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# DELTA BLUE UNICORNS CIC

## Company limited by guarantee

## Company Registration Number:
SC752734 (Scotland)

## Unaudited statutory accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 31 December 2024

# DELTA BLUE UNICORNS CIC

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# DELTA BLUE UNICORNS CIC

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The company runs Delta Blue Unicorns CIC, providing equine facilitated therapy to people with additional and other needs and running socially inclusive groups in a remote rural area. During the year a series of courses and events was held and well attended, including Delta Blue Unicorns clubs attended by a range of young people with a range of needs including autism and neurodivergence, anxiety and additional needs who enjoyed activities with the horses and ponies : courses and camps were held in the Easter holidays, the Summer Term, the summer holidays and in the Autumn. At the summer pony camps the children took the ponies and dogs to the seaside at Roseisle. Agility and dressage competitions were held and much enjoyed. Two new ponies came to live with us : Otto and Dax. A very successful summer show was held which was well attended and raised funds. This generated interest from many local people and generated bookings for indoor arena hire and courses and events. Employees and volunteers continue to progress in professional development and to work towards further formal qualifications.

Company policy on disabled employees

Eliminating Discrimination: Ensuring that no individual is treated unfairly or less favourably due to their race, gender, age, disability, religion, sexual orientation, or any other characteristic. Fostering Diversity: Encouraging the recruitment and retention of talent from diverse backgrounds, recognising the unique perspectives they bring to the workplace. Promoting Inclusion: Cultivating an environment where everyone feels valued, respected, and empowered to contribute fully. Legal Compliance: Adhering to employment laws and regulations that prohibit discrimination and ensure equality. Key Principles of Equality and Diversity in Recruitment An organisation's recruitment process is often the first point of interaction with potential employees. To uphold equality and diversity, recruitment practices should adhere to the following principles: Objective Job Advertising Job advertisements should be written in clear, inclusive language that avoids stereotypes or biases. They should focus on skills and experience required for the role rather than unnecessary criteria that could exclude certain groups. Equal Access to Opportunities Recruitment processes should be designed to ensure all candidates have equal access to opportunities. This includes making reasonable adjustments for individuals with disabilities and offering alternative formats for application processes. Unbiased Selection Processes Selection panels should be trained to identify and mitigate unconscious bias. Decisions should be based solely on the applicant’s ability to meet the job's requirements. Monitoring and Reporting Organisations should collect and analyse data on recruitment outcomes to identify any disparities and take corrective action where necessary. This helps to ensure accountability and continuous improvement. Creating an Inclusive Workplace Equality and diversity should not end at recruitment. Organisations must actively work to maintain a workplace culture that supports inclusion and celebrates differences. Training and Awareness Regular equality and diversity training for employees and managers is essential. This training should cover topics such as unconscious bias, inclusive communication, and cultural competency. Employee Resource Groups Creating platforms for employees to share experiences and foster peer support can enhance a sense of belonging. These groups can also provide valuable insights into improving policies and practices. Flexible Working Arrangements Offering flexibility in working hours or remote working options can accommodate the needs of employees from different backgrounds and life circumstances. Zero Tolerance for Discrimination Organisations must enforce strict policies against any form of discrimination or harassment. Clear procedures for reporting and addressing complaints are crucial. Legal Framework The legal framework for equality and diversity in employment varies across countries, but common elements include prohibitions against discrimination and provisions for reasonable accommodations. The Equality Act 2010 (UK) In the United Kingdom, the Equality Act 2010 provides comprehensive protection against discrimination in employment. It covers nine protected characteristics: age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, and sexual orientation.

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Frances Anna Petra Davies Oerlemans
Michael Charles Maitland Bacon
Alice Newton Temperley
Janine Knight

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
2 September 2025

And signed on behalf of the board by:
Name: Michael Charles Maitland Bacon
Status: Director

# DELTA BLUE UNICORNS CIC

## Profit And Loss Account

for the Period Ended 31 December 2024

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Turnover: | 410 | 2,650
Cost of sales: | ( 41,095 ) | ( 82,092 )
Gross profit(or loss): | (40,685) | (79,442)
Operating profit(or loss): | (40,685) | (79,442)
Profit(or loss) before tax: | (40,685) | (79,442)
Profit(or loss) for the financial year: | (40,685) | (79,442)

# DELTA BLUE UNICORNS CIC

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 13 months to 31 December 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  |  | 0
Tangible assets: | 3 | 2,067,500 | 1,017,045
Investments: | 4 | 6,457,084 |
Total fixed assets: |  | 8,524,584 | 1,017,045
Current assets
Debtors: |  | 0 | 0
Cash at bank and in hand: |  | 220 | 4
Investments: | 5 | 360,100 |
Total current assets: |  | 360,320 | 4
Net current assets (liabilities): |  | 360,320 | 4
Total assets less current liabilities: |  | 8,884,904 | 1,017,049
Total net assets (liabilities): |  | 8,884,904 | 1,017,049
Members' funds
Profit and loss account: |  | 8,884,904 | 1,017,049
Total members' funds: |  | 8,884,904 | 1,017,049

The notes form part of these financial statements

# DELTA BLUE UNICORNS CIC

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 2 September 2025
and signed on behalf of the board by:

Name: Michael Charles Maitland Bacon
Status: Director

The notes form part of these financial statements

# DELTA BLUE UNICORNS CIC

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# DELTA BLUE UNICORNS CIC

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 2. Employees

  | 2024 | 13 months to 31 December 2023
  --- | --- | ---
  Average number of employees during the period | 2 | 4

# DELTA BLUE UNICORNS CIC

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 | 1,017,045 |  |  |  |  | 1,017,045
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations | 1,050,455 |  |  |  |  | 1,050,455
Transfers |  |  |  |  |  |
At 31 December 2024 | 2,067,500 |  |  |  |  | 2,067,500
Depreciation |  |  |  |  |  |
At 1 January 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2024 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 December 2024 | 2,067,500 |  |  |  |  | 2,067,500
At 31 December 2023 | 1,017,045 |  |  |  |  | 1,017,045

# DELTA BLUE UNICORNS CIC

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Fixed assets investments note

No note

# DELTA BLUE UNICORNS CIC

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Current assets investments note

No note

# COMMUNITY INTEREST ANNUAL REPORT

### DELTA BLUE UNICORNS CIC

### Company Number: SC752734 (Scotland)

### Year Ending: 31 December 2024

Company activities and impact

The company runs Delta Blue Unicorns CIC, providing equine facilitated therapy to people with additional and other needs and running socially inclusive groups in a remote rural area. During the year a series of courses and events was held and well attended, including Delta Blue Unicorns clubs attended by a range of young people with a range of needs including autism and neurodivergence, anxiety and additional needs who enjoyed activities with the horses and ponies : courses and camps were held in the Easter holidays, the Summer Term, the summer holidays and in the Autumn. At the summer pony camps the children took the ponies and dogs to the seaside at Roseisle. Agility and dressage competitions were held and much enjoyed. Two new ponies came to live with us : Otto and Dax. A very successful summer show was held which was well attended and raised funds. This generated interest from many local people and generated bookings for indoor arena hire and courses and events. Employees and volunteers continue to progress in professional development and to work towards further formal qualifications.

Consultation with stakeholders

The stakeholders are our supporters, volunteers and customers from whom we receive regular feedback upon which we act

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £1440.00. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
2 September 2025

And signed on behalf of the board by:
Name: Frances Anna Petra Davies
Status: Director