The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Associations, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The Log Cabin is deeply committed to it's mission of providing inclusive, high quality play, social, and development opportunities for children and young people with additional needs, disabilities, in need or vulnerabilities. We aim to promote social inclusion, improved well-being and support for such children and their families by offering safe, stimulating, and accessible play environments.
In delivering our aims, Trustees confirm that they have considered the Charity Commission's guidance on public benefit. This involves a thorough review of our services and their impact on the community, ensuring we meet the needs of the children we serve and provide a clear public benefit. All services are designed to support those who would otherwise face significant barriers to accessing inclusive play and social opportunities. The Charity operates 50 weeks per year and provides the following core services for children aged 5-15:
After School Club (term time weekdays)
Holiday Play Schemes (school holidays), including a satellite site to increase reach
Weekend Sessions (term time weekends)
To ensure accessibility, we provide free, safe transport for children who need additional support to get to and from sessions.
We also offer regular day trips, including museum visits, swimming, and recreational activities, during playschemes and weekends, giving children enriching experiences that promote independence, confidence, and social development.
The results for the year are set out on pages 8 to 25.
During the reporting year, the charity:
Delivered consistent year-round support across after school, weekend, and holiday schemes.
Supported children with a wide range of additional needs and increasing levels of complexity.
Expanded reach through our satellite holiday scheme provision.
Continued to offer free borough wide transport, removing barriers for families most in need.
Delivered a programme of day trips and community visits that enhanced learning and development.
Responded effectively to rising demand and maintained safe, high quality provision throughout.
Despite increased operational pressures and higher support needs, the charity remained a vital resource for families and local partners. We responded to rising demand by ensuring that we could continue to provide safe, high quality provision throughout.
Beneficiaries and Impact
Our services directly benefit children and young people with additional needs, disabilities, in need and vulnerabilities. Families report reduced isolation, improved resilience, and greater opportunities for their children to develop social skills in a safe, supported environment.
The wider community benefits through reduced pressure on statutory services, improved family stability, and greater inclusion for children who may otherwise be excluded from mainstream activities.
Future Plans
Looking ahead, the Trustees have identified the following priorities:
Increase capacity within current services to meet rising demand
Strengthen workforce development, including training, quality assurance, and safeguarding
Expand outreach and partnerships with local schools, SEND services, and community organisation
Improve facilities and accessibility, ensuring environments meet the needs of children with complex disabilities
Develop long term financial sustainability, with a focus on diversified fundraising and strategic investment.
The Trustees remain committed to ensuring that children and young people with additional needs have access to safe, inclusive, and enriching opportunities that enable them to thrive.
In this financial year the charity continued to receive restricted grants from John Lyon's Charity and the National Lottery Fund. There were also donations from local schools and supporters.
All of our staff receive the London Living Wage and it is our intention to continue with this practice. The year end deficit was £70,822.
General Policies
The policies of the Trustees are to ensure The Log Cabin Charity operates in accordance with the rules laid down in its Memorandum and Articles of Association and within that context in accordance with its stated mission. More particularly the Trustees' aims are: -
• providing high quality services, such as holiday play schemes, after school club, and weekend club sessions for older young people.
• empowering children to make informed choices and to gain a sense of achievement and self-respect;
• providing opportunities for children to develop socially, physically, intellectually, creatively and emotionally;
• developing positive relationships with, and working partnerships with parents/carers, schools, the local community and other organisations;
• ensuring equality of opportunity for children who use the services and for the staff and volunteers;
• improving the welfare of families who have a child or children with additional needs by providing affordable childcare and short breaks for children and their parents/carers; and
• offering an inclusive service, integrating special needs and mainstream children in all activities and encouraging social interaction between all children, regardless of ability.
Reserve Policy
Subject to current requirements, all monies held at the bank are available for charitable purposes by the charity's objective and policies.
The Trustees aim to maintain free reserves in unrestricted funds at a level that equates to approximately three months of unrestricted charity expenditure. The current level of reserve meet this objective.
The playground, which is the charity's sole responsibility, needs major renovation. We aim to continue targeted fundraising for this project, but the charity will likely have to contribute substantially from any surplus fund we hold.
We will continue to build upon our existing links with local businesses from which we have received generous support in the past and developed new contacts in the local community.
Principal Grant Funding
The charity is supported by major funders and local trusts, enabling us to deliver essential services to children with disabilities, additional needs, and children in need, though future funding remains uncertain.
Investment Policy and Objectives
The charity has no surplus funds available for investing at present.
The Trustees are not currently considering investing due to the lack of adequate, regular and sustainable funding. Should surplus funds become evident then the Trustees will follow the law applicable to Trustees in such circumstances. Independent financial advice will always be obtained before making any investment. Investments held are legacy endowment funds.
Risk Management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Trustees have assessed the major risks to which the charity is exposed and have put systems in place to mitigate their exposure to such risks.
Specific risk
Our charity faces several specific risks that could impact our ability to deliver services and maintain financial sustainability:
Funding Reduction
Grant Dependency
Increased Operational Costs
Staffing and Retention
Service Demand vs. Capacity
All of which may challenge our ability to sustain service delivery and staffing. The charity's leadership regularly reviews these specific risks, and we are actively working to mitigate them through strategic planning, financial forecasting, and efforts to diversify our income streams.
We are grateful to a few major funders whom have provided continuous restricted grants in the past two to three years but those are not always guaranteed to continue.
The Log Cabin Charity merged with ''The Log Cabin'' (Charity No. 275183) in August 2017, taking on it's activities, assets, and ongoing obligations. A Board of Trustees govern the charity, responsible for strategic oversight, safeguarding and quality assurance, financial stewardship, and compliance with statutory requirements and best practice guidance.
Operational delivery is managed by the Senior Leadership Team, who oversee staffing, service quality, safeguarding, and day to day operations. This team is responsible for implementing the charity's strategic and managing our day to day services.
Other detailed information as required by SORP is shown on page 1 of the financial statements.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Organisational Structure
The Log Cabin Charity is run by a Management Committee of 4 Trustees (but not more than 15). Up to 5 members within this total may be co-opted at a special management committee meeting.
The Board of Trustees meets six times a year. The Head of Service and the Fund Raising Manager also attend the meetings.
Sub-committees, made up of Trustees and appropriate staff members, focus on finance and strategic planning, marketing and PR, human resources/remuneration and premises/health and safety.
Trustee Induction and Training
Training is given on what is expected of the Trustees under charity law, in particular acting as a Trustee, management and governance and strategic planning.
After obtaining enhanced DBS clearance new Trustees are inducted into the workings of the charity, including the policies and procedures of the Management Committee.
Disclosure of Information to the Independent Examiner
Each of the Directors has confirmed that there is no information of which they are aware which is relevant to the accounts but of which the Independent Examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Independent Examiner is aware of such information.
The Trustees report was approved by board of Board of Trustees and was signed by the secretary on behalf of the board of trustees.
The Trustees, who are also the directors of The Log Cabin Charity for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Trustees on my examination of the financial statements of The Log Cabin Charity (the charity) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Log Cabin Charity is a private company limited by guarantee incorporated in England and Wales. The registered office is 259 Northfield Avenue, Ealing, London, W5 4UA.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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.
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:
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.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
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).
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.
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, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Government and other organisational grant
After school club and children play scheme fees
Running and maintaining children's recreational activities
Depreciation and impairment
Running and maintaining children's recreational activities
Depreciation and impairment
Direct charitable activities cost
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - Nil).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
Endowment funds represent assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.
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.
During the financial year, the charity had transactions with related parties in the ordinary course of business. These transactions were conducted on terms equivalent to those prevailing in arm's length transactions. Our Board of Trustees properly oversaw them to ensure compliance with our financial governance policies.
All related party transactions, including those involving trustees and senior management, are disclosed and monitored to ensure transparency and avoid conflicts of interest. Trustees and senior management must declare any potential conflicts at the start of each meeting, and no trustee receives any remuneration for their role beyond reimbursement for necessary expenses.
No material-related party transactions during the year financially impacted the charity's overall performance or operations.
During the year the charity entered into the following transactions with related parties:
The Log Cabin Charity provides 'out of school' services to children on premises and land leased from the London Borough of Ealing. The charity's work and facilities enable the Borough to fulfil its legal obligation to provide such facilities for children with special needs. The charity received £28,362 (2024 - £26,956) for holiday activity and food (HAF) programme and £9,314 (2024 - £16,164) for cleaning services from the London Borough of Ealing.
The Borough paid attendance fees where parents are entitled to free provision of after-school club and play scheme services totaling £489,942 (2024 - £465,042).
The charity had no debt during the year.
At 1st April 2018 The Log Cabin Charity assumed the activities of "The Log Cabin", a registered charity with similar objectives. The transaction has been treated as a merger in accordance with the guidance offered by SORP "Accounting and Reporting by Charities" the Statement of Recommended Practice for Charities applying FRS102.