.Owl Blue IA company Ilmlted by guarantee) Unaudlted flnanclal statements for the year ended 31 August 2025 Charlty number: 1191a14 Company number: 06994121 robinson+co Chartered Accountants
Owl Blue {A company Ilmited by guarantee) Contents Pa Legal and admlnlstratlve Inforniatlon Trustees, report Independent examtners, report Statement of Ilnanclal attlvltles Statement of flnanclal postlon 9-10 Notes to the Ilnanclal ststements 11-20
Owl Blue {A company Ilmlted by guarantee) Legal and administrative information Charlty number 1191314 Company reglstratlon,number 06994121 Re81st8red offlca 88 Senhou5e Street Maryport CA15 6BS Trustees MrR B Goodwln Mrp M Hoyle$ MISS S J Hooks Mrs S LSte81e Resluned 0311112025 Accountanls roblnson+co Oxford Chambers New Oxford Street Workln8ton CA14 2LR Banker5 Natwest Bank pl¢ 31 Pow Street Workln8ton CA14 3AE Page I
Owl Blue (A company Ilmlted bv Euarantee) Report of the trustees {incorporating the directors. report) for the year ended 31 August 2025 The trustees present thelr report and the financlal statemÈnts for the year ended 31 August 2025. The trustees, who are also dlrertors of.owl Blue for the purposes of company law and who Served durin8 the year and up to the date of this report are Set out on page L structure, governan and mJnagemÈnt Owl Blue Isia not-for-proflt organisation and15 a cornpany Ilmitsd by guarantee. It was incorporated on 19'August 2009 as Asante and was known as Asante Sana Foundation from 7 January 2010 to 27 February 2016. It. is Boverned by Its Memorandum and Artlcle5 of Association dated 19 August 2009, as amended on 14 September 2020. The Board of Owl Blue meets'four times a year In addltlon to the AGM. The Board members of Owl Blue art as trustees and have the powers and obll8atlons of company dlrectors under the Companles Act 2006. The trustees are not entltled to or pald Jny remuneratlon, Owl Blue also purchased Insurance to protect It from any1055 whlch mlght arlse from neglect or any default of Its rtaff or trustees and to Indemnlfy the trustee5 agalnst the consequences of105s or default on thelr part. Oblectlve5 and act5vltles l. The Telief of persons withln the autl$m $pectrum dlsorder, In¢ludlng pathologlcal demand avOIdan IPDA) and persons wlth other hldden dlsabllltles. for example. Asperger's syndrome, ADHD lattentlon deflclt hyperactlvlty dlsorderl and Sensory Impalrments such as deafne55, and thelr famllle5 and carers In partScular, by provldln8 Independent professlonal Informatlon, advlce and 5UPPOrt to those persons. Thls Includes those awaitln8 NHS dla8nosl5. 2. To promote soclal In¢luston for people wlth hldden dlsabllltles who are soclally excluded, from soclety, or parrs of soctety by: al Preventlng people wlth hldden dlsabllStle5 from becomlng socS¥lly ex¢luded', bl Rellevln8 the needs of such people regardle55 of 5¥ race. disablllty, ethnlc orlBln, rell8ion, bellef, creed, sexual orlentatlon or gender rasSIgnrnent. cl Ralslng publlc awareness of the ltsues affectlng hldden disability both generally and In relatlon to soclal excluslon, through provldlng workshops. forums, advocacy and unlversal 5UPPOrt. Achievements and perfomiance Another hugely successful year at Owl Blue. Our support network contlnue5 to grow. one-to.one svpport Is stlll vltallv Important to Dur servlces, but over the past year we have increased our worksh¢Jp5. added more support group5, and vlslted school Our ARFID projects a150 contlnue to grow and stlll remalns one of a handful of projects belr8 heid through out the UK. Publlcbenel7t We have referred to the guldance contalned in the Charity Commisslon'5 general guidance on public beneflt when revlewlng the rharity's alms and oblectlve5 and in planning ftjture artlvltlès. We are satisfted that our actlvities ovÈr the year accord with the alms and object15 and provide the approprlate public beneflt. Pate 2
Owl Blue (A company Ilmited by guarantee) Report of the trustees fincorporating the dlrertors. pOrt1 for the year ended 31 August 2025 Semlnors& Workshops Due to dernand for our service5. we have Increased the number of work5hop5 and que5tlon and answer sessions, to enable us to reach a larger audience. The 1-2-1 sÉssions arè very ¥aluablÈ to many families. but we can increase the number of famIeS11nd1duaIS we support this way and works out a better resource for the Income we have. These have included- Understanding PD* Understanding autlsm Understanding ADHD Understanding Anxlety Managing behavtours that challenge bling workshops Neurodiversity In the workplace We have also started an ADHD Peer support group for adults and chlldren. our first couple of se55ions were well attended and we hope to bulld on thls. We have Increased the number of Sibllngs Workshops, these have been found to be greatly beneffclal, the struggles of slbllngs are all to often overk)oked and Is somethlng we wlll continue to addre5S. We havè a150 Started visiting schools.and organisations doing a general workshop on understanding different forms of conditions such as aut15m and ADHD. EdutIng children from a youthfvl a8e will hopefully be beneficial to the neurodiverse comFnunity and the talk5 have been extreFnely well received and sornething we alm to bulld tsn other the comlng years. We have Increased our Questlons and Answers sesslons, these havè become extremely popular, they are held in a relaxed wnanor, where everyone has their own child'5 Story which can be explained without judgement or critltlsm. whlch, unfortunately is not alwaysthe case. ARFID- ovoldant restrlcrfvefoDdlntt7ke dtsorder(supportgroup As mentioned earer. Owl 81ugs projecvs still remains as one of a handful of organi5ations throughout the UK. Our serCe ha5 gone from Strenh to strengt All our ARFID proletts are undertaken by Nlchola McDougall and Lisa Steele We currently run two pant peersupport groups. one In Carllsle, one In Maryport. Both of these are very well attended. 1-2-1 support Is also avallable elther at our Maryport offlces or over a video call, thi5 is a SeThI that ha5 been taken up by famillos from throughout the North of England and South Scotland. We also have a prgsentstlon that has en dellvered to SchooEs and other organisations throughout Cumbrla. Page 3
Owl Blue (A company limfted by guarantee) Report of the Irustees (Incorporating the directors, report) for the year ended 31 August 2025 Gronts.& Fundralslnq We have currently starting. using the or8anisatlon Yogether we fundralse. to help us source and apply for grants, although still early. we have tllultlple appllcatlons been submitted wlth some InltSal success whlch we are determined to make a huge contrlbutlon towards Owl Blue. We currently receive grants from.... The Francls Scott Trust (reserved funds for children & young adultsl The Solway Flrth Partnershlp Maryport Town Councll Cumbrla County Foundatlon Maryport Round Table Curnberland Bulldlng Soclety The Baker FamllyTrust The Macauley Moat Our fundra151ng Shop In Maryport has been and stlll Is a huge contrlbutor to our funds, although we are dlsappolnted our shop turnover Is below the prevlous year, we are convln¢ed after the the modemSsat5on wor.k beln8 carrled out In Maryport we can ralse ck up the pre-covld level. We have had several fundralsln8 aCtlvltle$ take place on our behalf and thls Is agaln. somethlng we wlll be actlvely looklng to Increase. We have a150 completed tralnln8.for several companles,'5choo5s, and other organlsatlon5, thls has also been a good urce of addltlonal Incorn& Awards Winning or belng shortllsted for awards was never the reason for establlshlng Owl 81ue, although It Is heart warmlng to be nomlnated, Over the part twelve-month Stuart was shortllsted In the "p051tlve role model" category Bt the Dlverse Cumbria award5, unfortunately Stuart neverwon on the evenlngl but he was thrllled to make the flnal three. Nlchola was a150 shortlisted In thls years °Cumbrlan woman of the yeart awards. She dn't come away wlth the maln prlze but, agaln she was thrllled to be even 5hortliste(I'wlth such amazing women. Llsa has also been shortllsted 1n.the cate80ry of "volunteer of the yeart In the up comlnE dlverse Cumbrla awards. we wlll have to walt to September forthe outcome. One-Two4lne Support Our supportladvlce serwce still rernaln5 popular. although we have made changes and trylng to estsblish more group sesslons. Our support ses5ion5 are undertaken by Gèoff Evans, Ruth Barker, Stuart McDougall, s3 Steele and Nichola McDougall, adwce is given on all aspects of neurodlverslty. Pase 4
Owl Blue (A company limlted by guarantee) Report of the trustees (incorporating the dlrertors, report) for the year ended 31 August 2025 Flnanclal review At the balance sheet date the charity had a deflclt of £1,006 on unrestricted funds.and a surplus of £19,741 on restrlcted funds. Reserves Reserves at the balance Sheet date are held pendlng utlllsatSon on suitable projects. The trustee aims to hold sufFiaent reserves only to pay for any runnlng costs of the organisatlon as they fall due. 1 other funds ralsed are spent on, the varlous projects supported. Rlsk management The trustee5 have assessed the major strateglc, buslness and operatlonal rlsks to whlch the organlsation Fs exposed. They are sat15fied that 5y5tems are In place to mltlgate the exposure to these rlsks. PlJns.farfuture perlods Havlng now left our Wood Street offlces and m(wed everythlng back to Senhouse Street. we are currently modernlslng above our fundralslng shop. We have one office complete and the second office and tollet well underway. We hope tc have all the work completed over the next el8hteen months (all three floor51. Flndln8 new fundlng sourcÈs Is vltal, hence brlnglng In 'together we fundralse, to, apply for new and exlstlng fundlng opportunlttes. We wlll also be looklng to It)crease other fundra5slng Ideas and hopefully Increase our shop revenue. We hope to contlnue our support networks as It as an essentlal part of our Identlty. Our 1-2-1 5ervlce remain5 verv popular, but we are looklng to establlsh support groups and Increase the number of workshops we undertake. We wlll be lookln8 to Increase the rbumber of bu51ne55es we advlse and schools and cther or8anlsatlons. Our reputstion grows by the year but there Is always room for Improvement, we have establlshed ourselves as a major contrlbutor to neurodlverslty In Cumbrla and we hope to bulld on thls over the upcomlngyear. statement of trustees. responslbllltles The trustees (who are a150 dlrectors of Owl Blue for the purpose of Company lawl are respon51ble for preparlng the Tru5tees' Annual'Report and the financlal statements In accordance wlth appllcable law and Unlted Klngdom Generally Accepted Accountlr6 Practlce. Company law requlres the trustees to prepare financlal statements for each flnanclal year whlch glve a truo and falr vlew of the state of affalrs of the charltable company and of the,incomln8 resources and applicatlon of resources, includlng the Income and expendlture. of the charltabk company for that period. In preparlng these flnanclal statements, the trustees are required to: select sultable accountln8 pDlicles and then apply them conslstently observe the methods and prlnclplès In the Charltles SORP,, makeludgements and e5tlmates that are reasonable and piudent." state whether appllcable UK Accountlng Standards have been followed. subject to any materlal departures.d15c105ed and explained in the flnanclal statements- and prepare the financial statements on the golng concem basls unless It Is Inapproprlate to presume that the charltsble company will continue in operatS0n. Page 5
Owl Blue (A company limited by guarantee) Report of the trustees (Incorporating the directors, report) for the year ended 31 August 2OZ5 The trustees are responsible for keeplng proper accDuntln8 rewrd5 which disclose wlth reasonable accuracy at any tlme the financial posltlon of the charltable company and whlch enable them to ensure that thÈ financial statement5 cornply th the Companles Act 2006. They are also responsible for safeguarding the assets of the charltable company and hence for taklng reasonable steps for the prevention and detettlon of frdud and other Irregularitles, Small company provlsions This report has been prepared in accordance wlth the speclal prov151ons for small companies under Part 15 of the Companles Act 2006. On behalf of the board Mr P M Hoyles Trustee 11 May 2026 PaBe 6
Owl Blue {A company1Smited by guarantee) Independent examlner's report to the trustees on the unaudlted flnanclal statements of Owl Blue. I report to.the charlty trustee5 on my examlnatlon on the accounts of Owl Blue for the year ended 31 August 2025 set out on page5 2 to 20. Responslbllltles and basls ol report A5 the charity's trustees of the Company (who are Jlso the dlrector5 of the cornpany forthe purposes of company lawl, you are responsible for the preparation of the accounts in accordarbce with the requlrements ot the Companles Art 2006. Havlng sat15fled myself that the accounts of the Company are not. requlred to be audlted for thls year under Part 16 of the 20[ Act and are ellglble for Independent examlnjtlon, I report In respect of my examlnatlon of your charlty s accounts as carrled out under 5ectlon 145 of the Charltles Act 2011. In c?rrylng out my examlnatlon, I have followed, the direttlons glven by the Charlty Commlsslon (under section 145151 Ibl of the Charltie5 Att 2011. Independent examlner's statement I have completed my examination. I conflrm that no materlal matters have come to my attentlon whlch glves me cause to belleve that: accountlng records were not kept In accordance wlth sectlon 386 of the Cornpanles Act 2006; or the accounts do not actord wlth such records.. or the accounts do rt comply wlth levant accOunn6 requlrements under sedon 396 of the Companles Art 2006 other than any requlrement that the accounts glve a 'true and falr, vlew whlchls not a matter consldered as part of an Independent examlnation. or the accounts have not been prepared In accordance wlth the CharStte$ SORP IFRS1021. I have no concern5 and have comè across no other matters In connettlon wlth the examlnatlon to whlch attentlon should be drawn In thls report In order io enaNe a proper underrtandln8 of the accounts to be reached. Darren Mewse FC& roblnson + co Chartered accountsnts Independent examiner Oxford Chambers New Oxlord Street Workington CA14 2LR 11 May 2026 Page 7
Owl Blue (A company Ilmlted by guarantee) ststement of flnanclal actlvlties (incorporating the income and expenditure account) For the year ended 31 August 2025 Unrestrfcted Restrlcted funds fund5 ZOZ5 Total 2024 Total Notes. Incomln8 resources Incomlng re90ur¢es from generating funds., Vduntary Income Activitle5 for generatln8 funds 25,876 25.971 31,720 57,596 25.971 44,964 36,188 Total Incomlng resources 51.847 31,720 83.567 81.152 Resources expended Costs of generBting funds.. Costs of other tradlng attlvltle5 Charitable activities 15,917 41,726 7,718 12,462 23.635 54,188 29,289 47,708 Total resourc•s @xpended 57,643 20,180 77,823 76,997 Net Incomel(expondlture) forthe year 15,7961 11.540 5.744 4,155 Total fvnds brought forward 4,790 8,201 12,991 8,836 Total fvnds carrled forward 11,0061 19,741 18,735 12,991 The Statement of flnandal actlvltles Includes all gains and105ses In the year and therefore a separate stsiement of total recognlsed galns and losses has not been prepared. All of the 8bove amounts relate to contInul actlvltles. The notes M pages 11 to 20 form an Intogral part of thèse fin¢181 statements. Page 8
Owl Blue {A company Ilmited by guaranteel Statement of financial postion a5 at 31 Au8ust 2025 Z015 2024 Notes Fixed asset$ Tan8ible assets Current a55Èt$ Cash at bank and In hand 12 369 21,267 15,186 21,267 15,186 Credltors". amounts falllng due wlthin one year 12,9011 11,6791 Net current assets '18,366 13,507 Total assets less current 15abllltles Credltors: amounts falling due after more th•n one year 18,735 13.507 15161 ass¢tS 18.735 11991 Fund5 Restrlcted Income funds Unrestrlcted Income fvnds 15 19.741 11.0061 8,201 4,790 Total'funds 18.735 12,991 The statement of flnanclal p05tlon.conllnues on the foltowlng page. The notes on paBe5 11 to 20fomi an Intsgral part of these Ilnanclal statsments. Page 9
Owl Blue (A company Ilmited by guarantee) Statement of financial postion (continued) Trustees Statements requlred by the Companles Act 2006 for the year ended 31 August 2025 In approvlng these financlal statements as trustees ofthe company we hereby conflrm: lal that for the year stated above the company was entitled to the exemptlon conferred by sectlon 477 of the Companles Act 2006 . Ibl ihat no not1 has been deposited at the reglstÉred office ot the company pursuant to sertion 476 of the Companles Act 2006 requesting that.an audit be conducted forthe year ended 31 August 2025. 1¢) that we acknowledge our responslbllltles for: 111 en5urlng that the company keeps proper accountlnB records which comply with sortion 386 Of the Companies Art 20C6, and 121 preparlng flnanclal statements whlch glve a true and falr vlew of th8 State of affairs of the company as at the end of the financlal year and of Its profit or ltsss for thè year then ended In attordance wlth the rÈqulrements of sectlons 394 and 395, and which otherwise cornply wlth the provlslons of the Companles Att relatlng to financlal statement5, $0 far as appllcable to the company. These flnanclal statements ore prepared In accordance wlth the speclal provlslons of Part 15 of the Companles Act 2006 relatlng to small companbes. The flnanclal statements were approved by the board on 11 May 2026 and slgned on Its behalf by Mr P M Hoyles Trustee Reslstratlon number 069941ZI The nolw on pages 1110 20form an Integral part of these financlal ststements. Page 10
Owl Blue (A company limited by guarantee) Notes to flnancial ststeménts for the year ended 31 August 2025 General informatlon The charity 15 a public beneflt entity and a prlvate crjmpany limlted by guarantee, reglstered In En8land and Wales and a lstered charity in England and Wales. The addres5 of the reEiStered offlce 1$ 89 Wood Street. Maryport, CA156LH. Statement of compliance These financial statements have been prepared In tompllante wlth FRS 102, The Flnanclal Reportlng Standard applicable In the UK and the Republlc of Ireland,, the Statement of Recommended Practlce appllcable to charltles preparlng thelr accounts In accordance wlth the Fln?nclal Reportlng Standard appllcable In the UK and Republic of Ireland IFRS 1021 Icharltles SORP (FR5 10211 and the Companle5 Act 2006. Attountlng pollckj 3.1. Basls of preparatlon The flnanclal ststements have been prepared on the hlstorlcal cost basls. as modlfled by the revaluatlon of certaln flnanclal assets and Ilabllltles and Investment propertle5 measured at falr value through Income or expendlture. The flnanclal statements are prepared In sterlln& whlch Is the functlonal currency of the.entlty. Golni cOnrn There are no materlal uncertalntles aboutthe charlty's ablllty to contlnue. OlsclDsur• •xomptlons The ,charfty has taken advantage of the exemptlon In FRS 102 Update Bulletln I from the requlrement to produce a cashflow statement because itls a small charity. Pag• 11
Owl Blue (A company lirnited by guarantee) Note5 to flnanclal statements for the year ended 31 August 2025 3.1 Basls of preparatlon (contlnued) Judgements and key souros of Éstlmatlon unc•rtalnty The preparatlon of the financial ,statements requlres the, member5 to make ludgernents. e5tlmates and assumptions that affett the amounts reported. These estlmates and judgements are continually reviewed and are based on eXperIen ar other factors, Includlng expectations of future events that are believed to be reasonable under the clrcumstance5. SSgnlftcant ludgem•nts The judgements (apart from those Involng estlmatlonsl that the rnembers hBve made In the process of applylng the entlty's arcountlng policies and that have the most $18nlflcant effect on the amounts recognised In the flnanclal ststements are as follows: Impilrm•nt of tanglble asset¥ The charlty Is requlred, to revlew fixed asset5 for ImpalrmenL The trustee$ make lud8emeDt5 about the condltlon of assets and revlew thelrestlmated Ilves. K•y sour¢e$ of e3tlmatlon un¢ertalnty Accountlng estlmates and assumptlons are madè concernln8 the future and, by thelr nature, wlll rarely equal Ihe related actual outcome. The key assumpil¢)ns and other sources of estlmatlon uncertalnty that have 518nlflcant rlsk of causlng a materlal adjustment to the carrylng amounts of asset5 and 112bllltles wlth the next flnan¢l85 year are as follows: The useful economlc Ilfe of each category of flxed a$5et Is assessed when acqulred by the charlty. A degree of. estlmatlon Is oceaslonally used In assessln8 the useful economlc Ilfe of assets. Fund a(untIng ilnrestrlcted funds are avaitable for u58 at the discretlon of the trustees to furtherany of the charity's purpose5. Restrfcted fund5 are'5ubiected to restrictions on their expenditure declared by the donor. Page 12
Owl Blue (A company Ilmlted by 8uarantee) Notes to financial statements for the year ended 31 August 2025 3.2. Incoming resources All incDming resources are included In the statement of financial activities when the charlty Is entltled to the income and the amount can be quantlfled wlth reasonable accuracy. The following specific policies are applied to partlcular categories of income.. income from donatlons or Brants Is recognlsed when there Is evldence of entitlement to the gift. recelpt 15 probable and Its amount can be measured rellably. legacy income is reco8nlsed when recelpt Is probable and entltlement ts established. Income from donated goods Is measured at the falr value of the Éood5.unle55 th15 Is Impracttcal to measure rellably* In which case the value is derived from the c05t to the, donor or the estlmated resale value. Donated facSlltles and seThlcès are recognised In the accounts when recelved if the value can be reliably measured. No amounts are Included for the contrlbutlon of 8eneral volunteers. Income from contracts for the Supply of seNlces Ss recognlsed wlth the delivery of the contracted servlce. Thls Is classified as unrestrlcted funds unless there Is a contractual requirement for It to be spent on a partlcular purpose and returned If.unspent. In whlch case It may be regarded as restrlcted. 3.3. Resour¢es expended Expendlture Is reco8nlsed on an accrual bas15 a5 a Ilablllty 15 Incurred. Expendlture Includes any VAT whlch cannot be fully recovered, arml 15 reported as'part of the expermllture to whlch It relate$. expendlture on ralslng funds Includes the costs of all fuThdralslng actlvltles, events, non.charftable tradln8 actlvltSe$, and the sale of, donated good5. expendlture on charltable actlvltles Includes all costs Incurred by a charSty In undertaklng artlvltie5 that further Its charltable alms for the benetit of Its beneflc5aTfjes, Sncludlng those support costs and costs relatlng to the 8ovemance of the charlty appurtluned to charltable actlvkles. other expendlture Includes all expendfture that 1$ nelther related to ralsln8 funds for the charity nor part of Its expendlture on charltable attlvttles. AII costs are allocated to expendlture categorle5 reflectlng the use of the resource. Dlrect costs attributable to a slngle actlvlty are allocated dlrectty to that actlvlty. Shared costs are apportlonÈd between the activitie5 they contrlbute to on a reasonable.Justlfiable and conslstent basls. Page 13
Owl Blue IA company limited by guarantee) Notes to flnancial ststements for the year ended 31 August 2025 3.4. Tangible fimed assets and depreclatlon TanBlble a55ets Tanglble assets are Inltlally recorded at C05t. and subsequently stated at cost le55 any aciumulated depreciatlon and impairment losses. Any tangible assets carrled at revalued 3mounts are recorded at the fair value at the date of revalu3tlon less any subsequent accumulated depreclatlon and subsequent accumulated impalrment IDsses. An Increase In the carrying amount of an asset as a result of a revaluatlon, Is recogn15ed In other recognlsed galns and losses, unless It revérses a charge for Impalrment that has previously been recognised as expenditure wlthin the ststement of financlal attlvltle& A decrease In the carryln8 amount of an asset as a result of revaluatlon, Is Co&nI5ed In other recognlsed 8aln5 and t055e5, except to which It oftsets any prevlous revaluatlon galn. sn whlch case the loss is shown wfthin other recognised gains and105se5 on the ststement of flnancial activitie5. Depreelatlon Depreclatlon Is calculated 50 as to lte off the cosi or ValuaOn.0f an asset, less Its resldual value, over the useful economlc Ilfe of that asset as follows: Flxture5 and fithn85 50% 5tralght Ilne Inyalrment of flx•d assets A revlew for Indlcarors of Impalrment Is carrled out ot each reportlng date. wlth the recoverable amount beln8 estlmated where Such indlcators exlst. where the carrylng value exceed5 the recoverable 8mount, the a55et 1$ Impalred accordlngly. Prlor Impalrments are also revtewed for pos51ble rersal at each reportlng date. For the purposes of Impalrment testlngi when It Is not P0555ble to ostlmate the recoverable amount of an indlvldual asset, an estlmate Is made of the recoverable amount of the c3sh-generating unlt to whlch the 35set belongs. The cash-8eneratln8 unlt Is the smallest Identlflable group .of assets that Includes the asset and generates cash Inflows that largely Independent of the cash Inflow5 from other assets or groups of assets. For Impairment testlng of go¢ylwlll, the goodwlll acqulred In a busine55 comblnation Is, from the acqulsltlon date, allotated to each of the cash.genèratlnE unlts that are expected to benefit from the synergies of the comblnatlon, Irrespectlve of whether other assets or1Sabllltles of the charlty are asslgned to those units. 3.5. Flnanclal InStMentS A flnanclal asset or a fSnanclal Ilablllty Is reco8nlsed only when the entlty become5 a party to the contractual provSslons of the Instrument. Bas1¢ flnandal Instruments are Inltlally recognlsed at the amount refvable or payable IncludSng any related transactlon costs, unless'the arrangement constltutes a ftnanclng transaction. where It 15 recoBnised at the present value of the future payments dIscount at a markÈt rate of Interest for a slmilar debt Instrument. Current assets and current Ilabllitles are subsequent5y measured at the cash or other conslderatlon expected to be paid or recelved and not disco¢Jnted. Debt Instruments are subsequently measured at amorti%ed cost. Page 14
Owl Blue (A company Ilmlted by guarantee) Notes to financial statements for the year ended 31 August 2025 Voluntary Income Unrestrkted funds Restrlrted funds 2025 Total 2024 Totsl Donatlons Grants recelvable 25,876 25,876 31,720 15,284 29,680 31,720 25,876 31,720. 57,596 44,964 In 2024 of'the donatlons and grants recelvable, £15,284 was attrlbutable to restrlcted fund5 Ivlth the balance of £29,680 belng attrlbutable to unrestTiCted fund5. Actlvltles for Bener•tln8 funds Vnrestrlcted funds 2025 Total 2024 Total Shop Income Fundralsln8 Income WorkshopltraSnln8 Income 19,186 1,440 5,345 19,186 1.440 5,345 24,262 5,319 6,607 25,971 25,971 36,188 In 2024 all of the Income from generatlng fund$ wa5 attrlbutable to unrestrlrted funds. Page 15
Owl Blue (A company limited by guarantee) Notes to financlal statements for the year ended 31 August 2025 Cost of other tradlng actlvftles Unrestricted funds Restrlcted funds 2025 Totsl 2024 Total Staff costs Rent Rates and water Heat and light Repairs and maintenance Insurance Accountancy fpe5 Leg31 and professional fee5 Telephone charge5 Website and computer costs Prlntingi PC>Stage and statlonery 8ank charges Golf day 3.178 3,914 7.718 15.552 7.190 152 1.158 2,342 247 369 365 308 212 260 168 966 3,914 80 1.228 2,572 256 399 2,519 209 294 137 145 1,228 2,572 256 399 2,519 209 294 137 986 15.917 7.718 23.635 29.289 In 2024 of the costs of other tradlng activitie5, all expenditure was attributable to unrestritted Costs ol charltable actlvhles- by lund type UnrestrfctÈd Restftrted funds fund5 2025 Totsl 2024 Support costs Autlsm advke day5 18,848 22,878 298 12,164 19,146 35,042 17,080 30,628 4L726 12,462 54.188 47,708 In 2024 of the costs of charitaNe activities. £17,080 was attrEbutable to restrirted funds with the balance of £30.628 bethg unrestrlrted. Costs of charftable actlvltles- by actlvlty Actlvitle5 undertaken dlrectly Support costs ZD25 Total 2024 Total Support costs Aut5sm advice days 19.146 19.146 35.042 17.080 30,628 35.042 35.042 19.146 54,188 47.708 Page 16
Owl Blue (A company limlted by guarantee) Notes to ftnanclal 5t*ements for the year ended 31 August 2025 Analysls of support costs .Charltable prolects 2025 Total 2024 Totsl stsff costs Rènt Rate5 and water Light atjd'heat Repalrs and malntenance Insurance Accountancy charBe5 10.896 3,914 132 147 ioi 257 399 10,896 3,914 132 147 ioi 257 399 3,793 4,680 352 1,561 70 247 369 k 111 Legal and professlonal fees Other professional tees Telephone charges website.and computer costs P.rlntlng, postage and 5tatlonery Depreclatlon of flxtures, fittlng5 and equlpment Bank Charges General expen$es 389 21 209 294 137 368 145 1,737 389 21 209 294 137 368 145 1,737 365 37 308 212 260 671 168 3,987 19,146 19,146 17,080 io. Net 5ncomlng resources for the year 2025 2024 Net Incomln8 resources 5$ stated after chargln8: Depreclatlon and other amounts wrttten off tan8lble fixed assets 368 671 11. Employees Employment Costs 2025 2024 Wa8e$ and salarle5 No employee received Èmolurnents of mor• than,£60.00012024'. None). 21,792 19,34S The average number of ernployees durln8 the year'wa5 112024: 11. Page 17
Owl Blue (A company Ilrnlted by guarantee) Notes to financial statements for the year ended 31 August 2025 12. Tangible flxed assets Flxture5, ffttlngs and equlpmont Total At I September 2024 Athlltlon5 471 737 6,471 737 At 31 Augurt 2025 7,208 7,208 Depreclatlon At I September 2024 Charge for the year 471 368 6,471 368 At 31 August 2025 6,839 6.839 Net book values At 31 August 2025 369 369 At 31 August 2024 13. CredltOTS: amounts falling due wlthln one year 2025 2024 Bank loan Trade creditor5 TaxatiDn and 5gcial securlty Accruals and deferred Income 516 1,008 580 798 618 323 738 2.902 1.679 14. Credltors: amounts falllng due after more than one year 2025 2024 Bank loan 516 Page 18
Owl Blue (A company Ilmlted by guarantee) Notes to flnanclal statements for the year ended 31 August 2025 Analysi$ of net assets between funds Unrastrfcted funds Restrlrted lunds rotal funds Fund balances at 31 August 2025 as represented bv- Tanble fixed assets Current a55ets Current liabiiiiles 70 1.825 12,9011 299 19.442 369 21,267 12,9011 I1,6) 19,741 18,735 16. Unrestrkted funds At At I Sfjptvmbfjr InrnIng Z024 resources Outgolng resources 31 August 2025 General fvnds 4.790 51,847 157,6431 11,0061 Purposes of unrestrlcted lunds The charlty's unrestrlcted funds can be used with the approval of the board of trustees to fund. any. gxpendlture which falls wlthln the charlty's 8eneral alms and oblectives. 17. Restrfrted funds At At I kptembor InmIni Out8olni resources resources 31 August 2025 The Solway Flrth Partnèrshlp Franci5 C Scott Charltable Trust 14.520 17,200 19.1441 111,0371 5,376 14,365 8,201 8,201 31,720 120,1811 19,741 Purposes of rastrlrted fvnd5 The funds from the Solway Firth Partnership are,to be spent Dn Aut15rn event5 and 1-2-1 appolntments. The funds from The Francls Cscott Charltable Trust are to.be spent on Aut15m events and 1-2-1 appointments Related party tran5artlon5 Donatlons made by trustees and other related partles durlng the year totalled £nll12024- £nill. Page 19
Owl Blue (A c(vnpany Ilrnlted by guarantee) Notes to financial statements for the year ended 31 August 2025 19. Company limited by guarantee Owl Blue Is a company Ilmlted by guarantee and accordln8ly does not have a share capltal. Every member of the company undertakes to contribute such amount as may be required not exceeding £10 to the assets of the charltable company In the event Df its being wound up while he or she Is a member. or wlthin one year after he orshe teases to be a member. Page 20