2024-03-31-accounts

ANNVAL IMPACT ft£POftT Barnstondale

O1 Welcome message 02 Vision, Mission & 03 Strategic Performance from the CEO Purpose Page 3 Page 1 Page 2

04 Our Purpose 05 Benefits to Outdoor 06 Bursary Scheme Page 4 - 5 Education Page 6 - 8 Page 5

07 Chair’s Statement 08 Annual Page 9 Achievements Page 10 - 12

09 Photos & Feedback Page 13

10 Looking Ahead Page 14

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I am delighted to share with you our impact report that covers our activities between April 2023 and March 2024.

This year has been characterised by the continued downtown in the UK economy, and the reduction in budgets of most of our site users, which has adversely restricted many more families and organisations to afford residential trips; an experience we know is vital for the early development of children. There is extensive research highlighting the challenges to our education system as school Pupil Premium budgets are increasingly unable to stretch to support all elements of the demand. There is further research showing that on average, a household, with at least one disabled child, needs an additional £975 a month to have the same standard of living as non-disabled households. Furthermore, access to truly inclusive facilities for these families is limited and can be cost-prohibitive. This is our ‘why’ and the driving force of the work we do.

We continue to experience record level demand for financial support and are seeing a marked increase in visitors with SEND to our site. We successfully raised more money for our Bursary Fund to ensure we could support those most in need to create an experience where disadvantage is removed and children can be children, giving them the opportunity to explore, learn, grow, and feel inspired by the outdoors.

I am immensely proud to say that we have risen to the challenge and been guided by our unifying purpose that, through adventure in the outdoors at Barnstondale, young people can develop social and emotional skills that lay the foundations for positive behaviours and attitudes, enabling them to thrive in life regardless of their background or economic circumstances. This report showcases the breadth and depth of the work achieved through 2023/24 and demonstrates our positive impact on our region’s young people. We have measured and evaluated our impact through staff and pupil feedback, online surveys and internal monitoring.

I hope you enjoy reading our report, if you have any questions, suggestions or offers of support, please get in touch.

Jon Muspratt , Chief Executive

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Outdoor Learning is an umbrella term for actively inclusive facilitated approaches that predominately use activities and experience in the outdoors which lead to learning increased health and wellbeing and environmental awareness. – Institute for Outdoor Learning.

Our mission is simple, through the safe provision of accessible, fun, challenging and adventurous experiences, we aim to change lives by developing life skills, confidence, and self-esteem in all.

To inspire and unlock the potential of everyone at Barnstondale .

To create an experience where disadvantage is removed and children can be children, giving them the opportunity to explore, learn, grow, and feel inspired by the outdoors.

We will achieve this by:

• Providing opportunities to promote inclusion, create accessibility and build resilience and confidence through the provision of outdoor education.

Removing financial disadvantage by part funding

children’s places on activity days and residential stays, to ensure every child can benefit from learning outdoors and no child is left behind.

Removing accessibility barriers to outdoor activities and facilities for children with additional needs.

To achieve this we will be guided by our core values:

B – Being safe (We teach about risk and give young visitors skills and knowledge to stay safe whilst having fun).

A – Accessible (We strive to remove all barriers and create fully accesible opportunities for all.)

• R – Resilient (We encourage everyone to try new things, build their confidence and overcome obstacles.)

N – Nurturing (We take a nurturing approach with our visitors as we recognise that positive relationships are central to both learning and wellbeing.)

• I – Inspirational (We inspire everyone to improve their physical and mental health and unlock their potential.)

E – Educational (We believe passionately that our unique experiences produce real learning for use in everyday life.)

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03 - STRATEGIC PERFORMANCE 2023-24 Objective Explanation Roviewactivityofforand explore new activities. Increased capacity of high volue I highly desirable activities. Developed the activity offer for late afternoonlevening activities to be able to offer a fuller activity program. Invested in more inclusive activities to ensure ALL children can partake in high quality activities and experiences. Continuod prudont management of cash-flow and reserves. As demonstrated by our Annual Report and Financial Statements, audited ond prepared by Xeinadin Audit Limited, and contained within this document. We fundraised £87,196.71 through Restricted Grants (£36,000) and Bursary Funding (£51,196.71). 60°A ot this was donated by community organisations, which was a new income stream for Barnstondale. £12,666.23 was fundraised at our Magical Christmas event and a further £2989.04 was donated by supporters or regular givers. Dovolop fundraising capaclty. We identified 2 short term options to increase occupancy: l. Split our main cabin (Pine Cabin) in half to accommodate multiple groups concurrently. 2. Modernise and develop our'overspill. dormitory style accommodation to encourage greater occupancy. Option I was discounted due to cost (the average quote was more than £IOOk). option 2 was adopted, and the accommodation was developed, and its occupancy increased. Breakeven ROI will be within12 months. Review accommodation structure to maximisal ineraase occupancy. Broaden our communications to divèrsily and èxpand our client and advocacy base. 13°K increase in new customers this year. The customer base is now expanding beyond our regional footprint with visitors from across the UK. Increase in social media engagement (across all platforms) of 24Yo and followers of115 /. from last reporting period. Have designed, developed and secured funding to deliver our inaugural outdoor activity project (Barnstondale in a Box) to primary schools across the Wirral. The project is focusing on supporting children with SEND and low attendance. Evaluate opportunities to deliver services to beneficiaries off site. Work ongoing with the Charity's board of trustees. The Charity has updated its mission, purpose and values in the last 12 months and is looking at developing o challenging, but realistic, long-term plon for Barnstondale that will develop the sites capacity, offer and impact. Develop a longer-term $trategi¢ plan lor Barnstondalè. Plan lor future CAPEX project to replace old dormitory accommodation. Continuing to fundraise for this long-term project. Furthordevelop robust policios and processes to ensure legislative compliance and the safety of all vlsltors, staff and clients. Overall, 99/. positive feedback score from customers and clients. Passed all legislative compliance inspections.

Barnstondale, formerly Barnston Camp, has been supporting children for over 60 years. Since 2001, when we became a registered charity, Barnstondale has been tackling barriers to outdoor education for disadvantaged children as they are reported to have fallen twice behind the average child in educational attainment and fare far worse with their health and wellbeing outcomes. Health inequalities driven by poverty are growing dramatically, in part due to worse experiences with learning from home in lockdown, children are no longer feeling they have control over their futures, which has led to increased anxieties, feelings of isolation and loneliness. The rising cost of living is adversely impacting children’s mental health and development, impacting children’s ability to grow up to be healthy, happy children.

a condition or situation that causes problems, especially one that causes something or someone to be less successful than other things or people – Cambridge Dictionary, 2022

Our definition of disadvantage is a child that faces multiple barriers to accessing new experiences, such as our facilities, alongside their friends. Children who historically qualified to be part funded through our Bursary Scheme include children on free school meals, pupil premium and children with additional needs, as these children can be financially disadvantaged. Since the downturn in the UK economy, we have also identified a need from children whose household families are ‘Just About Making it’ (JAM families). These children are living just above the poverty line, usually supported by working parents who don’t qualify for government or school funding to assist with their expenses. Sadly, most children now are missing out on essential childhood memories, which makes them too disadvantaged.

the act of including someone or something as part of a group, list, etc., or a person or thing that is included – Cambridge Dictionary, 2022.

30% of all UK children live in poverty, 69% of these children come from working families. The downturn in the UK economy has meant that all children are now facing barriers to living fulfilled childhoods. As wealth disparities have grown, we have witnessed a huge increase in global inequality and poverty, which has affected children’s attainment in school and likelihood of developing a mental health or wellbeing problem (Wirral Council, 2022).

Our purpose is to give all children an equal opportunity to access and benefit from outdoor learning. We want to empower, enthuse, and inspire children to be children. By taking a break from their home life and attending a residential alongside their friends’ children will challenge their boundaries, manage their wellbeing and broaden their horizons.

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Outdoor education can empower all children, including children with additional learning needs. By creating an environment where outdoor play areas and instructor led activities are accessible for all creates a sense of belonging, identity, and can combat low self-esteem in children with disabilities. Our provisions and facilities enable all children to have the same personal development journey. We watch children of all abilities from a variety of backgrounds share playtimes, chant together for encouragement and this year we supported a wheelchair user to climb the climbing wall, alongside her friends. The opportunities are endless, and the sky is the limit for all children at Barnstondale.

Outdoor learning improves child development, supports mental health, deepens nature connection, and can help children foster a love for learning. But don’t just take our word for it, this is what experts in the field say:

As the only inclusive outdoor residential Centre in Merseyside, our charity plays an integral part in children’s lives. We offer a safe, supportive, and stimulating environment for youngsters from all walks of life, including those with a range of disabilities. By introducing children to green exercise and play we endeavor to increase their ability to play, pay attention, lower levels of stress and anxiety and improve initiative and self-direction.

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Young people growing up in our region today face multiple barriers to living happy, healthy and successful lives. Those from poorer backgrounds face an even greater number of barriers, as their educational attainment continues to fall well below that of those from more affluent backgrounds. Post pandemic, the harm caused by the cost-of-living crisis has meant that there has been no recovery for the one in four children living in deprivation who still have limited to no access to the outdoors or the financial resource to access opportunity.

Our aim is to offer our experience, that produces real learning for use in everyday life, to all, regardless of their background. To enable this, we introduced our Bursary Scheme Initiative to part-fund places for disadvantaged children back in 2021. Through this initiative we financially support children with additional needs and children who qualify for pupil premium or free school meals. These children risk missing out on school trips because their parents and/or carers can’t afford to send them. The tragic outcome is that children miss out on valuable life experiences that benefit their health, social and emotional wellbeing, and education now and in future.

To help protect childhood experiences and inspire children’s future ambitions our Bursary Scheme has meant that no child is left behind. In 2023-24, with help from our supporters and donors, we supported 1527 children, compared to the 527 children the year before. This substantial growth has been difficult to comprehend but we believe it to be a true reflection of the detrimental impact the cost-of-living crisis is having on children in our communities.

Many of our regions’ children and young people reside in areas that are identified as the top 2-10% most deprived in the country. These children will only ever know living on their estate. The furthest that children can go is the local park, which has been vandalised or is prevalent with anti-social behaviour. Many families, already accessing food banks and clothing stations to help support their children, have no other opportunities to support their children. Children’s aspirations, mental health, and ability to form proper friendships are all affected by their restricted ability to access valuable childhood experiences.

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YOu‘LL. KIND OF FEEL SAD AND UPSET... AND PEOPLE WILL BE ASKING YOU ARE YOU GOING TO AnD YOU WOULDy’'T BE ABLE TO ANSWER, OR SOME PEOPLE WOULD MAYBE LIE, BUT REALLY THEY KNOW THEY‘RE NOT GOING. IT REALLY HURTS THEM”. -— CHILDREN'S COMMISSIONER

A significant number of our families in 2023 were ‘Just about making it’ (JAM Families). These families, despite living in relative deprivation and poverty, are not eligible for ‘Universal Credit’ top ups – which would identify children as receiving Pupil Premium Funding. These ‘breadline families’ rely on support from the local foodbanks and support from school as their zero hour / casual contracts effect their ability (and the schools) to claim this much needed financial support. This has led to many of our young visitors being faced with the hardship of missing out for the first time in their lives.

Young people from poor backgrounds are having to fight harder for their future. Sleeping in a cold bedroom, studying on an empty stomach, and missing trips with mates, are all too often stories we hear from our young people. Teachers are beginning to relay stories which demonstrate the harsh reality for children living in poor households, commenting that “Families are finding reasons to not send their children on a residential experience to cover up that they can’t afford it”. More children are beginning to feel unequal to others and taking on parental responsibilities as they begin to understand the pressure families are feeling. This environment in which they are born in to tends to be less conductive to healthy family functioning, child development, and school readiness and performance.

~~“Residential experiences are a luxury”.~~ We believe they are an essential experience.

Outdoor residential experiences and activity days give children the opportunity to try new things and develop their interests and talents. It gives children who struggle in a classroom environment the opportunity to learn new skills and build new relationships with peers and teachers, that will further their education in the classroom. Outdoor learning empowers children to be more resilient, confident and encourages physical activity which contributes to improved physical health.

Regardless of a child’s ability or background, every child should have the right to experience life to its fullest. We see childhood as a blank canvas that can be nurtured and shaped by childhood experiences. Childhood is having the freedom to play safely and freely with friends in open green space, challenge boundaries on your own terms and build confidence and resilience independently. Childhood in its purest form allows children to feel no boundaries, bear no feeling of fear or responsibility but rather a feeling of bewilderment, excitement, fun and inspiration - A sky with no limit.

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Iijf £56.829.60 1.574 PLEDGED THROVGH OUR 8vRsAftY SCHErnE 8£TIJEEN APRIL 2023 AND MARCH 2024. CHILDREN SVPPORTED I THE LAST 12 MONTHS. l)• 3.063 £142,220.29 CHILDREN HAVE ACCESSED OUR 8vRsARY SCHEME SINCE 2024. DONATED 8Y 8ARNSTONDALE TO SVPPORT CHILDREN SINCE OUR 8VftSARY SCHErn£ 8£GAN IN rnAY 2024.

ep OT - THE CHAIR'S STATEMENT

The trustees are enormously proud of all the team has achieved this last year. Unified by our purpose of seeing children and young people grow in resilience through the fun activities on offer, we have continued to make strides forward. Our renewed focus on our mission has led to the introduction of Barnstondale in a Box - ensuring even more people can benefit from our very special experience. Through focussed fundraising we have been able to expand our bursary scheme, ensuring finance is not a barrier for those who could benefit from a stay with us.

Above all else Barnstondale continues to offer challenge in a safe way, teaching children and young people how to manage risk well. Our staff remain committed to the very highest standards of health and safety as we ensure a transparent culture where we continually learn and improve. Of particular significance is remaining responsive to the feedback of our service users, which we implement to constantly improve our experience. This is of particular importance as we listen to those with disability, ensuring we remove any remaining barriers to them having a truly fantastic time with us. Our housekeeping, maintenance, and kitchen teams deliver excellence to ensure there is nothing to distract from the enjoyment of a visit to Barnstondale.

Our activity staff meet all our guests with a warm and encouraging approach, ensuring they feel secure enough to push outside of their comfort zone. The commitment of our staff team shines through inspiring those around them to get stuck in. This leads to a genuinely transformative experience, with children and young people demonstrating new skills even over the relatively short time they are with us. Maintaining positive relationships with our visitors allows us to build on this year after year, ensuring there is always something new on offer at Barnstondale.

The trustees would like to pass on their thanks to Jon, and all the team at Barnstondale, who continue to translate our vision into an experience not to be missed.

Dr. Mark Woodger Chair of The Board

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In this reporting period we welcomed 170 Youth Organisations, with over 6886 children, on site to enjoy our activity days and overnight residential experiences. Despite the unprecedented increases in energy bills, high inflation, staffing challenges and a squeeze on parental and school spending power, we have continued to rise to the challenges with the help of new donors. During this time, we have achieved a great amount!

On this journey we have:

• Successfully passed our Learning Outside the Classroom (LOtC) Quality Badge external inspection and accreditation.

• 100% of our visitors stated that we had met their desired aims and objectives whilst visiting Barnstondale and rated our facilities as ‘Excellent’ through our feedback forms.

• 100% of the children that requested support from our bursary scheme were supported with a percentage towards part funding their place.

• Grown our social media following by 115% across all platforms, which has helped us tell our story and take supporters on a journey with us.

• Identified new means and ways of diversifying our income streams, which we hope will sustain the future of the work we do.

• Increased the awareness around our bursary scheme initiative and have financially supported more children than ever.

• Identified a new barrier to outdoor education for children from families ‘just about making it’ (JAM families) and launched campaigns to raise awareness and generate financial support to this group.

• 60% of our fundraising income was made up from new community connections, relationships we hope to continue for many years to come.

• We gained support from local companies such as Peninsular Properties, Campion Solicitors, SFL Mobile Radio and Georgina the creative director of PAFTA.

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Our Magical Christmas fundraiser event was a huge success:

• We welcomed 1,437 visitors in total to our Magical Christmas fundraiser, which this year raised more money than the previous year, even with half the events! We achieved £12,666.23 surplus towards our bursary scheme for 2024/25.

• Peninsular Properties, a local business, sponsored our Magical Christmas fundraiser for the first year.

• We achieved wider media coverage advertising with Wirral LOVE, Heswall Magazine, Wirral Globe, Merseyside Radio, Brighton Radion and Liverpool La Viva.

It is with great sadness at beginning of 2024 we learned about the passing of Diana Russell, one of Barnstondale’s longest serving Trustees, supporter and friend. Diana was a stalwart supporter of Barnstondale for so many years. She had an infectious passion and energy for our cause and through all her roles at Barnstondale, has made such a positive impact on the children and young adults of Merseyside. Through her selfless dedication, she has helped create our vision, her vision, to create a world where children can be children, giving them the opportunity to explore, learn, grow, and feel inspired by the outdoors. At Barnstondale, Diana’s memory will live on in the form of a Cornish Chinensis “Great Star” tree which symbolises purity and encourages us to continue caring and protecting others as we quietly offer random acts kindness, as Diana did in her time at Barnstondale.

Ahead of their closure in June 2024, we also express a great deal of gratitude to the Wirral Lions Club who have supported Barnstondale for over 10 years. The Wirral Lions have helped us transform our sensory garden, update our bunk beds, part-funded places for children who would have otherwise missed out on our facilities through our Bursary Scheme and have recently helped us update our communal hall space, so it has a more homely feel for children on their stay. We thank you for your loyalty and continual commitment to enhancing children’s lives.

In 2024/25 we hope to have another successful year in accomplishing our strategic aims to continue supporting all children in accessing outdoor learning experiences. With the help and support of donors, we will continue to be personable, transparent and a trusted charity who will ensure every donor knows what difference they have made to one or more children's lives by helping us on our fundraising climb.

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We are grateful for donor support now, more than ever. As the economic climate continues to worsen, fundraising continues to get more competitive, and the number of children in need of our support has only increased and become more important. Over the last 12 months we have seen an immense amount of support from local trust and community organisations. We are grateful for the value of every existing and new relationship we have built and, with their support, we look forward to continuing our journey and raising to the challenges ahead. Without the help of our donors, we wouldn’t be able to financially support as many children through our Bursary Scheme. With their support, we are preserving childhood memories that will go on to last a lifetime.

We give thanks to all our funders including:

The Bathgate Charitable Trust The Charles Brotherton Trust PH Holt Foundation Liverpool CVS Family Toolbox Lane Blond Award The Chrimes Family Trust Liverpool Crown Court SJP Charitable Foundation

Co-op Pensby The Wirral Lions Cheshire Freemasons LOVE Wirral Magazine Heswall Magazine Employee Volunteering Justine Kibler Videography Georgina Gibbard - PAFTA

Longcroft Church Heswall Rotary Peninsular Properties SFL Mobile Radio Dry Golf Ltd

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Barnstondale ** Ji "I LOVED THE NIGHTLINE AND THE SEARCH AND RESCVE nlSSION. I NAVE NEVER DONE ANYTHING LIKE THIS 8EFORE. UE GOT TO UORK SO rnVCH AS A TEAIII AND 8viLD OVR SKILLS. ROCK CLirnftING WAS GREAT AND AgS£ILIN6, IT PUSHED rn£ OVT MY COIllFORT ZONE, I'LL EVER FORGET Illy TIII)E THERE." SAnnY LEIGH -rnY FAVOVftITE PART IJAS DOING THE ACTIVITIES. I LOVED ARCHERY AND SHOOTING. I'VE IEVER DONE THESE THINGS 8EFOR£. IF I IJAS Irt THE UILD. I'D KrtOIJ HOIJ TO KEEP IJARPI, COOK AAP STAY DRY NOIJ.- PAVL -I'vE AEVER 8EErt A8LE TO STAY AIJAY FROrn Hon£ g£FOA£. MEADOIJ CAg1I HAS EVERYTHING I N££D TO 8E INDEPENDENT LIKE 11)¥ FRIENDS ~ I'VE EVEN A8SEILED IJITH THEM! I DON'T VSVALLY GET TO DO THE SAPIE THINGS gECAVSE OF rny WHEELCHAIR. IT rnADE rn£ FEEL AIllAZIrtG. - HAftftIET

2024-25 08JECTIV I I,,,, I I. EASVRE STftOA6 AAD RESILIENT FINANCES 2. DEVELOP AND SUSTAIN THE 8ARNSTONDALE TEAM 11- l.l To develop strong and secure finances. 1.2 To build financial reserves for future projects. 1.3 To fundraise to enable a broad range of users to access programmes through bursary support. 2.1 To secure, support and continually develop a strong and resilient staff team. 2.2 To develop and sustain a community volunteer network. ¥. COrnrnVNICATE THE IMPACT AND VALVE OF 8AftNSTONDALE 3. IrnPRov£ THE C£NTft£'S 8VILDINGS. GROVNDS AND FACILITIES 4.1 To capture and communicate the impact of Barnstondale. 4.2 To advocate the impact and value of outdoor learning & adventure. 4.3 To broaden our communications to diversify and expend our client and advocacy base. 4.4 To grow the network of local adventure provision for teenagers. Iilliili 3.1 To improve the centre's SEND offer. 3.2 To continue the ongoing improvement of existing facilities to maximise the value of our location. 3.3 To develop facilities for new onsite activities. 3.4 To improve the efficiency of maintenance processes. 3.5 To reduce the centre's carbon footprint.

•r /4 TRVSTEES ANNVAL REPORT Barnstondale

02 Governance, Structure and Management Page 1 - 2

O1 Introduction Page 1

05 Reserves Policy Page 4 Page 5

04 Financial Summary

07 Risk Page 6

03 Statement of Trustee Responsibilities Page 3

06 Key Management Personnel Page 5

08 Financial Statement Page 7 - Onward

The Trustees present their annual report and financial statements for The Barnstondale Centre for the year ended 31 March 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) (effective 1 January 2019) applicable in the UK and Republic of Ireland in preparing the annual report and financial statements.

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were Dr. Mark Woodger (Chair), Vicki Shaw, Peter Davison, John Elliott, Jonathan Brennan, Daniel Griffiths, Jac Jenkin, Dr. Michael Fallon, Caroline Halewood and Mark Edgar.

The Barnstondale Centre is a charitable company limited by guarantee (company no. 4201418), registered as a charity on 12[th] July 2001 (charity no. 1087502). The charity was set up to acquire and take over the undertaking of the Charity known as the Barnstondale Centre (Established by a Trust Deed, dated 3rd October 1989, made between Margaret Shirley Thurman (1) and the said Margaret Shirley Thurman, Graham Barrie Marsh, Lloyd Charles Piper and Nigel Willis Kenwright (2)) (Former registered charity no. 702523).

The company was established under a Memorandum of Association which contains the objects and powers of the charitable company and is governed in accordance with its Articles of Association.

The Directors are referred to as Members. In the event of the company being wound up, the Members are required to contribute an amount not exceeding £10. The principal objective of the charity is to offer an expanding range of fun, challenging and memorable experiences to all, developing confidence, self-esteem, and life skills. It aims to do this through the use of an inclusive residential experience and the safe provision of adventurous activities delivered by dedicated, qualified staff.

All directors of the company are also trustees of the charity, and there are no other trustees. All the Trustees named on the Legal and Administrative Information page served throughout the year, except as declared. The board has the power to appoint additional trustees as it considers fit to do so.

The Trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance.

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The Trustees are from a variety of relevant professional, business and charitable backgrounds, with a number having experience in the education and youth services fields. The composition of the Trustees' Board, and their experience and skills, are regularly reviewed to ensure the number and balance of trustees remains appropriate.

The Board has not recruited any new members this last year.

New Trustees are invited to provide a CV and meet the CEO and the Chair of Trustees. Those without background knowledge of Barnstondale Centre are given a tour and invited to attend a board meeting before they commit themselves. If appropriate, the Board formally vote in new members following this process. The aim is to have a varied and diverse Trustee Board with a mix of skills that match Barnstondale’s needs.

After being elected, a new trustee is provided with the main documents which set out the operational framework of the charity, including the Memorandum and Articles, Previous Board Meeting Minutes, Business Plan and Financial Statements. Many trustees make frequent visits to Barnstondale Centre giving rise to an easy and informal relationship with the CEO, the rest of the staff and other trustees.

The Board meets quarterly and is responsible for the strategic direction and policy of the charity. If required, subcommittees and working groups are formed to oversee specific projects for a set period.

The day-to-day running of the Barnstondale Centre lies with the CEO and, through him, the Senior Management team. The Trustees are grateful to all members of staff for their continued support during another challenging but successful year. Barnstondale seeks to be an employer of choice and reviews on an annual basis the level of remuneration and other benefits awarded to staff.

SENIOR STAFF The Barnstondale Centre’s approach to paying senior staff is to appropriately reward staff for the work they do. It recognised the need to ensure value for money for the charity, balanced with the need to recruit and retain staff. The Board of Trustees is responsible for defining the policy and deciding on the salaries of the CEO and Senior PAY POLICY FOR Managers and all salaries are reviewed on an annual basis.

VOLUNTEERS

The Trustees recognise the extremely valuable contribution made by volunteers and wish to place on record their thanks for their commitment. Volunteering at Barnstondale covers many areas of work including activity delivery, event support, domestic duties, grounds and building maintenance and much more. It is hard to quantify the monetary value of this voluntary support, but the value is recognised and appreciated by staff and visitors alike.

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The Trustees (who are also Directors of Barnstondale Centre for the purposes of Company Law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Company Law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounts Standards and Applicable Law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the situation of the charitable company and the income and of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

• Select suitable accounting policies and apply them consistently.

• Observe the methods and principles in the Charities Statement of Recommended Practice (SORP).

• Make judgements and accounting estimates that are reasonable and prudent.

• State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• Prepare the financial statements, on the going concern basis, unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose, with reasonable accuracy at any time, the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Xeinadin Audit Limited are deemed to be re-appointed under section 487(2) of the Companies Act 2006.

Each of the persons who is a Trustee at the date of approval of this report confirms that:

• So far as they are aware, there is no relevant audit information of which the charitable company’s auditor is unaware; and

• Each Trustee has taken all steps that they ought to have taken as a Trustee to make themselves aware of any relevant audit information and to establish that the charitable company’s auditor is aware of that information.

Approval

By approving the Trustees Annual Report, the Trustees are also approving the strategic report in their capacity as company directors.

This report was approved by the Trustees on 2024 and signed on their behalf by:

Dr. Mark Woodger Chair of Trustees

Jon Muspratt CEO

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It is worth highlighting that there is a time frame discrepancy between the 2023 and 2024 figures. 2023 was an extended financial year so covers 15 months of operating whereas 2024 is 12 months. Drawing conclusions from the two data sets may be misleading.

Total income received for unrestricted funds was £741,279 (2023: £883,840) as detailed in the financial statements. This represents a decrease of 16% compared with the previous year. However, if we present these figures as monthly averages, then total income has increased (2023: £58,923 and 2024: £61,773).

Total income received for Restricted Funds was £87,197 (2023: £2,568) which consisted entirely of donations & grants.

Costs of running the Centre, excluding depreciation of £66,530 (2023: £94,629), was £699,918 (2023: £797,918).

A total of £22,720 (2023: £20,845) was expended in the year on various capital items. The most notable of these were for the purchase of an outdoor play area and a mini golf course for the activity equipment.

Overall, there was a net surplus for the year of £35,557 (2023: £3,863) arising from unrestricted funds, and £26,471 (2023: deficit of £10,002) from restricted funds, which accumulated to a total surplus of 62,028 (2023: deficit £6,139).

When the surplus for the year was added to the total funds brought forward of £973,234 this resulted in funds carried forward of £1,035,262 of which £552,697 is represented by fixed assets.

Bursaries & free places given to users of the Centre in 2024 amounted to £56,830 compared with £32,730 in 2023.

Bank and cash balances in unrestricted funds at the end of the year amounted to £579,813 (2023: £696,387). Of that total, a sum of £90,000 is allocated to a Site Development designated fund, which is set aside towards the replacement of the Centre’s dormitory accommodation, ‘Wirral Block’. Also included in the total is a Building Maintenance Fund with a balance of £50,000, available for any unforeseen expenditure likely to arise.

During the year, the Board agreed to move £120k from our current unrestricted cash reserves to a restricted ‘Draw Down Costs’ pot. The available free reserves amount to £190,085 which constitutes our 3-6 months reserve in line with our Reserves Policy. These are unrestricted reserves that are not designated.

Going Concern

The trustees have assessed the charity’s financial health and confirm that it remains a going concern. Over the past 12 months, the charity has achieved an overall net surplus, continuing a year-on-year growth trend since the COVID-19 pandemic. While economic challenges in the UK persist, impacting both the charity and its site users, the organisation is committed to supporting the community through its bursary scheme. Furthermore, the charity has actively saved funds towards the planned redevelopment of its Wirral Block, ensuring it can enhance facilities and meet growing demand. Based on current financial forecasts and risk assessments, the trustees are confident the charity can continue its operations and fulfill its mission over the foreseeable future.

4

As a matter of policy, each year the Trustees review the value of the reserves retained in the form of investments, cash and cash equivalents not held for restrictive purposes or designated projects. The Board considers the Charity’s exposure to major risks, in terms of their likely impact on its income sources and planned expenditure in the short to medium term, as well as assessing the best way to mitigate such risks. With income, the major risk is from a decline in site user fees, particularly due to the worsening economic situation and other factors leading to reduced bookings.

The Trustees have established the level of reserves that the charity ought to have as at least £180k after a detailed analysis of the financial risks to which it is exposed. It is the policy of the charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to (no less than) 3 month’s expenditure to mitigate the financial risk of future uninsurable contingencies. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

The Charity’s ambition to demolish and redevelop one of its largest, but oldest, residential accommodation blocks will require significant investment (c.£2M). Building up our free reserves will enable the organisation to move forward with these plans, as well as continuing to develop our activity portfolio. The Trustees believe that the reserves held will protect the charity and ensure its future progress, with the overall aim that Barnstondale gives all visitors the opportunity to explore, learn, grow, and feel inspired by the outdoors.

5

OT - RISK

The Charity’s trustees have considered the major risks to which the Charity is exposed and review those risks, and the established systems and procedures to manage those risks, through the oversight of a risk register at each board meeting. This register is directly linked to the operational program to ensure that risks, which cannot be removed, are mitigated through the operation of the Charity’s staff. There are three stages of this ‘defence and assurance system’: staff checks, trustee oversight and the annual interrogation of appointed auditors and external assessors.

Risks are considered under 6 thematic areas: Governance, Financial, Regulation & Compliance, Reputational, People, and Operational. The following risks and mitigation plans are derived from an internal exercise which is led by the CEO and the managers across the organisation:

BARNSTONDALE CENTRE

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF BARNSTONDALE CENTRE

Opinion

We have audited the financial statements of Barnstondale Centre (the ‘Charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

• In our opinion, the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its 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 Charity 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 Charity’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.

Other information

The other information comprises the information included in the annual report other than the financial statements and our 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 our audit:

• the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

• the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.

BARNSTONDALE CENTRE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF BARNSTONDALE CENTRE

Matters on which we are required to report by exception

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

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

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' 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 Trustees' report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the Charity for the purpose 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 Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

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

Enquiries of management and those charged with governance were held in order to identify any laws and regulations that could be expected to have a material impact on the financial statements. Throughout the audit, the team were updated with the outcomes of these enquiries including consideration as to where and how fraud may occur in the charity.

The audit procedures undertaken to address any potential risk in relating to irregularities (which include fraud and noncompliance with laws and regulations) included: enquiries of management and those charged with governance on how the charity complies with relevant laws, regulations and any cases actual or potential litigation or claims; examination of appropriate legal correspondence; review of trustee minutes; testing of journal entries for appropriateness; and analytical procedures on account balances to identify variances against expectation which may show indications of fraud.

No instances of material non-compliance were identified, although the prospect of detecting irregularities, including fraud, is inherently difficult. This is due to; difficulty in detecting irregularities; limits imposed by the effectiveness of the entity’s controls; and the nature, timing and extent of the audit procedures performed. Irregularities as a result of fraud are inherently more difficult to detect than those that resulting from error. Despite the audit has being planned and performed in accordance with ISAs (UK), there is an unavoidable risk that material misstatements may not be detected.

BARNSTONDALE CENTRE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF BARNSTONDALE CENTRE

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

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

Helen Furlong FCCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited

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

Accountants Statutory Auditor

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR

BARNSTONDALE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted funds 2024 Notes £	Unrestricted funds 2024 Notes £	Restricted	Total Unrestricted funds 2024 2023 £ £	Total Unrestricted funds 2024 2023 £ £	Restricted	Total 2023 £ 83,225 771,163 22,098 9,922 886,408 23,437 869,110 892,547
	funds	funds		funds	funds
	2024	2024		2023	2023
	£	£		£	£
Income and endowments from:
Donations and legacies 3	2,989	87,197	90,186 702,599 24,318 11,373 828,476 12,926 753,522 766,448 62,028 - 62,028	80,657	2,568
Charitable activities 4	702,599	-		771,163	-
Other trading activities 5	24,318	-		22,098	-
Other income 6	11,373	-		9,922	-
Total income Expenditure on:
	741,279	87,197		883,840	2,568
Raising funds 7	12,926	-		23,437	-
Charitable activities 8	692,796	60,726		863,052	6,058
Total expenditure	705,722	60,726		886,489	6,058
Net income/(expenditure)	35,557	26,471		(2,649)	(3,490)	(6,139)
Transfers between funds Net movement in funds				6,512 3,863		-
	-	-			(6,512)
10	35,557	26,471			(10,002)	(6,139)
						979,373 973,234
Reconciliation of funds:
Fund balances at 1 April 2023	930,084	43,150	973,234 1,035,262	926,221	53,152
Fund balances at 31 March 2024
	965,641	69,621		930,084	43,150

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BARNSTONDALE CENTRE

BALANCE SHEET

AS AT 31 MARCH 2024

Notes	2024		2023	£ 596,509 - 596,509 416,355 1,012,864
	£	£	£
Fixed assets
Tangible assets 14 Investments 15 Current assets	63,105 612,294 675,399 (329,508)	552,697 170,000 722,697 345,891 1,068,588 (33,326) 1,035,262 1,035,262	70,680 700,416 771,096 (354,741)
Debtors 16
Cash at bank and in hand
Creditors: amounts falling due within one year 18
Net current assets
Total assets less current liabilities Creditors: amounts falling due after more than one year 19 Net assets excluding pension liability Net assets
				(39,630)
				973,234 973,234 43,150 930,084 973,234
The funds of the Charity
Restricted income funds 24 Unrestricted funds		69,621 965,641 1,035,262

The financial statements were approved by the Trustees on 13 November 2024

Dr. Mark Woodger Trustee

Company registration number 4201418 (England and Wales)

BARNSTONDALE CENTRE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes Cash flows from operating activities Cash generated from operations 27 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets	2024		2023	£ 223,818
	£	£	£
	(22,720) 6,500 (170,000) (6,304)	104,402 (186,220) (6,304) (88,122) 700,416 612,294	(20,845) 2,150 - (4,747)
Purchase of investments Net cash used in investing activities
				(18,695)
Financing activities
Repayment of bank loans Net cash used in financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year
				(4,747)
				200,376 500,040 700,416

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Barnstondale Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Storeton Lane, Barnston, Wirral, Merseyside, CH61 1BX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be reliably measured. In accordance with the Charity SORP (FRS102), the value of volunteers' time is not measured.

On receipt donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Deposits received for accommodation and outdoor pursuits are treated as deferred income and released to income at the time of the visit.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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

These represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings Straight line between 10 years and 24 years Activity equipment 25% on cost Plant, equipment and IT 10% 25% and 33.3% on cost Computers 25% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Tangible fixed assets costing less than £500 are written off to repairs and renewals.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Financial assets classified as other financial assets are stated at fair value with any gains or losses arising on remeasurement recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Other financial assets

Financial assets with fixed or determinable payments and fixed maturity dates that the Charity has the positive intent and ability to hold to maturity are classified as held to maturity investments.

Held to maturity investments are measured at amortised cost using the effective interest method less any impairment, with revenue recognised on an effective yield basis.

The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted funds funds 2024 2024 £ £	Unrestricted Restricted funds funds 2024 2024 £ £	Unrestricted Restricted funds funds 2024 2024 £ £	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 54,186 12,102 546 36,000 68,555 2,022 90,186 80,657 2,568 3,000 - - 31,000 21,000 - - 46,155 - - - 2,022 2,000 1,400 - 36,000 68,555 2,022	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 54,186 12,102 546 36,000 68,555 2,022 90,186 80,657 2,568 3,000 - - 31,000 21,000 - - 46,155 - - - 2,022 2,000 1,400 - 36,000 68,555 2,022	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 54,186 12,102 546 36,000 68,555 2,022 90,186 80,657 2,568 3,000 - - 31,000 21,000 - - 46,155 - - - 2,022 2,000 1,400 - 36,000 68,555 2,022	Total
	funds	funds		funds	funds
	2024	2024		2023	2023	2023
	£	£		£	£	£
Donations and gifts	2,989	51,197		12,102	546	12,648
Grants	-	36,000		68,555	2,022	70,577
	2,989	87,197		80,657	2,568	83,225
LCVS	-	3,000		-	-	-
Wirral Borough Council	-	31,000		21,000	-	21,000
The Steve Morgan Foundation
	-	-		46,155	-	46,155
Jayne Moore Media Limited
	-	-		-	2,022	2,022
Other	-	2,000		1,400	-	1,400
	-	36,000		68,555	2,022	70,577

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Accommodation and sports hire 2024 £ Charitable activities 448,825 Sports hall 5,450 Outdoor pursuits - 454,275 Analysis by fund Unrestricted funds - general 454,275 454,275 Accommodation and sports hire 2023 £ Charitable activities 491,334 Sports hall 6,700 Outdoor pursuits - 498,034 Analysis by fund Unrestricted funds - general 498,034 498,034	Accommodation and sports hire 2024 £ Charitable activities 448,825 Sports hall 5,450 Outdoor pursuits - 454,275 Analysis by fund Unrestricted funds - general 454,275 454,275 Accommodation and sports hire 2023 £ Charitable activities 491,334 Sports hall 6,700 Outdoor pursuits - 498,034 Analysis by fund Unrestricted funds - general 498,034 498,034	Outdoor activities	Total 2024
	2024	2024
	£	£	£
	448,825	-	448,825
	5,450	-	5,450
	-	248,324	248,324
	454,275	248,324	702,599
	454,275	248,324	702,599
	454,275	248,324	702,599
		Outdoor activities	Total 2023
	2023	2023
	£	£	£
	491,334	-	491,334
	6,700	-	6,700
	-	273,129	273,129
	498,034	273,129	771,163
	498,034	273,129	771,163
	498,034	273,129	771,163
5 Income from other trading activities
Fundraising events

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Other income

Other income	Other income
Unrestricted Unrestricted funds funds 2024 2023 £ £ Net gain on disposal of tangible fixed assets 6,499 1,625 Bank interest 4,874 3,138 Insurance claim - 5,159 11,373 9,922
	funds
	2023
	£
Net gain on disposal of tangible fixed assets	1,625
Bank interest	3,138
Insurance claim	5,159
	9,922

7 Expenditure on raising funds

Expenditure on raising funds
	Unrestricted	Unrestricted
	funds	funds
	2024	2023
	£	£
Fundraising and publicity
Other fundraising costs	12,926	23,437

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities

Charitable activities	Charitable activities
Accommodation and sports hire 2024 £		Outdoor activities	Total 2024
	2024	2024
	£	£	£
Staff costs	417,235	-	417,235
Depreciation and impairment	66,530	-	66,530
Rent & rates	8,971	-	8,971
Insurance	13,925	-	13,925
Light & heat	23,528	-	23,528
Telephone	4,452	-	4,452
Advertising	2,367	-	2,367
Sundry	2,321	-	2,321
Repairs	27,493	-	27,493
Catering	44,819	-	44,819
Motor expenses	3,663	-	3,663
Outdoor Activities	-	2,416	2,416
Cleaning	19,812	-	19,812
Training	162	-	162
	635,278	2,416	637,694
Share of support costs (see note 9)	66,846	36,675	103,521
Share of governance costs (see note 9)	7,947	4,360	12,307
Analysis by fund
	710,071	43,451	753,522
Unrestricted funds - general	649,345	43,451	692,796
Restricted funds	60,726	-	60,726
	710,071	43,451	753,522

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities	8 Charitable activities	(Continued) Outdoor activities Total 2023 2023 £ £ 132,147 512,379 - 94,629	(Continued) Outdoor activities Total 2023 2023 £ £ 132,147 512,379 - 94,629
Accommodation and sports hire 2023 £ Staff costs 380,232 Depreciation and impairment 94,629 Rent & rates (202) Insurance 12,856 Light & heat 26,067 Telephone 5,216 Advertising 2,131 Sundry 8,386 Repairs 36,135 Catering 46,216 Motor expenses 6,962 Outdoor Activities - Cleaning 34,855 Training 718 654,201 Share of support costs (see note 9) 40,764 Share of governance costs (see note 9) 10,277 705,242 Analysis by fund Unrestricted funds - general 699,184 Restricted funds 6,058 705,242
		Outdoor activities
	2023	2023
	£	£
	380,232	132,147
	94,629	-
	(202)	-	(202)
	12,856	-	12,856 26,067 5,216 2,131 8,386 36,135 46,216 6,962 3,719 34,855 718 790,067 63,128 15,915 869,110 863,052 6,058 869,110
	26,067	-
	5,216	-
	2,131	-
	8,386	-
	36,135	-
	46,216	-
	6,962	-
	-	3,719
	34,855	-
	718	-
	654,201	135,866
	40,764	22,364
	10,277	5,638
	705,242	163,868
	699,184	163,868
	6,058	-
	705,242	163,868

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

9 Support costs allocated to activities

Staff costs Post & stationery Computer costs Hospitality Bank charges Bookkeeping Governance costs Analysed between: Accommodation and sports hire Outdoor activity	2024	2023
	£	£
	87,201	51,189
	1,216	2,274
	3,914	7,451
	26	178
	2,064	2,036
	9,100	-
	12,307	15,915
	115,828	79,043
	74,793	51,041
	41,035	28,002
	115,828	79,043
10 Net movement in funds	2024	2023
The net movement in funds is stated after charging/(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets Profit on disposal of tangible fixed assets	£	£
	3,300	3,600
	66,530	94,629
	(6,499)	(1,625)

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration from the Charity during the year.

12 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
	2024	2023
	Number	Number
Management Staff	3	4
Administrative Staff	1	1
Catering & Housekeeping Department	7	7
Maintenance Department	3	3
Activities Department	14	19
Total	28	34

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

12 Employees	(Continued)	(Continued)
Employment costs Wages and salaries Social security costs Other pension costs
	2024	2023
	£	£
	454,293	507,974
	31,755	34,172
	18,388	21,422
	504,436	563,568

There were no employees whose annual remuneration was more than £60,000.

There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
	2024	2023
	£	£
Aggregate compensation	100,181	141,157

Key management personnel are those persons having authority and responsibility for planning, directing, and controlling the activities of the entity, directly or indirectly of the entity. The key management personnel of the charity comprise the trustees, CEO, the operations manager, the finance manager and the fundraising and communications manager.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

14 Tangible fixed assets	14 Tangible fixed assets
Leasehold land and buildings £ Cost At 1 April 2023 1,858,325 Additions - Disposals - At 31 March 2024 1,858,325 Depreciation and impairment At 1 April 2023 1,377,920 Depreciation charged in the year 31,706 Eliminated in respect of disposals - At 31 March 2024 1,409,626 Carrying amount At 31 March 2024 448,699 At 31 March 2023 480,407		Activity equipment Plant, equipment and IT		Computers Motor vehicles		Total
	£	£	£	£	£	£
	1,858,325	241,700	239,416	22,072	35,373	2,396,886
	-	22,201	-	519	-	22,720
	-	-	-	-	(10,883)	(10,883)
	1,858,325	263,901	239,416	22,591	24,490	2,408,723
	1,377,920	212,734	154,013	20,341	35,370	1,800,378
	31,706	16,355	17,185	1,284	-	66,530
				-
	-	-	-		(10,882)	(10,882)
	1,409,626	229,089	171,198	21,625	24,488	1,856,026
	448,699	34,812	68,218	966	2	552,697
	480,407	28,965	85,403	1,731	3	596,509

15 Fixed asset investments

Hampshire Trust Bank Redwood Bank £ £	Hampshire Trust Bank Redwood Bank £ £	Hampshire Trust Bank Redwood Bank £ £	Total
	£	£	£
Cost or valuation
At 1 April 2023	-	-	-
Additions	85,000	85,000	170,000
At 31 March 2024	85,000	85,000	170,000
Carrying amount
At 31 March 2024	85,000	85,000	170,000
At 31 March 2023	-	-	-

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

16 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income 17 Loans and overdrafts
	2024	2023
	£	£
	57,412	64,176
	5,693	6,504
	63,105	70,680
Bank loans Payable within one year Payable after one year Amounts included above which fall due after five years: Payable by instalments	2024	2023
	£	£
	39,576	45,880
	6,250	6,250
	33,326	39,630
	8,326	14,630

The loan relates to a government backed bounce back loan, which is a fixed 10 year loan. This can be paid back earlier with no early repayment charge.

18 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes	2024	2023
	£	£
Bank loans 17	6,250	6,250
Other taxation and social security	50,440	53,227
Deferred income 20	147,851	207,393
Trade creditors Other creditors Accruals and deferred income Creditors: amounts falling due after more than one year Notes	11,379	11,438
	107,768	70,195
	5,820	6,238
	329,508	354,741
	2024	2023
	£	£
Bank loans 17	33,326	39,630

19 Creditors: amounts falling due after more than one year

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

20 Deferred income		2023 £ 207,393 2023 £ 207,393 36,663
Arising from money received in advance Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 April 2023 Released from previous periods Resources deferred in the year Deferred income at 31 March 2024	2024
	£
	147,851
	2024
	£
	147,851
	207,393
	(207,393)	(36,663)
	147,851	207,393 207,393 2023 £ 21,422
	147,851
21 Retirement benefit schemes
Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2024
	£
	18,388

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

22 Analysis of net assets between funds

Unrestricted funds 2024 £	Unrestricted funds 2024 £	Restricted	Total 2024 £ 552,697 170,000 345,891
	funds	funds
	2024	2024
	£	£
At 31 March 2024:
Tangible assets	515,557	37,140
Investments	170,000	-
Current assets/(liabilities)	313,410	32,481
Long term liabilities	(33,326)	-	(33,326)
			1,035,262
	965,641	69,621

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

22 Analysis of net assets between funds (Continued) Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ At 31 March 2023: Tangible assets 557,388 39,121 596,509 Current assets/(liabilities) 412,326 4,029 416,355 Long term liabilities (39,630) - (39,630) 930,084 43,150 973,234	22 Analysis of net assets between funds (Continued) Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ At 31 March 2023: Tangible assets 557,388 39,121 596,509 Current assets/(liabilities) 412,326 4,029 416,355 Long term liabilities (39,630) - (39,630) 930,084 43,150 973,234	22 Analysis of net assets between funds (Continued) Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ At 31 March 2023: Tangible assets 557,388 39,121 596,509 Current assets/(liabilities) 412,326 4,029 416,355 Long term liabilities (39,630) - (39,630) 930,084 43,150 973,234	22 Analysis of net assets between funds (Continued) Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ At 31 March 2023: Tangible assets 557,388 39,121 596,509 Current assets/(liabilities) 412,326 4,029 416,355 Long term liabilities (39,630) - (39,630) 930,084 43,150 973,234
Unrestricted Restricted funds funds 2023 2023 £ £ At 31 March 2023: Tangible assets 557,388 39,121 Current assets/(liabilities) 412,326 4,029 Long term liabilities (39,630) - 930,084 43,150
	funds	funds
	2023	2023
	£	£
	557,388	39,121
	412,326	4,029
	(39,630)	-	(39,630)
			973,234
	930,084	43,150

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

23 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in current year funds

Balance at 1 April 2023 £	Balance at 1 April 2023 £	Resources expended	Transfers Balance at 31 March 2024	Transfers Balance at 31 March 2024
	£	£	£	£
Building maintenance fund	50,000	-	-	50,000
Site development fund	90,000	-	-	90,000
Site building and equipment	557,386	(64,549)	22,719	515,556
Draw Down Costs	-	-	120,000	120,000
	697,386
		(64,549)	142,719	775,556

Movement in comparative year funds

Movement in comparative year funds	Movement in comparative year funds
Balance at 1 April 2022 £		Resources expended	Transfers Balance at 31 March 2023
	£	£	£	£
Building maintenance fund	50,000	-	-	50,000
Site development fund	90,000	-	-	90,000
Site building and equipment	625,379 765,379	(92,717)	24,724	557,386
		(92,717)	24,724	697,386

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

24 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in current year funds

Balance at 1 April 2023 Incoming £	Balance at 1 April 2023 Incoming £	resources Resources expended	resources Resources expended	Transfers Balance at 31 March 2024	Transfers Balance at 31 March 2024
	£	£	£	£	£
		87,197 - 87,197
Other funds	4,029		(58,745)	-	32,481
Acorn building	39,121		(1,981)	-	37,140
	43,150		(60,726)	-	69,621

Movement in comparative year funds

Balance at 1 April 2022 Incoming £	Balance at 1 April 2022 Incoming £	resources Resources expended	resources Resources expended	Transfers Balance at 31 March 2023	Transfers Balance at 31 March 2023
	£	£	£	£	£
		2,568 - 2,568
Other funds	11,594		(3,621)	(6,512)	4,029
Acorn building	41,558		(2,437)	-	39,121
	53,152		(6,058)	(6,512)	43,150

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

25 Operating lease commitments

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

cancellable operating leases, which fall due as follows:
Within one year Between two and five years In over five years	2024	2023
	£	£
	2,500	2,500
	10,000	10,000
	35,000	37,500
	47,500	50,000

The operating lease represents a lease for rent of premise to The Netta Trust. The lease is negotiated over terms of 25 years and rentals are fixed £2,500 per annum.

BARNSTONDALE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

26 Related party transactions

Barnstondale paid Digitally Transform Me Limited a nominal fee for website hosting and domain name renewal services. Digitally Transform Me Limited is partially owned by a trustee of Barnstondale. The amount paid in the year was £440 (2023: £320).

paid in the year was £440 (2023: £320).	paid in the year was £440 (2023: £320).
27 Cash generated from operations		2024	2023 £
Surplus/(deficit) for the year Adjustments for: Gain on disposal of tangible fixed assets Depreciation and impairment of tangible fixed assets Movements in working capital: (Increase)/decrease in stocks Decrease/(increase) in debtors Increase/(decrease) in creditors (Decrease)/increase in deferred income Cash generated from operations		£
		62,028
			(6,139)
		(6,499)	(1,625)
		66,530	94,629 1,572
		-
		7,576 34,309	(28,428)
			(6,921)
		(59,542)
		104,402
28 Analysis of changes in net funds
At 1 April 2023 £ Cash at bank and in hand 700,416 Loans falling due within one year (6,250) Loans falling due after more than one year (39,630) 654,536
	£	£
	700,416
		(88,122)
		- 6,304
	(6,250)		(6,250)
	(39,630)		(33,326)
	654,536		572,718
		(81,818)

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