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In preparing those financial statements the Trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities Statement of Recommended Practice (SORP) and FRS102;
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;
Prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the company and hence for taking steps for the prevention and detection of fraud and other irregularities.

Statement disclosure

The Trustees of the company who held office at the date of approval of this annual report confirm that:

so far as they are aware, there is no relevant audit information, information needed by the company’s auditors in connection with preparing their report, of which the company’s auditors are unaware;
and they have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of this information.

Small company rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

It was approved by the Board on the 13 August 2025 and signed on its behalf by:

Stewart Firth Chair of Trustees Barca-Leeds

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HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

OPINION

We have audited the financial statements of Barca - Leeds for the year ended 31 March 2025, which comprise the Statement of Financial Activities and Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025 and of the its incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

BASIS OF OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charitable Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees’/director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

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HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

OTHER INFORMATION

The trustees/directors are responsible for the other information contained within the annual report. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Trustees' report has been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF DIRECTORS

As explained more fully in the Trustees' responsibilities statement on page 83, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS102) 2019. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context were Employment legislation, Charity Commission regulations, health and safety legislation and General Data Protection Regulation (GDPR).
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.
We also considered the opportunities and incentives that may exist within the charitable company for fraud.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and income recognition.

In response to the risk of irregularities and non-compliance with laws and regulations and risk of fraud, we designed procedures which included but were not limited to: sample testing on the posting of journals, detailed substantive testing on the completeness of income, review of trustee’s minutes and any correspondence with regulators.

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HPH

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations. We are not responsible for preventing fraud and cannot be expected to detect all fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

USE OF OUR REPORT

This report is made solely to the charitable company's members in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members for our audit work, for this report, or for the opinions we have formed.

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

A C Rodaway (Senior Statutory Auditor)

For and on behalf of HPH, Statutory Auditor

54 Bootham York YO30 7XZ

17 December 2025

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

		Unrestricted	Restricted	Total	Total
	Note	funds	funds	2025	2024
INCOME		£	£	£	£
Donations and legacies	3	23,923	2,333,618	2,357,541	1,652,095
Charitable activities
Grants and Contracts	4	-	4,439,650	4,439,650	4,361,659
Other trading activities
Fundraising		2,814	1,423	4,237	9,465
Investments
Investment income		239	-	239	243
Bank and other interest		26,041	-	26,041	21,846
TOTAL INCOME		53,017	6,774,691	6,827,708	6,045,308
EXPENDITURE
Charitable activities	6	142,629	6,647,287	6,789,916	6,265,998
TOTAL EXPENDITURE		142,629	6,647,287	6,789,916	6,265,998
Net income / (expenditure) before
(losses) / gains on investments		(89,612)	127,404	37,792	(220,690)
Net (losses) / gains on investments		(1,842)	-	(1,842)	14,653
Net income / (expenditure)		(91,454)	127,404	35,950	(206,037)
Transfers between funds	14	88,274	(88,274)	-	-
Net movement in funds		(3,180)	39,130	35,950	(206,037)
Reconciliation of funds
Total funds brought forward	14	1,327,045	554,879	1,881,924	2,087,961
Total funds carried forward	14	£ 1,323,865	£ 594,009	£ 1,917,874	£ 1,881,924

All activities derive from continuing operations. The notes on pages 93 to 104 form part of the accounts.

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

BALANCE SHEET AS AT 31 MARCH 2025

Company registration number: 02949419

	Note	2025		2024
		£	£	£	£
FIXED ASSETS
Tangible Assets	8		372,000		387,368
Investments	9		124,206		125,048
			496,206		512,416
CURRENT ASSETS
Debtors	10	984,040		708,462
Cash at Bank and in Hand	17	938,722		1,089,001
		1,922,762		1,797,463
LIABILITIES
Creditors: amounts falling due
within one year	11	336,459		289,940
NET CURRENT ASSETS			1,586,303		1,507,523
TOTAL ASSETS LESS CURRENT LIABILITIES			2,082,509		2,019,939
Provisions for liabilities and charges	12		(164,635)		(138,015)
TOTAL NET ASSETS		£ 1,917,874	£ 1,917,874	£ 1,881,924	£ 1,881,924
THE FUNDS OF THE CHARITY
Restricted Funds	14		594,009		554,879
Unrestricted Funds
- Designated Funds	14		648,000		705,000
- Undesignated Funds	14		675,865		622,045
TOTAL FUNDS		£ 1,917,874	£ 1,917,874	£ 1,881,924	£ 1,881,924

The financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

The notes on pages 93 to 104 form part of the accounts.

These financial statements were approved by the directors and trustees on 13 August 2025 and signed on its behalf by:

Stewart Firth Chair of Trustees

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

	2025		2024
	£	£	£	£
Net cash used in operating
activities (Note 16)		(175,559)		(437,230)
Cash flows from investing activities
Interest received	26,280		22,089
Purchase of investments	(1,000)		-
Net cash provided by investing activities		25,280		22,089
Change in cash and cash equivalents in the year		(150,279)		(415,141)
Cash and cash equivalents at beginning of the year		1,089,001		1,504,142
Cash and cash equivalents at end of the year (Note 17)		£ 938,722	£ 1,089,001	£ 1,089,001

The notes on pages 93 to 104 form part of the accounts.

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1 GENERAL INFORMATION

The Charitable Company is a private company limited by guarantee, which is incorporated and registered in England and Wales (no.02949419).

The address of its registered office is 259 Upper Town Street, Bramley, Leeds, LS13 3JT.

2 ACCOUNTING POLICIES

2.1 Basis of preparation of accounts

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

Barca - Leeds meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2.2 Going Concern policy

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potential impact on the sources of income and planned expenditure. They have a reasonable expectation that adequate financial resources are available to enable the charity to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are reduced. Consequently the financial statements have been prepared on the basis that the charity is a going concern.

2.3 Income

All income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Voluntary income

Voluntary income is received by way of donations and gifts and is included in the Statement of Financial Activities ("SOFA") when receivable.

Grants receivable

Where entitlement is not conditional on the delivery of a specific performance by the charity, the income is recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities

This income is included at the value to the charity where this can be quantified. The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the accounts.

Where income is received specifically for expenditure in a future accounting period that amount is deferred.

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2 ACCOUNTING POLICIES (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes attributable VAT which cannot be recovered.

Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and services for its beneficiaries. It includes both costs that can be directly allocated to such activities and those costs of an indirect nature necessary to support them.

Governance costs, included in support costs, include those costs incurred in the governance of the charity and its assets. They are primarily associated with constitutional and statutory requirements, and are allocated to charitable activities.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

2.5 Operating leases

Rentals applicable to operating leases are charged to the SoFA on a straight line basis over the term of the lease.

2.6 Staff costs

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

2.7 Tangible fixed assets and depreciation

Fixed assets for charity use are capitalised at cost, for items above £2,000. Donated assets are valued at market value on donation. They are stated in the accounts at cost/original value less depreciation.

Depreciation is calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Depreciation is calculated to write off value, over their expected useful lives on the following bases:	the cost or valuation of fixed assets, less their value, over their expected useful lives on the following bases:
Freehold buildings	50 years straight line basis
Fixtures and fittings	3 years straight line basis
Motor vehicles	5 years straight line basis
Computer equipment	3 years straight line basis
Other equipment	3 to 5 years straight line basis

2.8 Fixed asset investments

Quoted investments are included at closing mid-market value at the balance sheet date. Unquoted investments are stated at cost less any permanent diminution in the value. Any gain or loss on revaluation is taken to the SOFA. Investment income is accounted for in the period in which the Charity is entitled to receipt.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and cash in hand includes cash and any short-term deposit accounts with a maturity of three months or less from the date of opening.

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2 ACCOUNTING POLICIES (continued)

2.11 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

2.12 Fund accounting

The trustees have a defined policy for identification of different types of income:

a) Designated funds are unrestricted funds but are specifically earmarked by the Trustees for a particular purpose.
b) Restricted funds are only to be used for the specific purpose laid down by the donor. Expenditure which meets this criteria is charged to the fund, together with a fair allocation of management and support costs.
c) Unrestricted funds are the residue of income receivable or generated from the objects of the charity without further specified purposes and are available as general funds.

2.13 Pension costs

The charity operates a defined contribution scheme for its employees. Contributions to the scheme are charged to the Statement of Financial Activities as they become payable.

2.14 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3 INCOME FROM DONATIONS AND LEGACIES

	Unrestricted	Restricted
	Funds	Funds	Total Funds	Total Funds
	2025	2025	2025	2024
	£	£	£	£
Donations	4,451	1,039	5,490	3,582
Non-performance grants
Children, youth & Families	-	869,615	869,615	956,846
Health, wellbeing & Adults	-	569,699	569,699	252,259
Complex Needs	-	880,415	880,415	412,842
Donated services and facilities	19,472	12,850	32,322	26,566
	£ 23,923	£ 2,333,618	£ 2,357,541	£ 1,652,095

Donated services and facilities represent the use of various premises occupied by the charity during the year donated by Leeds City Council.

Included in Non-performance grants is £1,421,419 (2024 - £1,243,188) of Government Grants.

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

4 INCOME FROM CHARITABLE ACTIVITIES

	Unrestricted	Restricted
	Funds	Funds	Total Funds	Total Funds
	2025	2025	2025	2024
	£	£	£	£
Performance grants and contracts
Children, young people & Families	-	148,321	148,321	156,327
Health, wellbeing & Adults	-	1,103,137	1,103,137	1,035,024
Complex needs	-	3,188,192	3,188,192	3,170,308
	£ -	£ 4,439,650	£ 4,439,650	£ 4,361,659

Included in Performance grants and contracts is £726,767 (2024 - £482,499) of Government Grants.

TOTAL STAFF COSTS	2025	2024
	£	£
Wages and Salaries	5,074,812	4,673,473
Social Security Costs	460,668	414,659
Other Pension Costs (Employer)	166,451	149,962
Other Benefits	858	751
	£ 5,702,789	£ 5,238,845

During the year the Charitable Company made redundancy payments totalling £4,161 (2024: £10,083).

Employees earning £60,000 or more per annum

		2025	2024
£60,000 - £69,999	£60,000 - £69,999	1	1
£70,000 - £79,999	£70,000 - £79,999	-	1
£80,000 - £89,999	£80,000 - £89,999	1	-

The average number of employees for the year was 194 (2024 - 178).

The key management personnel of the charity comprise the trustees and the senior management team. The total remuneration of the key management personnel, with only senior management team members being paid, were £366,154 (2024 - £347,254).

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

6 ANALYSIS OF TOTAL EXPENDITURE

		Children,
		Young	Health
		People &	Wellbeing	Complex
		Families	and Adults	Needs	Total	Total
		2025	2025	2025	2025	2024
		£	£	£	£	£
6.1	Charitable activities
	Staff costs	601,410	1,139,799	3,181,811	4,923,020	4,522,224
	Training, clinical
	supervision and
	volunteer expenses	10,761	24,386	32,211	67,358	62,234
	Recruitment	1,539	3,537	9,039	14,115	7,349
	Activities	223,221	147,332	168,602	539,155	513,578
	Travel	10,914	11,804	62,593	85,311	71,741
	Premises	27,936	51,882	147,784	227,602	216,162
	Vehicle costs	246	467	1,304	2,017	1,807
	Depreciation	1,292	7,238	6,838	15,368	17,082
	Insurance	2,646	5,015	13,998	21,659	33,719
	Support costs (note 6.2)	113,066	210,632	570,613	894,311	820,102
		£ 993,031	£ 1,602,092	£ 4,194,793	£ 6,789,916	£ 6,265,998
6.2	Support costs
	Support staff	89,147	168,951	471,637	729,735	670,765
	Support staff - governance	6,112	11,584	32,338	50,034	45,856
	Office costs	16,657	27,918	60,551	105,126	89,122
	Professional fees	927	1,756	4,902	7,585	12,224
	Bank charges	223	423	1,185	1,831	2,135
		£ 113,066	£ 210,632	£ 570,613	£ 894,311	£ 820,102
	Included in support costs is:
	Auditor's remuneration
	Audit fees				4,477	4,228
	Accountancy fees				6,323	5,972
					£ 10,800	£ 10,200

The Charity benefits greatly from the involvement and support of its volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP FRS 102, the economic contribution of general volunteers is not recognised in the accounts.

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BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

7 RELATED PARTIES

No Trustees received remuneration or expenses during the year (2024 - £nil).

There were no related party transactions in the reporting period which require disclosure (2024 - none).

8 TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
	Freehold land	Fixtures, fittings	Motor
	& Buildings	& Equipment	Vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	551,828	247,964	23,107	822,899
At 31 March 2025	551,828	247,964	23,107	822,899
Depreciation
At 1 April 2024	171,828	240,596	23,107	435,531
Charge for year	8,000	7,368	-	15,368
At 31 March 2025	179,828	247,964	23,107	450,899
Net Book Amounts
At 31 March 2025	£ 372,000	£ -	£ -	£ 372,000
At 31 March 2024	£ 380,000	£ 7,368	£ -	£ 387,368

Freehold land with a historic cost of £151,828 (2024 - £151,828) is not depreciated.

		2025	2024
9	INVESTMENTS	£	£
	Market value at 1 April 2024	125,048	110,395
	Additions	1,000	-
	Net (losses) / gains	(1,842)	14,653
	Market value at 31 March 2025	£ 124,206	£ 125,048
		2025	2024
10	DEBTORS	£	£
	Trade debtors	352,776	278,818
	Prepayments	66,882	40,775
	Grants receivable	562,736	387,301
	Other debtors	1,646	1,568
		£ 984,040	£ 708,462

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BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

		2025	2024
		£	£
11	CREDITORS: Amounts falling due within one year
	Trade creditors	87,240	66,573
	Deferred income	133,215	30,717
	Grants repayable	42,639	115,603
	Pension	753	719
	Accruals	72,140	76,015
	Other creditors	472	313
		£ 336,459	£ 289,940
		2025	2024
		£	£
	Deferred income
	As at 1 April	30,717	89,103
	Released to the Statement of Financial Activities	(30,717)	(89,103)
	Amount deferred in the year	133,215	30,717
	As at 31 March	£ 133,215	£ 30,717

At the balance sheet date the charity was holding funds received in advance of providing services to customers, which is fully released in the following financial year.

		2025	2024
		£	£
12	PROVISIONS
	As at 1 April	138,015	106,984
	Charge in the year	26,620	31,031
	As at 31 March	£ 164,635	£ 138,015

There are two provisions made in the year, buildings dilapidations and redundancies where projects may not be renewed.

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BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted

	Undesignated	Designated	Designated	Restricted	Total
	Funds	Funds		Funds	Funds
*Current year*	£		£	£	£
Tangible Fixed Assets	-		372,000	-	372,000
Investments	124,206				124,206
Current Assets	1,052,753		276,000	594,009	1,922,762
Current Liabilities	(336,459)		-	-	(336,459)
Provisions	(164,635)		-	-	(164,635)
At 31 March 2025	£ 675,865	£ 648,000	£ 648,000	£ 594,009	£ 1,917,874
	Unrestricted
	Undesignated	Designated		Restricted	Total
	Funds	Funds		Funds	Funds
*Comparative year*	£		£	£	£
Tangible Fixed Assets	7,368		380,000	-	387,368
Investments	125,048		-	-	125,048
Current Assets	917,584		325,000	554,879	1,797,463
Current Liabilities	(289,940)		-	-	(289,940)
Provisions	(138,015)		-	-	(138,015)
At 31 March 2024	£ 622,045	£ 705,000	£ 705,000	£ 554,879	£ 1,881,924

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

14 FUNDS

FUNDS
*Current year*	Balance at			Investment		Balance at
	1 April 2024	Income	Expenditure	Gains	Transfers	31 March 2025
	£	£	£	£	£	£
Restricted Funds
Children, young people & families	308,244	1,020,517	(1,017,294)	-	(7,817)	303,650
Health, wellbeing & adults	128,778	1,673,495	(1,594,125)	-	(34,615)	173,533
Complex needs	117,857	4,080,679	(4,035,868)	-	(45,842)	116,826
	554,879	6,774,691	(6,647,287)	-	(88,274)	594,009
Unrestricted Funds
*Designated*
Fixed Assets - Manor House	380,000	-	(8,000)	-	-	372,000
Investment in Infrastructure	325,000	-	(45,652)	-	(3,348)	276,000
	705,000	-	(53,652)	-	(3,348)	648,000
*Undesignated*
Free reserves	622,045	53,017	(88,977)	(1,842)	91,622	675,865
Total Unrestricted Funds	1,327,045	53,017	(142,629)	(1,842)	88,274	1,323,865
Total Funds	£ 1,881,924	£ 6,827,708	£ (6,789,916)	£ (1,842)	£ -	£ 1,917,874
*Comparative year*	Balance at	Incoming	Outgoing	Investment		Balance at
	1 April 2023	Resources	Resources	Losses	Transfers	31 March 2024
	£	£	£	£	£	£
Restricted Funds
Children, young people & families	433,018	1,130,464	(1,272,881)	-	17,643	308,244
Health, wellbeing & adults	218,942	1,287,283	(1,391,829)	-	14,382	128,778
Complex needs	137,801	2,603,381	(2,560,787)	-	(62,538)	117,857
	789,761	5,021,128	(5,225,497)	-	(30,513)	554,879
Unrestricted Funds
*Designated*
Fixed Assets - Manor House	388,000	-	(8,000)	-	-	380,000
Investment in Infrastructure	300,138	-	(187,533)	-	212,395	325,000
	688,138	-	(195,533)	-	212,395	705,000
*Undesignated*
Free reserves	610,062	1,024,180	(844,968)	14,653	(181,882)	622,045
Total Unrestricted Funds	1,298,200	1,024,180	(1,040,501)	14,653	30,513	1,327,045
Total Funds	£ 2,087,961	£ 6,045,308	£ (6,265,998)	£ 14,653	£ -	£ 1,881,924

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BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

14 FUNDS continued

Transfers

The transfer from restricted funds is the remaining balance after the project has finished and has been agreed with the donor to move to unrestricted funds.

The transfer from the designated Investment in Infrastructure fund to unrestricted funds is to reduce the year end designated fund balance to £276,000, as agreed by the trustees'.

Restricted Funds

Restricted funds are amalgamated into the three categories Children, young people & families, Health wellbeing & adults and Complex needs. Some of the larger specific restricted income streams have been explained below.

BBC Children In Need: I n 2024-25 total monies £39,644 for emotional wellbeing service for children and young people and targeted family support in West Leeds.

West Yorkshire Combined Authority: Supporting young people impacted by crime & violence to help improve emotional wellbeing.

Men’s Health Unlocked Partnership ( National Lottery Community Fund/ Reaching communities fund): The Men’s Health Unlocked Partnership led by Leeds Older Peoples Forum. It is recognised nationally as a ground-breaking piece of work which aims to achieve better health and wellbeing outcomes for all men and boys in Leeds which contribute to better outcomes for all.

Charles Hayward: The Discover Programme is a specialist service that provides mentoring and support interventions to support young people to address and reduce the risk factors in their lives enabling them to lead healthier happier lives.

National Citizens Service & The Swire Charitable Trust: NXT Steps We work with young people to develop skills, confidence, resilience and ways of managing their wellbeing and aspirations with our partners LS14 Trust, LS-Ten and Leeds Youth Service.

Leeds City Council:

Housing navigators- intensive support for people rough sleeping. Youth Work Recovery Fund - funding to deliver family activities, youth work outreach, and detached youth sessions on the Wyther Estate.

Youth Work, Positive Futures - funding for projects to deliver youth work within disadvantaged areas. Single Homeless Accommodation Programme - funding to deliver homes and support services for people sleeping rough or at risk of sleeping rough.

Community Recovery Fund - funding for youth and family work.

The National Lottery Community Fund: Reaching Communities/Partnership, Funding Bright Horizons project - funding to support 240 jobless parents and carers.

The United Kingdom Shared Prosperity Fund (UKSPF): funding to uplift workless households by addressing immediate needs while fostering personal growth, community connections and a self-actualisation.

Designated Funds

The Investment in Infrastructure Fund is to be used for investing in the following areas, buildings, staffing, business development, ICT. The balance carried forward at 31 March 2025 was £276,000.

The Fixed Asset Fund comprises the net book value of the property, which is held for the on-going work of the charity and therefore does not form part of distributable reserves. The expenditure from this fund is the depreciation charge for the year.

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BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15 PENSION

Defined contribution scheme

The charity contributed to a number of defined contribution arrangements during the year for the benefit of its employees. The pension charge for the year includes contributions payable of £166,451 (2024 - £149,962).

16 RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES

		2025	2024
		£	£
	Net income / (expenditure) for the reporting period	35,950	(206,037)
	Adjustments for:
	Depreciation charges	15,368	17,082
	Losses / (gains) on investments	1,842	(14,653)
	Investment income	(26,280)	(22,089)
	Increase in trade and other debtors	(275,578)	(251,360)
	Increase in trade and other creditors	46,519	8,796
	Increase in provisions	26,620	31,031
	Net cash used in operating activities	£ (175,559)	£ (437,230)
17	ANALYSIS OF CASH AND CASH EQUIVALENTS
	Cash in hand	938,722	1,089,001
	Total cash and cash equivalents	£ 938,722	£ 1,089,001
18	OPERATING LEASES
	The total future value of minimum lease payments is as follows:
	Within one year	6,691	5,856
	Within two to five years	28,436	19,415
		£ 35,127	£ 25,271

The amount of non-cancellable operating lease payments recognised as an expense during the period was £5,856 (2024 - £5,856).

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

(A company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

19 STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE YEAR

	Unrestricted	Restricted	2024
	funds	funds	Total
	£	£	£
INCOME
Donations and legacies	13,432	1,638,663	1,652,095
Charitable activities
Grants and Contracts	979,769	3,381,890	4,361,659
Other trading activities
Fundraising	8,890	575	9,465
Investments	22,089	-	22,089
TOTAL INCOME	1,024,180	5,021,128	6,045,308
EXPENDITURE
Charitable activities	1,040,501	5,225,497	6,265,998
TOTAL EXPENDITURE	1,040,501	5,225,497	6,265,998
Net expenditure before gains on
investments	(16,321)	(204,369)	(220,690)
Net gains on investments	14,653	-	14,653
Net expenditure	(1,668)	(204,369)	(206,037)
Transfers between funds	30,513	(30,513)	-
Net movement in funds	28,845	(234,882)	(206,037)
Reconciliation of funds
Total funds brought forward	1,298,200	789,761	2,087,961
Total funds carried forward	£ 1,327,045	£ 554,879	£ 1,881,924

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The following pages do not form part of the statutory accounts.

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BARCA - LEEDS

(A company limited by guarantee)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

	2025		2024
	£	£	£	£
TURNOVER
Grants and contracts		6,759,379		5,983,606
Donations		5,490		3,582
Donated services and facilities		32,322		26,566
Other trading activities		4,237		9,465
		6,801,428		6,023,219
OTHER OPERATING INCOME
Interest received		26,280		22,089
		6,827,708		6,045,308
CHARITABLE EXPENDITURE
Staff costs	4,923,020		4,522,224
Training, clinical supervision and volunteer
expenses	67,358		62,234
Recruitment	14,115		7,349
Activities	539,155		513,578
Travel	85,311		71,741
Premises	227,602		216,162
Vehicle costs	2,017		1,807
Depreciation	15,368		17,082
Insurance	21,659		33,719
		5,895,605		5,445,896
		932,103		599,412
OVERHEADS
Staff costs	729,735		670,765
Support staff - governance	50,034		45,856
Office costs	105,126		89,122
Professional fees	7,585		12,224
Bank charges	1,831		2,135
		894,311		820,102
Net surplus / (deficit) for the year
before (losses) / gains on investments		£37,792	£(220,690)	£(220,690)

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2025-03-31-accounts

Docusign Envelope ID: 7952F563-B3AF-454A-88E5-F2DDEF00E700 Connect To Grow

Statement disclosure

Small company rules

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

OPINION

BASIS OF OPINION

CONCLUSIONS RELATING TO GOING CONCERN

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

OTHER INFORMATION

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

RESPONSIBILITIES OF DIRECTORS

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Chartered Accountants

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF

BARCA - LEEDS

USE OF OUR REPORT

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

STATEMENT OF FINANCIAL ACTIVITIES (INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

BALANCE SHEET AS AT 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1 GENERAL INFORMATION

2 ACCOUNTING POLICIES

2.1 Basis of preparation of accounts

2.2 Going Concern policy

2.3 Income

Voluntary income

Grants receivable

Donated services and facilities

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2 ACCOUNTING POLICIES (continued)

2.4 Expenditure

2.5 Operating leases

2.6 Staff costs

2.7 Tangible fixed assets and depreciation

2.8 Fixed asset investments

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2.11 Creditors

2.12 Fund accounting

2.13 Pension costs

2.14 Financial Instruments

3 INCOME FROM DONATIONS AND LEGACIES

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

4 INCOME FROM CHARITABLE ACTIVITIES

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

6 ANALYSIS OF TOTAL EXPENDITURE

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

7 RELATED PARTIES

8 TANGIBLE FIXED ASSETS

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025

BARCA - LEEDS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025