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2025-03-31-accounts

Charity registration number 1195152 (England and Wales)

BLUE CABIN CIO

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

BLUE CABIN CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Adam Kent - Chair Catherine Hearne - Vice Chair Mark Dibble - Vice Chair Wendy Price Sedil Kilic Adele Brown (Appointed 15 July 2025) Alexandria Bradley (Appointed 15 July 2025)

Charity number (England and Wales) 1195152 Principal address 13 Brighton Gardens Gateshead Tyne And Wear NE8 4SN Independent examiner RMT Ribchesters Finchale House Belmont Business Park Durham DH1 1TW

BLUE CABIN CIO

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 22

BLUE CABIN CIO

TRUSTEES' 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 governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

Blue Cabin CIO exists to relieve the needs of care-experienced children and young people anywhere in the UK by influencing policy, carrying out research and providing access to creative experiences, to help them to gain skills, increase in confidence, build stronger relationships and improve their lives for the public benefit.

Significant Activities

Within the last 12 months we have worked with care-experienced children and young people and adults aged from 0 to 27 years old. We have worked closely with 5 local authorities, and a wide range of partners and charities to deliver projects that benefit care-experienced children and young people. Our financial position remains strong and we now have 8 members of staff.

In the past 12 months we have provided:

BLUE CABIN CIO

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

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Our Creative Programmes and Interventions for the year included:

Creative Aid

In December 2022, Blue Cabin and Nepacs were awarded funding by the National Lottery Community Fund to deliver a three- year creative arts programme with care-experienced young men serving sentences at Deerbolt Prison in County Durham. We have entered year two of Creative Aid and the young men have created artists’ books and an online exhibition showcasing their work, created with visiting artists in residence. Participants have also had the opportunity to achieve an Arts Award qualification.

Creative Life Story Work

The Creative Life Story Work project has an international reach, helping practitioners deliver better life story work for care experienced children and young people. In 2024/25, there were 80,000 views of the website, with people from across the UK, the USA, Ireland, Australia, the Netherlands and many more locations accessing the resources. In addition, more than 700 people and organisations are Creative Life Story Work members, giving them access to all the resources on the website and 12 Live Classrooms per year.

Life story work with refugee and asylum seeking children and young people

A new partnership between Blue Cabin, Children and Families Across Borders, and Therapeutic Life Story Work International has been formed, to develop life story work resources specifically for refugee and asylum-seeking children and young people who have recently arrived in the UK.

This is The Place

Our early years music-making programme expanded to Redcar and Cleveland, after a successful first year in Darlington. Music-making sessions, packs and training for practitioners support care experienced babies and children aged 0 to 5 to form attachments with their carers and children are given music-making equipment to take with them to future homes.

Action Research – Artful Alliance

In 2023/24, Blue Cabin completed its first national action research project, Artful Alliance , in partnership with Arts Council England. Working with four Virtual Schools and four cultural organisations across England, the project explored how creativity can strengthen the education and wellbeing of care-experienced children and young people. Key learning highlighted the importance of fair freelance partnerships, therapeutic supervision, and engaging carers, teachers and social workers in creative education. The findings have been shared nationally through an evaluation report and partner events, extending the impact across the sector.

Arts Award

Through Arts Award we supported care-experienced children and young people to achieve a national qualification whilst developing their confidence and skills in creativity, communication and leadership.

BLUE CABIN CIO

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

Co-creating with young people – Adopt Bats

A group of young people from Tees Valley made a short film about adoption, sharing their own experiences of being adopted and examples of the questions they get asked along the way. Naming themselves ‘Adopt Bats’, the group worked with Blue Cabin’s associate artists for six months before premiering their film to an audience of family, friends, social care professionals and council staff.

Our work with Virtual Schools

Children in Gateshead, Darlington, Newcastle, Redcar and Cleveland and Nottingham took part in unique, creative activities which help them build relationships, learn new skills and be seen, heard and valued.

Sing Our Story

Sing Our Story is a personalised song-writing programme created by London-based charity, Groundswell Arts. Groundswell Arts and Blue Cabin are collaborating to deliver Sing Our Story in North East England for the first time, with a focus on care-experienced babies and children, creating songs which are given to the children to keep and which form part of their records.

Volunteers

This year, we were pleased to welcome two new volunteers to the Blue Cabin team. Babs is supporting This is the Place , our programme of regular music-making sessions for babies and their foster carers. Andrea is contributing her time and skills across a range of Blue Cabin projects. Their support strengthens our capacity to deliver creative experiences and underlines the important role volunteers play in helping us to build safe, supportive and creative spaces for care-experienced children, young people and their carers.

Working with Trauma Quality Mark

In 2024, Blue Cabin was awarded the Bronze Working with Trauma Quality Mark by One Small Thing, recognising our commitment to trauma-aware practices. This accreditation underscores our dedication to embedding traumainformed approaches across our operations, ensuring that everyone receives the support and care they deserve.

Environmental Sustainability

Blue Cabin has achieved a Bronze Investors in the Environment accreditation, recognising our commitment to reducing our environmental impact through actionable steps. Over the past year, we have established an Environment Working Group, calculated our carbon footprint, published an Environment and Sustainability Policy, surveyed travel habits among staff, volunteers and trustees, and hosted a staff swap shop to reduce waste. This accreditation was awarded through Going Green Together, a regional VCSE pilot initiative promoting climate action in the North East.

BLUE CABIN CIO

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

Financial review

Unrestricted funds are to be allocated as follows:

Detail £
2024/2025 reserves 46,000
Staff Operatingcosts 72,600
Trauma Informed 10,000
Care Experienced Consultants 10,000
Environment and Sustainability 5,000
Resources and Equipment 5,000
Trainingand Governance 5,000
Total 153,600

Reserves Policy

Trustees have agreed that our target for free reserves is 3 months of operating costs. The trustees have set a target of £46,000 of free reserves which has been met by the organisation.

The trustees are satisfied with the financial performance of the charity in the period and its position at the period end.

Funding

The trustees are incredibly grateful to the following core funders who have supported Blue Cabin this year:

Esmee Fairburn Foundation

Tyne and Wear Community Foundation Garfield Weston Foundation The Leathersellers Sir James Knott Trust People's Postcode Lottery The Rayne Foundation The Alchemy Foundation Pattinson Estate Agents

And we’re equally grateful to our project funders who have supported our various programmes of work:

The National Foundation for Youth Music The Segelman Trust The Clothworkers' Foundation Arts Council England The National Lottery Tyne and Wear Community Foundation Newcastle City Council Netherton Park Trust

BLUE CABIN CIO

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

Plans for future periods

Looking ahead to 2025/26, Blue Cabin will begin delivering the first year of its 2025–2028 business plan. Our focus will be on strengthening organisational resilience, deepening impact and expanding our reach.

Key areas of work will include:

Structure, governance and management

Organisational Structure

Blue Cabin began in 2016 and in July 2021 successfully converted to a Charity Incorporated Organisation. We operate under the Charity Commission’s model constitution.

Currently, there are 7 trustees, including a Chair of the Board and two Vice-Chairs. We are constituted to meet a minimum of 4 times per year, and in practice, we have an additional 2 away-days per annum.

The Board already operates a model which includes subcommittees and task and finish groups. Currently, we have Safeguarding, Finance, Experts by Experience, Trauma Informed and Environmental working groups. These adapt with the company's needs; however, the Safeguarding group will remain.

Subcommittees meet in advance of the quarterly Board Meetings, and Board representatives in the subgroups feedback to the Chair and the main Board.

Dealing with conflicts of interest is built into our governing document and each new trustee is supported through an induction process to ensure responsibilities in this area are understood. Trustees must declare the nature and extent of any interest, direct or indirect in a proposed transaction or arrangement with Blue Cabin and they must absent themselves from any discussion or vote pertaining to that matter. Conflicts of Interest are minuted.

Risk Management

Blue Cabin maintains an Organisational Risk Register, this is:

Currently the highest rated risk is Local Authority match Income. Local Authority match funding is always present on our risk register and reviewed regularly. We continually mitigate against the potential loss of this funding through:

BLUE CABIN CIO

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees who served during the year and up to the date of signature of the financial statements were: Adam Kent - Chair

Catherine Hearne - Vice Chair Mark Dibble - Vice Chair Wendy Price Sedil Kilic Adele Brown (Appointed 15 July 2025) Alexandria Bradley (Appointed 15 July 2025)

The trustees' report was approved by the Board of Trustees.

.............................. Adam Kent - Chair Trustee Date: ......29/10/2025...............................

BLUE CABIN CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BLUE CABIN CIO

I report to the trustees on my examination of the financial statements of Blue Cabin CIO (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

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, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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.

RMT Ribchesters Finchale House Belmont Business Park Durham DH1 1TW

Date: .....29/10/2025.......................

BLUE CABIN CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
207,425
-
Charitable activities
4
16,251
261,050
Other income
5
83
-
Total income
223,759
261,050
Expenditure on:
Charitable activities
6
178,009
269,111
Total expenditure
178,009
269,111
Net income/(expenditure)
45,750
(8,061)
Transfers between
funds
(10,000)
10,000
Net movement in
funds
9
35,750
1,939
Reconciliation of funds:
Fund balances at 1 April 2024
117,850
165,668
Fund balances at 31 March
2025
153,600
167,607		 Total Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
207,425
166,000
-
277,301
62,218
252,629
83
-
-
484,809
228,218
252,629
447,120
153,663
244,840
447,120
153,663
244,840
37,689
74,555
7,789
-
(28,800)
28,800
37,689
45,755
36,589
283,518
72,095
129,079
321,207
117,850
165,668		 Total
2024
£
166,000
314,847
-
480,847
398,503
398,503
82,344
-
82,344
201,174
283,518

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BLUE CABIN CIO

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2025
£
22,329
307,355
329,684
(10,959)		 £
2,482
318,725
321,207
167,607
153,600
321,207		 2024
£
15,104
278,258
293,362
(10,229)		 £
385
283,133
283,518
165,668
117,850
283,518

The financial statements were approved by the trustees on .....29/10/2025....................

..............................

Adam Kent - Chair Trustee

BLUE CABIN CIO

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
20
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(3,323)		 £
32,420
(3,323)
-
29,097
278,258
307,355		 2024
£
-		 £
94,034
-
-
94,034
184,224
278,258

BLUE CABIN CIO

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

1 Accounting policies

Charity information

Blue Cabin CIO is a charitable incorporated organisation registered in England and Wales. The registered office is 13 Brighton Gardens, Gateshead, NE8 4SN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 £1.

The financial statements have been prepared under the historical cost convention. 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.

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.

Grants of a revenue nature are credited to income in the period to which they relate.

Trading income includes income from the provision of consultancy services, training courses, and other feebased activities carried out to raise funds in support of the charity’s objectives. Income from services is recognised when the service has been provided in full, or in proportion to the stage of completion of the service at the reporting date, where outcomes can be reliably measured and it is probable that the income will be received.

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.

BLUE CABIN CIO

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

1 Accounting policies

(Continued)

Governance costs

Governance costs include those costs associated with meeting with the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

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:

Fixtures and fittings 3 years on cost Computers 3 years on cost

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 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).

1.8 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.

1.9 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.

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.

BLUE CABIN CIO

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

1 Accounting policies

(Continued)

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.

1.10 Taxation

The charity is a registered charity and is therefore generally exempt from income tax and corporation tax on its charitable activities, provided that income is applied for charitable purposes.

1.11 Retirement benefits

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

1.12 Grants Payable

Grants payable are recognised as expenditure when a valid expectation has been established with the recipient that the charity will make the grant and any performance conditions attached to the grant are within the control of the charity. Where grants are conditional on performance or other specified criteria, they are recognised once those conditions are met.

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.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Grants 207,425 166,000

BLUE CABIN CIO

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

3 Income from donations and legacies

Income from donations and legacies (Continued)
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Grants
Esmee Fairburn Foundation 69,425 31,000
The Segelman Trust - 70,000
Community Foundation Tyne & Wear and Northumberland 9,500 13,000
The National Foundation for Youth Music - 2,000
Garfield Weston Foundation 25,000 20,000
The Leathersellers 22,000 20,000
Sir James Knott Trust 10,000 10,000
People's Postcode Lottery 50,000 -
The Rayne Foundation 20,000 -
The Alchemy Foundation 1,000 -
Other 500 -
207,425 166,000

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Support for young people
Grants received
-
194,335
Ancillary trading income
16,243
62,378
Other income
8
4,337
16,251
261,050		 Total
2025
Unrestricted
Restricted
funds
funds
2024
2024
£
£
£
194,335
45,500
186,059
78,621
14,945
66,570
4,345
1,773
-
277,301
62,218
252,629		 Total
2024
£
231,559
81,515
1,773
314,847

BLUE CABIN CIO

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

4 Income from charitable activities

Income from charitable activities (Continued)
Charitable activities grants analysis
Support for Support for
young people young people
2025 2024
£ £
The National Foundation for Youth Music 53,343 61,500
The Segelman Trust 15,000 -
The Clothworkers' Foundation 3,900 -
Arts Council England 5,000 45,500
The National Lottery 89,642 88,559
Community Foundation Tyne & Wear and Northumberland 24,950 -
Newcastle City Council 500 -
County Durham Community Foundation (6,000) 6,000
Esmee Fairbairn Foundation - 30,000
Netherton Park Trust 8,000 -
Other - -
194,335 231,559

Charitable activities grants analysis

5 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Sale of equipment 83 -

BLUE CABIN CIO

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

6 Expenditure on charitable activities

Support for Support for
young young
people people
2025 2024
£ £
Direct costs
Staff costs 141,695 113,542
Project delivery costs 236,604 200,106
Resources 12,026 6,463
Venue hire 8,624 8,303
398,949 328,414
Grant funding of activities (see note 7) 4,000 14,000
Share of support and governance costs (see note 8)
Support 44,171 56,089
447,120 398,503
Analysis by fund
Unrestricted funds 178,009 153,663
Restricted funds 269,111 244,840
447,120 398,503

7 Grants payable

Grants payable
Support for Support for
young young
people people
2025 2024
£ £
Grants to institutions:
Ambassador Theatre Group 1,000 3,500
Norfolk City Council 1,000 3,500
Not Pants CIC 1,000 3,500
Care to Dance CIC 1,000 3,500
4,000 14,000

BLUE CABIN CIO

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

8 Support costs allocated to activities

Depreciation
HR and health & safety
Insurance
IT software, licensing and subscriptions
Staff training
Postage and stationery
Website development
Travel costs and sundry
Bookkeeping and management
Payroll fees
Legal and professional fees
Governance costs
Analysed between:
Support for young people
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2025
£
1,226
3,773
2,008
6,376
3,968
1,039
11,488
5,702
4,615
1,323
428
2,225
44,171
44,171
2025
£
2,225
1,226		 2024
£
751
2,359
1,975
5,120
21,250
625
1,470
8,066
3,450
1,373
7,600
2,050
56,089
56,089
2024
£
2,050
751

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the current year or prior year. None of the trustees received any expenses for the current year or prior year.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Charitable activity staffing 8 6

BLUE CABIN CIO

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

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
£
2024
£
133,007
107,563
5,929
3,815
2,759
2,164
141,695
113,542		 (Continued)
2025
£
2024
£
133,007
107,563
5,929
3,815
2,759
2,164
141,695
113,542
113,542

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

12 Taxation

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

13 Tangible fixed assets

Fixtures and
fittings
£
Cost
At 1 April 2024
559
Additions
-
At 31 March 2025
559
Depreciation and impairment
At 1 April 2024
538
Depreciation charged in the year
21
At 31 March 2025
559
Carrying amount
At 31 March 2025
-
At 31 March 2024
21
14
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 Computers
£
1,695
3,323
5,018
1,331
1,205
2,536
2,482
364
2025
£
18,480
1,283
2,566
22,329		 Total
£
2,254
3,323
5,577
1,869
1,226
3,095
2,482
385
2024
£
11,020
3,038
1,046
15,104

BLUE CABIN CIO

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

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
3,797
2,400
474
4,288
10,959		 2024
£
-
6,704
454
3,071
10,229

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Cool Things Darlington 20,000 9,000 (12,544) - 16,456
Creative Life Story Work 18,550 36,507 (37,417) 10,000 27,640
Artist Support 1,098 - (1,098) - -
Early Years Darlington 59,720 57,410 (62,168) - 54,962
Prisons 42,500 89,642 (92,814) - 39,328
Newcastle Cool Things 12,000 10,000 (14,666) - 7,334
Arts Award 8,300 10,140 (17,840) - 600
Sing our Story 3,500 3,600 (4,275) - 2,825
Gateshead Virtual School - 23,801 (13,339) - 10,462
Redcar Virtual School - 8,000 - - 8,000
Environmental - 4,950 (4,950) - -
Arts Award Explore - 8,000 (8,000) - -
165,668 261,050 (269,111) 10,000 167,607

BLUE CABIN CIO

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

16 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Cool Things Darlington 13,000 30,000 (23,000) - 20,000
Training and Consultancy 6,700 3,200 (9,900) - -
Creative Life Story Work 53,435 54,570 (94,455) 5,000 18,550
Artist Support - 2,500 (1,402) - 1,098
Early Years Darlington 27,219 75,299 (42,798) - 59,720
Prisons 28,725 87,060 (73,285) - 42,500
Newcastle Cool Things - - - 12,000 12,000
Arts Award - - - 8,300 8,300
Sing our Story - - - 3,500 3,500
129,079 252,629 (244,840) 28,800 165,668

The restricted funds of the charity are utilised for the purposes outlined within the trustees report.

During the year the trustees decided to allocate £10,000 of unrestricted funds to the restricted fund Creative Life Story Work by way of a transfer.

17 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 Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Staff operating costs 17,624 - - 54,976 72,600
Non-staff operating costs 7,629 - - (7,629) -
VAT 874 - - (874) -
Leathersellers 20,000 - - (20,000) -
Segelman Trust 35,000 - - (35,000) -
Trauma Informed - - - 10,000 10,000
Care Experienced Consultants - - - 10,000 10,000
Environment and Sustainability - - - 5,000 5,000
Resources and Equipment - - - 5,000 5,000
Training and Governance - - - 5,000 5,000
General funds 36,723 223,759 (178,009) (36,473) 46,000
117,850 223,759 (178,009) (10,000) 153,600

BLUE CABIN CIO

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

17 Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Arts Award 2,444 45,500 (39,644) (8,300) -
Trauma-informed, Self-care,
Therapeutic supervision 1,600 - (1,600) - -
Staff operating costs 625 1,524 (625) 16,100 17,624
Non-staff operating costs 3,600 4,029 - - 7,629
VAT 1,436 - (562) - 874
Leathersellers - - - 20,000 20,000
Segelman Trust - - - 35,000 35,000
General funds 62,390 177,165 (111,232) (91,600) 36,723
72,095 228,218 (153,663) (28,800) 117,850

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
2,482
-
Current assets/(liabilities)
151,118
167,607
153,600
167,607
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
385
-
Current assets/(liabilities)
117,465
165,668
117,850
165,668		 Total
2025
£
2,482
318,725
321,207
Total
2024
£
385
283,133
283,518

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

BLUE CABIN CIO

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

20
Cash generated from operations
Surplus for the year
Adjustments for:
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase in creditors
Cash generated from operations		 2025
£
2024
£
37,689
82,344
1,226
751
(7,225)
7,543
730
3,396
32,420
94,034

21 Analysis of changes in net funds

The charity had no material debt during the year.