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> Docusign Envelope ID: 7952F563-B3AF-454A-88E5-F2DDEF00E700 Wellbeing Cafe
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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.
|**5 **|**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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## 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**
## **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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## 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**
|||**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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## 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**
## **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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## 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 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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## 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**
## **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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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025
The following pages do not form part of the statutory accounts.
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## TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025
## **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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~~eee~~ Docusign Envelope ID: 7952F563-B3AF-454A-88E5-F2DDEF00E700