BARNSLEY PREMIER LEISURE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 COMPANY REGISTRATION NUMBER 03790143 CHARITY NUMBER 1076681 Xeinadin Audit Limited gih Floor, Becket House 36 Old Jewry London EC2R 8DD BARNSLEY PREMIER LEISURE CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDING 31 MARCH 2025 CONTENTS Trustees, Secretary and Professional Advisers The Trustees' and Strategic Report Independent Auditors' Report to the Members Consolidated Statement of Financial Activities Consolidated & Charity Balance Sheet Consolidated Cash Flow Statement Notes to the Financial Statements Detailed charity income and expenditure account PAGE 1-2 3-11 12-16 17-18 19 20-21 22-41 43 BARNSLEY PREMIER LEISURE TRUSTEE'S, SECRETARY AND PROFESSIONAL ADVISERS YEAR ENDED 31 MARCH 2025 Reference and Administrative Details The Trustees, who are also the directors of the Charity for the purpose of the Companies Act, are pleased to present their annual report and audited financial statements for the year ended 31 March 2025. Principal and Registered Office The Metrodome Leisure Complex, Queens Road, Queens Ground, Barnsley, S71 1AN Registered Numbers Registration number 3790143 Registered Charity Number 1076681 Trading Company Registered Number 3779648 Auditors Xeinadin Audit Limited 8'' Floor, Becket House 36 Old Jewry London Bankers Barclays Bank 10-18 Queens Street Unit 2 Barnsley 570 15J Solicitors MKB Solicitors LLP 1-11 Huddersfield Road Barnsley S70 2LP Structure, governance and management Barnsley Premier Leisure (BPL) 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 The group comprises of two companies, Barnsley Premier Leisure and Barnsley Premier Leisure Trading Limited. The Parent holding company, Barnsley Premier Leisure, is a social enterprise limited by guarantee and is also the registered Charity. Barnsley Premier Leisure Trading Limited is the charity's wholly owned trading subsidiary that conducts the non-charitable activities and covenants its taxable profits annually to the charity, in support of its objectives. The financial statements of the group incorporate both the charity and trading activities. A number of Trustees also sit on the trading company board, details of these directors can be found in the company statutory accounts. All new trading directors receive the same induction process as new Trustees. 1 BARNSLEY PREMIER LEISURE TRUSTEE'S, SECRETARY AND PROFESSIONAL ADVISERS YEAR ENDED 31 MARCH 2025 We operate a number of leisure sites under contracts from Barnsley Metropolitan Borough Council and Bassetlaw District Council as well as two further sites which are not under council contracts. The directors of the charity are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustees serving during the year and since the year end were as follows: Trustee/Director Valerie Mills (Chair) Alan Methley (Vice Chair) Denise Pozorski (Trading Company Chair) lan Taylor Andrew Ainsworth Ben McFeely Julie Slatter Miles Spencer Lloyd Simon Warren Nichola Hawden Peter Moyes Mark Ryan Cllr Kevin Osbourne Stephen Lodge (Company Secretary) Appointed 27.09.06 17.02.06 29.06.07 21.11.05 24.02.17 24.02.17 08.04.22 08.04.22 08.04.22 23.02.24 23.02.24 23.02.24 21.07.23 22.10.09 Re-appointed Resigned 02.12.22 02.12.22 24.11.23 24.11.23 12.09.25 24.11.23 02.12.22 11.02.25 29.11.24 29.11.24 The Trustees delegate authority for the consideration and recommendations on matters of finance and audit through the Resilient Business Group, on HR through the Good for Employees Group, on Pensions through a Pensions Subgroup and on specific investment projects through Task and Finish Groups. These groups, comprising of a number of trustees, report back to the board through their chairs for full ratification. Matters of risk and policies are considered at bimonthly meetings. Day to day responsibility is delegated to the Chief Executive, who, with his Senior Leadership Team and Strategic Development, Delivery, and Task groups, ensure the administration and provision of business services. Recruitment and Appointment of Trustees The board of Trustees may have up to fifteen members. In recruiting Trustees, the aim to is allow for a broad range of expertise, skills, and perspectives. Barnsley Metropolitan Borough Council may appoint one person as a trustee and may remove or replace any person it appoints. At every general meeting, one third or a number nearest to one third of the Trustees are subject to retirement by rotation. The Trustees to retire by rotation are the longest serving in office by either their last appointment or reappointment. The Council's nominated trustee is not subject to retirement by rotation. Trustees retiring by rotation shall be deemed to be reappointed unless the resolution is lost, or it is resolved not to fill the vacancy. Training and Induction of Trustees All new Trustees receive an induction which includes training on trustee obligations, charity and company law, the business structure, governance, the decision-making process and an introduction to the management team. 2 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Related Parties and Partnerships The only members of the Board of Trustees who receive remuneration are the Chairs and the Company Secretary. All other members are engaged in a voluntary capacity, financial consideration being limited to out-of- pocket expenses. All Trustees must make declarations of interest at Board meetings. In addition to our main local authority partners, we engage in joint working with a number of other partner: including Northern College, Barnsley College, Barnsley and Rotherham Chamber of Commerce, South Wes Yorkshire Partnership NHS Foundation Trust, Community partnerships, Barnsley Hospital, Barnsley CVS, Public health and Integrated Care Boards. In tackling health inequalities in our communities, we have representation on a number of boards, groups, forums and partnerships. Examples of these include Active In Barnsley Partnership (AIB), Barnsley 2030 Board, Barnsley Health and Welibeing Board, Barnsley Town Board, Worksop Together Town Board, Barnsley Visitor Economy Forum, Yorkshire Sport Foundation and Barnsley CVS. We share best practice with a number of Industry partners and associates to better promote health and wellbeing across Yorkshire, Nottinghamshire, and the UK. Financial Review The financial results for the year ended 31 March 2025 are set out in the Statement of Financial Activities on page 17 with assets, liabilities and reserves shown in the Balance sheet on page 19. The results of the Trading subsidiary are detailed within the notes along with all other information supporting the financial statements on pages 22-41. Income for the year amounted to £22,144,271(2024 £20,354,454) with expenditure £20,246,961 (2024 £18,928,103) and a resulting surplus of £1,163,043 (2024 surplus £729,026). During the financial year, BPL's key financial goals were to continue to offer innovative and exciting products at reasonable but competitive prices, keep pace with the significant inflationary pressure on employee costs brought by the National Minimum Wage, continue to manage energy prices through effective procurement and manage the rising cost of supplies and services. In working towards those goals, we: • Established our group targets of 10% sales growth and 52% payroll margin. • Developed new fiscal rules for our pricing structure. • Explored and developed additional revenue streams, models and opportunities to extend services outside the existing portfolio. • Continued to build collaborative relationships to create synergies and extend the reach of our services in the community. • Continued to seek out alternative funding opportunities for the delivery of projects and incentives as efficiently and economically as possible. • Continued to develop our customer relationship management system to improve customer experience and create efficient and quality data feeding other accounting and reporting systems. • Worked towards implementing new Financial and Human Resources systems to provide automated solutions with more robust internal controls and stronger audit trails. For many years, aging facilities have been a concern for the group. This has been identified as a key risk. We hope that through joint working with local authority partners we will formulate long term strategies for ensuring the continuation of services for the boroughs. 3 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Principal Sources of Funding We are a fee charging enterprise; however, the pricing policy is managed to ensure that the economically and socially deprived obtain greater discounts on the activities. In addition, we offer preferential rates to clubs, societies, groups and for other similar charities to support the achievement of their objectives. Management Fee Subsidies Ve rely on a subsidy from Bassetlaw District Council, set out in the management agreement, to offset certai osts and loss-making activities. This also allows access to services for disadvantaged individuals through servic management. Although we have agreed a nil management fee with Barnsley Metropolitan Borough Council, both the council and BPL are committed to supporting each other through a partnership approach. Resources Deployed We recognise our unique selling point is our people and the services they deliver. To attract and retain staff, we have continued to invest in our Employee Value Proposition, our Senior Leadership team with Help to Grow programmes, MBAs and Graduate Apprenticeship, Mentoring and a Reward & Recognition Programme. Our Capability framework was launched post year end, providing clear pathways for progression and development. Surplus Generation and Investment The impact of the economic crisis in recent years has focussed the group on maintaining adequate free reserves to safeguard the group from limited income growth and rising staff and operating costs. This is reflected in the company's reserve policy, which is shown below. The Trustees, although recognising that free reserves provide general protection against external conditions and their impact on the business, are of the opinion that reinvesting resources back into facilities for meeting out charitable objectives is currently more important. During the year, we have continued to invest in energy saving initiates and to promote responsible practices around energy consumption. During the year we implemented energy management software across all sites. Monies received through the Swimming Pool Support Fund enabled energy reduction projects at our Dearneside and Bircotes sites. We also invested in new pool filtration systems for sites. This year we focussed on how we operate and make decisions. Through empowered Strategic Teams we will identify investment opportunities and deliver projects which maximise revenue streams that support our brand, create operating efficiencies and improve our decisions through advanced data and analytics. Reserves Policy The Trustees have reviewed the Reserves Policy and level of unrestricted funds and have determined that target free reserves should be at least three months of income resources for the group. This is a satisfactory reserve which could be drawn upon to sustain operations effectively. All cash and bank account balances, excluding the bank deposit account held as a Bassetlaw Pension Bond, are classified as free reserves for this purpose. 4 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Having established target group reserve levels, designated and specific reserves are identified on a deconsolidated basis to ensure that our contracts and non-contract reserves are clearly identifiable anc appropriate given any other specific indemnities and guarantees in place. The Trustees recognise the need to balance investment in facilities on an ongoing basis, with maintaining general reserves for general assurance purposes. On going scrutiny takes place at Resilient Business Group Meetings and recommendations are reported back to the Trust Board. The group adopts a collaborative approach to reporting reserves and discussing investing at contract sites. Risk Management and Uncertainties Outside the UK's current economic pressures, we maintain a corporate risk register for the Group. The likelihood and impact of the risk involved are considered in relation to our business model, our culture and our ability to deliver our purpose of "Helping people feel good". Each strategic area maintains a risk register, and where these risks are deemed to have significance for the organisation, they are then added to the Group Risk Register. The Board of Trustees review the Risk Register on a quarterly basis to ensure that all appropriate risks are identified and that strategies have been agreed to mitigate, transfer or absorb key risks. Key Risks The Deterioration of our estate remains a principal risk, as does the economic challenges of our local authorities, which will inevitably have an impact on their ability to invest in facilities and services. Our venues have high levels of usage and there is a risk that without ongoing investment customer experience decreases and the risk of plant failure increases. We continue to work with our council partners to explore different models and to identify funding solutions. In addition to this we have reviewed the adequacy of the company's internal financial controls, and these are compliant with the Charity Commission's guidelines. Strategic Report 2024 marked the 25th anniversary of BPL, and the first implementation of our new business model: A Force For Good to help us achieve our purpose of "helping people feel good". BPL are a bold, commercially astute, people powered organisation that creates innovative, fun, and supportive solutions which make people feel good. We add value by being different and bringing spaces to life. 2024/25 marks the first year pivoting towards addressing the health and wellbeing of our communities and preparing our businesses for a better future, and the new opportunities on the horizon. In our ambition to be Good For All we're committing £600k towards health and wellbeing incentives in our communities, increasing our capacity to deliver more and building our Let's Get Going campaign, and Health on the High Street ambitions. We set about creating an empowered Senior Leadership Team and a clear reporting and decision-making structure that speeds up our decisions, development and delivery of our strategic plans. Our Capability framework and rising stars programme commenced roll out and will support our people's development, enrich and improve operations and service delivery for the group. 5 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Throughout the year we focussed on our brand and delivered a number of projects to compliment and expand our portfolio. Good For Employees It's a good thing BPL is a feel-good place to work. Our employees are proud to say that they work for us, we are inclusive and equitable with a strong cultural synergy to our brand values. We have clear communications, and reward and We retain our Investors in People Gold standard. Our employees are proud to say that they work for us, we're an inclusive employer, as a registered user of the disability tick symbol. We're committed to offering disability- friendly working environments and ensuring everyone gets the opportunity to grow and develop along their career path. We make sure everyone develops disability awareness to ensure we are supporting one another. We're equitable with a strong cultural synergy to our brand values. We have clear communications, and reward and recognise our employees' efforts. We work closely with trade unions, ensuring employees who are members are represented and that they can fully access all the benefits of their membership. Local: We are one team who look after each other and our local communities. Fun & Friendly: A feel good place to work, making a difference to people's lives every day and we have fun along the way. Innovative: Always looking for better, a chance to grow and develop to become the best version of ourselves. Our strategic priorities are creating a feel good place to work and one force for good. A feel good place to work Represented: Our employees feel connected, supported and proud to be part of BPL. They have a voice and feel safe to speak up through robust communication channels and improved employee representation on our Board of Trustees and Good for Employees Board Sub Group. We've brought new employee recognition, praise awards, and celebrate our people's achievements at our annual Feel Good Awards. Our focus on developing our Employee Value Proposition saw BPL win the Best Employer Brand Management category at the prestigious Employer Brand Management Awards and nominated for the best cultural transformation at the UK Company Culture Awards. We've developed employee ideas initiatives and made fun and informative communications improvements. 6 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Rewarding: We have continued to develop our praise and reward framework for employees, celebrating and appreciating a Responsible: Our charity acts responsibly, treating our employees with honesty, respect and support them as individuals. We understand our purpose to create a sustainable charity that innovates for long term success. Work has continued to develop of Senior Leaders, making them feel engaged and motivated through development and mentoring programmes. We want to ensure that everyone contributes and that we have a culture of continuous improvement and development. We have continued to expand our Senior Leadership Team to include a series of specialised posts. One Force for Good We continue to develop our Collaborative working teams to help deliver our strategy, improve interdependence and to create better and faster solutions. We have been improving employee engagement and developing a positive culture through providing quality feedback on performance and providing a support structure to help our people when they encounter obstacles. Good For Customers It's important for us to play an active role within our local communities, we want to be a trusted partner, improving our understanding, insight, and awareness of the positive impact we make. We have continued to build our brands value by developing adaptable propositions that are cherished by our customers. Throughout the year we have been developing and improving the depth of knowledge and understanding we have of our customers and communities to improve our decision making. Our communities We aim for our centres to play a more active role in their local community, becoming their trusted partner and improving our understanding and insight, while raising awareness of the positive impact we make. Understanding Through 2024/25 we developed a new mystery visit programme with 5,000 visits being made. We achieved an increase of our "Feel Good Score" of 0.5 exceeding our target. Impact To increase awareness of the impact we make in our communities, we attended a wide series of outreach events. We have also partnered with Moving Communities, 4 Global, Sheffield Hallam University and Experian to develop a greater understanding of the Social Value that BPL creates for our communities. 7 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Our Brand Differentiation We aim to build brand value by developing adaptable propositions that are cherished by our customers, maintain consistency, increase innovation and develop a value driven customer service. Adaptable We really understand our brand values and this year our investments have focused solely on improving our brand differentiation, especially with our Your Space fitness membership, and Metrodome visitor attractions. This has helped BPL realise a 7% increase in fitness membership numbers and an increase in footfall at the Metrodome. Interactive BPL has invested heavily in developing digitally enabled systems through Microsoft Dynamics, through the creation of our own CRM system, Ulex. We commenced our pilot roll out this year, launching the product at a number of our sites. This significantly improves our ability to enhance our relationship with our customers. Our digital relationship with customers has also improved through enhanced social media performance, with a 23% increase in followers and a 25.5% increase in reviews, achieving 4.3 stars on Google. Participated in the Moving Communities Social Value initiative from Sport England and the APSE Performance Data frameworks to enable benchmarking of leisure activities across the UK and continue to work alongside BMBC to report on Barnsley 2030 strategy through metrics. Promoting Our Purpose BPL makes every effort to ensure that our venues are safe, inclusive, and accessible to all. Safe We pride ourselves in ensuring that our venues offer the safest environment to all, and our independent safety audits continue to show improvement and high levels of safety across all sites. Inclusive and Accessible Our pools achieved the Swim England Water Wellbeing Accreditation which ensures our pools are accessible to visitors with health conditions and provides a clear aquatic pathway for our long-term exercise programmes. We launched our healthy movement campaign 'Let's Get Going...' to promote healthier lifestyles offering a variety of health referral pathways for our community. We were winners of the National Fitness Awards (Marketing Campaign) and finalists at the UK Active Awards (Marketing Campaign & Outstanding Individual Leadership). 8 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Great Delivery We're bold, always seeking sustainable growth and efficiencies for long-term financial success. Our strategic priorities in achieving this are Increasing our Impact, Everyday Efficiencies and Financial Resilience. Increasing our Impact Everyday Efficiencies Our Carbon Management plan identifies how BPL aims to become net zero by 2040 and we continued to achieve an output of 4,479 tonnes coze. We have improved partnership and joint working with BMBC and BDC and the wider business and third sector community. We have invested in our Pontefract site and await the exciting new Food Court and Adventure play at our Metrodome site. in partnership with councils, we made energy efficiency improvements and are working towards the installation of a significant Solar array on our Metrodome Complex and reviewing mechanical and electrical outputs to closely manage consumption. We also continued work on our internal communications campaign 'It's a Green Thing' to change employee behaviour towards achieving net zero. Financial Resilience Despite significant pressures from inflation and the cost of living, BPL has absorbed supplier price increases and managed to grow income ahead of inflation, whilst improving operating margins. Despite significant wage inflation resulting from increases in the national living wage we managed our operating expenditure effectively and delivered a surplus circa £350k ahead of our budget expectations and strengthening our balance sheet, growing group net assets to £9.2m. We finished the year with 606 employees, 1% higher than last year. Good For All We're a trusted partner, passionate about making our local communities feel good. Trusted Partner BPL are influencing local decisions with seats on Health & Wellbeing Board, Stronger & Safer Communities Partnership, Barnsley 2030 Board, Barnsley Town Board, Worksop Together Town Board, South Yorkshire Local Visitor Economy Partnership Board, Yorkshire Sport Foundation Board. Our new strategy has been developed to integrate with our partners' Barnsley 2030 and Bassetlaw Vision 2040 ambitions. Through our partnership with Bassetlaw District Council, we have helped the district achieve significant Levelling Up funding which will be utilised to transform the Priory Shopping Centre into a new Family Entertainment Centre to be operated by BPL. 9 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 With Barnsley Metropolitan Borough Council, we have aided in developing a successful proposal to transform the Alhambra Shopping Centre into a health and wellbeing hub, which will be funded by SYMCA. Proposals for three new health and wellbeing venues have also been developed, which will help us to reach more communities across the borough. We have expanded our HAF programme to five sites with 1,678 children participating. We delivered Tier 2 Weight Management to 2,600 participants and Exercise Referral Programme to 4,167 participants. Responsible Significant attention has been paid to improving the decision-making processes across the organisation with the establishment of several new collaborative working groups, designed to improve collaboration whilst reducing silo working. We have expanded our groups, who will work to develop and deliver our strategy in a goal congruent way. A new Responsible Business Compliance Group was established and that group maintains risk management and overseeing our corporate policies and procedures. Healthy We're proud of the impact we make to our local communities. Through the year we have continued to significantly increased capacity in health and wellbeing with a new management structure which will help BPL participate in new opportunities in this area. This has seen us develop a variety of new programmes such as Funletics, Just Play Football, New Age Kurling, Dodgeball, Pickleball, FA Just Play Football, Health, Strength and stability and multi sports sessions for the visually impaired. We have developed Holiday Activity and Food sessions and a new dementia support group. Our Tier 2 Adult Weight Management has been hugely successful, being the 11" largest in the UK and a completion rate of 63%, many of which have continued to be customers of BPL. In total we delivered another 2,600 health referral programmes in the year and have developed new health interventions for Pre and Post Cancer rehabilitation benefiting 400 participants, Health, Strength & Stability, Falls prevention and Healthy Teens Weight Management. In our pools we have introduced Good Boost, a therapeutic water exercise programme, focusing on pre/post-natal and long-term health conditions and launched Cancer Friendly Swimming sessions. Our health and wellbeing teams continue to improve our partnerships and are now integrated with many local forums and alliances. A Resilient Business Our continued success in developing innovative solutions for new markets whilst maximising returns has seen BPL continue to generate funds to reinvest, not only in our products and services but also into health intervention initiatives. Through this year we have continued to bolster our Human and Organisational Capital to ensure we continue to create value by differentiating our products whilst preparing for the forthcoming growth opportunities for BPL. 10 BARNSLEY PREMIER LEISURE THE TRUSTEES' AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 Trustees' Responsibilities statement Company and Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity at the end of the year and of the surplus or deficiency for that period. In preparing those financial statements, the Trustees have: • selected 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, subject 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 disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 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 governing document • requirements of the SORP In accordance with company law, as the Company's Directors, we certify that: • so far as we are aware, there is no relevant audit information of which the Company's Auditors are unaware; and • as the Directors of the Company, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the Charity's Auditors are aware of Signed on behalf of the Board of Trustees Denise Pozorski - Trustee Approved by the Trustees on 25/#t 2025 11 BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BARNSLEY PREMIER LEISURE YEAR ENDED 31 MARCH 2025 We have audited the financial statements of Barnsley Premier Leisure (the 'parent charitable company ) and its subsidiary (the 'group') for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities (incorporating the Summary of Income and Expenditure Account), the Charity and Consolidated Balance Sheets, the Consolidated Cash Flow Statement and the related notes on pages 22 to 41, 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 groups and parent charitable company's affairs as at 31 March 2025, and of the group's incoming resources and application of resources, including its income and expenditure, 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 for 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 group and parent charitable company in accordance with the ethical requirements that are 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 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' 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 groups or parent 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 trustees with respect to going concern are described in the relevant sections of this report. 12 BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS' REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025 Other information The other information comprises the information included in the trustees' annual report, other than the financial statements and auditor's report thereon. The trustees are responsible for the other information contained 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 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 course of 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. Opinions 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 (incorporating the strategic report and the directors' report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and • the strategic report and the directors' report have 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 group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion: • adequate and sufficient accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or • the parent charitable company's 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; or • the trustees were not entitled to prepare the financial statements in accordance with the small companies' regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report. 13 BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS' REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025 Responsibilities of trustees As explained more fully in the trustees' responsibilities statement set out on page 10, the trustees (who are also the directors of the parent charitable company for the purposes of company law) 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 groups and parent 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 group or parent charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed auditor under Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts. 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: We gained an understanding of the legal and regulatory framework applicable to the charitable company (and its subsidiary) and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We design audit procedures to respond to the risk, recognising 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 concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to the Companies Act 2006, 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 transactions reflected 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. As 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.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors. 14 BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS' REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025 Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement 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 statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the groups or the parent charitable company's financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain 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 resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. • Conclude on the appropriateness of the trustees' use of the going concern 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 groups or parent charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures 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 auditor's report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation (i.e., gives a true and fair view). • Obtain sufficient appropriate audit evidence regarding the financial information 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 solely 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 identity during our audit. 15 BARNSLEY PREMIER LEISURE INDEPENDENT AUDITORS' REPORT TO THE MEMBERS YEAR ENDED 31 MARCH 2025 Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members and its trustees 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 as a body and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have Xeinadin Audit Limited 8th Floor, Becket House 36 Old Jewry London EC2R 8DD L8 112025 16 BARNSLEY PREMIER LEISURE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025 Note Unrestricted Restricted Designated Funds Funds Funds € Total 2025 € Total 2024 € INCOME Incoming resources from generated funds: Activities for generating funds: Charitable company activities Trading subsidiary activities Investment income Incoming resources from charitable activities: Fees, rents and charges Other incoming resources TOTAL INCOME EXPENDITURE Cost of generating funds: Commercial trading operations Charitable activities Other costs TOTAL EXPENDITURE NET INCOME FOR THE YEAR BEFORE TAXATION, TRANSFERS AND PENSION ADJUSTMENTS (page 33) 2 79,913 3,245,327 270,450 : 79,913 270,450 91,389 228,458 3 17,398,750 512,828 21,507,268 637,003 637,003 - 17,398,750 16,361,713 _ 1,149,831 515,019 - 22,144,271 20,354,454 2 1,154,295 4 18,190,428 5 613,657 19,958,380 - 288,581 288,581 - 1,154,295 1,184,730 - 18,479,009 17,267,760 613,657 475,613 _: 20.246.961 18,928,103 1548.888 348,422 - 1,897,310 1,426,351 17 BARNSLEY PREMIER LEISURE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025 Unrestricted Restricted Designated Funds Funds Funds Note E 10 - 1,548,888 348,422 (979,157) 954,211 Total 2025 € Total 2024 € TAXATION NET INCOME/(EXPENDITURE) FOR THE YEAR AFTER TAX BUT BEFORE TRANSFERS AND PENSION ADJUSTMENTS TRANSFERS NET INCOME/(EXPENDITURE) FOR THE YEAR AFTER TAX AND TRANSFERS BUT BEFORE PENSION ADJUSTMENTS Pension cost recognised in the Statement of financial activities Net pension scheme interest; Bassetlaw pension scheme Pension scheme service costs; Bassetlaw pension scheme NET INCOME/(EXPENDITURE) FOR THE YEAR AFTER TAXATION, TRANSFERS AND REALISED PENSION ADJUSTMENTS Actuarial gain on defined benefit pension scheme TOTAL RECOGNISED GAINS AND LOSSES RELATING TO THE YEAR RECONCILIATION OF MOVEMENT IN FUNDS Total fund balance at 1 April 2024 Closing fund balances at 31 March 2025 569,731 1,302,633 133,000 9,000 (377,000) (282,000) 52,731 1,302,633 4,338,000 4,390,731 1,302,633 - - _ 1,897,310 24,946 24,946 1,897,310 133,000 9,000 (377,000) (282,000) 24,946 1,380,310 4,338,000 24,946 5,718,310 9.273,588 484,987 1,013,238 10.771,813 13,664,319 1,787,620 1038.184 16,490,123 - 1,426,351 - 1,426,351 62,000 1,000 (397,000) (297,000) 795,351 1,501,000 2,296,351 8.475.462 10,771,813 The statement of financial activities includes all gains and losses recognised in the year All incoming resources and resources expended derived from continuing activities The surplus of the charitable company for Companies Act purposes for the year is £1,163,043 (2024: £729,026). 18 BARNSLEY PREMIER LEISURE CONSOLIDATED & CHARITY BALANCE SHEETS AS AT 31 MARCH 2025 Note FIXED ASSETS Tangible assets Investments CURRENT ASSETS Stock Debtors Cash at bank and in hand CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR NET CURRENT ASSETS CREDITORS AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR NET ASSETS DEFINED BENEFIT PENSION SCHEME ASSET/(LIABILITY) NET ASSETS/(LIABILITIES) INCLUDING PENSION ASSET/(LIABILITY) FUNDS OF THE CHARITY Unrestricted funds: General fund Revaluation reserve Non charitable trading funds Designated funds Restricted funds TOTAL CHARITY FUNDS EXCLUDING PENSION RESERVE Pension reserve TOTAL CHARITABLE FUNDS 13 14 16 8 21 21 21 21 21 Group 2025 € 4,690,100 4,690,100 147,173 2,007,740 5,357,158 7,512,071 12,938,496) 4,573,575 Group 2024 Charity 2025 Charity 2024 3,885,238 4,690,100 3,885,238 1 1 3,885,238 4,690,101 3,885,239 148,190 28,985 1,662,805 1,969,396 1,619,365 5,031,711 5,241,972 4,967,035 6,842,706 7,211,368 6,615,385 {2,633,241) 12,676,664) (2,444,524) 4,209,465 4.534,704 4,170,861 (69,552) 9,194,123 (63,890) 8.030,813 (69,552) 9,155,253 (63,890) 7,992,210 7,296,000 2,741,000 7,296,000 2,741,000 16,490,123 10,771,813 16,451,253 10,733,210 6,329,449 6,493,985 6,329,449 6,493,985 854,250 38,870 854,250 854,250 854,250 38,603 - 183,934 58,984 183,934 158,988 1,787,620 184,981 1,787,620 484,987 9,194,123 8,030,813 9,155,253 7,992,210 7,296,000 2,741,000 7,296,000 2,741,000 16,490,123 10,771,813 16,451,253 10,733,210 The financial statements on pages 17 to 41 were approved and authorised for issue by the Trustees on the LYJ!... 2025 and are signed on their behalf by: VA mill Valerie Mills - Trustee Company Registration Number: 03790143 19 BARNSLEY PREMIER LEISURE CONSOLIDATED CASH FLOW STATEMENT YEAR ENDED 31 MARCH 2025 NET CASH PROVIDED BY OPERATING ACTIVITIES (page 21) TAXATION Corporation tax paid CASH FLOW FROM INVESTING ACTIVITIES: Interest received Purchase of property, plant and equipment Receipts from sale of property, plant and equipment NET CASH USED IN INVESTING ACTIVITIES CASH FLOW FROM FINANCING ACTIVITIES: Repayments of borrowing Interest paid Loan advance Net cash used in financial activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period 2025 1,261,532 - 270,450 (1,198,227) 408 (927,369) (105,086) (3,630) 100,000 (8,716) 325,447 5,031,711 5,357,158 20 2024 1,145,472 - 228,458 (232,385) (3,927) (193,533) (10,347) (203,880) 937,665 4.094.046 5,031,711 BARNSLEY PREMIER LEISURE CONSOLIDATED CASH FLOW STATEMENT YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET INCOMING RESOURCES TO NET CASH INFLOW FROM OPERATING ACTIVITIES Net income before taxation and pension adjustment Interest receivable Interest payable Defined benefit pension contributions Depreciation (Profit) disposal of fixed assets (Increase)/Decrease in stocks (Increase)/Decrease in debtors Increase/(Decrease) in creditors Donated assets Net cash inflow from operating activities RECONCILIATION OF NET CASH FLOW TO MOVEMENTS IN NET FUNDS Increase/(Decrease) in cash in the year Net funds as at 31 March 2024 Net funds as at 31 March 2025 2025 1,897,310 (270,450) 3,630 1,630,490 (737,000) 1,012,734 948 1,017 (344,935) 335,281 (637,003) 1.261,532 325,447 5,031.711 5,357,158 21 2024 € 1,426,351 (228,458) 10,347 1,208,240 (699,000) 1,108,085 20,921 (637,976) 145,202 1,145,472 937,665 4,094.046 5,031,711 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES (a) General information and basis of preparation Barnsley Premier Leisure is a charitable company, limited 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 f1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern 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 policies have been consistently applied to all years presented unless otherwise stated. Basis of consolidation The statement of financial activities (SOFA) 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 consolidated on a line by line basis. The Charity has availed itself of Paragraph 3 (3) of Schedule 4 of the Companies Act and adapted the Companies Act formats to reflect the special nature of the Charity's activities. No separate SOFA has been presented for the Charity alone as permitted by the Companies Act 2006 and paragraph 397 of the SORP. (b) Funds General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds, which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the Investment income and gains are allocated to the appropriate fund. 22 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES Cont'd (c) Income Recognition All incoming resources are included in the Statement of Financial Activities (SoFA) 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 probable 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 considere deferred income and carried forward to the following year Charitable trading activities The income from trading activities represents amount receivable in the year, excluding value added tax where applicable. Grants and other income receivable Income from grants, including capital grants, is included in incoming resources when these are receivable and allocated appropriately between unrestricted and restricted income depending upon restrictions imposed. Interest receivable Interest is included when receivable by the Charity. Donated assets Donated assets are recognized at market value through the Statement of Financial Activities. (d) Expenditure Recognition 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 include control functions and have been allocated to activity costs categories on a basis consistent with the use of resources. 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 as 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. 23 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES Cont'd (e) Tangible Fixed Assets Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated imenteent losses. cost includes costs directly atributable to making the asset capable of operating as Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost 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 improvements Motor vehicles 4% straight line 10% to 33% straight line 10% straight line 20% straight line (f) Investments Investments in subsidiaries are measured at cost less impairment. (g) Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. (h) Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. (i) Leases Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective 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. The group operates a defined contribution plan for the benefit of its employees. expensed as they become payable. Contributions are The group also operates two defined benefit plans for the benefit of its employees. Liabilities for the charity's obligations under the plans are recognised net of plan assets. The net change in the net defined benefit liabilities 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 obligations are measured on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date. 24 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES Cont'd The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. 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 sufficient with the level of reserves for the charity to be able to continue as a going concern. (m) Debtors and creditors receivable / payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. (n) Loans and borrowings Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value. (o) Significant Judgements and Estimates The significant judgements and estimates used in the preparation of the financial statements are: The defined benefit pensions schemes operated by the Trust are included in the financial statements at a valuation determine by independent actuaries. The assumptions used are detailed in note 8 of the financial statements. The investment property held by the Trust is included in the financial statements at a recent valuation undertaken by an expert. The trustees still believe this valuation to be accurate at the There are no other key assumptions concerning the future 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. 25 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 2 SUBSIDIARY COMPANY The Charity's wholly owned subsidiary Barnsley Premier Leisure Trading Ltd, incorporated in England, undertakes leisure trading services. The Company gift aids its profits to Barnsley Premier Leisure. The subsidiary has been consolidated on a line by line basis in the SOFA. Audited accounts are filed with the Registrar of Companies. A summary of its trading results is shown below: Profit and Loss Account Turnover Cost of sales Gross Profit Interest receivable Administrative expenses 3,245,327 (1,154,295) 2,091,032 2024 € 3,157,876 (1,184,730) 1,973,146 (1,493,296) 597,736 (1,339,501) 633,645 Other operating income Net profit/(loss) before taxation Taxation Net Profit after taxation Gift aid to B.P.L. (Charity) Retained in subsidiary Fund balances brought forward at 1 April 2024 Fund balances carried forward at 31 March 2025 Aggregate amount of assets, liabilities and funds was; Assets Liabilities Funds (including £1 share capital) 597,736 597,736 (597,469) 267 38,603 38,870 2025 484,013 (445,143) 38,870 633,645 633,645 (633,319) 326 38,277 38,603 2024 409,157 (370,554) 38,603 26 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 3 OTHER INCOMING RESOURCES 4 We Are Brave Programme Bassetlaw costs reimbursement Sport England Other BMBC donated asset CHARITABLE ACTIVITES Costs of activities in furtherance of the Charity's objects: Wages and salaries Light, heat, water and refuse Sports equipment, pool and property maintenance Support Costs: Wages and salaries Cleaning and clothing Telephone, office and computer expenses Special events and licenses Insurance Travel expenses Training and recruitment Depreciati and advertising Loan and hire purchase interest Bad debt provision Non recoverable VAT Unrestricted Funds 61,527 451,301 512,828 Unrestricted Funds 9,825,124 1,729,444 1,904,646 13,459,214 564,575 167,578 872,077 384,659 204,784 46,004 146,685 94,174 968,124 413,617 3,630 16,912 848,395 4,731,214 18,190,428 Restricted Designated Funds Funds . : Total 2025 61,527 451,301 637,003 1,149,831 Total 2025 637,003 637,003 Restricted Designated Funds Funds 158,243 85,728 243,971 : 1a510 288,581 : 9,983,367 1,729,444 1,990,374 - 13,703,185 : : 564,575 167,578 : 872,077 384,659 204,784 46,004 146,685 94,174 1,012,734 1.I.... 413,617 3,630 16,912 848,395 4,775,824 → 18,479.009 27 Total 2024 9,494 61,527 11,520 432,478 515,019 Total 2024 8,665,666 2,419,558 1,584,393 12,669,617 532,854 181,012 760,699 274,598 224,383 37,378 140,086 71,782 1,108,085 411,201 10,347 (26,688) 872,406 4,598,143 17.267,760 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 5 OTHER COSTS Other costs relate to governance costs incurred during the year. Unrestricted Restricted Designated Funds Funds Funds Wages and salaries 119,643 Auditors' remuneration 33,750 Trustee insurance and expenses 276 Chair persons remuneration 22,905 Secretarial services 10,932 Legal and professional fees 423,651 Accountancy, taxation and other services 2,500 : - - - - 613,657 • TOTAL RESOURCES EXPENDED Depreciation Staff Costs & Amortisation Other Costs Costs € Fundraising trading: cost of goods sold Charitable activities 10,668,585 1012,734 Governance costs 10,668,585 1,012,734 1,154,295 6,798,690 613,657 8.566,642 : Total 2025 119,643 33,750 276 22,905 10,932 423,651 2,500 613,657 Total 2024 112,565 23,500 104 17,272 11,637 294,481 16,054 475,613 Total Total 2025 2024 € 1,154,295 1,184,730 18,479,009 17,267,760 613,657 475,613 20,246,961 18,928,103 2025 € 2024 Wages and salaries Social security costs Pension costs 9,197,153 7,986,087 660,648 566,462 809,784 758,536 10,667,585 9,311,085 The number of employees whose emoluments as defined for tax purposes amounted to over £60,000 in the year was as follows: 2025 2024 Number Number £60,001 - £70,000 2 £70,001 - £80,000 2 £80,001 - £90,000 3 £100,001 - £110,000 1 £110,001 - £120,000 £150,001 - £160,000 The key management personnel of the parent charity, the Trust, comprise the Trustees, the Chief Executive Officer and Other managers. The total employee benefits of the key management personnel of the Trust were £684,218 (2024 - £645,419). Staff Numbers The average number of full-time equivalent employees (including casual and part time staff) employed by the group during the year was 260(2024 - 295). The average number of actual employees employed by the group during the year was 628 (2024 - 643). 28 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 7 TRUSTEES' REMUNERATION During the year, a Trustee received remuneration of £12,134 in respect of Chairperson's services for the year (2024: £11,377). During the year, a Trustee was reimbursed £276 for out of pocket expenses, being travel and subsistence (2024 - £104). 8 PENSION CONTRIBUTIONS 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 Barnsley for the year were £412,409 (2024 - £385,510) and total employer contributions for Bassetlaw for the year were £297,583 (2024 - £302,546), with projections of similar contributions for the year ended 31 March 2026. The Group also operates a defined contribution pension scheme. The total contributions made on behalf of employees for the year were f53,505 (2024: £70,026). BARNSLEY PENSION SCHEME For the Barnsley Scheme a full actuarial valuation was carried out at 31 March 2025 by a qualified independent actuary. The major assumptions used by the actuary were: 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 were: 31.3.25 3.4% 2.8% 5.8% 2.8% 31.3.24 3.4% 2.8% 4.9% 2.8% Equities Other Bonds Property Cash/Liquidity Total market value of assets Present value of scheme liabilities Deficit in the scheme and net Pension asset Value 31.3.25 (E000s) 14,287 4,412 2,101 210 21,010 (15,204) 5,806 Value 31.3.24 (£000s) 14,068 4,282 1,835 204 20,389 (17,648) 2,741 29 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 8 PENSION CONTRIBUTIONS (CONT'D) Amounts recognised in the income and expenditure account Current service costs Interest on pension scheme liabilities Employer contributions Expected return on pension scheme assets Total Actual return on Scheme assets Analysis of amount recognised in the Statement of Financial Activities Actuarial gains for the year Reconciliation of Assets and Defined Benefit Obligations Changes in the fair value of the assets are: Opening fair value of fund assets Expected return on assets Employer contributions Contributions by scheme participants Benefits paid Actuarial (loss)/gain on assets only Fair value of assets at 31 March Changes on defined benefit obligation over the year are: Opening defined benefit obligation Current service cost Contribution by scheme participants Interest costs Benefits paid Change in financial assumptions Change in demographic assumptions Experience (gain)/loss on defined benefit obligation Defined benefit obligations at 31 March 30 2025 (£000s) 377 (133) (412) 990 822 (1,476) 2025 (E000s) 2,897 2025 (E000s) 20,389 990 412 133 (452) (462) 21,010 2025 (E000s) 17,648 377 133 857 (452) (3,175) (30) (154) 15,204 2024 (E000s) 397 (62) (385) 896 846 (1,260) 2024 (£000s) 1,374 2024 (E000s) 18,806 896 385 124 (402) 580 20,389 2024 (E000s) 17,489 397 124 834 (402) (1,211) (119) 536 17,648 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 8 PENSION CONTRIBUTIONS (CONT'D) Summary of Current & Prior Year amounts: Total market value of assets Present value of scheme liabilities Deficit in scheme/Net pension liability 2025 (E000s) 21,010 (15,204) 5,806 2024 (E000s) 20,389 (17,648) 2,741 2023 (E000s) 18,806 (17,489) 1,317 2022 2021 (£000s) (E000s) 19,354 17,494 (26,387) (26,639) 17033) (9,145) BASSETLAW PENSION SCHEME For the Bassetlaw Scheme a full actuarial valuation was carried out at 31 March 2025 by a qualified independent actuary. The major assumptions used by the actuary were: • Rate of increase in sensies Rate of increase in pension payment • Discount rate • Rate of CPI inflation 31.3.25 3.9% 2.9% 6.0% 2.9% The assets of the scheme and the expected rate of return were: Equities Government Bonds Other Bonds Property Cash/Liquidity Inflation plus Infrastructure Private equities Total market value of assets Present value of scheme liabilities Value 31.3.25 (£000s) 3,296 528 409 652 346 440 466 221 6,358 (4,868) Surplus/(deficit) in the scheme and net Pension asset/(liability) 1,490 31.3.24 3.9% 2.9% 5.0% 2.9% Value 31.3.24 (f000s) 3,470 149 312 647 364 278 441 191 5,852 (5,852) 31 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 8 PENSION CONTRIBUTIONS (CONT'D) Amounts recognised in the income and expenditure account Current service costs Interest on pension scheme liabilities Expected return on pension scheme assets Employer contributions Total Actual return on Scheme assets Analysis of amount recognised in the Statement of Financial Activities Actuarial gains/(deficit) for the year Reconciliation of Assets and Defined Benefit Obligations Changes in the fair value of the assets are: Opening fair value of assets Expected return on assets Employer contributions Contributions by scheme participants Actuarial (loss)/gain on assets only Benefits paid Administrative expenses Other actuarial Fair value of assets at 31 March Changes on defined benefit obligation over the year are: Opening defined benefit obligation Current service cost Contribution by scheme participants Interest costs Change in financial assumptions Benefits paid Change in demographic assumptions Change in asset ceiling Experience loss on defined benefit obligation Defined benefit obligations at 31 March 32 - 2025 (E000s) 282 (9) (300) (325) (352) 106 2025 (5000s) 1,441 2025 (E000s) 5,852 300 325 119 (194) (41) (3) 6,358 2025 (£000s) 5,852 282 119 290 (1,610) (41) 1,490 6,382 2024 (£000s) 297 (1) (245) (314) (263) 565 2024 (£000s) 127 2024 (€000s) 4,917 245 314 116 320 (58) (2) 5,852 2024 (£000s) 5,060 297 116 244 (255) (58) (67) 24 491 5.852 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 8 PENSION CONTRIBUTIONS (CONT'D) Summary of Current & Prior Year amounts: Total market value of assets Present value of scheme liabilities Deficit in scheme/Net pension liability 2025 (€000s) 6,358 (6,382) 124) 2024 (E000s) 5,852 15,852) 2023 (E000s) 4,917 (5,060) (143) 2022 (£000s) 4,800 19,412) 14,612) 2021 (E000s) 4,172 19,205) 15,033) GROUP NET INCOME / EXPENDITURE Net income / expenditure is stated after charging Depreciation of fixed assets Loss on disposal of fixed assets Auditors' remuneration Auditors' remuneration for non-audit services Loan and hire purchase interest 2025 1,029,960 948 33,750 2,500 90,500 3,630 2024 1,108,085 23,500 16,054 86,125 10,347 10 TAX ON SURPLUS ON ORDINARY ACTIVITIES The Company is a registered Charity and is not liable to corporation tax. The following tax charge relates to the trading subsidiary Barnsley Premier Leisure Trading Limited. 2025 2024 € Current tax: UK Corporation tax based on Barnsley Premier Leisure Trading Limited results for the year at 19% (2024: 19%) 11 TANGIBLE FIXED ASSETS ~ GROUP Land & Buildings 1,495,000 1,495,000 Fixtures & Equipment 13,394,411 691,681 12,230,985) 11,855,107 Leasehold Property Improvements Motor vehicles € 36,887 22,721 Total COST / VALUATION As at 1 April 2024 Additions Disposals As at 31 March 2025 DEPRECIATION As at 1 April 2024 Charged in the year Disposals As at 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 279,153 1,120,828 (7,905) 1,392,076 59,608 15,205,451 1,835,230 12,238,890) 14,801,791 199,644 78,905 278,549 10,869,263 874,955 12,230,577) 9.513,641 214,419 72,314 17,905) 278,828 36,887 3,786 40,673 11,320,213 1,029,960 12,238,482) 10,111,691 1,216,851 1,295,356 2,341,466 2525,148 1,113,248 64,734 18,935 4,690,100 3,885,238 33 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 11 TANGIBLE FIXED ASSETS - CHARITY Land & Bulidings COST / VALUATION As at 1 April 2024 1,495,000 Additions Disposals : s at 31 March 202: 1,495,000 DEPRECIATION As at 1 April 2024 Charged in the year 199,644 78,905 Disposals As at 31 March 2025 278,549 NET BOOK VALUE At 31 March 2025 At 31 March 2024 1,216,451 1,295,356 Fixtures & Equipment € 13,364,831 691,681 12,230,985) 11,825,527 Leasehold Property Improvements € 279,153 1,120,828 17,905) 1,392,076 Motor vehicle € 36,887 22,721 59,608 Total € 15,175,871 1,835,230 12,238,890) 14,772,211 10,839,683 874,955 12,230,577) 9,484,061 214,419 72,314 17,905) 278,828 36,887 3,786 40,673 11,290,633 1,029,960 12,238,482) 10,082.111 2,341,466 2,525,148 1113,248 64,734 18,935 4,690,100 3,885,238 Included within the net book value of the Group and Charity is £606,943 (2024 - E14,550) relating to assets purchased via restricted funding and ENil (2024 - ENil) relating to assets held under finance leases. nue to each ed the cou and the period respect of se rase vi rested unime. leases. During the 2021 financial year, land and buildings were revalued by Smiths Chartered Surveyors, a property valuation company, and was valued using the estimated yearly market rent and gross initial yield method. The trustees still believe this valuation to be accurate for the current financial year 12 INVESTMENTS Cost of investment in subsidiary company was £1 (2024 - £1). At 31 March 2025 the aggregate of the subsidiary capital and reserves was £38,870 (2024 - £38,603) and the company's profits after gift aid for the year were £267 (2024 - £325). 13 STOCKS Goods for resale Group 2025 147,173 Group 2024 148,190 Charity 2025 Charity 2024 € 28,985 34 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 14 DEBTORS: Amounts falling due within one year Trade debtors Amounts due from subsidiary undertaking Prepayments & accrued income Other debtors Group Group 2025 2024 318,751 234,896 1,607,682 1,330,559 81,307 97,350 2.007.740 1,662,805 15 CREDITORS: Amounts falling due within one year Trade creditors BMBC loans Other taxation & social security Accruals & deferred income Other creditors 16 CREDITORS: Amounts falling due after more than one year Group 2025 Group 2024 € 1,138,223 720,622 108,429 119,177 219,604 204,456 1,135,234 1,412,601 337,006 176,385 2,938,496 2633,241 Group 2025 Group 2024 Between one and two years BMBC loans Greenlending loan 20,809 20,80g 63,890 63,890 Between two and five years BMBC loans Greenlending loan Total 48,743 48,743 69,552 63,890 Charity Charity 2025 2024 € 265,565 167,504 183,311 181,837 1,439,481 1,167,872 81,039 102,152 1,969,396 1,619,365 Charity 2025 Charity 2024 993,160 108,429 219,604 1,022,552 332,919 2,676,664 647,902 119,177 204,456 1,318,537 154,452 2,444,524 Charity 2025 Charity 2024 20,809 20,809 63,890 63,890 48,743 48,743 69,552 63,890 BMBC loans are repayable by equal instalments over various terms and interest is charged at commercial Finance lease agreements are secured on the assets to which the agreements relate. 35 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 17 DEFERRED INCOME The following amounts are included in creditors falling due within one year. Group 2025 Balance at 1 April 482,424 524,257 Amount released to incoming resources (482,424) (524,257) Amount deferred in the year 425,445 482,424 Balance at 31 March 425,445 482,424 Charity 2025 € 445,884 507,348 (445,884) (507,348) 309,711 445,884 390,711 445,884 Charity 2024 € Group 2024 Deferred income comprises admission fees and promotional income received in advance. 18 LEASES a) Operating leases Total future minimum lease payments under non-cancellable operating leases are as follows; Not later than one year Later than one and not later than five years Later than five years 2025 Land & Buildings 143,000 196,467 339,46Z 2024 Land & Buildings 90,500 352,592 8,750 451,842 36 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 19 RELATED PARTY TRANSACTIONS Due to the nature of the Charitable Company's operations and the composition of the Board of Trustees being drawn from local public and private sector 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 Board of Trustees may have an interest are conducted at arms length and in accordance with the Charitable Company's financial regulations and normal procurement procedures. During the year Mrs V A Mills, the chair of Barnsley Premier Leisure, received £12,134 (2024 - £11,377) for services rendered for holding the chair position of the trust. During the year Mrs D Pozorski, the chair of Barnsley Premier Leisure Trading Ltd, received £7,281 (2024 - £6,826) for services rendered for holding the chair position of the trading company. These fees were paid by the trust. 20 ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS Fund balances at 31 March 2025 are represented by: Fixed Assets Current Assets € 3,228,907 12,959,446 484,013 3,228,907 13,443,459 Current Liabilities € (2,493,352) (445,143) (2,938,495) Long-term Liabilities Total (69,552) (69,552) 13,625,449 38,870 13,664,319 Unrestricted funds General fund Non charitable trading Total unrestricted funds Restricted funds Bassetlaw performance payments CRM fund Football foundation Outreach programme CHP unit (BMBC) Total restricted funds Designated funds Revaluation reserve AGP sinking fund Total designated funds Total funds 9,750 - 597,193 606,943 - 1,059,759 90,350 30,568 854,250 1,180,677 183,934 854,250 183,934 4,690,100 14.808,070 : : (2,938,495) (69,552) 1,059,759 90,350 9,750 30,568 597,193 1,787,620 854,250 183,934 1,038,184 16.490,123 37 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS (CONT'D) Comparatives for analysis of group net assets between funds Fund balances at 31 March 2024 are represented by: Fixed Assets Current Assets Unrestricted funds General fund Non charitable trading Total unrestricted funds Restricted funds Bassetlaw performance payments Weight management programme CRM fund Building management strategy Football foundation Outreach programme Total restricted funds Designated funds Revaluation reserve AGP sinking fund Total designated funds Total funds 21 STATEMENT OF FUNDS 3,016,438 8,516,697 437,583 3,016,438 8,954,280 Current Liabilities € (2,248,474) (384,767) (2,633,241) Long-term Liabilities Total (63,889) (63,889) 9,220,772 52,816 9,273.588 14,550 14,550 189,750 158,243 90,350 1,526 30,568 470,437 : 189,750 158,243 90,350 14,526 30,568 484,987 854,250 158,988 854,250 158,988 3,885,238 2,583,705 (2,633,241) At 1 April Income Expenditure 2024 & transfers & transfers (63,889) Gift Aid 854,250 158,988 1.013,238 10,771,813 At 31 March 2025 Unrestricted funds General fund Non Charitable trading funds Total unrestricted funds Restricted funds Bassetlaw performance payments Weight management programme CRM fund Building management strategy Football foundation Outreach programme CHP unit (BMBC) Total restricted funds Designated funds Revaluation reserve AGP Sinking fund Total designated funds Total funds 9,234,985 38,603 2,273,588 21,521,906 (17,728,911) 597,469 13,625,449 3,245,327 12,647,591) (597,469) 38,870 24.767,233 (20,376,502) - 13,664,319 189,750 158,243 90,350 1,526 14,550 30,568 484,987 950,383 3,828 - 637,003 1,591.214 (80,374) (158,243) (5,354) (4,800) 139,810) (288,581) 854,250 158,988 1,013.238 10,271,813 24,946 24,946 26,383,393 (20,665,083) 1,059,759 I.I...... 90,350 9,750 30,568 597,193 1,787,620 854,250 183,934 1,038,184 = 16,490,123 38 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 STATEMENT OF FUNDS (CONT'D) Comparatives for statement of funds At 1 April 2023 Income Expenditure & transfers & transfers Gift Aid At 31 March 2024 Unrestricted funds General fund Non Charitable trading funds Total unrestricted funds 6,843,432 38,277 6,881,709 18,572,068 (16,813,834) 3,157,876 (2,524,231) 21,729,944 (19,338,065) 633,319 9,234,985 (633,319) 38,603 9,273,588 Restricted funds Bassetlaw performance payments Weight management programme CRM fund Building management strategy Football foundation Outreach programme 189,750 158,243 90,350 115,000 21,600 30,568 50,399 (50,399) : We Are Brave programme Sport England Total restricted funds 605,511 16,095 34,020 100,514 : (113,474) (7,050) (16,095) (34,020) (221,038) 189,750 158,243 90,350 1,526 14,550 30,568 Designated funds Revaluation reserve AGP Sinking fund Total designated funds Total funds 854,250 133,992 988,242 8,475,462 24,996 24,996 21,855,454 (19,559,103) 434,987 854,250 158,988 1,013,238 10,771,813 Unrestricted funds The general fund represents the free funds of the Charity which are not designed for any particular purpose. The non charitable trading fund represents the residual reserves of the subsidiary undertaking Barnsley Premier Leisure Trading Limited, after gift aid of its taxable profits to the Charitable Parent Company. The reserves are free funds of the subsidiary undertaking, not designated for any particular purpose. Restricted funds Bassetlaw performance payments Mrain pereived from as a base a steward her the Barance preme pentine group meeting. Bassetlaw Council. Weight management programme Monies were received during prior years from BMBC for BPL to deliver free programmes for people wanting to make positive lifestyle changes and maintain a healthy lifestyle. All of this funding was spent during the current year. 39 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 STATEMENT OF FUNDS (CONT'D) CRM fund Monies were received in prior years in order to develop a new internal CRM system. This project was not completed by the year end and so is included as a project prepayment. Building management strategy Monies were received during the prior year to cover the cost of the Metrodome Building Strategy, to upgrade the building. All of this fund was spent by the year end. Football foundation During the previous year, funding was received from the Football Foundation in order to part-fund the purge se of setor to assist at one of the centres, the movement on the fund being the depreciation Outreach programme Monies were received during previous years to be spent on creating projects for target audiences to help increase sustainable behaviour and reduce inactivity. CHP unit (BMBC) A unemselves: The more frothis fun in tre prepartion a ep unt asseside a contribution from Designated funds The AGP sinking designated fund represents monies set aside for the eventual replacement of the AGP artificial grass pitch. Monies are set aside in line with the original agreement and the 10-year replacement period. The revaluation reserve arose due to the revaluation of the Mansfield land and buildings in the 2021/22 financial year. There have been no subsequent valuations. 22 RESERVES Balance brought forward Net incoming resources Other recognised gains Balance carried forward 23 FINANCIAL COMMITMENTS 2025 2024 10,771,813 8,475,462 1,380,310 795,351 4,338,000 1,501,000 16,490,123 10,771,813 Contractual commitments for the acquisition of tangible fixed assets contracted for but not provided in the financial statements amounted to £Nil (2024 - £483,000). 40 BARNSLEY PREMIER LEISURE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 24 FINANCIAL INSTRUMENTS The carrying amounts of the charity's financial instruments are as follows: Group 2024 Charity 2025 Financial assets Debt instruments measured at amortised cost: Cash at bank and in hand Trade debtors (note 14) Amounts owed by group (note 14) Other debtors (note 14) 5,357,158 318,751 81,307 5,757,216 5,031,711 234,896 97,350 5,363.957 5,241,972 265,565 183,311 81,039 5.771,887 Financial liabilities Measured at amortised cost: Trade creditors (notes 15-16) Other creditors (notes 15-16) Other loans (notes 15-16) Hire purchase (notes 15-16) 1,138,223 337,006 177,981 1.653.210 720,622 176,385 183,067 1.080.074 993,160 332,919 108,429 _ 69,552 1,504,060 41 Charity 2024 € 4,967,035 167,504 181,837 102,152 5,418.528 647,903 154,452 183,067 985,422 BARNSLEY PREMIER LEISURE MANAGEMENT INFORMATION YEAR ENDED 31 MARCH 2025 The following page does not form part of the statutory financial statements which are the subject of the auditors' report on pages 12-16 42 BARNSLEY PREMIER LEISURE DETAILED CHARITY INCOME & EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2025 INCOME Entrance fees and charges Sale of goods 2025 € 16,582,259 79,913 533,490 698,531 270,450 184,000 451,301 597,469 2024 € 15,711,192 91,389 492,702 61,528 228,458 178,832 432,478 633,319 € Management charge receivable Miscellaneous income TOTAL INCOME DIRECT CHARITABLE EXPENDITURE Wages and salaries Training and recruitment Water, sewerage and refuse Light and heat Insurance Rents, repairs and maintenance Sports equipment and pool chemicals Computer and office expenses Sundries Telephone Motor, travel and sundries Special events, TV and licences Depreciation and amortisation Loss on disposal of fixed assets Loan and hire purchase interest Cleaning and clothing Non recoverable VAT Marketing and advertising costs Bad debt provision GOVERNANCE Wages and salaries Accountancy fees Audit fees Chair persons remuneration Secretarial services Trustees' expenses Legal and professional fees TOTAL EXPENDITURE NET (DEFICIT)/SURPLUS FOR THE YEAR 19,397,413 17,829,898 9,916,783 146,685 282,035 1,447,409 204,784 1,644,609 175,279 785,734 1,718 82,343 46,004 370,639 68,442 1,012,734 948 3,630 154,402 848,395 53,356 409,827 16,912 119,643 2,500 16,000 12,134 10,932 276 400,217 17,672,668 8,731,436 140,086 265,551 2,154,007 224,383 1,304,955 128,169 685,440 73,644 37,378 262,342 56,491 1,108,085 10,347 165,714 872,406 53,324 404,293 129,329) 16,648,722 111,634 16,054 16,000 11,377 11,637 104 285,344 561,702 18,234,370 1,163,043 452,150 17,100,872 729,026 43