of the discount factor Deficit contribution paid Remeasurements- amendments to the contribution schedule Provision & end of pèriod 5,544 11.868 146 15,6521 16.7821 12.394 458 12,432 5,544 Dije within one yeèr Due after one year 4,436 8,872 5,544

16. Reconciliation of net movements in funds to operating cash flows 2025 2024 Net incoming resources Adjusknents lor Investment tncome Depreciation, amortisation and impairment chargès IProfitl/Loss on sale on non current assets Movement on Stock Revaluation of Freehold Property Rèmeasurement of pension scheme Movement In Working Caphal Decrease/lincreasel in Receivables IDecreasel/increase in Payables Other 1162,4511 259,9S8 139,0401 198,315 137,8681 176.528 17501 2,715 12,7101 892,537 1685,0001 1433,2341 164,143 201,651 131,492 Analysi5 of Change in Debt At 1 April 2024 At startof y•ar C•sh flows At 31 March 2025 Other non-ca$h changes Atyear end Cash Loans dve within one year Loans d(Je after one year 1,650,224 122,2131 11,628,259) 12481 1108,6161 1,541,608 127.2641 11,599,9521 185,6081 15,0511 28.307 23,256 1108,6161 At 1 April 2023 At startof year At 31 March 2024 Other non-cash changes At year end Cash flow$ Cash Loans due within one year Loans due after one year 1,645,653 {1,524,1451 160,0001 61,508 4,571 1,650,224 122,2131 11,628,259) 12481 1,501,932 11,568,259) 166,3271 4,571

17. Related partles Controlllng entlty The charity is controlled by the trustee5 who are all directors of the company. R•lated party tran￿￿10￿5 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 £1,83612024: £2,2451. M5. L. Lucas-Rowe Is a director of Adventure Wonderland who supplied prc>pety and services to the value of £113,53712024.. £25,680).

22.Analysis of funds (Group and Charity) At 1 Aprll Incomlng Resour(•s R•valuatlon Transf•rs Total at 31 2024 resources exp•nd•d 9alns March 2025 D•signat•d fvnd$ Lang5ide development Freehold Commercial Property Revaluation reserve attributable to the designated properties 115,976 2.463,478 77,449 38,527 2,431,565 131,9131 1.532,847 1.532,841 4,112.295 77,449 131,9131 4,002,933 G•ner•l Fwnds Revaluation reserve Unrestricted income fund 1.867,756 2.619,001 4,486,757 7,867.756 2.755,716 4,623,472 9,725,960 9,581,900 9.725,960 9,581,900 17,3451 17.3451 R•stTiCt•d lunds Splash Appeal Beehive Restritted Beehive Activities Advice IDisability Wessexl Lily's Place Restricted Lily's Place Equipment & Activitie5 Coping with CHAOS Rèstricted Langside General and Activities Langside Equipment Supported LNing Events Supported Living Lulworth Gardening Supported Livng General Projects The Treehouse 284.003 4,573 825 14.543 204,142 14,543 80,686 4,573 948 28,582 1,502 29,476 28.291 1,502 20,488 1,239 8,988 330,422 71,453 21,423 1.574 330,422 71,453 21,423 1.442 4,148 4,280 245 245 364 364 108,009 108,009 88,010 123,166 293,917 696,183 925,245 8,892,969 10,422,143 10,584,595 39,258 39,258 4.102 104,113 8,730,518

Prior Year At 1 Aprll Incoming R•sour¢es Revaluatlon Transfevs At 31 March 2023 resources •xpèftd•d gains 2024 Deslgnated fund5 Langside development Freehold Commercial Propety Revaluation reserve attributable to the de519naled propertie5 115,976 2,495,381 115,976 2,463,478 131,9031 1,532,841 1,532.841 4,144,198 131.9031 4,112.295 G•neral Funds Revaluation reserve 1,867,756 2,263,658 9,048,946 8.678,426 4,131,414 9,048,946 8.678,426 1,867,756 2,619,001 4,486,757 Unrestricted income fund 115,1771 115,1771 R*stri¢t•d fvnds Splash Appeal Beehive Restricted Beehive Activities Advice (Disability Wessex) Lily's Place Restricted Lily's Place Equipment Coping Wtth CHAOS Restricted Langside General and Activitie5 Langside Equipment Supported Living Events Supported Living Lulworth Gardening Supported Living General Projects The Treehouse 323,982 4,573 7,388 6,642 12,000 25.915 300 5.8QO 222,502 59,828 27,871 47,367 6,642 12.000 25,423 1,893 11,807 222,502 62,328 27,871 193 284.003 4,573 456 948 1,593 29 5,978 2,500 4,341 4,148 245 245 4,824 10,500 3,000 9,097 101,236 111,736 46,352 90,537 357,399 518,834 629,396 8,633,011 9.567,780 9,307,822 1,273 44,185 47,080 293,917 8,892,969 2025 2024 Charity Subsidiary.. Edwards Support Services Limited .595.285 135,233 8,730,518 8.785,468 107,501 8,892,969

The lollowlAg fvnds ar• d•slgnated: Langside Development: this fund was established by the parents of a pupil who attended Langsidè School. The purpose of the fund is for development of the School and it5 facilities. Freehold commercial propéty and the associated revaluation reseNe are designated - this relates to the commeicial properties without which the charity could not run three o its core services,. Langside Schogl. The Be&hivÈ,8nd Lity's Place. The unrestricted revaluation ieserve relates to the domestic properties. Th• following funds rtstrnct•d fwth¢ u$e of the particular s•nAce n•med: Splash Appeal.. provision of a therapy pool for adults and children. Dve to time passed since the launch of The Splash Appeal. which started just before the COVID period. Saw fundraising efforts cease on this for nearly two years. Talbot Villa9e Trust has had to withdraw the pledge for £200k, however once the project is ready to commence this will be renewed. Beehive restricted.. general expenses just forThe Beehive. Beehiveactivities.. daily artivities/therapies in the building and out in the community. Advice (previously Disability Wessex) resitricted.. general advice expenses for the running of the Service with some specific grants forthose hard ol hearing and those in extreme povÈty. Lily'5 Place restricted.. general expenseg just for LI1￿$. Lily'5 Place equipment.. equipment specih"c for Lilrfs. Coping with CHAOS restrictéd.. general expenses for the provision of the service and related costs. Langside general and activities.. daily artivities specifi'cally for Langside School. Langside equipment.. equipment specifically for Lang5ide. Supported Living events.. monies raised for events. Supported Living gardening-. monies raised from produce to eontinue gardenin9 activities. SLJPPOrted Living general.. for the general use of this service. Project51Shape51Respite Bungalow.. rèstricted to the children's services. Transitions, and La%ford Lod9e young adult respite home. The Treehouse fund was set up to raise funds for the new premises to accommodate CWC/PMT and Central Servicè5.This has enabled th& school to increase the number of pupils who can attend Langside School, and the stud￿ based at this site is used to increase the number of adults who can attend The Beehive day centre. Transfers have been made from general funds where thé cost of an attivity or invesiment has not been fully covered byfundraised income. The following rèstTitted funds received donations during the year from many sources including the following: Coping with CHAOS was supported by BCP Council and Dorset Council, Project was also 5UPPQrted by BCP. Hampshire and Dorset Councils.

1. Net assets by fund (Group) Unrestrfctad De$lgn•t•d Rostrfet•d Total funds UnTestficted DesTgnated Restricted Total f(Jnds funds fvnds nds 2025 funds funds lunds 2024 Tangible assets 4.510,677 3,904,406 8,475.083 4,356,079 3,996.319 8,352,398 Investrnents Current asset5 115,976 293,917 3,304.898 2,163.815 38,527 104,113 2,306,455 2,895,005 Payables.. Amounts falling due within one year Payables: Amount5 falling due 11,599.952) after one year Net Assets 1451.068) 1451.0681 11,136,068) 11,136,068) (1.$99.952) 11,628,259) 11,628.2591 4.623.472 4.002.933 104,113 8.595.285 4.486,757 4,112.295 293,917 8,892,969 Charity Subsidiary: Edward Support Service 4,488,239 4,002.933 104,113 8.590.540 4.379,541 4,112,295 293,917 8,785,753 135.233 135.233 107,216 107.216 4.623A72 4.002,933 104.113 8.730.518 4.486.757 4.112.295 293.917 8,892.969
2. Provision for Accrued Holiday Pay A pfovision exists for holiday balances accrued as a result of services rendered in the current period and which employees alé entitled to carry fotward. The holiday pefigd runs from 1 stApril to 30th March inclusive and all holiday entitlèment should be used by the end of that period. In certain exceptional circumstances holiday can be carried forward and the value of accrued holiday pay at thé end 012025125 was £3,47912023124 was £1,000).
3. Financlal Risk Management The charity has exp05ure to three main areas of Financial risk- IsqLJidty, customer crèdit exposurè, and interest ratè Uquldlty rf$k The objective of the charity in mana9ing liquidity risk is to ensure that it can meet its fi'nancial obligation5 as and when they fall due. The charity expects to meet its financ￿31 obligations through operatin9 Cash flows. In the event that the operating cash flows would not COVeT all the linanciÈl obligations the company has ¢￿dit options available. The charity 15 in a position to meet its commitments and obligations as they come duè. Custom•r Cr•dit Exposur• The charity may offer credit terms to r(s customers which allow payment of the debt after delivery of the goods or services. The charity is at ri$k to the extent that a customer may be unable to pay the debt on the specilied due dat8. The risk is mitl9ated bythe strong on-going customer relationships and provision5 are in place to cover any perceived bad debt. Interest rat• 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 cont¥nually and will decide upon the tenure of these mortgages based on a view of the luture direttion of interest rate5.

e DiverseAbilities Dorset's Disability Charity diverseabilities.org.uk Company Registration Number 1540805:. Registered as a charity in accordance with the Charities Act 1993. Charity Number 282197