.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 r￿asSIgnrnent.
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 object1￿5 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 famI￿eS11nd1￿duaIS 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. Edu￿tIng 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 ear￿er. Owl 81ugs projecvs still remains as one of a handful of organi5ations throughout the UK. Our
ser￿Ce ha5 gone from Stren￿h to strengt￿ All our ARFID proletts are undertaken by Nlchola McDougall and Lisa Steele
We currently run two pa￿nt 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 d￿n'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 r￿t comply wlth ￿levant accOun￿n6 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 cOn￿rn
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 Invol￿ng 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 Valua￿On.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 r￿ersal 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 InSt￿MentS
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 re￿fvable 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-
Tan￿ble 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
In￿rnIng
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
In￿mIni 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