Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, United Kingdom.

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

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The Company recognises revenue when:
-The amount of revenue can be reliably measured;
- It is probable that future economic benefits will flow to the entity; and
- Specific criteria have been met for each of the Company's activities.

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantially enacted by the reporting date in the countries where the company operates and generates taxable income.

Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Furniture, fittings and equipment	25% reducing balance

Intangible assets

Intangible assets are stated in the balance sheet at cost less any subsequent accumulated amortisation and susequent accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangible assets	20% straight line

Leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Assets held under hire purchase agreements are capitalised as plant and machinery and depreciated over the shorter of the lease term and their useful lives. The capital element of the finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Defined contribution pension obligation

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

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.


 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 20 (2024 - 22).

Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	56,188	56,188
At 31 March 2025	56,188	56,188
Amortisation
At 1 April 2024	56,188	56,188
At 31 March 2025	56,188	56,188
Carrying amount
At 31 March 2025	-	-

Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	62,389	34,320	96,709
At 31 March 2025	62,389	34,320	96,709
Depreciation
At 1 April 2024	60,947	31,387	92,334
Charge for the year	361	733	1,094
At 31 March 2025	61,308	32,120	93,428
Carrying amount
At 31 March 2025	1,081	2,200	3,281
At 31 March 2024	1,442	2,933	4,375

6

Debtors

	Note	2025 £	2024 £
Trade debtors		217,093	159,532
Amounts due from group undertakings		74,229	211,901
Other debtors		6,313	4,543
Prepayments		9,372	10,721
		307,007	386,697

Diagrama Children's Services Limited

Notes to the Financial Statements

Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	206,932	128,730
Amounts owed to group undertakings	210,747	238,800
Taxation and social security	12,084	12,643
Accruals and deferred income	11,357	12,300
Other creditors	331	1,393
	441,451	393,866

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
100 Ordinary shares of £1 each	100	100	100	100

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £4,584 (2024 - £4,584).

10	Parent and ultimate parent undertaking

The company's immediate parent is Diagrama Foundation - Psychosocial Intervention, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Diagrama Foundation - Psychosocial Intervention. These financial statements are available upon request from Companies House, Crown Way, Cardiff, CF14 3UZ.

 

11	Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report was Darren Perry BA (Hons) ACA DChA, who signed for and on behalf of PKF Francis Clark on 15 December 2025.