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← Dial Barnsley

2025-04-30-accounts

Charity Registration No.1108982 Company Number: 05234581(England and Wales)

DIAL BARNSLEY

REPORT AND ACCOUNTS

YEAR ENDED 30 APRIL 2025

DIAL BARNSLEY

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 30 APRIL 2025

CONTENTS

Page
Legal and Administrative Information 3
Trustees’ Report 4 - 8
Independent Examiner’s report 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Financial Statements 13 - 21

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DIAL BARNSLEY

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 30 APRIL 2025

Dial Barnsley is established as a company limited by guarantee and is a registered charity with the Charity Commission.

Charity Number: 1108982
Company Number: 05234581
Trustees & Directors: Glen Haigh -resigned January 2025
Zoe Metcalfe -appointed January 2025
Nigel Middlehurst
Chris Ng
Stephen Race
Simon Ramshaw
Peter Robertshaw-Corbett
Anne Tilley
Ian Turner
Chairperson: Ian Turner
Vice Chair: Stephen Race
Treasurer: Anne Tilley
Company Secretary: Sharon Brown
Chief Executive Officer: Sharon Brown
Registered office & McLintocks Building
Principal address: Summer Lane
Barnsley
South Yorkshire
S70 2NZ
Bankers: Unity Trust Bank plc
Nine Brindleyplace
Birmingham
B1 2HB
Independent Angela Hayes
Examiner: Community Accountant
22 Brocklehurst Avenue
Barnsley
South Yorkshire
S70 3EE

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DIAL BARNSLEY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Statement of Trustees’ Responsibilities

The trustees, who are also directors of the company and charity for the purposes of the Companies Act, present this annual report and financial statements for the year ended 30 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP FRS102, 2019) Accounting and Reporting by Charities in preparing the annual report and financial statements of the charity.

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that year. In preparing those accounts, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Company’s Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

In so far as the trustees are aware:

Structure, Governance and Management

Governing Document

Dial Barnsley is a company limited by guarantee (Company No. 05234581) governed by its Memorandum and Articles of Association, dated September 2004 and most recently amended September 2020. The company is also a registered charity (No. 1108982) governed by the appropriate charities legislation. The charity has no share capital and the liability of each member in the event of winding up is limited to £1.

Management

The affairs of the charity are managed by the trustees who have control of the charity and its property and funds. The trustees delegate day-to-day management of the charity to the Chief Executive Officer, Sharon Brown.

Appointment of Trustees

The trustees are appointed at the Annual General Meeting. The charity is administered by a management committee who may also be trustees. Membership of the committee is open to any individual or authorised representative of an organisation interested in promoting the objects, who applies to the charity in the form required by the trustees. Recruitment of trustees and members of the management committee is undertaken as necessary, through volunteer and service-user involvement, requesting interested parties to contact the organisation.

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DIAL BARNSLEY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Trustee Induction & Training

As part of their induction all trustees will receive an induction pack which includes:

All trustees undertake an individual skills audit which forms part of their personal commitment plan and identifies their training needs. These plans link into our trustee training plan.

Related Parties

The trustees consider that there are no related parties to the charity.

Charitable Aims & Objectives

The objects for which the Charity is established are:

For the public benefit, the relief of disabled persons and their carers and the relief of persons in need, particularly but not exclusively by reason of disability, ill health, financial hardship or other disadvantage, principally by the provision of information, advice, guidance, support and advocacy.

Aims:

Public Benefit

In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission.

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DIAL BARNSLEY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Achievements and Performance

The past year has been one of growth, resilience, and deeper community connection and a celebration of our 40th birthday in 2025. We continued to deliver vital advice and support services across Barnsley while strengthening our strategic direction. Staff, trustees, volunteers, apprentices, and service users all played a role in embedding our new Strategic Plan and developing the delivery plans that underpin it.

Partnerships have remained at the heart of our success. Our collaboration with the Barnsley Foodbank Partnership has expanded, ensuring that people who turn to foodbanks also receive the advice and support they need. Through our Warm Connections service, we have helped local residents reduce energy costs and access support during a difficult winter. We continue to progress our App, designed to support disabled people to complete their Personal Independence Payment forms, with meetings with our Working Group and App developers. We also supported over 200 older people in Barnsley to claim Pension Credit through support from Barnsley Council and Awards for All throughout the winter months.

Our investment in people remains strong, achieving the Investing in Volunteering Quality Mark and also updating our Organisational Training Plan with consultancy support from the Lloyds Foundation.

Governance and quality standards remain a priority. The Board continues to embed best practice and uphold the National Occupational Standards for Trustees.

In the year, we successfully registered with the Fundraising Regulator which sets out specific responsibilities and standards for charitable organisations to follow when engaging in fundraising activities. Our registration covers the period to the 28th February 2026. DIAL continues to develop and strengthen its financial policies to ensure good practice.

We are proud of the way our staff, volunteers, apprentices, and trustees live our ethos of seeing the person first —working together to ensure disabled people and those with long-term health conditions across Barnsley have access to the advice, support, and opportunities they need.

DIAL successfully completed and met the Contractors Health & Safety Assessment Standard Scheme (CHAS). CHAS is a recognized accreditation scheme that demonstrates DIAL’s commitment to health and safety, meeting our legal requirements and demonstrating good practice within the workplace.

Full details of our activities and achievements are published in our Annual Report, available at www.dialbarnsley.org.uk.

Future Plans

Looking ahead, DIAL Barnsley will continue to grow our reach and impact through innovation, partnership, and resilience. Our priorities for the coming year include:

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DIAL BARNSLEY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2025

DIAL Barnsley remains committed to being a user-led, independent charity, driven by the voices of disabled people and carers. We will continue to adapt, innovate, and deliver, ensuring that our community is supported through the challenges of today while building resilience for tomorrow.

Financial Review

The financial year under review was satisfactory based upon strong financial management in furtherance of the company’s objectives.

Investment Policy

Under the Memorandum and Articles of Association, the charity has the power to invest in any way the trustees see fit. The trustees aim to maximise the return from investments over the short term, whilst operating within an appropriate risk framework and will not make investments that will harm the charity’s objects. The charity will protect its reputation by being a socially responsible investor. The trustees will always decide what is in the best interests of the charity, taking into account all relevant factors, including, availability of funds to invest, overall financial position and how the investment will contribute to delivery of charitable purposes.

Reserves

The purpose of the Reserves Policy is to ensure that sufficient and appropriate designated and general reserves are available to meet the charity’s needs, statutory obligations and future commitments. The Reserves Policy will also explain to existing and potential funders, donors, beneficiaries and other stakeholders why DIAL is holding an amount of reserves. The Reserves Policy will give confidence to stakeholders that DIAL’s finances are being properly managed and will also provide an indicator of future funding needs and its overall resilience. The Trustees have taken a three-step approach in developing the Reserves Policy, by considering the following:

  1. What reserves might be needed for:

  2. determining what resources may need to be held back for meeting any unforeseen emergency or other unplanned event, e.g. winding up the charity.

  3. covering any unforeseen operational costs, such as staff long term absence and the need to employ temporary staff.

  4. a source of income that is not renewed and time is needed to secure alternative income. • planning for a major asset purchase or a project that requires the charity to provide ‘matched funding’.

  5. the need to fund short-term deficits in a cash budget, e.g. money may need to be spent before a funding grant is received.

  6. How much funding would be required to cover each of the identified needs each year: • The Trustees will consider what is actually held in reserves with the amount that is needed and if necessary put in place measures to reduce any surplus or increase the amount of reserves held.

  7. Information to be included in the Trustees’ Annual Report and Financial Statements about the Reserves Policy and the level of reserves held.

General Unrestricted Reserves

The General Fund is used to record all unrestricted resource inflows and outflows. It is most critical to maintain the General Fund at a level that will meet the working capital requirements of the charity. Therefore, DIAL will maintain a level of general funds to meet future administration and operational commitments and which will be equivalent to at least 3-months annual expenditure. At the year end, the general unrestricted fund stands at £187,586. This represents approximately 4 months annual expenditure at the current level of activity. The Trustees consider this to be appropriate, given the size of the charity and the nature of current funds.

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DIAL BARNSLEY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Designated Funds

The Trustees recognise that not all of the unrestricted funds held are readily available to spend. Designated Funds are unrestricted funds that have been set aside for particular purposes/ needs. In line with the Reserves Policy, the Trustees have agreed to designate the following funds:

Designated Revenue Funds @ 30.04.2025 Designated Revenue Funds @ 30.04.2025
In the event that the Charity would need to wind up its operations £75,469
Contingency £15,000
Infrastructure Development Fund £44,846
Total Designated Funds £135,315

Funds in Deficit

There are small deficits on the Dearne Advice Project and North East Area Services funding at the year end. The amounts are expected to be cleared in the next financial year when funding is confirmed. There are no other funds in deficit.

Financial Position

The financial statements are set out in pages 10 to 21. The charity received total income of £537,698 in this financial year (2024: £507,339). Full details of funding received are provided on page 15 of this report. Total expenditure for the year was £519,705, giving a surplus for the year of £17,993 (2024: a surplus of £51,792). The total funds at the year-end stand at £412,133 (2024: £394,140). A full analysis of funds held is provided on page 19 of this report.

Risk Management

The charity has attained PQASSO Level I and has procedures in place to ensure minimal financial and other risk to the organisation. This includes a Risk Strategy Policy and a comprehensive risk assessment and risk register. The risk register is reviewed at each Risk & Policy Committee meeting, with a summary of the risks presented to trustees at their Board meetings. The higher level risks that DIAL Barnsley face relate to funding, in particular, the loss of a major source of income, the risk that grants and contracts are insufficient to meet the short term objectives of the charity, or loss of income due to a banking crisis.

The Trustees have concluded that the overall risk appetite for DIAL is to have an open approach to risk management. Accepting an open approach will consider all potential options and choose the one most likely to result in successful delivery, while also providing an acceptable level of reward and value for money.

Approval

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:

Signed: Date:

Ian Turner, Chair/ Director

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DIAL BARNSLEY

REPORT OF THE INDEPENDENT EXAMINER

FOR THE YEAR ENDED 30 APRIL 2025

I report on the accounts of the charity, which are set out on pages 10 to 21.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

The charity’s gross income exceeded £250,000 in this financial year. I am qualified to undertake the examination, being a Fellow Member of the Association of Accounting Technicians.

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: ir, i , o6/i0 Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue, Barnsley, South Yorkshire, S70 3EE

Angela Hayes is licensed and regulated by AAT under licence number 1006755

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DIAL BARNSLEY

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income & Expenditure Account)

FOR THE YEAR ENDED 30 APRIL 2025

Unrestricted
Funds
Note
£
Income:
Donations and legacies
2a
29,795
Income from charitable activities
2b
55,940
Income from other trading activities
2c
41
Investment income
2d
3,239
Total income
89,015
Expenditure
Cost of raising funds
3a
3,716
Expenditure on charitable activities
3b
143,853
Other expenditure
3c
-
Total expenditure
147,569
Net income/expenditure for the year
(58,554)
Transfers between funds
13
111,867
Total funds brought forward
148,144
Total funds carried forward
12
201,457		 Designated
Funds
£
-
-
-
-
-
-
13,920
-
13,920
(13,920)
(17,886)
167,121
135,315		 Restricted
Funds
£
269,070
179,613
-
-
448,683
-
358,216
-
358,216
90,467
(93,981)
78,875
75,361		 2025
Total
Funds
£
298,865
235,553
41
3,239
537,698
3,716
515,989
-
519,705
17,993
-
394,140
412,133		 2024
£
275,507
229,995
333
1,504
507,339
5,486
450,061
-
455,547
51,792
-
342,348
394,140

The Statement of Financial Activities includes all gains and losses recognised in the year. The activities of the charitable company are classed as continuing. Prior year comparatives by fund are detailed in the notes to the accounts.

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DIAL BARNSLEY

BALANCE SHEET

AS AT 30 APRIL 2025

2025 2024
Note £ £ £ £
Fixed Assets
Tangible assets 6 - -
Current Assets
Debtors 7 63,072 60,061
Cash at Bank and in hand 356,782 352,760
419,854 412,821
Creditors:
Amounts falling due in one year 8 (7,721) (18,681)
Net Current Assets 412,133 394,140
Net Assets 412,133 394,140
Funds: 12
Accumulated unrestricted funds 201,457 148,144
Accumulated designated funds 135,315 167,121
Accumulated restricted funds 75,361 78,875
Total Funds 412,133 394,140

Exemption from audit

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to small companies subject to the small companies regime.

The trustees declare that they have approved the financial statements above. Signed on behalf of the charity’s trustees:

Signed: a Date:

Ian Turner, Chair/ Director

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DIAL BARNSLEY

__

STATEMENT OF CASH FLOWS

YEAR ENDED 30 APRIL 2025

Cash flows from operating activities:
Adjustments for:
Investment income
Depreciation
Purchase of property and equipment
Disposal of property and equipment
(increase)/decrease in debtors
increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Cash flows from investing activities
Cash flows from financing activities
Cash in hand and at bank
Notice deposits
Total cash and cash equivalents
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
Net income/(expenditure) for the reporting period
(as per the Statement of Financial Activities)		 Total
Funds
2025
£
17,993
(3,239)
-
-
-
(3,011)
(10,960)
783
3,239
-
4,022
352,760
356,782
279,821
76,961
356,782		 Prior Year
Funds
2024
£
51,792
(1,504)
360
-
-
(23,582)
5,924
32,990
1,504
-
34,494
318,266
352,760
279,038
73,722
352,760

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. Accounting Policies

Basis of the preparation of the accounts

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 (FRS102) – (Charities SORP (FRS102) and the Companies Act 2006.

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

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

Going Concern note

After reviewing the charity’s forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity has a healthy reserve and no material uncertainties exist that would put the charity at risk of closure in the 12-month period from the date of signing of these accounts.

The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Incoming resources

All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.

Donated goods and services

Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably.

Donated goods for the charity’s own use are recognised as income, at their fair value.

The contribution of general volunteers is not recognised as income in the charity accounts.

Resources expended

All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.

Support cost allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and may include, admin costs, governance costs, professional fees and administrative payroll costs. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

Tangible fixed assets and depreciation

Tangible Fixed Assets with an original cost over £1,000 are capitalised.

The depreciation of tangible fixed assets is based on the annual rates, calculated to write off each asset over its estimated useful life; as follows;

In the year of acquisition, fixed assets are depreciated for the full year.

Funds structure

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.

Designated funds may be established as the trustees see fit, to set aside unrestricted funds for future projects or commitments.

Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged.

Leasing Commitments

Rentals payable under operating leases are charged to the Statement of Financial Activities as they are incurred.

Pension costs

The charity operates a defined contribution pension scheme for employees. Pension costs charged to the Statement of Financial Activities represent the contributions payable by the charity in the year.

Taxation

As a registered charity, Dial Barnsley benefits from rates relief and is exempt from corporation tax on its charitable activities.

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

2. Analysis of income

2aDonations & legacies:
Gifts & donations
Grants received:
The National Lottery Community Fund (TNLCF)
The National Lottery Awards for All
Charities Aid Foundation
The University of Sheffield
Lloyds Bank Foundation
UK Shared Prosperity Fund (Household Support)
Energy Redress Fund
The Three Guineas Trust
2bCharitable activities:
Performance related grants
Local Authority funding/Service Level Agreements
Contracts & fees:
ICAS
Barnsley and District CAB
Barnsley Food Bank Partnership SLA
Doncaster Food Bank SLA
Miscellaneous & other income
2cOther trading activities:
Fundraising
2dInvestment income:
Bank interest
Total Income		 Unrestricted Restricted
Total
Unrestricted Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
4,795
-
4,795
8,717
-
8,717
-
76,708
76,708
-
86,463
86,463
-
9,660
9,660
-
-
-
-
23,392
23,392
-
-
-
-
-
-
-
4,500
4,500
25,000
-
25,000
25,000
-
25,000
-
28,509
28,509
-
19,065
19,065
-
98,525
98,525
-
99,665
99,665
-
32,276
32,276
-
32,097
32,097
29,795
269,070
298,865
33,717
241,790
275,507
-
-
-
-
-
-
-
123,581
123,581
-
101,474
101,474
-
-
-
-
41,683
41,683
55,940
-
55,940
55,979
-
55,979
-
44,762
44,762
-
29,830
29,830
11,270
11,270
-
-
-
-
-
-
1,029
-
1,029
55,940
179,613
235,553
57,008
172,987
229,995
41
-
41
333
-
333
41
-
41
333
-
333
3,239
-
3,239
1,504
-
1,504
3,239
-
3,239
1,504
-
1,504
89,015
448,683
537,698
92,562
414,777
507,339
2025
2024		 Unrestricted Restricted
Total
Unrestricted Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
4,795
-
4,795
8,717
-
8,717
-
76,708
76,708
-
86,463
86,463
-
9,660
9,660
-
-
-
-
23,392
23,392
-
-
-
-
-
-
-
4,500
4,500
25,000
-
25,000
25,000
-
25,000
-
28,509
28,509
-
19,065
19,065
-
98,525
98,525
-
99,665
99,665
-
32,276
32,276
-
32,097
32,097
29,795
269,070
298,865
33,717
241,790
275,507
-
-
-
-
-
-
-
123,581
123,581
-
101,474
101,474
-
-
-
-
41,683
41,683
55,940
-
55,940
55,979
-
55,979
-
44,762
44,762
-
29,830
29,830
11,270
11,270
-
-
-
-
-
-
1,029
-
1,029
55,940
179,613
235,553
57,008
172,987
229,995
41
-
41
333
-
333
41
-
41
333
-
333
3,239
-
3,239
1,504
-
1,504
3,239
-
3,239
1,504
-
1,504
89,015
448,683
537,698
92,562
414,777
507,339
2025
2024
33,717
241,790
275,507
-
-
-
-
101,474
101,474
-
41,683
41,683
55,979
-
55,979
-
29,830
29,830
-
-
-
1,029
-
1,029
57,008
172,987
229,995
333
-
333
333
-
333
1,504
-
1,504
1,504
-
1,504
92,562
414,777
507,339

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

3. Analysis of Expenditure

3a
3b
3c		 Cost of Raising funds:
Direct salaries cost
Support costs (salaries)
Cost of Charitable Activities:
Direct costs of charitable activities:
Salaries cost
Redundancy cost
Rent, rates & utilities
Insurance
Telephone & internet
Office supplies, printing & stationery
Office equipment & furnishing
Repairs, maintenance & cleaning
Staff travel & expenses
Volunteer expenses
Activities, projects & events
Training
Publicity & marketing
Subscriptions & membership
IT systems & maintenance
Bank Charges
Depreciation (Designated Funds)
Miscellaneous & other expenses
Support Costs:
Salaries cost (admin & management)
Professional fees & consultancy
Audit/Accountancy fees
Total Cost of Charitable Activities
Other expenditure
Total Expenditure		 Unrestricted
Restricted
Total
Unrestricted Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
-
-
-
4,389
-
4,389
3,716
-
3,716
1,097
-
1,097
3,716
-
3,716
5,486
-
5,486
46,649
306,396
353,045
41,672
255,831
297,503
5,733
-
5,733
-
-
-
6,293
15,190
21,483
4,300
16,025
20,325
923
-
923
925
-
925
1,471
4,320
5,791
1,043
4,143
5,186
11,453
3,182
14,635
7,048
4,350
11,398
2,405
2,866
5,271
3,185
2,778
5,963
450
-
450
694
-
694
406
4,442
4,848
315
4,527
4,842
60
852
912
17
934
951
979
14,621
15,600
1,769
11,897
13,666
-
1,500
1,500
-
2,038
2,038
872
95
967
742
353
1,095
631
1,999
2,630
1,061
1,021
2,082
1,948
2,753
4,701
1,276
2,476
3,752
247
-
247
258
-
258
-
-
-
360
-
360
2,418
-
2,418
2,411
4,361
6,772
82,938
358,216
441,154
67,076
310,734
377,810
70,586
-
70,586
66,574
-
66,574
3,099
-
3,099
1,742
2,835
4,577
1,150
-
1,150
1,100
-
1,100
74,835
-
74,835
69,416
2,835
72,251
157,773
358,216
515,989
136,492
313,569
450,061
-
-
-
-
-
-
-
-
-
-
-
-
161,489
358,216
519,705
141,978
313,569
455,547
2025
2024

Unrestricted funds includes £13,920 taken from the designated Infrastructure Investment fund.

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

4. Staff Costs

Employer's NI
Average number of employees
Gross salaries
Employer Pension Contribution		 2025
2024
£
£
378,937
329,355
20,554
17,040
27,856
23,168
427,347
369,563
22
20

No employees received remuneration exceeding £60,000

The redundancy cost relates to the posts of two Social Inclusion Workers and one Volunteer Training & Support Officer. Fixed-term funding ended for these posts.

5. Independent Examination and Accountancy Services

The cost of accountancy services and Independent Examination of Accounts for the year was £1,150 (2024: £1,100).

6. Tangible Fixed Assets

Cost
Balance b/f - 01 May 2024
Additions in year
Disposals
Balance c/f at 30 April 2025
Depreciation
Balance b/f - 01 May 2024
Disposals
Charge for the year
Balance c/f at 30 April 2025
NBV at 30 April 2025
NBV at 30 April 2024		 Office
Equipment
7,835
-
-
7,835
7,835
-
-
7,835
-
-		 Computer
Equipment
11,552
-
-
11,552
11,552
-
-
11,552
-
-		 Total
19,387
-
-
19,387
19,387
-
-
19,387
-
-

All fixed assets are considered to be for direct charitable purposes.

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

7. Debtors: amounts falling due within one year

Accrued income
Other debtors & prepayments
8. Creditors: amounts falling due within one year
Creditors/ Accruals:
Accounts payable and accruals
PAYE liability
Pension liability
Deferred Income		 2025
£
61,901
1,171
63,072
2025
£
2,437
3,238
2,046
-
7,721		 2024
£
59,191
870
60,061
2024
£
1,484
2,776
2,052
12,369
18,681

8. Creditors: amounts falling due within one year

9. Trustees Remuneration

No trustee claimed any remuneration or expenses in connection with their duties as trustee, in this or the previous financial year.

10. Related Party Transactions

There were no related party transactions in this or the previous financial year.

11. Analysis of Net Assets by Fund

30 April 2025
Fixed Assets
Current Assets
Current Liabilities
Total
30 April 2024
Fixed Assets
Current Assets
Current Liabilities
Total		 £
-
203,746
(2,289)
201,457
Unrestricted
Funds
-
150,333
(2,189)
148,144		 Designated
Funds
£
-
135,315
-
135,315
-
167,121
-
167,121		 £
-
80,793
(5,432)
75,361
Restricted
Funds
-
95,367
(16,492)
78,875		 Total
Funds
£
-
419,854
(7,721)
412,133
412,821
(18,681)
394,140

| P a g e 18

DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

12. Movement in Funds

Restricted Funds
TNLCF - Know your Neighbour
TNLCF - Our Choices
TNL - Awards for All
Scope - Connecting Communities
Energy Redress Fund
The Three Guineas Trust
CAC - Keystone Fund
BMBC Household Support Grants
Dearne Advice Project
Barnsley Food Bank Partnership
Doncaster Food Bank
The University of Sheffield
BMBC Mental Health Innovation Fund
BMBC Barnsley Libraries
NAC Connecting Communities
Royston Advice Project
Penistone Outreach
Cudworth Outreach
Lundwood & Monk Bretton Outreach
North East Area Service
Central Area Outreach
Central Area Social Isolation Challenge
Central Area Home Visit Pilot
Central Area Together at the Table
Total Restricted Funds
Unrestricted Funds
General Fund
Other Unrestricted Funds
Total Unrestricted Funds
Designated Funds
Fixed Assets
Provision for Winding up Costs
Provision for Staff Costs
Infrastructure Investment Fund
Contingency Fund
Total Designated Funds
TOTAL FUNDS		 £
9,886
5,378
-
9,260
-
32,097
-
-
899
1,235
-
4,975
-
-
1,895
2,523
1,369
3,276
-
2,318
517
3,247
-
-
78,875
144,667
3,477
148,144
-
78,280
15,075
58,766
15,000
167,121
394,140
Opening
Balance		 £
10,637
66,071
9,660
-
98,525
32,276
23,392
28,509
10,488
44,762
11,270
-
3,660
5,000
31,281
4,820
8,198
-
3,130
1,820
32,131
14,129
1,383
7,541
448,683
47,039
41,976
89,015
-
-
-
-
-
-
537,698
Income		 Expenditure
£
(15,417)
(57,114)
(1,726)
(3,327)
(88,525)
(25,367)
(9,876)
(14,401)
(12,173)
(17,831)
(9,433)
(858)
(706)
(2,634)
(27,258)
(6,784)
(9,258)
(1,925)
(2,087)
(4,674)
(25,740)
(17,904)
-
(3,198)
(358,216)
(122,987)
(24,582)
(147,569)
-
-
-
(13,920)
-
(13,920)
(519,705)		 Fund
Transfers
£
£
(5,106)
-
(6,000)
8,335
-
7,934
(5,933)
-
(10,000)
-
(6,000)
33,006
(3,710)
9,806
(14,108)
-
-
(786)
(20,000)
8,166
-
1,837
(4,117)
-
-
2,954
(2,366)
-
(5,918)
-
-
559
-
309
-
1,351
-
1,043
-
(536)
(6,908)
-
528
-
-
1,383
(4,343)
-
(93,981)
75,361
118,867
187,586
(7,000)
13,871
111,867
201,457
-
-
(2,811)
75,469
(15,075)
-
-
44,846
-
15,000
(17,886)
135,315
-
412,133
Closing
Balance

| P a g e 19

DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

13. Transfers Between Funds

13. Transfers Between Funds
General Unrestricted Restricted Designated
Fund Other Funds Funds
£ £ £ £
Allocation of management, admin costs & overheads 101,509 (7,000) (94,509) -
Fund overspend (528) - 528 -
Transfers to/from Designated Funds 17,886 - - (17,886)
118,867 (7,000) (93,981) (17,886)

14. Designated Funds

Designated funds are unrestricted funds that have been set aside by the trustees for particular purposes/needs.

The value of fixed assets is held in a designated fund, against which depreciation is charged. At the year end all fixed assets are fully depreciated and the balance of the fund is £nil.

The Trustees have also designated funds to support the charity’s operational needs, future commitments and statutory obligations. Designated operational and strategic funds at the yearend include:

15. Restricted Funds

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DIAL BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 APRIL 2025

| P a g e 21