2022-03-31-accounts

BARNSLEY PREMIER LEISURE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 COMPANY REGlSnlATION NUMBER 03790143 CHARrrY NUMBER 1076681 •ABISR T75* 13112r2tr22 ¢OklPANIES HOUSE A18

195

GibsonBooth LTO Chartered Accountants. Business Advisers & Statutory Auditor 12 Victoria Road Barnsley South Yorkshire S70 2BB

BARNSLEY PREMIER LEISURE CONTENTS OF THE CONSOLIDATED FINANCIAL sfATEMENTS YEAR ENDING 31 MARCH 2022 CONTENTS PAGE Trustees, Secretary and Professional Advisers The Trustees. and Strategic Report 3-14 Independent Auditor< Report to the Member5 15-19 Con501idated Staternent of Finanoal Artivities 21>21 Consolidated & Charity Balance Sheet 22 Consolidated Cash Flow Statement 23-24 Notes to the Financial Statements 2544

BARNSLEY PREMIER LEISURE TRUSTEE'S. SECRETARY AND PROFESSIONAL ADVISERS YEAR ENDED 31 MARCH 2022 REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADV150RS The Trustees, who are also directors of the Charity for the purposes of the Cornpanies Act, are pleased to present their annual report ond the audited financial statements for Ihe year ended 31 March 2022. PRINapAL & REGISTERED OFFI The Metrodome Leisure Complex. Queens Road. Queens Ground. Barnsley* S71 IAN. REGISTERED NUMBERS Registration Number Registered Charity Number Trading Company Registration Number 037￿143 1076681 0377%48 DIREcfoRS & TRUSTEES The Directors of the Charitable Company (the Charity) are its Trustees for the purpose of Charity law and throughout this report are collectively Teferied to as the Trustees. The Trustees serving during the year and ￿Thce the year end were as follows: Appointed 17.02.06 16.12.11 17.02.06 29.06.07 21.11.05 27.09.06 30.10.15 24.02.17 24.02.17 21.06.19 15.06.21 08.04.22 08.04.22 08.04.22 02.09.22 Re-appointed Resigned Su￿Group 22.12.17 16.12.16 03.12.21 16.12.16 22.09.21 11.12.15 11.12.15 16.12.16 22.12.17 Alan Methley Andrew Skiffin8ton Barrie Betton Denise Pozorski lan Taylor Valerie Mills Barry Dolan Andrew Ainsworth Ben McFee Cllr Sarah Tattersall Pauline Mccorthv Simon Warren Julie Slatter Miles Lloyd Cllr James Hi88inbottom 02.10.22 15.06.21 31.05.22 The Trustees bring a vast range of experiences and expertise to bear: these include competencies in the voluntary and community sector, education. legal and accountanqi. Heath. Safety and compliance, private enterprise and local government. Mrs Valerie Mi51s is the current chairperson and is an ex officio member on the HR sub group. i) 21 3) Finance sU￿group HR sub-group Task and finish group Chair lan Taylor Chair Valerie Mills - Chair Andrew Ainsworth

BARNSLEY PREMIER LEISURE TRUSTEE'S, SECRETARY AND PROFESSIONAL ADinsERS YEAR ENDED 31 MARCH 2022 Appointed Resigned COMPANY SECRETARY Mrstephen Lodge 22.10.09 DIREcfoRS OF BARNSLEY PREMIER LEISURE TRADING LTD. Alan Methley Barrie Betton David Petherbridge Nigel Webber Steve Wragg Valerie Mills D'enise Pozorski 28.02.08 16.06.06 25.11.08 24.11.06 23.09.08 26.04.13 24.07.19 22.09.21 21.07.21 09.03.22 Mrs Denise Pozorski is the current chairperson and provides support as a member of the HR sub-group and Task and Finish Group. for appropriate projects under review in the case of the latter. COMPANY SECREfAftY Mr Stephen Lodge 22.10.09 EXECUTIVE GROUP Appointed Resigned rim Wilson IDecea5edl Chief Executive 01.09.10 01.06.22 Michael Hirst Deputy Chief Executive 01.06.22 Chief Executive 16.11.22 Finance Manager 16.01.17 HR Manager 20.03.17 Bassetlaw Contracts Manager 27.06.16 Barnsley Contracts Manager 27.06.16 Regional Contracts Manager 27.06.16 Safety. Health, Environment and Quality Manager 27.06.16 Lindsey Churchill Ronald Erskine Glyn Davies Joni Millthorpe Tom Galvin Michael Daly AUDITORS Gibson Booth Limited Chartered Accountants & Registered Auditors 12 Victoria Road, 8arn51ey S70 28B BANKERS Barclays Bank 10-18 Queens Street Unit2 Barnsley S70 ISJ 50LICITORS MKB Solicitors LLP 1-11 Hudder5field Road. Barnsley 570 2LP

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 STRUCTURE, GOVERNANCE & MANAGEME14T Governlng document Barrksley Premier Leisure is a Charitable Company Limited by Guarantee and was incorporated on 10 June 1999 and registered with the Charity Commission 22 July 1999. It Is governed by its Memorandum and Articles of Association. Board structwe and decision proce55 The Board of Trustees, which can have up to fifteen members. administer the Charity. As part of a continuing full governance review the Board adopted the strurture of specialised sub-groups linked to full Board for final ratification on non-delegated items. At present there are two main sub Eroups, covering Finance and Human Resources but with ad-hoc third Task & Finish and forth Pension 5ub*roup for special items. The day-to-day operational management decisions are executed by the Chief Executive and his Executive Management Team, but the overall control and strategic focus remains with the Trustees through sub groups and bi-monthly Board meetings. for which relevant information is presented within the Board papers. The agreed management deosions are then implemented Wbthin the group through the operational and administratwe units. Appointment and reapF)ointment of Trusttts Barnsley MBC may appoint one person as a Trustee and may remove or replace any person it appoints. The Council's nominated Trustee is not subject to retirement by rotstion. At every general meeting one-third of the Trustees are subjert to retirement by rotation or, if their number is not three or a multiple of three. the number nearest one-third shall retire from office: but, if there is only one Trustee subject to retirement by rotation. helshe shall retire. The Trustees to retire by rotation are the longest serving in office by either their last appointment or reappointment. Trustees, retiring by rotation shall be deemed to be reappointed unless the re501ution is lost or it is resolved not to fill the vacancy. New Trustee5 over 18 years okl may be eligible for appointment rf either by retommended by the Trustees or proper notice is given by ordinary resolution. Trustee induction arKI training policy & procedure The Charity's policy is to ensure that all Trustees are appropriately trained for their role, therefore all new Trustees under80 a full induction process to brief them on their legal obligations under Charity and company law: the Sub group and decision-making processes, the busines5 plan and re￿nt financial performance of the Charity. Trustees are encouraged to attend appropriate extemal and internal training.

BARNSLEY PREMIER LEISURE ThE TRUSTE£S' A14D STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 Group structure The 8roup comprises two companies. Bamsley Premier Leisure IBPLI and Barnsley Prern￿r Leisure Trading Limited. The Parent holdin8 company. Barn51ey Prernier Leisure is a social enterprise that is limited by guarantee ' and is a150 a registered Charity- Barnsley Premier Leisure Trading Limited is the Charitls wholly owned trading subsidiary that carries Out the norfharitsble activities and covenants its tsxable profits yearly to the Charity, in support of its objectives. The financial statements of the Group incorporate both the Charity and Trading activities. The company operates a number of leiwre sites under contracts from Bamsley Metropolitan Council and Bassetlaw District Council as well as two further sites which are not under council contracts. Barnsley Premier Leisure Tradin8 Ltd This company provides 5UPPOrt for BPL by operating the trading activities ancillary to BPL. Summary financial results can be found on page 29. Related parties and parlnershlps The Charity has continued to work pro-aCtWe￿ with its main partners Bamsley Metropolitan Borough Council and Bassetlaw Distrirt Council. Successful projects and inttiatives that continue to be developed as a result of our partnership approach with other organisations, with joint working Continues to be strong involving Barnsley MBC, Northern College, Barnsley College, Barnsley and Rotherham Chamber of Commerce. South West Yorkshire Partnership NHS Foundation Trust, Community Partnerships, Baf nsley H05Pital. Publit Hea￿h and Clinical Commissioning Groups. The Charity has representation on a number of groups. forums and partnership5,' With the aim to improve health within the borough. The Charity continues to develop various partnerships wtth Barnsley MBC'S Department5 and Groups including working with Places directorate which included the Sport team to deliver the Sports and Active Recreation Strategy and as a member of the Acttve In Barn5￿Y Partnership {Al61- We have worked and continue to work with the Barn51ey MBCS Sports Development Team. Sport England, Yorkshire Sport and various Sports Gi)veming Bodies including the Swim England, Swim Teachers Association, Northern Athletrcs, British Gymnastics. Royal Life Saving soc￿ty. Community Leisure UK. UK Active. CIMSPA and many more UK sporvs governing bodies. We have also strengthened partnership link5 Within the Bassetlaw contract whith intlude, Bassetlaw DC, Nottinghamshire County Council, Swim England, BDC Sports Development, Primary Care Trust. Royal Life Saving Society, North Notts College and the County Sports Partnership. We aim to support local arKI government initiatives underpinning the development of services for the benefit of Ihe wider community particularty in the areas of health. sport and physbcal artivity. OBJEcfivES & AcrvmES The overall Charitable objects of the company as detailed in the Memorandum & Articles of Association are to provide or assist in the provision of facilities for recreation or other leisure time occupation for the general public in the interests of social welfare.

BARNSLEY PREMIER LEISURE THE TRusfEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 PUBUC BENEFIT BPL 15 a fee charging enterprise for the services to the beneficiaries. However, the pricing policy is managed to ensure that the economically and socialty deprived obtain greater discounts on the activity range through the Local Authorities Leisure card arrangements. In addition. the Charity offers p￿ferential rates to clubs. societies, and groups and for other similar charitie5 to widen the impart of the objectives. This ensures that the opportunities for people from all parts of the community are maximised and that BPL can maintain its CharIta￿e object above. in support of the mission statement below for Social inclusion. MISSION STATEMENT "Working together to enrich live srRATEGIC PLANNINGIOBJEcfivES The overall objettive is sUPPOrted by our strategic model. which shows how we create value for our teams, customers and communities. Our strategic model continually revolves around our customers who are the heart of everything we do. The companws bU￿nesS and action plans are focussed on the achievement and delivery of our three strategic priorities relating to: Working as one Customer devotion Efficient and effertive grovrth Each year the management team develop the sites and support departments strategies for executive management team approval. for which each item is linked to the key priority above. The executive management team. link the approved strategies together with the corporate aims for the forthcoming year to produce the overall Business Plan and aspirations for Board approval. Novigating a way through the Coronavirus pandemic. recovery and the subsequent economic fallout post Covid. was withovt doubt the overriding objective of last year. The main challenges included- A shortage of skilled labour for The cost of living crisis and impact therefore on consumer spending Supplier price increases due to rising inflation Rising national minimum wages and the related pressures brought around grade drift 5. Supply chain pressures and scarcity of products at afft)rdable prices Securing additional financial support from our key partners Barnsky M8C and Bassetlaw DC Monitoring the Hybrid Working Policy. communicatin8 With hybrid and home workers using our Wellbeing Champions Developing a frame work to support staff mental health experiencing challenges in the Current economic environment and adapting to a post<ovid working environment

BARNSLEY PREMIER iEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 TrATEGIC REPORT COVID-19 and the subsequent economlc fallout from Covld The continued irnpact of COVID-19 on BPL both directly, until all industry relevant re5trirtions were eased, and the subsequent recovery thereof. particularly in an uncertain economic environment are referred to throughout this report. Where it is appropriate to draw the readerfs attention to certain matters, this has been addressed. Although the busine55 faces the same risks and uncertainty that all bu5ines5es in the UK face, certain specific matters are hi8hli8hted below and in the Going Concem and Post Balance sheet events sections. The business has taken. and continues to take. all possible steps towards safeguarding the business to ensure its continuation for many years into the future. The company also recognises the ￿Sponsibl11fy it has towards its employees and members, along with the communities of Barnsley. Bassetlaw. Mansfield and Pontefrart. for whom BPL provides employment and affordable facilities to further support and enrich its residenys lives. As a provider of indoor and outdoor leisure and recreational activities along with trading and event facilities, COVID-19 closures. restrictions and recovery within an economically uncertain post covid environment have been challenging this financial year and Undoubted￿ had an impad on tradin8 and operations, particularly in the Trading companws first quarter until all restrirtions were lifted. The group ￿rewed an upfront payment of Management Fees and the receipt of Covid relief grants via local government also helped mitigate the impact in early 2021122. The business has had the securing of drawing upon its Coronavirus Business Interruption Loan should it be ￿quIred, although the company is ertremety pleased to report that operations have made a gratifying recovering. helping to restore cash reserves quick￿. The business has continued to work with its key partners: Barnsley MBC and Bassetlaw DC to seek out solutions and to forrn strategies for managing and steerin8 the business throu8h these times and further building on its recovery. Through this collaboration, a number of commitments and liabilities due in 2020121 and 2021122 continue to be deferred. Through these working partnerships. a number of grant fvnding schemes and. incentives have been highlighted and subsequently utilised. The charity operates Barnsley Wellbeing Programme on behalf of Barnsley Public Health. The Scheme 15 a 12- week supported referral programme accepting patients via health professiona15. The scheme is focussed on positive lrfestyle changes through increased physical activity and improved hea￿h and wellbeing. The Wellbeing Programme has been developed further to focus on fier 2 weight management. The Tier 2 Weight management programme as a specific focus on weight management with particular key priority groups as low-income adults, BAME Groups and Covid-19 recovery. The compan￿5 liquidity Position is stable and sufficient for the present circumstan￿5 and into the fvtUTe. Whilst liquidity reseNes are now in exce$5 of pre-pandemic ￿serVeS, this has only been possible by increasing borrowing and deferring ￿rtain commitments. The business will endeavour to seek out opportunities to grow and increase income streams and market share. whilst taking steps to ensure the continued recovery and navigation of the current and forthcoming economic environment.

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 COVID-19 (CONfD) During the pandemic the business saw a number of closures and reopenings. The imposing of Govemment restrictions meant ihat the busine55 needed to adapt. Using pre-bookable sessions in its Restaurants. Gyms, Pools and Water Park facilities. Online bookings provided the means to manage visltors, and brought operational advantages, fvrther enhancin8 the cuxomer experience. Systems and processes such as online bookings. have been permanently embedded into our business. The company also expedited its plans to provide robust, suitable hardware and other devices to staff enablinE more flexible ways of workin& in addition to developing intemal systems and means to aLrtomate bu5ine55 prO￿sSes. Remote working and the subsequent Hybrid Policy adopted by the company continues to brin8 OPPOrt¥Jnities for streamlining and digitising the flow and sharing of information. The Charity is aware of the generi¢ risk5 of internet fraud, phishing, malware and ransomware. Trainin& awareness and investment in firewalling and other security measures remains paramount. During the pandemic. in our period of subsequent recovery. tr*)th Barnsley MBC and Ba55etSaw DC has worked closely with the ExecutNe Team to support the group. Despite constraints on each Council's financial position, each were able to look upon the group sympathetically. A number of financial oblvdatbons V￿re suspended, which enabled BPL to ensure working capital requirements continued to be serviced. Following the liftin8 of restrictions across the nation. the group has experienced a modest financial year in terms of Investment. Focus has been on developing and investing in internal systems, an Employee Value Proposition, reducing energy consumption and consequently utility cost5 and establishing appropriate roles and remuneration for staff. The Executtve Team continues to safeguard working capital and rebuild cash reserves ready to meet the imminent threat of high utility costs and rising infiath)n fècinE the country. AWARDS & RECOGNITION BPL continue5 to Strive towards exceeding customer Standards by utilising. Mystery visits, Net Promoter Score INPSI, digital communication and questionnaires. user and non-user surveys. intemal and external audlt programmes and meet the manager events to monitor and respond to customer needs. Equality is a key driver for BPL. and therefore it was delighted to be re-accredited with the Gold Rainbow rick standard. The Metrodome retains Investors in the Environment Gold {IIEI in recognition of careful management and monitoring of re50urces in order to minimi5e the environmental irnpact of the site. Our people continue to be a greatest asset and our promise to them in creating a happy, supportive and committed work force is evidenced and supported by our accreditation in Investors in People Gold in recognition of our commitment to people management. BPL remains committed to ensuring good Mentsl Health in every area of the organisation. Our aim is to remove the stigma and negative responses that people sufferin8 mental illne55e5 can experience in the workplace. Our Managers and Leaders are required to complete Mental Health Awareness training and we boosted our body of Well Being Champions in order to provide support to stsff. The company maintsins flexible working and Hybrid working to help create and sUPPOrt Work / Life Balance.

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 FINANCIAL REVIEW AND HIGHUGHTS The'statement of Financial ActNities for the year is detailed.on pa8e 21 of the-finanth31 statements. A summary of the financial results and the work of the Charrty is highlighted below; INCOME GENERATION BMBC Management Fee Subsidy The Charity previously relied upon the management fee from the local authority to oftset the loss-makin8 activities which allowed access to services for disadvantaged individuals through service management. The fee was reduced to £nil for 2021122 and will be £nil for the foreseeable future. Ba55etlaw Management Fee Subsidy The Charity relies upon a subsidy from the Bassetlaw Districl Council. set out in the management agreement, to offset certain costs and loss-makin8 actwities also to allow a¢￿sS to services for disadvantaged individuals through service management. Other Income The Group's income excluding subsidy fundin£ has increased from £7.667.871 to £14.791.459, amounting to a 93% increase. The increase in Group income was a direct result of emerging from the Coronavirus pandemic. In detemining our recovery plan. the group set about maximising its recovery by: _ Reopening facilities as soon as possible Putting in place appropriate price increases to mitgate the impart on the business of rising inflation and utility costs Seeking out opportunities to provide additional income streams Managing cost5 as effectively a5 PO55ible and seeking out advanta8eous temis and discounts with preferred suppliers In focussing on recovering our usage as quickly as possible. the measures above have seen u5 achieve significant return rates across multiple income streams. At the time of writing the Metrodome has enjoyed one of its busiest summer seasons on record with significant foorfall increases in the family attractions, despite the unprecedented heatwave that gripped the country. Memberships and usage exceed pre covid levels. and although it is still difficult to determine what proportion of the group'5 recovery can be attributed to UK economic l)ounce back or Leisure Industry growth, the company maintains that being bold. seizing opportunities and capitalising on newly branded facilities tompleted just prior to or during the pandemic, has undoubtedly ensured that the 8roup has returned to its fomier financial strength exceptionally quickly. One of the worst outcomes of Covid lockdowns has been the inability of our communities. children from leaming to swim. and since reopenin8 we have Significantly increased our swimming lessons programme to ensure a maximum opportunity for children to catch up with learning this lifelong skill. By September 21 our Swim Academy was operating at 103% of pre covid levels. and additional catch-up pro8rammes will be operating through the winter. Our commitment to swim development has also seen 8 swimmers frorn our squad's progress to England Programme Teams.

BARNSLEY PREMIER LEISURE THE TRVSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 RESOURCES EXPENDED Following its emergence from the Pandemic. the groups has faced challenges in terms of recruiting a skilled wo"rkfor¢e," particularly in the Trading Company in the area of hospitality. Outside of a number of specific areas. there has not been any recruitment other than that necessary to rebuild the business during the financial year. However, as the business recognises significant economic pressures. the Company must now source appropriate resources to ensure that income streams are increased, grown and business processes a￿ delivered as efficiently as possible in order to continue investing in its facilities. technologies and systems. SURPLUS GENERATION Under normal tradire conditions, surpluses are invested into the fixed a55et infrastructure and retained to continue to maintain the financial position. This provides a response to future payroll cost increases. heavily inlluenced by risin8 Livin8 Wage. National Living wage rates and ￿SuItIng grade drift issues. As we emerge from the Coronavirus pandemic. attention tums to our navigating the uncertain economic times for the foreseeable future. The group views the 2022123 financial year with continued prudence. but also recognises the need to seize appropriate opportunities to grow and maintain the business. whilst meeting increasing overheads and direct costs. It is hoped that Government can stablish infiation and provide suitable solutions to growing energy prices as quickty as P055ible. in order for the group to return to re8ular surpluse5 and rolling investment plons for its fa¢ilit*s. Retained surpluses are needed to cover the Charitrfs liabilities as tenant and more Important￿ to fulfil the charitable objects and beneficiarie￿ expectations through ongoing re-investment. FRS 102: ACCOUNTING FOR RETIREMENT BENEFITS The Barnsley and Bassetlow defined pension xheme combined deficits have reduced significantly from the previous year. There have been changes to artuarial assumptions around discount rates. salary increases, Pension increases and inflation. The most significant drNer has been a change in discount rates. Pension Scheme liabilities remain greater than retained funds. The Bamsley fund is ultimately guaranteed by Barnsley Council and the Bassetlaw fund by Bassetlaw Council. part supported by a Pension bond from BPL. Trustees continue to review the options available to the Charrty through the appropriate sub group as the schemes are a significant risk to the Charity in terms of on-going funding. BPL continue to engage professmjnal services from èn Employment law perspective: and Punter Southall for Pension advice. The chosen fund for auto enrolment continue5 to be Community Leisure UK'S collective fvnd with Aviva for new employees. which is in addition to the two defined benefrt schemes.

BARNSLEY PREMIER LEISURE THE TRUSTEES. AND STRATEGIC REPORT FOR THE YEAR ENDED 31 PaARCH 2022 YEAR ENDED 31 MARCH 2022 CAPITAL INVESTMENT The group invested in the capital'infrastructure. as noted on pa8e 36: Through ¢3￿ful project and cash Ilow management. the Charity aims to matching medium / lon8-term capital investments with appropriate loan / finance from var￿u5 sources. together with internally generated funds. Investments has naturally been curtailed as a result of the Coronavirus pandemic, and the need to rebuild cash reserves in order to meet the costs of rising inflation and utility costs. Investment in driving energy costs down through renewable energy proiecis and facilities will be paramount over the coming years. These will be financed either by similar methods to ensure the cash flow posltion of BPL is not compromised or by exploring alternative financing models. INVESTMENT POWERS & POUCY The investment powers of the Tru51ee< are govemed by the Articles of AsSOCiation {28.11. These allow investment into the trading subsidiary. and other diversified investments for the circumstances of the Charity. The Board optimises the retums for the level of fI￿n¢1)I risk, by investin8 excess operating monies into deposlt accounts until they are required either for project financing or working capital requirements. Returns received are allocated to the appropriate fund. RESERVES POLICY Trustees have reviewed and agreed the reserves p)liry of the Charity. This process involved reviewing forecast income and expenditure streams. together with the implicatM)ns of the risk policy and the penS￿n fuDd deficit (Note 8). The current overall review highlighted that the level of unrestricted funds Ifunds not committed or invested in fixed asset515hould be ihree months of income resources for the Charity to be managed efficiently and to SUStain operations effertivety- The impact of national lockdown and social distancing measures required upon reopening the UK economy resulted in BPL utilising a significant proportion of its free reserves. BPL also sought finance through the Coronavirus Business Interruption Loan Scheme ICBILSI. By the 31 March 2022. the 3-month target was exceeded. albeit with the introduction of some significant borrowing obligations and covenants. The current bank and cash balances are encouraging and continued recovery in early 2022123 shows memberships and bookings ahead of pre covid levels. It Is however. the Trustees, opinion that free reserves should be maintained over the forthcoming years to protect the Charity in the current economic environment and its impact on the business. Aside from this. the Trustees will continue to monitor the reserves position in line with the Charitys risk poliry. Capital investment Strategy. working capital requirements. management fee reduclions. contract retention and financial climate. Despite the challenges and uncertainty of 202112022. the group continued to work in partnership with Bamsley M8C and Bassetlaw DC to invest and develop areas including C02 reduction and Energy efficiency. Since the financial year*nd. the group has worked closety with its Developers in delplering the its Customer Relationship Management projert. io

BARNSLEY PREMIER LEISURE THE TRUSTEES. AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 RESERVES POLICY (CONfD) It IS the opinion of the board that the Creat￿Th and availability of liquid assets will be paramount In order to service the following commitments: The continued contribution towards mitigating impart of the p05t covid economic fall out The continuance of appropriate capitsl investment in facilities for the benefit of customer5 and longer term 5UStainable surplus generation The contribution towards reducing and managing Pension scheme deficit balanos The long term ability to meet rising fwed costs. in particular Utility and Employee costs Restrirted reseNe balances will continue to be reduced annually by depreciation of the representative assets until the reserve is Utili5ed. All funding ha5 been fully applied for the pUrF￿se and revenue generated from restricted fund application is allixated to the general reserve for the continued .support of the Charitvs objectives. GOING CONCERN The financial statements have been prepared on a goin8 concern basis. Projections and f0￿Cast5 have been prepared based on a number of underlying assumptions, which continue to be subject to significant uncertainty at thi5 time. These 5￿W that the expected income and expenditure. together with current reserves and the Coronavirus Business Interruption loan monies allow the company to continue as a going Concern. The Trustees continue to oversee and support the Executive Team in their close collaboration with Barnsley MBC and Bassetlaw DC in order to ￿feguard the future of group. SUBSEQUENT EVENTS The Trustees have considered the current and fO￿Seeable economic p￿$s￿reS it faces in producing these financial statements. Any impacts of the energy crisis and inflationary pressures on this company is considered by the Trustees to be a non-adjusting event for these financial statements. At the time of review, the impact on the business and results is limited to areas outlined and highlighted in this report. as are the strategies and measures being tsken to navigate through these circumstances. PLANS FOR FWURE PERIODS The continued support of our main partner, Barnsley MBC. has been vital to maintain such a varied programme of activities and social outputs. since the provision of certain leisu￿ activities are not economically self- 5UPPOrtive. The Board are disappointed that the Management fee has now been removed. but recognise the significant SUPPQrt that the Council has provided throughout the pandemic and in playing an instrumental part in the group's recovery. Surplus making activitie5 should enable us to continue to offer a wide range of socially beneficial outputs including work with communities. schools. health care 3gen¢ies and sports tlubs and to maintain advantageous pricing for the economically and socially disadvantaged. To enable this end we will continue to work closely with our main stakeholder IBarn51ey MBCI to ensure our arrangements are mutually beneficial. li

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 PLANS FOR FUTURE PERIODS ICONfD) The majority of our facilitie5 are aged and require substantial capital investment in order to reduce the outstanding maintenance issues arising on a regular basis: this has been alleviated partly through the fundin8 strategy of Barnsley MBC. During 2021122 the business. despite its thallenging circumstances worked with external developers and consultants to review financial and payroll processes, appointed additional Trustee5 to compliment the Board and provide new insights and experience for the business and commenced work on an exciting Employee Value Prop051tion IEVP.) Furthermore. the Executive Tearn formed its Rewards and Reco8nition project group to address significant pressures and risks regarding attTactin8 and retaining talent to the organisation. IMMEDJATE OiWTLOOK The group's.immediate concerns are that of continuing to navigate the compan￿5 way through the current energy and inflationary cri515 and to rebuild the business since UK restrictions were fully lifted in July 2021. It plans to do so by continuing to identffii new. innovative opportunities to generate income, retain members through engaging with customers and to create a future proof business model io face future challenges. Outside of this, further years of consolidation are anticipated- building on the foundations. we have already established to continue to challenge the national financial outlook along with the need to address energy inefficient P￿rniseS by investing in altematNe solutions or premises. BPL continues to work towards delivering its Customer Relationship Management project, improving all aspect5 of the customer joumey, enhanting the Financial and Operational reportin& and positively anticipating all of its customer needs. increasing income streams and market share. PRINCIPAL RISKS AND UNCERTAfinES The challenges and risks specific to the Group's recovery have been identified and highlighted throughout thi5 report. Plans continue to be examined ènd challenged by the Board through Board Bulletins, Board meetings and meetings of the Finance and HR sub committees. Outside of the current utility and inflationary pressures. the Trustees have fomialty adopted a corporate risk register. which has been reviewed and updated. Part of the annual process included reviewing the Charl￿$ risk analysis and scenario planning 8rid, Comprisire: An annual review of the risk5 which the Charity faces externally and internalty,. the maintenance or development of systems and procedures to mitl8ate the risks identified: and action required by the Charity should any materialise. The current economic climate and national recessTron has put Seve￿ strains on the pensions funds and as such, the scheme5 rernain with increased and quite significant deficits that need to be funded over a number of years.4 Together with the removal of National insurance rebates. new living wage and a5 a consequence. the impact of grade drfft all mean that remuneration tosts for BPL are set for a significant increase. which will have to carefully planne(i into the budgets for the future. 12

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2012 PRINCIPLE RISKS AND UNCERTAINaES ICONfD) Indicative Gas prices for Winter 2022 and Spring 2023 are of 5ign-rficènt concern to the business. Measures have been put in place at the Metrodome and other sites in Barnsley. Bassetlaw and Mansfield to utilise more efficient and renewable pknt and systern5 in order to power operations, reducing demand on the grid. It is hoped that Government measures and initiatives will take steps towards mitigating the impact of the energy crisis. The Board is focussed on tackling this challenge by maximising returns in order to generate working apital to meet energy costs whilst continuing to explore renewable Sources of cost-effective energy for our facilities and our communities. Ageing facilities are also a further toncem for the Board. These facilities are operated under lease from Barn51ey MBC. A Bamsley MBC building and plant survey was undertaken several years ago which indicated that significant investment would be necessary by Barnsley MBC and Barnsley Premier Leisure to the tune of in excess of £10 million over ten years. Due to the financial constraints and necesstty for future reserves, the Charity cannot fully oddre5s its part in this situation in the immediate future. However, the Council continues to allocate resources to address the backlo& for which a total of £407,OCI) was committed within the financial year on building maintenance. In the 2022123 year, we have forecast a total of £350,OC(J from BMBC as the landlord contribution to building maintenance. Further review will be undertaken within an agreed financial and facilitv strategy with the local authority. In extension to the risk factors the Trustees have reviewed the adequacy of the Compan￿5 internal financial controls, and are able to confirm continuing Complian￿ with the Charity Commission's guidelines. including. preparation of a strate8ic bud8et & investment plan- monthly monitoring of expenditure against approved Board bud8ets- and monthly variances investigation for risk management. DISABLED EMPLOYMENT & EMPLOYEE INVOLVEMENT The Charity is a registered user of the disability syrnI￿1. with a commitment to employinE disabled people and ensurin8 all employees develop appropriate levels of disability aworeness. In accordance with the Charitys equal opportunities poliry, the Charity has fair. long established, policies in the recruitment, selection. retention and training of disabled employees. The company strives to maintain close working relations with its. employees by: Recognising two trade unions. namety GMB & Unison. Regular trade union liaison meetings with nominated shop stewards. Staff representation at Trust Board meeting. Regular staff communications includin& Meetings and Away Days. MaintaininE current Human Resource policies & procedures includinB- Equal Opportunities in retruitment & at work. Health & safety. Exit l Return to work I Sickness inteNiews. Continued professional developrnent training in an agreed annual training plan. 13

BARNSLEY PREMIER LEISURE THE TRUSTEES, AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 202Z YEAR ENDED 31 MARCH 2022 DISABLED EMPLOYMENT & EMPLOYEE INVOLVEMENT ICOP4fDI Wé are pleased to report that the Company rétains thé Investors in People prestrgious gold standard. This highlighted the coMpan￿S desire through its policies & procedure5 to recruit. retain and continually develop staff through training. Annually each employee receNes a full personal review, highlighting cor&training needs, which filter through to a company training Strategy, and employment feedback. which is passed upward for Executive Management Team & Trustees to help develop corporate strategv. When our EVP programme in launched later this year the whole con￿pt will seNe to underpin and display our core values ahd BPL brand. Company and Charity law requires the trustees to prepare firkincial ststements for each financial year which give a tnje and fair view of the state of affairs of the Charity at the end of the year and of the Surplus or deficiency for that period. In preparing tlbjse financial statements. the Trustees have: selerted suitable accounting policies and then applied them consistently; made judgements and estimates that are reasonable and prudent; stated whether applicable accounting standards have been followed. subjett to any material departures disclosed and explained in the financial statements- and prepared the financial statements on the going concern basis. The Trustees have overall responsibility for ensuring that the Charity has appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which di5c105e with reasonable accuracy ai any time the financial position of the Charity and enable them to ensure that the financial ststements comply with the Companies Act requirements. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud, other irregularities and to provide reasonable assurance that the accounts comply with- relevant statutory laws and regulations the goveming document requirements of the SORP In accordance with company law. as the Compan￿$ Directors. we certtfy that: so far as we a￿ aware. there is no relevant audit information of which the Compan￿5 Auditor5 are unaware.. and as the Director5 of the Company, vft have taken all the steps that we ought to have taken in order to make oursefves aware of any relevant audit information and to establish that the Charl￿$ Auditors are aware of that inforn)ation. Signed on behalf of the Board of Trustees Denlse Pozorski- Trustee Approved by the Trustees on 2 December 2022 14

BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BARNSLEY PREMIER LEISURE YEAR ENDED 31 MARCH 2022 We have audited the financial statements of Barn51ey Premier Leisure (the 'parent charitable companWI and its subsidiary Ithe 'group'l for the year ended 31 March 2022 which comprise the Consolidated Statement of Financial Activitie5 lincorporating the Summary of Income and Expenditure Account). the Charity and Consolidated Balance Sheets. the Consolidated Cash Flow Statement and the related notes on pages 21 to 40, including Significant atcounting 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 Finonciol Reporting Stondord opplicoble in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial statements: Eive a true and fair view of the state of the group's and parent charitable companvs affairs as at 31 March 2022, and of the group'5 incoming resour￿$ and application of resources. including its income and expenditure, for the year then ended- have been properly p￿pared in accordance with United Kingdom Generalty Accepted Accounting Practice; and have been prepa￿d in accordance with the requirements of the Companie5 Att 2006. 8asls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements seclion of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that a￿ relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with ihe5e requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu5ion5 relating to goi￿ concern In auditing the financial staternents. we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial staternents is appropriate. Based on the work we have perfornied, we have not identified any material uncertaintie5 relatin8 to events or conditions that, individually or collertively. may cast significant doubt on the group's or parent charitable compan￿$ ability to continue as a 80in8 concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the ielevant sections of this report. 15

BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS, REPORTTO THE MEMBERS YEAR ENDED 31 MARCH 2022 Other Information The other information comprises the information included in the trustees annual report. other than the financial statements and our auditorfs re￿rt thereon. The trustees are responsible for the other information contsined within the annual report. 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 fomi of assurance conclusion thereon. Our responsibility is to ￿ad the other information and. in doing so. consider whether the other information is Tnaterially inconsistent with the financial statements or our knowledge obtained in the course of the auclit or othenvise appears to be materially misstated. If we identify such material inconsistencie5 or apparent material misstatements. we are required to determine whether this gives rise to a material mi55tatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this Other inforniation. we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed bythe Companies Art 2C)6 In our opinion. based on the work undertaken in the course of the audit: Ihe information given in the tru5tees' report lincorporating the strategic report and the d1￿ctors. report) for the financial year for which the financial ststements are prepared is con5iStent with the financial statements- and the strategic report and the direttor< report have been prepared in accordance with applicable legal requirements. Matters on whlch we are vequired to report by excepti In the light of the knowledge and understanding of the group and parent charitable company and its environmeni obtained in the course of the audit. we have not identified material misststements in the strategic report and the directors. report. We have r￿thIng to report in respert of the following rnatters in ￿latiOn to which the Companies Act 21))6 and the Charitie5 Art 2011 ￿qUireS us to report to you if. in our opinion: adequate and sufficient accounting records have not been kept by the parent charitable company, or retums adequate for our audit have not been received from branches not Visited by us; or the parent charitable compans financial statements are not in agreement with the accounting records and returns- or certain disclosu￿$ of direciorg remuneration specified by law are not made; or we have not receNed all the infonnation and explanations we require for our audit- or the tmstees were not entitled to prepare the financial statements in accordance with the small companies, regirne and take advantage of the small companies. exemptions in preparing the directors, report and from the ￿quIrernent to prepare a Strategic report. 16

BARNSLEY PREMIER LEISURE INDEPENDENT AUOITORS, REPORTTO THE MEMBERS YEAR ENDED 31 MARCH 2022 Responsibilities of trustee5 As explained more fully in the trustees. responsibilities statement Set out on page 12, the trustees {wlK) are also the directors of the parent charitable company for the purposes of company lawl are responsible for the p￿paratIon of the financial 51atements and for being satisfied that they give a true and fair view, and for such internal control a5 the trustees determine is necessary to enable the preparation of financial statements that are free from material misststement. whether due to fraud or error. In preparing the financial statement5. the trustees are responsible for assessing the 8roups and parent charitable company's ability to continue as a going concern. disclosin& as applicable, matter5 related to going toncern and usin8 the 80ing concem basis of accountin8 unless the trustees either intend to liquidate the group or parent charitable company or to cease operations. or have no realistic altematrve but to do so. Auditorfs responsibilitles for the audit of the financial statements We have been appointed auditor under Companies Act 2LX)6 and section 151 of the Charities Act 2011 and report in accordance with those Arts. Our objectives are to obtain reasonable 05surance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, and to Issue an auditorfs 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 ISA5 IUKI will always detert 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 specific procedures for this engagement and the extent to which these a￿ capable of detecting irregularities, including frnud is detailed below: We gained an understsnding of the legal and regulatory framework applicable to the charitable company land its subsidiary) and the industry in which it operates. and considered the risk of acts by the company that were ontrary to applicable law5 and regulations. including fraud. We design audit procedure5 to respond to the risk, recogni5ing that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error. as fraud may involve deliberate con￿alMent by, for example. forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which coukl give rise to a material misstatement in the financial statements. includin& but not limited to the Companies Act 2CK)6. Charities Act 2011 and UK tax legislation. Our tests included agreeing the financial statements disclosures to underlying SUPPOrting documentation and enquiries with management. There are inherent limitations in the audit procedures described above and. the further removed non-compliance with laws and regulations is from the events and transartion5 reflerted in the financial statements. the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. A5 in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to 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.or .uk auditorsres onsibililies. This description forms part of our Report of the Auditors. 17

BARNSLEY PREMIER LEISURE INDEPENDE￿[ AUDrroRS' REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2022 Because of the inherent limitations of an audit. there 15 a risk ihat we will not detect all irregularities. including those leading io a material miS￿ateMent in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial ststements. as we will be less likely to become aware of instances of non-compliance. The risk 15 also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery. collusion. omi55ion or Mis￿preSentation. As part of an audit in accordance with ISAS (UK). we exercise profeSS￿n31 judgment and maintsin professional scepticism throu8hout the audit. We a150: Identify and assess the risks of material misstatement of the group'5 or the parent charitable compan*s financial Statements. whether due to fraud or error, design and perform audit procedures responsive to those risks. and obtsin audit evidence that IS sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resultin8 from error. a5 fraud may involve collusion. forgery. intentional omi55ion5. misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit prO￿d￿re5 that are appropriate in the Circumstan￿5. but not for the purpose of expressing an opinion on the effectiveness of the group's intemal control. Evaluate the appropriateness of accounting policies used and the reasonablene55 of accounting estimates and related disclosures made by the trustee5. Condude on the appropriateness of the trustees. use of the 80ing concem basis of accounting and, based on the audit evidence obtained. whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or parent charitable compan(s ability to corstinue as a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditorfs report to the related di5cb5ures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our audiiorfs report. However. future event5 or condilions may cause the group or parent charitable company to cease to continue as a goin8 concem. Evaluate the overall presentation. structure and content of the financial ststements. including the disclosure5. and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentstion li.e. gives a true and fair view). Obtain sufficient appropriate audit evidence regarding t.he financial infomation of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain sole responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters. the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. 18

BARNSLEY PREMIER LEISURE INDEPENDEMf AUDrroRS' REPORTTOTHE MEMBERS YEAR ENDED 31 MARCH 2022 Use of our report This report is made solely to the charitable compan(s members. as a IM)dy. in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable comparfs trustees. as a body, in accordance with Part 4 of Ihe Charities IA¢counts and Reports) Regulations 2(X)8. Our audit work has been undertaken so that we might State to the charitable compan￿5 members and its trustees those matters we are fequired to State to them in an auditorfs 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 companrfs members as a body and the charitable companvs trustees as a body. for our audit work. for this report. or for the opinions V￿ have formed. Scott Mell (Senior Ststutory Auditor) For and on behalf of GIBSON BOOTH LIMtTED Chartered Accountants & Statutory Auditor 12 V￿toria Road Barnsley South Yorkshire S70 28B 9 December 2022 19

BARNSLEY PREMIER LEISURE CONSOLIDATED STATEMENT OF FINANaAL AcnviTIES (INCLUDING INCOME AND EXPENOITURE ACCOUNn YEAR ENDED 31 MARCH 2022 Unrestricted Restricted Designated Funds Funds Funds Totsl 2022 Total . 2021 INCOME Incoming resources from generated funds: Activities for generating funds- Charitable company artivities Tradin8 subsidiary activities Investment income 72,211 2.OJl,435 {8.084) 72.211 2.Wl.435 {8,0841 18,534 609,133 9.321 Incomlng resources from clhirftsble activities: Fees, rents and charges Other Incom1￿ resources 11,304,326 3￿.689 11,695,015 3.350,542 109241 TOTAL INCOME 14 462 298 14 852 987 7 843 331 EXPENDITURE Cost of generating funds: Commercial trading operations 806,692 806,692 165.027 Charitsble artivities 4 10.938.489 271.744 11,210.233 10.445.378 Othei costs 312 169 TOTAL EXPENDITURE 12 074 626 12 346 370 10 922 574 NEf INCOMEIIEXPENDITURE) FOR THE YEAR BEFORE TAXATION. TRANSFERS AND PENSION ADJUSTMENTS Ipa8e 22) 20

BARNSLEY PREMIER LEISURE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME AND EXPENDITURE ACCOUNn YEAR ENDED 31 MARCH 2022 Unrestricted Restrirted Designated Fund5 Funds Funds Totsl 2022 Total 2021 Note TAXATION io NEf INCOMEIIEXPENDITUREI FOR THE YEAR AFTER TAX BUT BEFORE TRANSFERS AND PENSION ADJUSThIENTS 2 387 672 118 945 3 079 243 TRANSFERS 108 996 INCOMEIIEXPENDITUREI FOR ThE YEAR A￿ER TAX AND TRANSFERS BUT BEFORE PENSION ADJUSTMENTS 2.070,738 326.883 108,996 2,506,617 13.079,2431 Pension cost ￿ogniSed In the Statement of financial activities Net pension scheme interest: Bamsley pension scheme Bassetlaw pension scheme Pension scheme service costs: Barnsley pension scheme Bassetlaw pension scheme I195.￿) iioi.c#)01 1195,(KKJI lio1,￿0) {172.(￿) I47,0(￿1) 1677,000} Boi 000 1677.txKIl {545,CUJI NET INCOMEIIEXPENDITURE) FOR THE YEAR A￿ER TAYATION, TRANSFERS AND REALISEO PENSION ADJUSTMENTS Actuarial Ilossl/gain on defined benefrt pension scheme Gain on revaluation of property 296.738 326,883 108,996 732,617 14.271,2431 2.424.L 2,424,(KKI 14.135,0001 TOTAL RECOGNISED GAINS AND LOSSES RELATING TO THE YEAR 2.720.738 326,883 108.996 3.156,617 17.551,9931 RECONCILIATION OF MOVEMENr IN FUNDS Total fund balance at l April 2021 8 479 102 135 370 Closing fund balances at 31 March 2022 75 The Statement of financial actNities includes all 8ains and losses reco8ni%ed in the year All incoming resources and resources expended derNed from continuing artivities The surplus of the charitable company for Companies Art"purposes for the year is £418,27712021: deficit £2,868,373). 21

BARNSLEY PREMIER LEISURE CONSOUDATED & CHARITY BALANCE SHEEfs AS AT 31 MARCH 2022 Group 2022 Group 2021 Charity 2022 Charlty 2021 .FIXEO ASSETS-..._. ..-. Tangible assets Investments li 12 5.428.930 6.552.970 5.428.930 6,552,970 5 428 930 6 552 970 5 428 931 6 552 971 CURRENT ASSETS Stock Debtors Cash at bank and in hand 13 14 147,846 1,226,941 4 825 195 6.199,982 114,995 1.045,472 3 266 025 4.426.492 31.4S8 37,727 1.214.810 1,281.757 4 758 245 3 212 566 6,004.513 4,532.oso CREDITORS AMOUNTS FAWNG DUE WITHIN ONE YEAR 2 817 922 2 614 344 2 660 336 2 552 446 NEf CURRENT ASSErs 1812 148 3 344 177 1979 604 CREDrroRS AMOUNTS FAIIIIIG DUE AFfER MORE THAN ONE YEAR 16 1498 855 1676 600 1498 855 1676 600 NET ASSETS 7 312 135 6 688 518 7274253 685 DEFINED BENEFIT PENSION SCHEME LIABILITY 14178C 11645 OCKJ NEf ASSETSI(LIABILITIES) INCLUDING PENSION LIABILITY FUNDS OF THE CHARITY Unrestricted funds: General fund Revaluation reserve Non charitable tradirE fund5 Designated funds Restrirted funds TOTAL CHARITY FUNDS EXCLUDING PENSION RESERVE 5.848.755 854,250 37,881 108,996 462 253 5.845.107 854.250 1146.2091 5.848.754 5,866.355 854.250 854.250 21 108.996 21 135 370 135 370 7.312.135 6.688,518 7,274,253 6,855,975 Pension reseNe 11645 14 178 0(X) 14 178 OCQ TOTAL CHARITABLE FUNDS 65 These financial statements on pages 20 to 44 We￿ approved and authorised for issue by the Trustees on the 2 December 2022 and are signed on their behalf by- V AIMQ Valerie Mills- Trustee Company Registration Number. 03790143 22

BARNSLEY PREMIER LEISURE CONSOUDATED CASH FLOW sfATEMENT YEAR ENDED 31 MARCH 2022 2022 2021 NET CASH PROVIDED BY OPERAllNG A￿1VITIEs (page 24) TAXAnoN Corporation tax paid (1.7301 CASH FLOW FROM INVESTING AcnvmES: Interest received Purchase of property, plant and equipment Receipts from sale of property. plant and equipment {8.0841 191.52SI 9.459 1855,0841 CASH USED IN INVESTING ACTivmES CASH FLOW FROM FINANCING AcnviTIES: Repayments of borrowing Interest paid CBILS loan received 1177,7031 175,4281 173.0561 162,4241 Net cash used in finandal arti¥ities 253 131 1364 520 Change in cash and cash equNalents in the reporting period 1.559.170 11.231,665) Cash and cash equivalents at the beginning of the ￿portIng period 3 266 025 4 497 6x1 Cash and cash equNalents at the end of the reporting period 23

BARNSLEY PREMIER LEISURE CONSOLIDATED CASH FLOW STATEMEpir YEAR ENDED 31 MARCH 2022 RECONCIUATION OF NET INCOMING RESOUR￿ TO NEf CASH INFLOW FROM OPERATING ACTivmES Z022 2021 Net income before taxation and pension adjustment Interest receivable Interest payable 2.506.617 13,079.2431 19,4591 2.5￿.129 13.026,2781 Defineil benefit pension contributions Depreciation IProfitllLoss on disposal of fixed assets Ilncrea5el/Oecrea5e in stocks Ilncreasel/Decrease in debtors Increase/lDecreasel in creditors 11.948.700) 1.215,565 17.8621 32,851 1181,4701 203 53S 1555,(ml 1.198.201 21.525 29.456 1206,8831 Net (ash intlow from operating artivities Ipage 241 RECONCIUATION OF NET CASH FLOWTO MOVEMENTS IN NEf FUNDS Increase/lDecreasel in cash in the year 1.559.170 Net fundsas at 31 March 2021 3 266 025 Net funds as at 31 March 2022 24

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL sfATEMENrs YEAR ENDED 31 MARCH 2022 ACCOUNTING pouaES (a) General infonnation and basis of preparation Barnsley Premier Leisure is a charitable company. limtted by guarantee in England and Wales. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered Offi￿ is grven in the charity infomiation on page l of these financial 51atements. The charity ¢onstbtute5 a public benefit entity as defined by FR5 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to ¢harities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Financial Reportin8 Standard applicable in the United Kingdom and Republic of Ireland IFRS 102). the Companies Act 2(KJ6 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concem basis under the historical cost convention. modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. The Significant accounting policies applied in the preparation of these financial statements are set out below. These p)licies have been con5istent￿ applied to all years presented unless otherwise stated. Basls of Consolidation The statement of financial activities ISOFAI and balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking Barnsley Premier Leisure Trading Limited. The results of the subsidiary are con501idated on a line by line basi> The Charity has availed itself of Paragraph 3 131 of schedu￿ 4 of the Companies Act and adapted the Companies Art formats to reflect the special nature of the Charity's actNities. No separate SOFA has been Presented for the Charity alone as permitted by the Compan￿5 Act 2CK)6 and paragraph 397 of the SORP. {bl Funds General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general obiective5 of the Charity and which have not been designated for Other purposes. Restrirted funds are fund5. which a￿ to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Chartty for particular purposes. The c05t of raising ond administering such funds a￿ charged against the Specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fvnd. 25

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMEpirs YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES Coned (c) Income Recognltion" All incoming resources a￿ included in the Ststement of Financial Activities ISOFAI when the charity is legally entitled to the income after any performance conditions have been met. the amount can be measured reliably and it is probabbe that the income will be received. Deferred Income Income received in the year which relates to the future performance of an activity or event is considered defer￿d income and carried fonvard to the following year. Choritoble troding ortivitie5 The income from tradin8 activities represents amount receNable in the year. excluding value added tax where applicable. Gronts ond other income receivoble Income from grants, including tapital grants. rs included in incoming resources when these are receivable and allocated appropriately between unrestrirted and restricted income depending upon restrictions imposed. Interest reteivoble Interest is included when ￿Cer¥able by the Charity. (d) Expenditure Retognltion Resources expended are accounted for on an accrual basis and have been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Support costs indude control funrtions and have been allocated to activity costs categories on a basis consistent with the use of resour￿5. Other Costs include those incurred in the governance of the Charity and its assets and are primarily associated with constitutional and statutory requirements. Non recoverable VAT is included a5 a support cost in the SOFA instead of re-allocation to actual expenses. Irrecoverable VAT relating to asset additions is capitalised and depreciated over the life of the corresponding asset. 26

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 ACCOUNTrNG pouaES Cont'd le) Tangible Fixed Assets Tangible fixed a55ets are stated at cost or valuation less accumulated dep￿CiatIon and accumulated impaiment losses. Cost includes costs dirertly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed a55ets at rates calculated to write off the c05t of an asset, less its estimated residual value over the useful economic life of that asset as follows- Land & buildings Fixtures. equipment and IT Leasehold property improvernents Inflatable equipment Motorvehicles 4% straight line IO% to 33% Straight line IO% straight line 50% straight line 20% 5traiEht line If) Investments Investments in subsidiarie5 are measured at cost less impairnient. Ig) Stocks Stocks are stated at the lower of cost and estimated selling price le55 Costs to complete and sell. Cost includes all costs of purchase. costs of conversion and other costs incurred in bringing 5to¢k to its present location and condition. Cost is calculated using the first-in. first-out fom)ula. Provision is made for damaged. obsolete and sbw-moving stock where appropriate. (h) Provislons Provisions are reco8nised vthen the charity has an obligation at the balance sheet date as a result of a past event. it is probable that an oufflow of economic benefits will be required in settlement and the amount can be reliably estimated. Il) Leases Assets acquired under finance leases are capitslised and deprecvated over the s￿rter of the lease term and the expetted useful life of the asset. Minimum lease payments are apportioned between the finance charEe and the reduction of the outstanding lease liability using the effectNe interest method. The related obligations. net of future finance charges. are included in creditors. Rentals payable and receivable under operating leases are charged to the SOFA on a straight-line basis over the period of the lease. 27

BARNSLEY PREMIER LEISURE NOTES TO THE FINANaAL STATEMENfs YEAR ENDED 31 MARCH 2022 ACCOUIITING pouaES Cont'd li) Pension costs The group operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. The group also operates two defined benefit plans for the benefit of its employees. Liabilities for the chariffs obligations under the plans are recognised net of plan assets. The net change in the net defined benefit liabilitie5 are recognised as the cost of the defined benefit plans during the period. Pension plan assets are measured at fair value and the defined benefit obligation5 are measured on an actuarial basis using the projected unit rnethod. Actuarial valuatKins are obtained at least trtennially and are updated at each balan￿ sheet date. Ik) Tax The charity 15 an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to Pa55 the tests set out in Paragraph I Schedule 6 Finance Art 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. 11) Going concern The financial statements have been prepared on a Boing COn￿M basis as the trustees believe that no material uncertainties emlst. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is suffKient with the level of reser4es for the charity to be able to continue as a goin8 concern. Im) DebtOTS and creditots re¢eiv•blÈ I payable wlthln one year Debtors and creditors with no ststed interest rate and receNable or payable within one yeor are ￿corded al transartion price. Any losses arising from impairrnent are ￿cOgniSed in expenditure. In) Loans and borrowlngs Loans and borrowings are initially recogni5ed at the transaction price including transartion costs. Subsequently, they are measured at amortised cost using the effective interest rate method. le55 impairment. If an arrangement constitutes a finance transaction it is measured at present value. (o) SignifKant Judgements and Estimates The significant judgements and estimates used in the preparation of the financial statements a￿.. i) The defined benefit pensions schemes operated by the Trust are included in the financial statements at a valuation detemiine by independent artuaries. The assumptions used are detailed in note 8 of the financial statements There are no other key assumptions concerning the fvture and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year. 28

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 SUBSIDIARY COMPANY The Charl￿S wholly owned subsidiary Barnsley Premier Leisure Trading Ltd. incorporated in England, undertake5 leisure tradin8 services. The Company gift aids its profts to Bamsley Premier Leisure. The sub5idr4ry has been consolidated on a line by line basis in the SOFA. Audited accounts are filed with the Registrar of Companvés. A summary of its trading results Is shown below: 2022 2021 Prollt and L055 Account Turnover 2,001,435 609.133 Cost of sales 806 692 165 027 Gross Profit 1.194.743 444,106 Interest receivable 12551 138 Administrative expenses 932 727 221,079 1488,4831 Other operating income 277 611 Net profitlllossl before taxation 229.929 1210,872} Taxation Net Profit after taxation 229.929 1210.872} Gift aid to B.P.L. Icharityl Retsined in subsidiary 205.337 1210,872) Fund balances brought forward at l April 2021 167 456 Fund balances carried f0Th￿rd at 31 March 2022 Aggregate amount of assets. liabilities and funds was: 202Z 2021 Assets 354.785 254,242 Liabilities 316 903 421698 Funds {including £1 share capital) 29

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 OTHER INCOMING RESOURCES Unrestricted Restricted Desiznated Funds Funds. Funds Totsl 2022 Totsl 2021 Furlough grants receivable Sport England Leisure recovery grants Bassetlaw costs reimbursement Covid support gfants Other CCG grants 148,225 148.225 2.489.900 750,000 143.750 426.530 45,621 182,S70 532.028 97.749 131838 182,570 532,028 97,749 131838 CHARITABLE AcfiviTES Unrestricted Restrirted Deslgnated Funds Funds Fund$ Totsl 2022 Total 2021 Costs of activities in furtherance of the Charity's objects- Wages and salaries Light, heat, water and ￿fuSe Sports equipment, pool and property maintenance 5.054,988 1.294,456 65.982 5,120.970 1.294,456 5.712,812 1.023.935 1203 915 1203 915 7 508 694 Support Costs: Wages and salaries Cleaning and clothing Telephone. office and computer expenses Special events and licenses Insurance Travel expenses Training and recruitment Bank charges Depreciation Profit/llossl on disposal of fixed assets Marketing and advertlsing Loan and hire purchase interest Bad debt provision Non recoverable VAT 511,506 120.826 Sii,506 122.209 495,483 108,880 1.383 379.44S 108.968 185.277 27.5114 49.216 90.117 1.202.731 13,661 2.475 393,106 111,443 185,277 27,504 49,216 90,117 1,215.565 398,609 74.807 142,392 16,913 31,230 45,835 1,197,702 12.834 16,695) 11.167) 141.039 171.439 75,428 30.831 468 937 3 385 130 205 762 17,8621 21,525 312.478 125,776 75.428 62.424 30,831 1,353 474 074 223 755 2 2946684 30

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMEKrs YEAR ENDED 31 MARCH 2022 OTHER COSTS Other c0515 relate to governance costs incurred during the year. Unrestrfrted Restricted Deslgnated Funds nds Funds Totsl 2021 Totsl 20ZI Wages and salaries Auditors remuneration Trustee insurance and expenses Chair persons remuneration Secretarial services Legal and professional fees Accountancy, taxation and other seNices 115.423 22.SCM) 25 16.fxK) 115,423 22.5 112.341 22.5(Ki 25 16,OLI) 16.0(Xl 6,OCKJ 148,549 163,376 163,376 TOTAL RESOURCES EXPENDED Depretiatitin Staff & Amortisation Other Costs Totsl 2022 Total 2021 Fundraising trading= coll of goods sold Charitsble activities Governance costs 806.692 806,692 165,027 4.246.769 11,210,233 10,445,378 312 169 5.747.899 1,215.565 2022 2021 Wages and salaries Social security C05tS Pension costs 4.879,882 365,064 5.627,117 274.110 41 41 The number of employees whose emoluments as defined for tax purposes amounted to over £60,0(J) In the year was as follows= 2022 Number 2021 Number £?0,￿l- £80.0 £80.001- £90.¢XKI £90,001- £100,000 £IOO.001- £IIO.O(K) £130,WI- £140.(K The key management personnel of the parent charity. the Trust, comprise the Trustees. the Chief Executive Offiter and Other managers. The total employee benefits of the key management personnel of the Trust were £511.50612021- £495.483). Staff Numbers The average number of full-time equivalent employees (including casual and part time staff) employed by the group during the year wa5 234 {2021- 2331. The average number of actual employees employed by the group during the year wa$ 55012021- 5701. 31

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL ￿ATEmENTs YEAR ENDED 31 MARCH 2022 TRUSTEES. RÉMUNEftATIINI During the year. a Trustee received remuneration of £IO.(KKI in ￿sPeCt of chairperson's services for the year12021: £10,OLK)I. During the year. a Trustee was reimbursed £25 for out of pocket expenses. bein8 travel and subsistence {2021- £321. PENSION CONTRIBLMONS The Group operates two defined benefit pension schemes for the benefit of the employees. The assets of the schemes are administered by Pension Scheme Trustees in funds independent from those of the Group. Total employer contributions for Bamsley for the year were £281.39312021- £400,0(X)l and total employer contributions for Bassetlaw for the year were £176.675 12021 £155.0(Kil. with projections of similar contributions for the year ended 31 March 2022. The Group also operates a defined Contribution pension scheme. The total contributions made on behalf of employees for the year were £44.885 {2021: £44,548). BARNSLEY PENSION SCHEME For the Barnsley Scheme a full actuarial valuation was carried out at 31 March 2022 by a qualified independent actuary. The major assumptions used by the actuary were: 31.3.22 4.2% 3.2% 2.7% 3.2% 31.3.21 3.95% 2.8% 2.1% 2.7% Rate of increase in salaries Rate of increase in pension payment Discount rate Rate of CPI inflation The assets of the scheme and the expected rate of return we￿. Value 31.3.22 I£0￿s) Value 31.3.21 I£CKX)s1 Equities Government Bond5 Other Bonds Property Cash/Liquidity Other 11.916 586 1,367 2.539 1.172 8,537 2,292 1,382 1,539 210 Total market value of a55ets 19.354 17.494 Present value of scheme liabilities Deficit in the scheme and net Pension liability 32

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL sfATEMEKrs YEAR ENDED 31 MARCH 2022 PENSION CONTrIBUmONS (CONTD) 2022 (£OOOs) 2021 I£OOOsl Amounts recognlsed In the Incorne and expenditure account Current service costs Interest on pension scheme liabilities Employer contributions Expected return on pension scheme assels 677 564 14011 369 537 172 13441 400 Total Actual return on Scheme assets Analysis of amount recogni5ed In the Statement of Financlal Artlvftles 2022 (£(KIOs) 2021 I£OOOsl Artuarial deficit for the year Reconclllatlon of Assets and Defined Benefft Obllgatlons Changes In the falr value of the assets are: 2022 (£OOOs) 17,494 369 401 112 13301 1.308 2021 I£OOOs} Opening fair value of fund assets Expected retum on assets Employer contributions Contributions by scheme participants Benefits paid Actuarial gain on a55ets onlv Administration expenses 14,226 344 103 1254} 2,683 Fair value of assets at 31 March Changes on defined benefit obligation over the year are: 2022 I£OOOs) 2021 l£i))Osl Opening defined benefrt obligation Current service cost Contribution by scheme participants Interest costs Benefits paid Actuarial18ainllloss on liabilities 26.639 677 112 564 13301 21,S85 537 103 516 12541 Defined benefit obligations at 31 March 639 33

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 PENSION CONTRIBUTIONS (CONT'DI Summary of Current & Prior Year amounts: 2022 2021 2020 2019 2018 I£CA))s) (£(KKts) {£(MJ)sl {£cI)051 {£00051 Total market value of assets Present value of scheme liabilities 19,354 17.494 14.226 14.808 13,856 222 Deficit in scheme/Net pension liability BASSEllAW PENSION SCHEME For the Ba5setlaw Scheme a full xtuarial valuation was carried out at 31 March 2022 by a qualified independent actuary. The major assumptions used by the aciuary we￿. 313.22 4.05% 3.05% 2.55% 3.05% 31.3.21 3.80% 2.80% 2.05% 2.80% Rate of increase in sataries Rate of increase in pension payment Discount rate Rate of CPI inflation The assets of the $C￿me and the expected rate of retum were: Value 31.3.22 1£00051 Value 31.3.21 {£OOOsl Equities Government Bonds Other Bonds Property CashlLiquidity Other 2,908 141 327 617 269 538 2.6S7 148 312 443 223 389 Total market value of assets 4.800 4.172 Present value of scheme liabilities Deficit in the scheme and net Pension liability

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMEKrs YEAR ENDED 31 MARCH 2022 PENSIO14 CONTRIBUTIONS (CONfD) 2022 (£0005) 2021 I£OOOsl Amounts recognlsed In the inc(#me and expenditure account Current Service costs Interest on pension scheme liabilities Employer contributions Expected return on pension Scheme assets 799 189 11741 88 427 125 11551 78 Total 726 Artual return on Scheme assets ATraly5is of amount reco8ni5ed in the Statement of Flnancial Activitie5 Z022 (£OOOs) 2021 1£0005} Actuarial gainslldeficitl for the year Reconcillation of Awts and Defined Benefft Obligations Changes in the lair value of the assets are: 2022 (£(KK)s) 4,172 88 174 85 305 1221 2021 I£CrfXlsl Opening fair value of assets Expected return on assets Employer coniributions Contributions by scheme participants Actuarial gain on assets onlv Benefits paid Administrative expenses 3,235 78 155 76 655 1261 Fair value of assets at 31 March Changes on defined benefft obligation over the year are: 2022 (£O(Kb) 2021 I£(K￿5) Opening defined benefft obligation Current service cost Contribution by scheme participants Interest Costs Actuarial 1gainl110s5 on liabilities Benefits paid 9.205 5.282 427 76 125 3,321 26 85 189 22 Defined benefit obligations at 31 March 35

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 PENSION CONTRIBUTIONS (CONfD) Summary of Current & Prlor Year ￿0￿￿t$. 2022 I£LM))s) 2021 i£oth} 2020 I£OOOsl 2019 2018 I£OOOsl I£OOOsl Total market value of assets Present value of scheme liabilities Deficit in scheme/Net pension liability 4.172 205 3,235 3,325 2,836 22 GROUP INCOME I EXPENOITURE Net income / expenditure is stated after charging. 2022 2021 Depretiation of fixed assets Loss/lprofitl on disposal of fixed assets Auditors remuneration Auditor5 remuneration for non-audit services Operatin8 leases Loan and hire purchase interest 1,215.565 1.197.702 17,8621 21,525 22.5C 22,5 3.121 6.779 130.CO) I30,￿￿ 75.428 62.424 10 TAX ON SUflPLUS ON ORDINARY AcnvmES The Company is a registered Charity and is not liable to corpOrat￿n tax. The following tax cha￿e relates to the trading subsidiary Barnsley Premier Leisu￿ Trading Limited. 202Z 2021 Current tax.. UK Corporation tax based on Barn51ey Premier Leisure Trading Limited results for the year at 19%12021." 19%) 11 TANGIBLE AXED ASSETS-GROUP Land & Buildin8$ Fixtures & Equlwient Leasehold Property Improvements Motor vehides Total cosr I VALUATION As at l April 2021 Additions Disposals 1.495.0(K) 12.774,073 91.525 267,844 36,887 14,573.804 91,525 As at 31 Mar¢h 2022 12 853 403 14 653 134 DEPREaATION As at l April 2021 Charged in the year Disposals 7.887,234 1.095,132 111.962 46.580 21,638 9,222 8.020,834 1,215,565 64.631 A5 at 31 March 2022 8 970 171 9 224 204 NET BOOK VALUE At 31 March 2022 At 31 Marth 2021 36

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL sfATEMENTS YEAR ENDED 31 MARCH 2022 11 TANGIBLE FIXED ASSEfs- CHARfTY Land & Buildings Fthres & ' Leasehold Prop Equipment Improvements vehide Total COST I VALUATION As at l April 2021 Additions Disposals 1,495,(KX) 12.735.493 91.525 267.844 36,887 14.535,224 91,525 As at 31 March 2022 12 823 823 14 623 554 DEPRECIATION As at l April 2021 Charged in the year Disposals 7.848.654 1.095.132 111,962 46.580 21,638 9.222 7.982,254 1.215,565 64,631 A5 at 31 March 2022 8 940 591 158 542 NET BOOK VALUE At 31 March 2022 At 31 March 2021 15 Included within the net l>ook value of the Group and Charity of £5.481,568 is £Nil12021- £12,833} relating to assets purchased via restricted funding and £197,972 12021 £296,958) relating to a55et5 held under finance leases. The depreciation charged to the accounts in the period in re5pett of a￿etS purchased via restricted funding amounted to £12,83412021- £15.4￿) and £98.98612021- £98,986) in re5pert of a$5ets held under finance leases. 12 INVESTMENTS Cost ol investment in subsidiary company was £1 12021 £11. At 31 March 2022 the aggregate of the subsidiary capital and reserves was £37.882 12021 - negative capital and reserves of £167,456) and the company's profrts for the year were £205.33712021- loss of £210,872). 13 STOCKS Group 202Z Group 2021 Charity 2022 Charity 2021 Goods for resale 31 37

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 14 DEBTORS: Amounts falling due wttNn one year Group 2022 Group 2021 Charlty 2022 Charity 2021 Trade debtors Amounts due from subsidiary undertaki Prepayments & accrued income Other debtors 579.806 141.534 411,185 159.317 456,565 121,460 359,801 743,892 459.392 844.646 15 CREDITORS: Amounts fallin8 due wlthln one year Group 2022 Group 2021 Ch#rity zozz Charlty 2021 8ank loans Trade creditors BMBC loans Other taxation & soaal security Accruals & deferred income Other treditors Hire purchase 150.OCX) 150.0 401.656 421,280 131.216 131,216 178,514 78.709 1.730.235 1.222.434 135,910 520,356 150,0 150,0 367,736 418,921 131,216 131.216 178,514 78,709 1.606,569 1.162,896 135,910 520.355 BMBC loans are repayable by equal instalments over various tenns and interest is charged at commercial rates. The CBIL'S loan is secured by unlimited guarantee over the assets held in Barnsley Premier Lelsure Trading Limited. Interest is charged at commercial rates. Finance lease agreements are secured on the assets to which the agreernents relate. 16 CREDITOR5: Amounts falllTrB due after more than one year Group 2022 Group 2021 Char 20ZZ Charlty 2021 Between one and two year5 Bank loan 8MBC loans Hire purchase agreements 300,000 300,000 95,000 95,000 95.(MY) 95,(KXI Between two and five years Bank loan BMBC loan5 Hire purchase agreements 957.992 1.050.CIOO 60,126 60.126 9S7,992 1,050,000 60,126 60.126 oi 86

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 17 DEFERRED INCOME The following amounts a￿ included in creditors falling due within one year. Group Group 2022 2021 Charfty 2022 Charity 2021 Balance at l April Amount released to incomin8 resources Amount deferred in the year Balance at 31 March 590.437 98,237 566,149 98,237 1590,437) 198,2371 1566,1491 198,2371 590 437 (M) 910 566 149 Deferred income comprises admission fees and promotional income received in advance. 18 LEASES a) Operating leases Total future minimum lease pa￿ents under non<ancellable operating leases are as follows. 2022 nd& BuildinES 2021 Land & Buildln85 Not later than one year Later than one and not later than five years Later than five years 130.IXJO ICK).IXM) 130.000 264,393 b) Finance leases Total future rninimum finance lease payments are as follows- 2022 Hire Purchase 2021 Hire Purchase Not later than one year Later than one and not later than five years 107,863 112,475 215 725 220 381 32 Less finance charges 39

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 19 RELATED PARTY TRANSAclloNS Due to the nature of the Charitable Companls operations and the composition of the Board"of Truslees being drawn from local public and prNate sertor organisations, it is inevitable that transactions will take place with organisations in which a member of the Board of Trustees May have an interest. All transactions involving an organisation in which a member of the 8oard of Trustees may have an interest are conducted at arms length ond in accordance with the Charitable Companws financial regulations and normal procurement procedures. During the year Mrs V A Mills, the chair of Barn51ey Prernier Leisure, ￿Cer￿ed £lO,(KL) {2021- £10.0001 for services rendered for holding the chair p)sition of the trust. During the year Mr5 D Pozorski. the chair of Barnsley Prernier Leisure Trading Ltd, received £6,00012021- £6,000) for services rendered for holding the chair position of the trading company. These fee5 were paid by the trust. During the year Mr N Webber, a dirertor of 8amsley Premier Leisure Trading Limited. provided tonsultanry services on commercial tern)s to Barnsley Premier Leisure Trading Limited totalling £Nil 12021 - £2.4961. £J,872 wasowed to Mr N Webber asat 31 March 202212021- £1,8721- 20 ANALYSIS OF GROUP NEf ASSETS BETWEEN FUNDS Fund balances at 31 March 2022 are represented by: Assets Current Current Liabilities Long-terni Uabilitie5 Totsl Unrestrlcted funds General fund Non charitable trading 4.574.680 5,457.285 12.684.355) 113.143.8551 15.796.245) Total unrestrlcted funds 4 574 680 5 628 733 2 817 922 13 143 855 5 758 364 Restrirted funds Bassetlaw performance payments BMBC Wetside grant Weight mana8ement programme CRM fund 213,660 213.660 158.243 158,243 Totsl restrlcted funds 462 253 462 253 Designated furKIs Revaluation reserve AGP Sinking fund 854.250 854.250 Total desienated funds Totsl fufftds

BARNSLEY PREMIER LEISURE NOTES TO THE FINANaAL sfATEMENTS YEAR ENDED 31 MARCH 2022 ANALYSIS OF GROUP NET ASSETS 8mvEEN FUNDS (COP4fD) Comparatlves for anatysls of group net assets between fvnds Fund balances at 31 March 2021 are represented by= Flxed A55ets Current Current Liabilitles Long.terni Liabilrties Total Unrestrlcted funds General fund Non charitable trading Totsl unrestrlrted fvnds 4 303 5.685.887 4.049.713 (2.552,4471 115.854.6CK)1 {8,671,4471 192 345 Restrlcted funds Bassetlaw performance payments BMBC Wetside grant Totsl restricted funds 122.537 122,537 122 537 135 370 Designated fvnds Revaluation reserve Total designated funds Total funds 14 21 STATEMENT OF FUNDS At l April Income 2021 & transfers E¥penditure & transfers At 31 March 2022 Gift Aid Unrestricted fi￿d$ General fund Non Charitable trading funds Total unreslrlcled fvnds 18,311,646} 12.459.693 19,968,884) 167 456 1771506 2 (Kll 435 L 24,592 15.796,2451 Restrirted funds Bassetlaw performance payments BMBC grant - Wetside project Reinvestment fvnd CRM fund Tolal restrirted fvnd5 122,537 12,833 209,105 1117,9821 112.8331 1142,0961 213,660 3￿.339 158,243 135 370 272 911 462 253 Deslgnated funds Revaluation reserve AGP Sinking fund Total designated lunds 854.250 854.250 963 246 Total fund5 41

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL sfATEMENTS YEAR ENDED 31 MARCH 2022 STATEMENT OF FUNDS {CONfD) Comparatives for statement.of funds At l April Inton Expendlture 2020 & transfers & transfers Glft Ald At 31 Mar¢h 2021 Unrestiirted funds General fund Non Charitable trading funds Totsl unreslrirted funds 1571.6841 7.352,019 115.091,9811 886 744 1097 616 189 18,311,646> 167 456 Restrirted lunds BM8C grant- Wetside project Bassetlaw performance payments Reinvestment fund Total restiicted funds 28,233 170.676 115,400) 148,139) 391870 12,833 122,537 135 370 Deslgned funds Revaluation reserve Total funds Unrestricted funds The 8eneral fund represents the free funds of the Charity which are not designed for any particular purpose. The non charitable trading fund ￿preSentS the residual reserye5 of the subsidiary undertaking Barnsley Premier Leisure Trading Limited. after gift aid of it5 taxable profits to the Charitable Parent Company. The reseNes are free funds of the subsidiary undertakin& not designated for any particular purpose. Restricted funds BMBC Wetside Projert represents grants received to Upgrade the changing room facilities at Royston and Deameside Sport Centres. The fund balance is reduced by revenue grant expenditure and depreciation charged on assets purchased. Bassetlaw performance payments represents money received from Bassetlaw Council a5 0 reward for the Barnsley Premier Leisure Group meeting certain perfomance criteria at the Bassetlaw sites. The fund balance will be spent in agreement with Bassetlaw Council. The CRM fund represents monies recer¥ed that will be spent in 2022123 on software development. Designated funds The AGP Sinking designated fund represents monies set aside for the eventual replacement of the AGP artificial grass pitch. Monie5 are set aside in line with the original ogreement and the 10 year replacement period. The revaluatiOD reserve arose due to the revaluation of the Mansfield land and buildings in the 2020121 financial year. There were no subsequent valuat￿n$ in 202U22. therefore no movement in the fund. 42

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 22 RESERVES 2022 2021 Balance brought forward Net incoming resource5 Other reco2nised (losses) and gains (7.489.482) 62.511 732.617 {3,918,2431 3 633 750 Balance carried forward 23 FINANCIAL COMMITMENTS Contrartual commitments for the acquisition of tangible r￿ed assets contracted for but not provided in the financial statements amounted to £Nil12021- £483.(XX)I. 43

BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMEMrs YEAR ENDED 31 MARCH 2022 24 FINANCIAL INSTRUMENTS -The carrying amounts of the charivs financial instruments are as follows-_ Group 2022 Group 2021 Charity 2022 Charity 2021 Finonciol ossets Debt instruments measured at amortised cost: Cash at bank and in hand Trade debtors (note 141 Amounts owed by group (note 141 other debtors (note 141 4.825.195 579,806 3.266.025 141,534 4,758.245 411,185 159,317 187 743 5 516 490 3.212.566 121,460 359,801 187 743 5 592 744 3 750 431 Financiol liobilities Measured at amortised cost: Trade Creditors Inotes 15-16} Bank loans Other creditors (notes 15-161 Other loans (note5 15-161 Hire purchase (notes 15-161 401.656 421.280 1,407,992 I,5￿.(￿￿) 135,910 520.356 286.342 286.342 176 128 261823 2 408 028 2 989 801 367,736 1,407,992 135,910 286,342 176 128 2 374 108 418,921 1.500.000 520,355 286,342 261823 2 987 441