DELTA BLUE UNICORNS CIC

Company limited by guarantee

Company Registration Number:
SC752734 (Scotland)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

DELTA BLUE UNICORNS CIC

Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

DELTA BLUE UNICORNS CIC

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£

£
Turnover: 60 2,650
Cost of sales: ( 418,546 ) ( 40,684 )
Gross profit(or loss): (418,486) (38,034)
Operating profit(or loss): (418,486) (38,034)
Profit(or loss) before tax: (418,486) (38,034)
Profit(or loss) for the financial year: (418,486) (38,034)

DELTA BLUE UNICORNS CIC

Balance sheet

As at 31 December 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 5,784,150 2,677,600
Total fixed assets: 5,784,150 2,677,600
Current assets
Cash at bank and in hand: 440 220
Investments: 4 380,000 360,100
Total current assets: 380,440 360,320
Net current assets (liabilities): 380,440 360,320
Total assets less current liabilities: 6,164,590 3,037,920
Total net assets (liabilities): 6,164,590 3,037,920
Members' funds
Profit and loss account: 6,164,590 3,037,920
Total members' funds: 6,164,590 3,037,920

The notes form part of these financial statements

DELTA BLUE UNICORNS CIC

Balance sheet statements

For the year ending 31 December 2025 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 April 2026
and signed on behalf of the board by:

Name: Frances Anna Petra Davies
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 2025

  • 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 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 4 2

DELTA BLUE UNICORNS CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 2,677,600 2,677,600
Additions 3,106,550 3,106,550
Disposals
Revaluations
Transfers
At 31 December 2025 5,784,150 5,784,150
Depreciation
At 1 January 2025
Charge for year
On disposals
Other adjustments
At 31 December 2025
Net book value
At 31 December 2025 5,784,150 5,784,150
At 31 December 2024 2,677,600 2,677,600

DELTA BLUE UNICORNS CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Current assets investments note

We have no short term highly liquid assets

COMMUNITY INTEREST ANNUAL REPORT

DELTA BLUE UNICORNS CIC

Company Number: SC752734 (Scotland)

Year Ending: 31 December 2025

Company activities and impact

Delta Blue Unicorns is dedicated to supporting individuals with additional needs in our local community through equine therapy and a range of inclusive community activities. Operating as a not-for-profit Community Interest Company (CIC), our mission is to foster wellbeing, growth, and social inclusion by providing access to therapeutic and recreational opportunities at our community equestrian centre. Throughout the year ending 31st March 2026, our equine therapy programme has continued to be a cornerstone of our service provision. We delivered over 200 equine therapy sessions to service users with diverse additional needs, including physical disabilities, neurodivergence, and emotional or behavioural challenges.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £ 7200. 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 April 2026

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