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← The Log Cabin Charity

2025-03-31-accounts

Company registration number 10892952 (England and Wales) Charity registration number 1174220 (England and Wales)

THE LOG CABIN CHARITY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE LOG CABIN CHARITY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J M Davis W R Hardman R Bhamm JP (MA) K Dahanayake (Appointed 23 April 2025) Secretary J M Davis S Flynn Charity number 1174220 Company number 10892952 Registered office 259 Northfield Avenue Ealing London W5 4UA Independent examiner Clarke & Co Acorn House 33 Churchfield Road London W3 6AY Bankers HSBC Bank Plc PO Box 260 46 The Broadway Ealing London W5 5JR

THE LOG CABIN CHARITY

CONTENTS

Page
Trustees report 1 - 5
Statement of Trustees responsibilities 6
Independent examiner's report 7
Statement of financial activities 8 - 9
Summary income and expenditure account 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 23

THE LOG CABIN CHARITY

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Associations, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The Log Cabin is deeply committed to it's mission of providing inclusive, high quality play, social, and development opportunities for children and young people with additional needs, disabilities, in need or vulnerabilities. We aim to promote social inclusion, improved well-being and support for such children and their families by offering safe, stimulating, and accessible play environments.

Public benefit

In delivering our aims, Trustees confirm that they have considered the Charity Commission's guidance on public benefit. This involves a thorough review of our services and their impact on the community, ensuring we meet the needs of the children we serve and provide a clear public benefit. All services are designed to support those who would otherwise face significant barriers to accessing inclusive play and social opportunities. The Charity operates 50 weeks per year and provides the following core services for children aged 5-15:

To ensure accessibility, we provide free, safe transport for children who need additional support to get to and from sessions.

We also offer regular day trips , including museum visits, swimming, and recreational activities, during playschemes and weekends, giving children enriching experiences that promote independence, confidence, and social development.

THE LOG CABIN CHARITY

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

The results for the year are set out on pages 8 to 25.

During the reporting year, the charity:

Despite increased operational pressures and higher support needs, the charity remained a vital resource for families and local partners. We responded to rising demand by ensuring that we could continue to provide safe, high quality provision throughout.

Beneficiaries and Impact

Our services directly benefit children and young people with additional needs, disabilities, in need and vulnerabilities. Families report reduced isolation, improved resilience, and greater opportunities for their children to develop social skills in a safe, supported environment.

The wider community benefits through reduced pressure on statutory services, improved family stability, and greater inclusion for children who may otherwise be excluded from mainstream activities.

Future Plans

Looking ahead, the Trustees have identified the following priorities:

The Trustees remain committed to ensuring that children and young people with additional needs have access to safe, inclusive, and enriching opportunities that enable them to thrive.

Financial review

In this financial year the charity continued to receive restricted grants from John Lyon's Charity and the National Lottery Fund. There were also donations from local schools and supporters.

All of our staff receive the London Living Wage and it is our intention to continue with this practice. The year end deficit was £70,822.

THE LOG CABIN CHARITY

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

General Policies

The policies of the Trustees are to ensure The Log Cabin Charity operates in accordance with the rules laid down in its Memorandum and Articles of Association and within that context in accordance with its stated mission. More particularly the Trustees' aims are: -

• providing high quality services, such as holiday play schemes, after school club, and weekend club sessions for older young people.

• empowering children to make informed choices and to gain a sense of achievement and self-respect;

• providing opportunities for children to develop socially, physically, intellectually, creatively and emotionally;

• developing positive relationships with, and working partnerships with parents/carers, schools, the local community and other organisations;

• ensuring equality of opportunity for children who use the services and for the staff and volunteers;

• improving the welfare of families who have a child or children with additional needs by providing affordable childcare and short breaks for children and their parents/carers; and

• offering an inclusive service, integrating special needs and mainstream children in all activities and encouraging social interaction between all children, regardless of ability.

Reserve Policy

Subject to current requirements, all monies held at the bank are available for charitable purposes by the charity's objective and policies.

The Trustees aim to maintain free reserves in unrestricted funds at a level that equates to approximately three months of unrestricted charity expenditure. The current level of reserve meet this objective.

The playground, which is the charity's sole responsibility, needs major renovation. We aim to continue targeted fundraising for this project, but the charity will likely have to contribute substantially from any surplus fund we hold.

We will continue to build upon our existing links with local businesses from which we have received generous support in the past and developed new contacts in the local community.

Principal Grant Funding

The charity is supported by major funders and local trusts, enabling us to deliver essential services to children with disabilities, additional needs, and children in need, though future funding remains uncertain.

Investment Policy and Objectives

The charity has no surplus funds available for investing at present.

The Trustees are not currently considering investing due to the lack of adequate, regular and sustainable funding. Should surplus funds become evident then the Trustees will follow the law applicable to Trustees in such circumstances. Independent financial advice will always be obtained before making any investment. Investments held are legacy endowment funds.

THE LOG CABIN CHARITY

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Risk Management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees have assessed the major risks to which the charity is exposed and have put systems in place to mitigate their exposure to such risks.

Specific risk

Our charity faces several specific risks that could impact our ability to deliver services and maintain financial sustainability:

All of which may challenge our ability to sustain service delivery and staffing. The charity's leadership regularly reviews these specific risks, and we are actively working to mitigate them through strategic planning, financial forecasting, and efforts to diversify our income streams.

We are grateful to a few major funders whom have provided continuous restricted grants in the past two to three years but those are not always guaranteed to continue.

Structure, governance and management

The Log Cabin Charity merged with ''The Log Cabin'' (Charity No. 275183) in August 2017, taking on it's activities, assets, and ongoing obligations. A Board of Trustees govern the charity, responsible for strategic oversight, safeguarding and quality assurance, financial stewardship, and compliance with statutory requirements and best practice guidance.

Operational delivery is managed by the Senior Leadership Team, who oversee staffing, service quality, safeguarding, and day to day operations. This team is responsible for implementing the charity's strategic and managing our day to day services.

Other detailed information as required by SORP is shown on page 1 of the financial statements.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J M Davis

R Palfreeman (Resigned 11 April 2025) W R Hardman R Bhamm JP (MA) K Dahanayake (Appointed 23 April 2025) S Kieley (Appointed 12 November 2024 and resigned 27 May 2025)

THE LOG CABIN CHARITY

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational Structure

The Log Cabin Charity is run by a Management Committee of 4 Trustees (but not more than 15). Up to 5 members within this total may be co-opted at a special management committee meeting.

The Board of Trustees meets six times a year. The Head of Service and the Fund Raising Manager also attend the meetings.

Sub-committees, made up of Trustees and appropriate staff members, focus on finance and strategic planning, marketing and PR, human resources/remuneration and premises/health and safety.

Trustee Induction and Training

Training is given on what is expected of the Trustees under charity law, in particular acting as a Trustee, management and governance and strategic planning.

After obtaining enhanced DBS clearance new Trustees are inducted into the workings of the charity, including the policies and procedures of the Management Committee.

Disclosure of Information to the Independent Examiner

Each of the Directors has confirmed that there is no information of which they are aware which is relevant to the accounts but of which the Independent Examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Independent Examiner is aware of such information.

The Trustees report was approved by board of Board of Trustees and was signed by the secretary on behalf of the board of trustees.

J M Davis

Trustee

16 December 2025

THE LOG CABIN CHARITY

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees, who are also the directors of The Log Cabin Charity for the purpose of company law, are responsible for preparing the Trustees 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 which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE LOG CABIN CHARITY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LOG CABIN CHARITY

I report to the Trustees on my examination of the financial statements of The Log Cabin Charity (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Clarke & Co

M.T. Stower FCA

Acorn House 33 Churchfield Road London W3 6AY

Clarke & Co. Chartered Accountants

Dated: 16 December 2025

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THE LOG CABIN CHARITY

SUMMARY INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

All income funds
2025
£
Gross income
757,916
Total expenditure from income funds
832,153
Net expenditure for the year
(74,237)		 2024
£
755,359
841,252
(85,893)

THE LOG CABIN CHARITY

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
14
Investments
15
Current assets
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
The funds of the charity
Endowment funds
20
Unrestricted funds
21		 2025
£
96,112
329,484
425,596
(93,075)		 £
41,875
64,688
106,563
332,521
439,084
64,688
374,396
439,084		 2024
£
8,656
488,166
496,822
(96,822)		 £
48,633
61,273
109,906
400,000
509,906
61,273
448,633
509,906

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 16 December 2025

J M Davis Trustee

W R Hardman Trustee

Company registration number 10892952 (England and Wales)

THE LOG CABIN CHARITY

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
24
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(165,357)
(7,745)
14,420
6,675
-
(158,682)
488,166
329,484		 2024
£
(23,596)
2,115		 £
(15,890)
(21,481)
-
(37,371)
525,537
488,166

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Log Cabin Charity is a private company limited by guarantee incorporated in England and Wales. The registered office is 259 Northfield Avenue, Ealing, London, W5 4UA.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 20% Straight Line Motor vehicles 20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

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

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

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

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

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
13,740
-
Government and other
organisational grant
-
134,564
After school club and
children play scheme fees
544,359
-
558,099
134,564
Donations and gifts
Individual and
organisational donations
13,740
-
13,740
-
Grants receivable for core activities
London Borough of Ealing
- Voluntary sector grant
-
-
Other Grant
-
134,564
-
134,564		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
13,740
9,855
-
134,564
-
200,091
544,359
510,796
-
692,663
520,651
200,091
13,740
9,855
-
13,740
9,855
-
-
-
15,950
134,564
-
184,141
134,564
-
200,091		 Total
2024
£
9,855
200,091
510,796
720,742
9,855
9,855
15,950
184,141
200,091

4 Income from other trading activities

4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 7,815 7,438
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 14,420 2,115

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 43,018 25,064

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 216 2,335

8 Charitable activities

Charitable activities
Running
and
maintaining
children's
recreational
activities
Depreciation
and
impairment
2025
2025
£
£
Staff costs
525,170
-
Depreciation and
impairment
-
14,503
Direct charitable
activities cost
239,438
-
764,608
14,503
Share of support costs
47,786
-
Share of governance
costs
5,040
-
817,434
14,503
Analysis by fund
Unrestricted funds
682,870
14,503
Restricted funds
134,564
-
817,434
14,503		 Total
2025
Running
and
maintaining
children's
recreational
activities
Depreciation
and
impairment
2024
2024
£
£
£
525,170
491,522
-
14,503
-
14,553
239,438
298,426
-
779,111
789,948
14,553
47,786
29,376
-
5,040
5,040
-
831,937
824,364
14,553
697,373
624,273
14,553
134,564
200,091
-
831,937
824,364
14,553		 Total
2024
£
491,522
14,553
298,426
804,501
29,376
5,040
838,917
638,826
200,091
838,917

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 5,040 5,040
Depreciation of owned tangible fixed assets 14,503 14,553

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - Nil).

11 Employees

The average monthly number of employees during the year was:

Office and management
Operational
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
5
30
35
2025
£
492,146
25,042
7,982
525,170		 2024
Number
5
30
35
2024
£
457,516
26,324
7,682
491,522

There were no employees whose annual remuneration was more than £60,000.

12 Gains and losses on investments

Endowment Endowment
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments 3,415 1,118

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14
Tangible fixed assets
Plant and
equipment
£
Cost
At 1 April 2024
170,407
Additions
7,745
At 31 March 2025
178,152
Depreciation and impairment
At 1 April 2024
143,187
Depreciation charged in the year
10,222
At 31 March 2025
153,409
Carrying amount
At 31 March 2025
24,743
At 31 March 2024
27,219
15
Fixed asset investments
Cost or valuation
At 1 April 2024
Valuation changes
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
16
Debtors
Amounts falling due within one year:
Trade debtors		 Motor
vehicles
Total
£
£
41,822
212,229
-
7,745
41,822
219,974
20,408
163,595
4,282
14,504
24,690
178,099
17,132
41,875
21,414
48,633
Unlisted
investments
£
61,273
3,415
64,688
64,688
61,273
2025
2024
£
£
96,112
8,656

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
18
Trade creditors
Other creditors
Accruals
18
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods

Resources deferred in the year
Deferred income at 31 March 2025
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
2024
£
£
7,288
2,170
29,250
25,000
18,924
17,820
5,245
1,823
32,368
50,009
93,075
96,822
2025
2024
£
£
29,250
25,000
2025
2024
£
£
29,250
25,000
25,000
49,759
(25,000)
(49,759)
29,250
25,000
29,250
25,000
2025
2024
£
£
7,982
7,682

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Endowment funds

Endowment funds represent assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.

At 1 April Gains and At 31 March
2024 losses 2025
£ £ £
Permanent endowments
61,273 3,415 64,688
Previous year: At 1 April Gains and At 31 March
2023 losses 2024
£ £ £
Permanent endowments
60,155 1,118 61,273

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
Running cost 210,000 - - 210,000
Playground development 50,000 - - 50,000
General funds 188,633 623,352 (697,589) 114,396
448,633 623,352 (697,589) 374,396
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Running cost 210,000 - - 210,000
Playground development 200,000 - (150,000) 50,000
General funds 124,526 555,268 (491,161) 188,633
534,526 555,268 (641,161) 448,633

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Analysis of net assets between funds

Unrestricted
Endowment
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
41,875
-
Investments
-
64,688
Current assets/(liabilities)
332,521
-
374,396
64,688
Unrestricted
Endowment
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
48,633
-
Investments
-
61,273
Current assets/(liabilities)
400,000
-
448,633
61,273		 Total
2025
£
41,875
64,688
332,521
439,084
Total
2024
£
48,633
61,273
400,000
509,906

23 Related party transactions

Transactions with related parties

During the financial year, the charity had transactions with related parties in the ordinary course of business. These transactions were conducted on terms equivalent to those prevailing in arm's length transactions. Our Board of Trustees properly oversaw them to ensure compliance with our financial governance policies.

All related party transactions, including those involving trustees and senior management, are disclosed and monitored to ensure transparency and avoid conflicts of interest. Trustees and senior management must declare any potential conflicts at the start of each meeting, and no trustee receives any remuneration for their role beyond reimbursement for necessary expenses.

No material-related party transactions during the year financially impacted the charity's overall performance or operations.

During the year the charity entered into the following transactions with related parties:

The Log Cabin Charity provides 'out of school' services to children on premises and land leased from the London Borough of Ealing. The charity's work and facilities enable the Borough to fulfil its legal obligation to provide such facilities for children with special needs. The charity received £28,362 (2024 - £26,956) for holiday activity and food (HAF) programme and £9,314 (2024 - £16,164) for cleaning services from the London Borough of Ealing.

The Borough paid attendance fees where parents are entitled to free provision of after-school club and play scheme services totaling £489,942 (2024 - £465,042).

THE LOG CABIN CHARITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

24
Cash absorbed by operations
2025
£
Deficit for the year
(70,822)
Adjustments for:
Investment income recognised in statement of financial activities
(14,420)
Fair value gains and losses on investments
(3,415)
Depreciation and impairment of tangible fixed assets
14,503
Movements in working capital:
(Increase)/decrease in debtors
(87,456)
(Decrease)/increase in creditors
(7,997)
Increase/(decrease) in deferred income
4,250
Cash absorbed by operations
(165,357)		 2024
£
(84,775)
(2,115)
(1,118)
14,553
41,153
41,171
(24,759)
(15,890)

25 Analysis of changes in net funds

The charity had no debt during the year.

26 Mergers

At 1st April 2018 The Log Cabin Charity assumed the activities of "The Log Cabin", a registered charity with similar objectives. The transaction has been treated as a merger in accordance with the guidance offered by SORP "Accounting and Reporting by Charities" the Statement of Recommended Practice for Charities applying FRS102.