BARROWMORE
Barrowmort re51dent5 and staff
th
18 Annual Report and Consolidated
Accounts of
Barrowmore Limited
For the year ended 31 December 2025

Barrowmore Limited
Contents of the Consolidated Financial Statements
For the Year Ended 31 December 2025
CoDtents
Page
R¢f¢r¢nG¢ atld Adtnini5trative Details
Report of the Tn]ste¢s
Report of the Independent Auditors
9-10
C4)nsolidated Statement of Fitianci￿ Actiwities
Consolidated Balanc¢ Sheet
12
Con501idated Statcment of Cash FJow5
13
Notrs to th¢ Financial Statements
14-29

Barrowmore Limited
Referenee and Administrative Details
For the Year Ended 31 December 2025
Charity Registration Number:
Company Registration Number:
05988028
Trllstees:
Dr N V Fergu550n
Mr N A Eckersl¢y
TJFCArnold
Principal and Registered Offiee:
Bamhousc Lane
Grcai Barrow
CHESTER
CH3 7JA
Cbief Executive and Company Secretsry:
Mr P Haycock
The Charity's professional advisors are as followg..
Allditors-
ChaTnpion A¢wun¢ants LLP
2nd Ploor
Refuge Hous¢
33-37 Watergate Row
CHESTER
CHI 2LE
Bankers:
Nttional We51tninst¢T Bank
33 FA5tgate Street
CHESTER
CHI ILG
Solieitors:
CullimoTe Dutton
27 N¢M'gat¢ Str¢¢t
CHES'I'EII
CHI IDE

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 December 2025
The trustees, who are also direGtors of the charity for the purpose8 of the Companies Act 2006, present their report with the
C4)n801idated financial 5tat¢tnent5 of the charity and its subsidiary for the y&ir ended 31 Decetnber 2025 which are a150 prepar¢d
to meet the requirements for a dtre¢tors' report and attounts foT Compani¢5 Act PUTPOSeS.
Th¢ financial statements comply with the Charities Act2011, thecomparties Act2006, the M¢morandum and Articles of Association
and Accounting and Reporting by Charitits.. Statement of Recomtnended Practice applicable to charittes preparing their accounts in
accordance with the Financial Rerrf)rting Standard applic&bl¢ in the UK and Republic of Irel￿d IFRS 102).
Directors and Trustees
The directors of the charitable company (the charity) are its trust¢¢s for the purpose of charity law and throughoutthis report
are collectively referred to as its trustees.
The Board of TTUSt¢¢S IS the hub of governance and wlicy at Bam)wmort. The trustees serving during th¢ p¢riod up to th¢
dale of this report We￿ as follows..
Dr N V Fergusson
MrN A Eckersl¢y
MrA W Morrison Iresigrted 2711012025)
MrJFCAmold
Strn¢ture, Governance and Management
Governing Document
The charity is controlled by its governing document, a deed of trusL a[￿ constitute5 a limited company. as defin¢d by thecompanies
Act 2006.
Patron
Barrowmore i$ tu￿￿t]Y seeking a new patton forthe charity.
Appointment of New Trnstees
No other body is entitled to appoint trustees to th¢ charity atld appointments are made by invitatiott and election in aeeordance
with the charity's policy forrectuittnent of tru5t¢¢s. Trustees are appointed ro provide the skills identified as being ne¢essdry for the
good governance of BarrowThore Lirnited. The induction of new truslecs is tailored to the needs of the individual but inGludes th¢
provision of key documents and infoTtnation relating to the charity.
MaDagemeDt Structure
The opeT8tional manag¢m¢nt structuK of the charity has now been in place foT tt nutnber of years. The Chief Executive rewrt5
directly to the Board of T￿Stee5 and has the responsibiliiy for the impleTn¢nt&ion of policy a5 laid down and agreed by the
trustees. Reporting to the Chtef Executive are individual Tn4n4gers responsible for Housirw Estate, Mallagemcnt. and Financ£. As
a charity, the requirement to mainiain light tontrol of ¢o>5t5 is paratnount. Consequently, many of our managers have dual roles and
responsibilities within the man2gement struttUTe and use 15 tnade of outsourcing services such as public ttlations whereverrtecessary.
Any increase irt galdry for managetnent will be discussed ata directors, mccting attd agreed at that rn¢¢ting. In the Ga5¢ of the CEO'5
muneration. any incrtBse in salary will b¢ proposed by the chairnian to the Directors foT consideTation.
Risk MaDagement
The trustees have introdvc¢d formal risk managetnent processes to assess business ti5ks within th¢ charity. Thi5 ha5 involved the
identifiration of types of ri5k5 the charity faces, prioritising them in temis of pot¢ntia] i]npact andthe likelihood of occurrence and its
effect on the charity's inc4)me and operdtional effectiveness.
Initiated within and aclioned by the managetnent te8m, the exeTCi5e covers all identifjable risks wsed to the effective progress of the
charity. A risk mapping exertise is undertaken within ￿ch departtncnt. fi￿tlY idtntifylljg wssible tisk areas b¢foT¢ evaluating th¢
potential effects base41 upon a likelihoodlitnpart ry)¢asurem¢nt.
Rtsks have been identified in all Tanging from financial risks such as fraud to operational risks including loss of ¢ontra¢ts and
loss of key personnel, &ff¢clEng all departtnents.
Objeetives and Principal Aetiviti¢s of the Charity
Mission Statement
Barrowmore is a registered Charity wholly cornmitted to a5SjSting people with a disability to achieve their fvll pot¢ntial.
The object of the Charity is to promote the b¢nefit of people resident in England and Walcs with disabilities or who are
vulnerable. particularly but not exrlusiv¢ly-

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 D¢cemb¢r 2025
al To PTovide the opportunity foT tnexningful employrnenl.
bl To PTovide accomrnodation and support facilitie5 for people with disabilities.
l To provide opportunit1¢5 for people with disabilities to achieve their full potential through education. training and
assessm¢nt facilitl¢5.
The Irusteeg may apply intome of the Lharity in relieving the need, hardship or distre%& of disabled persons who have been
assisted PTeviously by the charily and Iheirdependenls", and the dependeni% of petsong who, at Ihe datt ()f ihtiidedih, were being
assisted by the chariiy pwvided that in each tase PTeferente Shall be given to disabled persons who have seTvd in the atmed
foTces of the Crown.
The Vision
BarrowmoiE will always provide the highest quality of care and support and quality of life for an increasing number of people with a
disability or ivho are vulnerable in the North Wesl.
To PTovide the highest quality support facilities for the d¢v¢loprn¢nt of people with a disability or who vulnerable to achieve their
full potential through basic life skills training and ass¢ssrn¢nt facilities.
To provide morc opportunitics for meaningftsl employment forpeople with a disability or who are vulnerable on the Batrowmore site
and through Ihe Work Choiee Programme.
To incrcasethe profileof Barrowrnore and its activities lo attract the funding and investment required from whateversourccto achieve
those objeeiives.
What we do
Barrowmore achieves its aims ￿ ienns of the provision of meaningful tmploymtni, suproritd housing, ont to one basic lile skills
tailored training and developmtni of vuknerable people with disabilities. Barrowmort has never dtfined iht disabililits wilh which
wc dcal. Conscquently our bLncficiarieg may suffer from physical di￿bilitIes, mental health issu¥s, sensory impaimient or be
wheelchair useFS. In addilion, the va%t majority suffeT frotn a learning di%ability. Further, the rnajority of aur residenls have life8lyle
issues which, in addititsn tv IheiT vulnerability, TequiTe a high level of understanding und rn4nagenient by the staff. In dtternpling to
provid¢ tli¢ best P055ible support for our peopl4 ivhether il be in the tield of employment. accommodation or traiiiillg, we have
developed relevant infomialion systems to assess and benchmark our progress.
Residents
Residents ¢njoy¢d lots of social eV¢Dls in 2025 including holiday5 to I4aven Holiday Park Blackpool. to watch the final match of the
season at Chester rc, a river cruise, Liverpool FC Stadiuin Tour, BBQ'S. quizzes, bingo, p)ol competitions etc. In addition. the
residents have free haircuts and Iree chiropody every 6 weeks
Employment
The Dcpartmeni's new contracting and commissiorting procedures precluded many ehariiies and voluntary OTganisaiion ihroughoui
Ihc country from participating in the new scheme. In the Ldse of BarrLiwmote this wag de%pite 11$ 80 year track record in Supported
Ernploytnent. Shaw Tru%t W85 aptx)inted Prime Contractor for tll051 regions and 5ubGnntTactor5 were named, in the main, by Local
Authorities. Barrowtnore Gontinue5 to employ vulneTHble people as the funding Barrowmore staff used to receive from Ch￿hirt
West and Chester for I l Barrowrnore etnployees from the Supporting People contract ceased in October 2015.
Housing
Barrowinore House is an establishment located on the Barrowmore site providing high quality supported accomtllodation for
39 people with disabilities or who arc vulnerable.
Bam)ivinorc as part of its review in 2015 identifjed unused storage
roomslunderutilised areas to incr¢￿¢ Ihe overdll number of residential rooms to 42 from 35 to offset the impact of CWAC cuis of
£328,000.
Supponing People is a dynamic programme encouraging ptople to become more independeni and, in 2006, the chariiy ideniified the
problem of a shortagt of appropriate move-tsn aceomrnodation in the Chestsi area for people with a disability. 10 live more
irtdependent lives. The trustees therefore sanctioned a developrnent of 14 hungalows to provide tnuch needed inteTiTn rnove-o
accomEnodation for resid¢nt5 of BaTrowtnor¢ Hous¢ and other similat establishments. Thi5 was named Barrowmore Court and wa5
¢OTnpl¢l¢d in Nov¢tniKT 2008 and is currently full to capacity.
Volunteers
Volunteers in 2025 we received teams from Lloyds Bank. The DWP and RSM lotalling 52 volunteers.
Publie Benefit
The Irusiets confjrm Ihai they have. when and where necessary lo do 80, paid regard ￿ the Charity Commission's Guidante on
Public Benefjt when considering and making its dtcisions.

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 December 2025
SuppoTied housing and 5UPPOrted living that is offered to over 60 residents at Btrn)wtllQT¢ ￿ntInUeS to further the charity's purpose.
In addition this has an overall positive impacton the local community as a lot of the residents have social issues that could potentially
cause disTUPtion. Frotn a fInancial p¢r5PCCtive it would also cost moTe, which would be paid for from the public financcs, if the
services that aT¢ offered at Barrowmore were to cease. The parklands, woodland walk5 and social enterprises such ￿ the Café 2re
op¢n to the public to use and enjoy.
Achievements and Performance
Supported Employmellt
Barrowmore employs 4 people in a supported capacity and self-funds due to all grants and progTAmmes being withdrawn from the
loca] authority since October 2015.
Sllpported Housing
Barrowmore House Cottlinues io provide a Tnuch needed provision in terms of supportittg wulneTable people with a disability at
assisting its residentstoward5 amore independent lifestyle.Notonly dees thepTovisioll Tnake adifference to people's lives, jt provides
major cost benefits to the community- An exercise undtrtaken itt 2010 showed th4t th¢ 14arrowtnore House provision saves theLoca]
AuthoTlty. the pcr and the National Hea]th Service, a significant amount of money.
HoweveT the Supporting People contracts throughout cheshi￿ We￿ due for renewal in March 2014 but this was extended until
31. March 2015. The Supporting People contrdrt was awaTded to Stonham Hotne group. Five Barrowmore eEnploy¢¢s who were in
Supporting Ptople roles TUPE'd over to Stonharn Horne Group or took redundancy. Sionhatn Home gTOUP now offer Barrowtnore
residents"Floaiing Support" The cU￿¢￿t Contract expired with CWAC and Sionham Homegroup 31st March 2017. The contract
was then awardtd io FoTViva who are a part of Forurw the new contract slarted on 1st April 2017. FoTViva met with Barn)wmore
14th May 2018 10 confiTtn thatthey were withdrawing Services with BarrowmoTe as from 3 1st May 2018. Thetwo Forviva etnployees
that were working 5 day5 a w¢¢k on51te at Barrowtnore offering Floating Support left at th¢ end of May 2018. we no longer have any
L%sist2nce CWAC or Forviva in relation to support for our residents.
Barrowtnore Court, the charity's interim move-on accommodation PTOj¢Gt Gontinue5 to provide a service relevant to the needs
of the S¢Tvice users. Despite funding being unavailable foT the ongoing 5UPPOrt and development of the individual residents,
PTogr¢5s continues to be made in equipping the Te$idents for a final move to independent living. Barrowmore, as a long tetm ai]n,
Kek5 to offer a floating support service io all ils fortner resident5 when required. Including the four refurbished bungalow5 Iri
Robinson Close. Barrowmore can now offer 62 5UPPOrted roomslflats on site in addition to hou5¢s on Irons Lane which tnay
become available.
All service users, whether leng OT short t¢￿n Te5idents. ar¢ given training and instruction in developing their living ski115 to promote
a more sndependeni lifestyle wher¢v¢r possible.
Ourservice useTS, whetheT In Barrowmore House, Barrowmore CourtorRobinson Close, aTe encouraged to partake in allthe activities
provided under the Supported Housing banner. A Soctal Committee is in operation. organi5ing visits and events on a regular basis
and tnembeT5 Of the Residents, Cotnmittee contlljue to meet monthly with the Chief Executive and the Housing Manager to raise any
att¢rs. 5ugge5tions or indeed any grievances which they Tnay have.
Maintenance
It 15 Twognised that th¢ assets of th¢ charity require agreat d¢*1 of ca￿, attention and expenditure each year in respectof tnaintenan¢¢
and refvrbishment, particularly the business units within the Enterprise Estate which are now in excess of eighty y¢ars old. In the
main this work has been undertaken by ¢xt¢rnal ￿￿traCtOrS but with ourown maintenance te2m and a training programtne in place,
the benefits of utilising our own labour on SQTne rnaint¢nance aspects are two-fold. some cost savings and the opportunity for our
disabled employees 10 learn new skills.
It is therefore a medium temi objwtivc to upgrade the units, including possible replacement of roof4 to ty and ensure that the Estate
provides a he￿thY income rather than a diminishing asset itt terms of profitability as it ha5 done for some years now. As well as
continuing to provid¢ th¢ charity with a source of income it provid¢ fjnd tnaintain a role supporting rural employmcnt.

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 December 2025
Parkland
[￿espective of it5 re5pon5ibility in tertns of the charity, the directors are awarc of its stewardship rolt th respect of Barmwmore
E51al¢ and it5 responsibility to ensure that the environment is Inaintained 10 Iht highest possible standard. We conlinue 10 work with
anutnberof organisation5 such a5 Cheshire Wildlife Trust. fwAG and Flinishire Woodland, who have undertsken SUTveys 10 2dtnlify
th¢ ways forward in Inaiiaging and Inaillrainiiig the conservation aspeci of the esiate in a coffeci manner.
It Should be acknoivledgcd that the cost of mainiaining Ihc grounds and properties of the chaTity aTe extremely high the trustees
are currently looking at torms of income lo help offsct this expendiiure.
Residential Estate
Rentals froin the residential propenies on Irons Lane. Barrowmore Court and Robin50n C105¢, 50tn¢ of which are a150 includ&J
within supported housing, providc boih income generntion for the funding of our activit1¢5 and also provide accommodation foi. Some
of our peoplt with disabiliiies who are able to lead a mote inde￿ndent life than those who live in Barrowmore House.
Any of our properties becoming vacant 8Te let with the provision that pr¢fer¢llc¢ is given lo people with disabilities. On this basi
Cheshire W#st and Chester (social servTcesl aTe notified of any vacancies and given a certain time scalc to idcniify clients who may
be suitahle foT thi5 type of a￿0￿MOdation. With the problem5 outlined regarding the lack of move-on accommodaiion ttrtder
Suppvrting People, the w5sibility of using vacant properties as half-way accommodation, with floating 8UPPOrt, becomes more
important.
The charity currently owns 14 house5 on Irons Lane.
Redevelopment of tbe Estate
During 2011 tlie Charity was approached by a dcvclopmeni company 10 purehasc an area vf sotne 3.1 acre5 an the west side of the
estate for the provision of residential properties. This proposal would otTer the Charity the OP￿rtunity to redevelop the ¢as15ide of
the estate. It is ￿ticIpated that if successful, Ihc rcdtvtlopmeni would include a TefuTbishment of a numbeT of business unilstogtther
with enliancement of faciliiies covering both charivdble and inL()me generating purpos¢5, along with an element of social enterprise.
During 2016 Bloor Homes dccided not to pursue thiE Iiption and as a r¢5ult the planning application was withdrawn. Barrowmore
insiructeAI aTLhiieLtS tu louk at a llUTnber of different sch¢m¢5 to be drawn up for public consultation. The Open Public Consuliaiion
was held ai the Barrow PrimaTy %chovl for seven days during february 2018. Th¢ community had the opportunity, to look ai six
differeni sLhetnes, fiv¥ dome*tiL schetnes and one coinmercial sch¢m¢. The community also had the opportuniiy lo vot¢ for ihtir
prtfctred gchetne. In 2026 BarrowmoT¢ will be 5ubinitting a new application to the Planning officcr with fewcr units and an
zppropriate rnix of houses that align with the Parish Council's Nel￿bOUrhOod D¢velopmeni Plan.
Bluebell Cafe
The Illuebell Café at B&￿wMOre opened its doors irt November 2013. PTitnaTily to offer a Service to th¢ bu5ine55¢5 on th¢
Enterprise Estate and the community of Great Barrow and the surrounding areas, as well as PToviding etnployTn¢n¢ for 8 staff and
nuinerous Voluntee￿ over the past 10 years. The Blubcll Café has had a major wsilive impact by promoting th¢ charity
(Barrowmore) and bringing on avcragc ovcr 300 cugtomeTS Per week tci the Barr()willor¢ F.slate. As a result the charity receive
some small monciary donations along with lols of donated itetll5 such ￿ furniture and clothing for the residents in Barrowmore
House. It was envisaged that the Bluebell Caf¢ was never intended lo make a profit for Barrowmore Lrd, it was iniiially sei up 10
provide a setViLe to the 24 businesse5 on the Eiit¢rpri5¢ Estate and to serve the local coinmunity as a local hub for all 10 cnjoy wilh
il% beautiful location situated within the parkland of the estate. and has provcn lo be an exccllcni marketirtg itrol which has helped
¢nhanc¢ the reputation of the charity.
Barrojvmore Enterprise Estate
The Enterprise E5tat¢ continues io provide a level of income lo offset the costs of the Eervice pmvision and activities with ivhich the
charity is involved. Ai rhe iimcof wriiing all of Ihe business units ate taken and ourTnaTn difficulty isto ensure that adequate Ineasures
in ienns of maintenance are taken io ensure that the units aTe kept in a good state of repair and contiiiue to provide a level of income.
Ovtr th¢ pasi fe￿. years over £150,000 has been spent OD the maintenance of the services infrastructure. Back in 200718 a major
exercise Was undertaken to examine and Tenew a significant amount of electrical wiring on rhe estate to ensure compliance with
tU￿t￿t legislation.
As mentioned earlier, it should be noted that the financial returns fTOm the Enterprise Estate are declining due to the heavy
[[￿l￿tena￿ff ￿quirement and ithas been recogni5edthatbecause of this, thc Enterprisc Estaic in its prescni state would have a limited
life but if the development plan above is approved part of the ￿VenUe reccivtd could be utilised to actelerate the upgrading of the
facilitie5.

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 December 2025
Finaneial Revieiv
Sllmmary of Year End Position
The Staiementof F'inancial Activiti¢s{SOFA)for2025 i$ setoutoH pag¢ I l and showstheanalysisof thethaTity'sincotning resources
P￿d expenditure of those resources.
The monag¢m¢nt of the charity is always constiOU5 Qf the need to maintain costs at a manageabl¢ l¢vel ￿]d it is pleasing to report
thtt in a time of such change and development thi5 15 being achieved.
The tTU5t¢¢5 are provided with management aetounting infortllation quarterly and cashflow on a tnonthly basis to ensurethat they are
fully aware of the ongoing fittancial status of the organisation.
The results for the year show the GTOUP'S T¢5erves are £9.175.11412024.. £9,324,482) with a group deficit in the year of £149,368
{2024- £154.705}. The ttading subsidiary. Barn)wmore Social Enterprises LiTllited. produced a loss of£8,25212024.. £7,009).
The principal funding sources come in th¢ way of individual residents who are eitheT 5¢1f-funders or who re£eive a numbeT Of
iDdividual benefits such as Housing Benefit, Disability Living Allowance, Person2] Independence Payments, 2nd Carers AIIow7Énce
Ctc. Income frorn this area is ci)nsistent with last year.
Total income has increased by £69,511 15.5 /ol ovcrall which i5 due to an increase in th¢ monthly rental amounts with rents on the
investtn¢ntproperties beingincreased and housing b¢nefitfor supported accommodatiott being raised. both as aresult of the increased
xp¢nditure incurred.
Ther¢ ha5 been a £73,49415.2%) increase in exp¢nditUTe during the year due to an incre&s¢ in prices acr055 the trfjard, notably water
rate5, insuranc¢ and staff wages.
Reserve5 Policy
Th¢ trustee5 and man2gtmtnl Continually T¢Vl¢W the level of reserves required by the charity. The charity aims lo have free reserves
which are thost unrestricted fund5 not inve5t¢d in fjxed assets. The trustees ¢onsid¢r that a5 a relatively Small ch2rity with a fairly
predictable ineome sIT￿Tll and with average monthly outgoings of undeT £IOO,000 that th¢ short lo mediutn term targ¢t for liquid
assets at the end of any given month should currently be set at £200,000 to £250,000. The charity reduced it5 free ruerves position
in th¢ year to £344,466 at 31 Dwember 202512024.. £439.6671 and is still in exc¢5s of its target free reserves.
Restricted funds at th¢ yeaT-end amounted to £23,￿OI2024- £23,000) as the charity received a restricted donation in the yearended
31 December 2024.
There are cutrently no d¢s1￿)ated funds.
Plans for Future Periods
The Board ha5 recognised that in addition to a¢cessing resources in tern￿ of competitiv¢t¢nd¢ring, partn￿ship working with
otheT similar minded organisations presents a way of pooling resources and spreading risk. Further. partnerships with commercial
organisations with an empathy with the airns and objectives of Barrowmort would prove iKn¢ficiaI to both parties.
B8TfowmoTe recognised the need to move forward by diversifying and adopiing social enterpT15e and regeneration.
Chairman's Thanks
It has been a pleasure and all honourto accept to undertake the role of chairman of Barrowmor¢ in 2026. That role is mad¢ so
much easier by the fact that the charity is in good hands and ha5 a board of significant collective experience and very high-
quality individual skills covering all aspects of th¢ business and social aspects of the ¢harity. A5 these highly professional
skills and the time given by the trustees are tsn a voluntary basis, l thank them once agafft on behalf of Barrowmore for their
continued committed support during 2025.
It must be noted that our grateful thank5 lThUSt go to Mr. Andrew Morrison for his excellent Service and commibnent first as a
trustee and then as Chairman for the past thirteen years. Andrew was very hands on as a trustee and was instrumental in
looking at the charity's fJnan¢¢s and introducing a cashflow model that has signifIcantly helped the charity and h¢lp¢d assist
the CEO to manage the finan¢es on a daily basis. Givit)g clear guidance and clarity to ensure that suffjcient funds are always
available and clear as to what cash there 15 available and to assist with foreGa5ting and budgeting.
Mr Haycock and his stsff are again to be thanked and congratlllated on the ￿ntInued advances that they have in 2025 in respect
of the overall performance of the organi5ation. In particular with the general co]]tinued increased cost of living.

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 December 2025
During the past year, the residents have enjoyed nuinerou5 in-house activities such as bingo. pool cott]petitions, indoor caTnival,
archery, craft workshop5 and BBQ'S etc. In addition, trips to Liverpool FC Stadium tour, Chester FC, Chester river cruise,
teiipin Eowling along with a holiday to Haven Holiday Park Blackpool. The residents enjoyed trips to Windermere and
Fleetwood towll centres and the Blackpool Illuminations all tliese activities were provided free of charge for all the residellts
and staff to enjoy. All these ongoing activities have been instrumental for the wellbeing of oui. residents, and we continue to
see improvements with residellts becoming more confident and independent on a daily basis.
Mr Fla)'¢ock and hi5 staff are again to be IhaDk¢d and congratulated on the continued advances that thes. have made again in r¢5pect
of the ov¢rall performance of the organisation. In particular ivith the general continued increased c05t of livillg.
The ojigotng significant changes that continued duringthe past ycar continued a positive and creative approach that the Barrowmore
team have been able 10 create an environineni olachievcmenl in all sectors of iht business. During the pa￿ ytar, the residents have
enjo)'ed numerous in-house aLliviiies such as qUi£Lts, bingu, pool compeiilions, archery and BBQ'S eic. In addiiion, Irips 10
ing of our resident& and we %ee improvements wilh Tesidents becoming rnore c()nfidenl and independent on a daily ba%is.
Coniinued works has been cotnpleted io the Tesidenis, rooms in Barrowtnore House, full refurbishment$ 10 iRclude, new bathTooms
suites. full redetoralion alon8 with neiv ftooiing In addition wark5 have been cotnpleled to propertie8 in Iron5 Lane, BarrowrnoTe
Court and Robinson C.105¢ to include n¢w fitted kit¢h¢n5, bathroom5 new flooring and full Ted¢coi'ation and external UPVC window5
Dd doors in Irons l.aTre.
It has been very encouraging that we have through continued prudeni managtmcni been able to continue 10 modemise and improve
the accotninodation for our resideiiis although our ¢￿hflOW levels decreased a little this year this Ivas expccttd we are confideni we
can achseve one of our critical aims of achieving a more coinfortablc protecrive fthancial status for the charity to enable us to
withstalld any exceptional major challenges whilsi continuing 10 achitvt our social aims as siaicd above.
On behalf of myself and my fellow diTectOT% I should like 10 express our gTatitude to Mi HayLock and the staff that have cvniinued tu
work thri)ughaut 2025 and the ongoing cotllTnilrnent to the re5ideDt5 and the tharity as a whole and for th¢ very PTofe55ional manner
in ivhich they have 4ddr¢ssed all challenges in 2025.
Trustees, indemnity Arrangementy
Individual indetnnilies have been provided to the Ituste&5, under which the COTnpany has 8greed to indetnnify the trustee5 to
the extent p¢ttnitted by law ID T¢SP¢Ct of all liabilities to third port1¢5 arising out of, or in ￿nneCtIOn with, their execution of th¢rT
powers duti¢s and responsibilities ￿ trustees of the coiiipaiiy. These indemnities arc qualifying Third Party Indeinnity Provision5
as defined in Section 236 ot. the Lompanies Act 2006 and copies are available for inspection in the oftice during norinal w'orking
hours.
Auditors
In accordance with the coinpany's articles, a re501ution proposing that Chatnpion Accountant5 LLP be reappointed a5 auditor or
th¢ conip any will be put at a General Nqeeting.
Statement of Trustees Responsibilities
The ¢harity t￿Ste¢S (who are also the directors of Barrowmore Limited tor the purpose of Company lawl are responsible for
preparing the Report ot. the Trustees and the financial slateinents in accordance with applicable law and Uniied Kingdom Ac£ounting
Standards {United Kingdorn Generally Acccpttd Accounting Practice}.
Company law Tequires the trustees to prepare financial stalernents for each finaiicial year which give a true and fair view of the state
of affairs of the charity and the group and of ihe incoming resources and application of resources, including the income and
expenditure. of the charitable group for that period. In preparing those flnancial statements. the trustees are required to..
Select suitable accounting policies and tlien apply thern consistently.,
obstrve the mcihods and principlcs in Ihe Chariiics SORP 2019 IFRS 1021.
rtmke judgements and tstimaies that aTe re&%onable and p￿dent.
slate whether applicable UK Accounting Standard5 hav¢ been followed, Subject to any mateTial departLlfS disclosed and
¢xpl&ined in the financial statements,.
prepare the fjnancial statements on the going concem basis unlw it Is inappropriate to presume that the charity will continue in
operation.

Barrowmore Limited
Report of the Trustees
For the Year Ended 31 D￿ember 2025
The trustees are responsible for keeping adequate accounting records thAt disc105¢ WTrth Teasonable accuracy at any time the financial
P051tion of the chaTltable group and enable them to ¢nsurt that the financial statements cotnply with the Cornpanies Act 2006. They
are also responsible for safeguarding tht assets of the ciwity ond th¢ group and hence taking reasonable steps forthe prevention and
detection of fraud and othtr irregularities.
In so farasthe trustees are aware. atthetimtof approving Ourts￿SteeS. atmuti ￿P)rt..
there 15 no relevant audit infonnation of which the charitable CoMp￿Y'S &uditor5 are unaware; and
the trustets have taken all stepg that they ought to have taken to make themselves aware of any r¢levant audit information and
to esl2blish that the auditor is &WaTe of that information.
This Twrt ha5 been prepared having taken advantage of the sma]I c4)mpanies exemption in the Cornpanie5 Act 2006.
On behalf of the Board..
Dr N V Fergusson
Trustec
22 May 2026

Barrowmore Limited
Independent Auditor5, Report to the Members and Trustees of Barrowmore Limited
For the Year Ended 31 Deeember 2025
Opinio
We have audited the atLounts of Barrowmort Limited {th¢ 'charity'} and its subsidiary (the 'group'l for the year ended
31 Dec¢mbEr 2025 which comprise the Consolidated StateTnent of Financial Aaivities, the C'onsolidated and Pareni Balance Shtel5,
the C.oD501idaled Siatemenl of Cash Flow and th¢ not¢5 tij ihe aecounis. includinn a suinmary of 5i¥nificdni accouniin¥ polici¢5. '1'he
finaticial reporting frainework iliat ha5 been dpplied in iheir preparalioii is applicable law and United Kingdom Accoiiiilingl StanddTds,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ire12nd
(United Kingdom Generally Actepied AcLouniin8 Praclicel.
In our opinion ihe 2ccounls'.
¥ive a trLie and fair view of the Stale of the group's and charity's affairs as at 31 D¢ceTnbeT 20?5 and of the group's inLomins
rewurees and application of Fesources, intludin¥ i1% Income and cxpendilure, foT the year Ihen ended;
have bten properly prepared in accordanee with Ilniied Kinsdom Lenerally Accepted Accounling Praciice., and
have been prepared in accordance wilh the requiTements of thc Companies Act 2006
B#sis for op1￿10￿
We condiicted oui audit in accordance with International SiandaTd% on Auditing IUKI IISAS IUKII and applieable law. Our
respon5ibilili¢s uDdeT ihtsse siandards are further described in the Audili)I'S Te%paiisibiliiits for the audit of the finanLial staiemenls
se¢tion of OUT report. We are independent of the group 3nd Lh￿ilY in aecordance with the ethical requirernents Ihat are relevaiit lo our
audil of the dLcounts In the UK, including the FRC.'s EihiLal Siandard, and we have fulfilled OUF other eihical rcspoNsibilitie5 1
acLordance with these requiraMent5. We believe that the audii evideiice we have obtained is su￿le1ertl and appropriate tv provide a
basis r(Ir our opinion.
Conclusions rel%lin2 to Eoing Co￿(er
In auditing th¢ financial stat¢meDlg, we have concluded that the trustees, use of the gioin¥ eoncern basis ofaccounting Sn the PTeparniion
of the financial staternents 1% appropriate.
Based on the work we have p¢rform¢d, have not identified any material untertainlies relaiin¥i TO events or conditions ihat,
indiwidually or colle¢liv¢ly, tnay si¥nilicaIii doubl on the group and C'hdrity's ability 10 continiie as a going concem for a period
of ai least twelve month5 froEll when the tinancial staiemenls are auihori5ed for issue.
Our responsibilities and the responsibilities of the irtjslecs with respect to gjoing concern are described in the relevant 5eclion% of Ihis
report.
Other iDformatkTr
Th¢ other inlormation comprises the inforrnatioii iD¢luded in the Iru%ie<'s annual report, oihtr than the rtnancial siaitm¢nls and our
auditOT'S reptsrt ihereon. The iriislees are responsible for ihe other infomiaitoii coiilained wiihin the annudl report. Our opiiiion on the
rinancial SL8ltinettls does not cover the other infortnLtiort and, excepi 10 the eXt￿t otherwise expliciily siaied in our report. we do noi
xpress any fi)tm ot'assurance conclusion thereon.
Our r¢spon.%ibility 15 Its read Ihe other informaiion ar¥d, in doing so, consider whether the oiher infomialion 1% Tnaierially inconsiste￿1
with the findnLial siatemenis or our knowledge obtained in the cOu￿e i)t' IhL audir or oihtrwise i< ppeJr5 Iv he nlaieiially missiated. It
we identify sueh maieTial inconsislenc5¢5 or appaTenl TnateiiJl inissiatLmenis. we are required to ddertnine wheiher this gives rise lo a
TTralerial missiatemeni in the financial slal¢m¢nlS thernselves. If, b2%ed on the work wt have ￿rrI)r￿ed, we conclude that there is
material missialement of this other information. we are required to repon that fact.
We have nothing to report in this regard.
Opinions otb¢r tnxtters prestribed by the Coillpanies Acl 21106
In ovr opinion, bas¥d on the work undertakeii diiring the audit-
the information given in the trusiees, report (incorporating the directors, report prepared for the purposes of toimpany lawl
ror the financial year for which the fIn￿l¢la[ statements are prepared Is eonsistetii with the financial statetnents- and
the direcloT5' reptsrt lineluded williin the trustees report) has been prepared In accordance with applicable legial requireinents.
MatteTS on wbich we #rt re4uired to report by exceptio
ID light of the knowledge and understhnding of the gTOUP and Charity and lis eiivironmenl obtained ID the t()UTse of the audit. we have
not identified material misslatemet)Is in the directors, Teport (included within rhe trustees, report}.
We have nothing 10 Teport in respeci of the following Inatters in relalTrvn Iv which Ihe Companies Act 2006 require us 10 report to Jou
if, in our opinion..
adequate and suJfici¢nl 3¢eounling records have not been kept by the paTent ¢harilable company. or retUTn5 ad¢qu2ie for our
audit have iiot been r¢¢eived fTom bTanLhes not visited by us; or
the parent charitable Lompany's financial statements are not in a¥reetnenl wilh the accounting records and return%,' or
certain disclosures of diieclors, reTnuneraiion specifi¢d by law are not IDad¢,- or
we have iiot received all th¢ infortnaiion and explanaiions we r¢quiTe foT our audit. or
the trustees were not entitled to prepare the financial siaiements in accordanc¢ with the small companies, regime aDd ¢dke
advantage of the sThall ¢omp#nies' exemptions in preparing the director5, report.

Barrowmore Limited
Jndependent Auditors, Report to the Members and Trustees of Barrowmore Limited
For the Year Ended 31 December 202.5
Respothsibilitits of tru$tee$
As explained mi)re fully in the Ststemeiit of Truslees, Responsibilities, the trustees, Iwho are also the directors of the Charity tor the
purposes of coinpany 12wI are re%ponsible fvr the preparatioii of the financial stalemenis and for being satisfied thai they give a true
and fair view, and tor such Internal control ￿ the tTuslee5 determine is nec¢ssary lo enable the preparaiion Orrin￿e]a1 SlalerDenlS thai
arc frte from material rnissialeiiienl, whether due 10 fT2ud or error.
In preparing the financial statements. the tru%iees are re5pvn8ible for ￿Sessing the gkroup and Charity's ability lo continue as a going
concern, disclosin¥ as applicable, mailers Telated 10 going Concern and using the L?oino concem basis of accouniin¥ uiiless ihe trublees
either itstent to liquid21e the or Charity or to Leige operatlOll5. or have no realistic altcmative but lo do so.
Auditor's responsibilities (or the audit ofthe financial 5tatement5
We have been appoinled auditor under the CoiDpanies Act 2006.
Our objectives are io obthin re&%onable a55urance abolit whether the financial statement% as a whole are fTee frorn niaterial rni5Staternenl.
whcther due to tr2ud or erroF, and to 15sue an auditorfs rep)n that incliides oiir opiiiion. R&isonable assurante ?.% a high level of
siirance, but is not a gu2raniee that an audii conduLled in aLcordaDce with ISAS IUKI will always detect a material missiaieillenl
when it ¢¥ists. Misslaleinenis can arise from traud or error and tre considered tnaterial if, individually or in the aggrcgate, Ihey Could
reasonably be expeLled lo influence the economic decisions of users taken on the b&%is of these financial 51al¢m¢iits.
The responsibility tor the prevention 2nd deteeiion of irregTul2ri¢ies, including fraud. lies with the trustces and with those Charged with
goverjianct of the charity. The objectives of our audit in respect of iTregJuSarilies and fraud aretoassess the risk of material misstaiement
of the finaiicial statements due io frdud. io tsbiain sulYiLienl, appropriate audit evidence reglarding the assessed ri%ks and to Tespc)nd
appropriately to fraud or sU5P¢Cted traud identitied during the audil.
W¢ determi1)¢ significant applicable laws dnd Tegulations through discussion with those charLyed with ￿0vernance ofihe charity and
OUT own knowledge ot the charity sector and dtsi¥n audil proeedure% 10 help identify instances of non-compliance wilh thosc laws and
regulation5 that n)ay have a material etfect on the tinancial statemenls.
We consider the applicable laws 2nd rebiulations io be the financial reporting framework IFRS 102 and the Companies Act 20061,
Charity Law. the Televant tax reoulalions in the UK. enipl()ymeni Idw, the Healih and Safety at Work Act 1974 and Safeguardinb
We consider the control environment and the PTtsLedures ID pl3ce lo address tdenlified risks, Including￿ management override.
iion-compliance with 14LWS and regulations and to PTevenl and detect fraud or irregularity. Our procedures are desigiied to provide
rei%onable 35suranc¢ that ihe financial sialenients are free from maieTial tni5Sts1ement OT error and iiiclude.. enquiries of manaL>cJnenr
and of Staff Trp key compliance functions; review of minuies of meeiings of th05¢ Charged with governance,. rewiew and testing of
manual journal% and si¥nificanl Iran5aclioy)s outside the normal course of business. review of financial Statement disc105UTe5 aiid teslinu
lo supporting docurnenh2tion: perforniance of analytical procedures.
We 2Te not responsible for prewenling iion-compliance and due io the Inherent limitations of an audit, as described above, the audit
cannot be relied upon to detect all instances of non-cornpliance with 13W5 and regulalions.
A further description of our responsibilities for ihe audit of Ihe financial slalements is located on ihe Financial Reporting C.ouncil's
website at.. http'.Ilwww.trc.or¥.uklauditorsrespon5ib51itl¢s. Thi5 de5CTlPtion fortns part of our auditorfs report.
I15e ofour report
This report is tnade solely to the charitable company's members, as a body, in accord3nce with Chapter 3 of Part 16 of the
Collipanies Ati. OUT audit work has been undertaken so thal we rniL￿ht stale to Ihe charitable Lonipdny'5 membeTS those matter5 we are
required to slate io theni in an auditors, report and for no other purpose. To the fullest exient penllitted by law, we do not accept or
assuine responsibility io &iyolle other than the charitable company and the chariiablt company's membeTS as a body. for our audit
work, for this report, or for the opinions we have foTmed.
Ilr,dw IIpL4tcd
Andrew Hopwood (Hohs) FCA
SenioT Sthlutory Auditor
For and on behalf of C.harnpion Accountant5 LLP
Statutory AuditOT
2nd FIooT, Refug¢ House.
33-37 Wdtergate Row
CHESTER CHI 2LE
Champion Accountants LLP is eli¥ible to acl as an auditor in
tern)s of Section 1212 of the CoTnpanies Act 2006.
Date.. 22 May 2026
10-

Barrowmore Limited
Consolidated Statement ofFinancial Activities {Ineorporatlng Income and ExpendStur¢ Aeeount)
For the Year Ended 31 Deeember 2025
2025
2024
Totxl
F￿ndS
Un￿st￿£ted
Fu
Restricted
Total
Funds
Not¢s
Income xnd endowments from:
Don*th)ns illld legAcies
550
550
28,168
Chlliitable aetivittes
Supported aecomTN)daith)n
670,421
670,421
627.634
Othertradi￿8 activities
181,416
184.461
Investments
4117,501
487,505
430,113
Total ineome and endowments
1,339,887
1,339,887
1,270.376
Expenditu￿ on:
Rolsi￿g ful￿5
SubS￿￿ry- cost ofsaks
SUbs￿￿ry- Operati￿ costs
68.377
120,351
68,377
120,351
72,764
117,744
ChAritsblt activittes
992,838
992,838
910,581
Other- Cost of rnAnaging investments
307,204
307,204
314.186
Total expenditure
1.488.769
1.488.769
1,415,275
Net gains on investments
Net income
1148,8821
(148,8821
(144,899)
Transfe17 between funds
19
Other recogni5ed gainsl(losses):
- Gli￿$ on rtVAl￿￿tl&ll of frteltold pN>perty
- Attu*riAI gatnsl{losstsl on defitted ￿nefit ￿￿510￿ pla
14861
1486)
19,8061
Net movement of funds
(149,3681
1149,3681
(154,705)
Reconciliatio￿ of funds
- Totsl funds brought forwAnl
9,301,482
23,000
9,324,482
9,479.187
- Totgl fuThds earried forward
9.152.114
23,000
9,175,114
9,324,482
Th¢re ar¢ Do Twogni5ed gain5 l￿dI055¢S Other than a5 5toted above.
All incotne and expenditure deriv¢ from continuing activities.
The note5 form part of these financial statements.

Barrowmore Limited
Consolidated Balance Sheet
For the Year Ended 31 December 2025
2025
Gmup
2024
2025
Conyny
2024
Con4)Ally
Grtbup
Notes
xed assets
Tangbk assets
Inve5trnts
- Itwesthrts nsub5idw
. Investttrt wperty
2.919.648
2,973,815
2,915.907
2.970.174
12
5,888,000
5,888,1
5.888,0(Xl
5,888,000
8,807,648
8,861,815
8,803.908
8,858,175
CllnTnt assets
Stocks
Debiors
Cash atbank aNi
14
15
3.471
97,628
422,943
5,049
163.227
476.986
2,152
124,140
420,412
3.722
184,405
475,074
524,042
645,262
546,704
663.201
Liabilities
Amunts withi) year
16
(149,034)
1172,5321
(136,0341
(163.1621
Net cunTnt assets
375,008
472,730
410,670
500.039
Total assets le55 eurrent liabilities
9,182,656
9.334.545
9,214,578
9,358,214
Defined benefit ￿e￿]￿ll s¢htmt Il*blllty
18
{7,5421
{10,0631
17.5421
(10,063)
Net a￿ets
9,175,114
9,324,482
9207.036
9.348,151
The fund5 of the charity:
unresti￿ted fitMIs.'
. Ge￿ra] fillyl
20
19
19
8,108,862
1,043,252
,234,724
1,066.758
8,140,784
1,043,252
8,258,393
1,066.758
23,1>00
RestrKted ￿0￿￿e fill￿s
19
23.0(K>
23,000
23.000
Total funds
9,175,114
9.324,482
9,207,036
9.348,151
The trustees have prepared group accounts in accordance with SeGtion 398 of the Companies Act 2006 and Section 138 of the
CharitlBS Ad 2011. The annual accounts are requiTed by th¢ Companies Act 2006 and are for circulation to members of the
tOTnpany.
The financia] statements were approv¢d by the Board of Trustees on 22 May 2026 and were signed on its beha]f by..
Dr N Ir Fergus8on
Company Number.. 05988028
The not¢5 form part of these financial statement$.
12-

Barrowmore LimAted
Consolidated Statement of Cash Flow
For the Year Ended 31 December 2025
2025
2024
Cxsh 110￿ ftDm optrnti￿g Aetivittes
1509,8541
{524,8511
CAsh 110Ths fmm investing aetivities
Rent receiNed
Ser¥ice and Teclwbk expertqes
Pa)Tnettt$ 10 aequtre E%ed assets
Bank nierc￿ re£eivtd
Cash flow5 frDm finantiNg #etivitit$
Pen5A)n scheme expenrs
Repai￿rI ofF￿[￿K)n dekit
352,341
135,160
128,6831
298,194
131,920
121,7331
13,007)
14,6061
ItTheaseJldeC￿￿￿e} cash and cash equivaknts
(54,043)
{121,0771
Cash ar￿ ￿￿h￿UlVa1errfS at the be￿n￿orts year
476,986
598,063
C#sh and tash equivaltnts #t the ertd of tht ytar
422,943
476,986
RetoneiliAtion of net intomtng ￿50￿￿e8 trnnsfeTh to net cash tlowfrnm opernting activitte5
Net ￿ve[n¢￿t ofWs
DepreLEItK)nl1rnp2in￿nt Lharge
IITLTL'￿L)1dLLfL'asc til siock
1]r￿￿aSeYdecreast til debiors
Increasdldecre8sel lli creditor8
L£ss: Unreak%ed net on investnrt
LE55: Unr¢alis&J netgaiFL4 on revakwtK)nof fr¢ehoid p￿pertY
LE55: AthHrHI (gainybss on defined beneft t￿rE￿￿P￿.
tKS5: Rent r￿tI￿rd
LKss'. Service aThJ Irclwg¢abk
L£ss.' Bank ll]t¢r¢5t received
{149,368)
82,85Q
1,578
65,599
{23,498)
{154,7051
101,935
(1.9821
{56,7971
7,005
486
1352,3411
1135,1001
9,806
1298,1941
1131,920)
Net t#sh ffow from operatingactwities
(509.854}
{524.8511
Allalysis of changes in net (debt)Ifunds
At
l Jart 2025
C*shflow5
31 Det 2025
Cash at bank arvj ￿ I￿[￿1
476,986
154,043)
422,943
Totsl Funds
476.986
154.043)
422.943
13-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
A¢¢ounting Policies
Accounting tonvention
The financi&l statements have been prepared in accord2nce with Accounting and Reporting by Charities.. Statement
of Recornrnended Practice applicablc to charities preparing th¢iT accounts in accerdanct with the Financial Reporting
StfjndaTd5 applicable inthe UK and Republic of ITeland {FRS 1021. Charities SORP IFRS 1021 and the CoTnpani¢5 Act 2006.
Barrowtnore Limited meets ihe definition of a public benefit entity under FRS 102. Assets and liabilitits are initially
recognised athistorical cost or tran5aGtion value unle55 otherwise stated in the relevant accounting wlicy note below.
The financial statements art prepared in steTling, which is the fvnctional currency of the charity. Monetary amount5 in these
financial statements are rounded to the nearest £.
Basis of consolidation
The Consolidated Statement of Financial Activities. the Consolidated Balantt Sh¢¢t ?￿d the Consolidated Stattment of Cash
Flows include the financial 5tatemellts of the company and its subgidiary undertaking5 made up lo 3 IstDcccmber2025. The
2re urtifortn FK)licies across the group and inirn group trans&ction5 are eliminated on consolidation. Consolidation 15 on a lint
by line basis. A separat¢ Statement of Financial Activities and Income and Fxpenditurc Account for rhe charity has not been
presented becau5¢ th¢ chaTity has taken advantagc of the exemption affoTded by Section 408 of the Companies Act 2006.
Going Co]Jc¢r
The trustees feel that Barrowmore is well placed to negotiate the cha]lenging conditions turrently faGing the UK economy.
The charity's income, the rnain, is government filnded by Cheshire West & Chester via Housing Benefjt payments and its
current Icvel of cash is positive. Its fTtehold property is unencumbered, which Eives th¢ trustee5 comfort in being able to
meet th¢ Charity's liabilities forth¢ coming 12 mollths.
Sn reaching their conclusion, th¢ trust¢¢s have considered the company'5 tnonthly cash flows and applied sensitivity
analysis as appmpri4t¢.
Barrowmore'5 income is 650/0 residential 2nd 35 /0 commercial. Barrowmore are actively seeking funding from grant5 from
external sources.
After¢onsideration of a]1 factors, the truste# ￿n1￿uE to adopt the going con￿rn basis llj preparing the finan¢itiJ 5t&tements.
The funds of tht thxrity
Unttstricted funds ore thosefiind5 foruse atthe discretion ofthetrustees in furtherance of the general objectives of thecharity.
Restricted fulld$ ar¢ thos¢ fund5 which are to be used in accord2nc¢ with 5p¢cific restrictions imposed by donors.
Incomillg rtsources
All incoming reSOUT¢¢5 are included on the Statement of FinanGial ActLVltie5 when the charity is legally entitled to the in¢ome
and the gmount can be quantified with reasonable accura¢y.
Inv¢sttn¢nt income comprises rents receivable, service and rechargeable expenses and inteTest on c45h baJancc5, and is
recognis¢d on an accrual basis.
In re5pectof 'Othertrading activities, revenue ￿PreSentS the atnountreceived orreceivable foT good5 and 5¢rv1c¢5 sold during
the year. exclusive of Value Added Ta%. Revenue i5 recognised in the flnancial staternent5 when tbe good5 are sold to the
Customer. Café sa]es are made in th¢ Unittd Kingdom and are usually in cash or by debitlcredit card.
Donated stTvices and facilities are included at the value 10 the charity where this can b¢ quantifjed. No amounts are in¢lud¢d
in th¢ financial gtateTnents for time donated by volunteers.
Resourtt5 eip¢rJded
ExpenditUT¢ 15 occounted for on an accrnals basis and is re¢ognE5ed where there is a legal or constructive obligation to pay..
Raising fund5 includes costs ofcosls of non-charitable trading.
Cost of Charitable activitics relate to the work carried out on the core purpose of assisting people with a disability.
GoveTnanc¢ costs comprise all u)Sts involving the public accountability of the charity and its cornpliance with
regulation and good practice. Where govemance costs carmot bcdirtctly attributed, they are split650/0 across charitabl¢
activities and 35Q/o arc allocated lu 'OtheT- Cost of tnanaging investments,.
Support C4)sts are those costs inGu￿¢d directly in support of expenditure on the obj¢ctlV¢5 ofthe charity. Where support
COSts cannot be directly attributed, they are split 65% to charitable 2diviti¢s and 350/Tr are allocated to'Other- Cost of
Jnanaging investtn¢nts'.
'OtheT- Costs of Tnanagillg investments. arethe eo$ts 8s$0¢iated with managing and maintaining the Ertierpri$¢ Estat¢
togeiher with th¢ PToperti¢s on Irons Lane.
b}
dl
14-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Tangible fixed assets
Freehold buildings ar¢ included at valuation. Fom)al valuations are performed every three years. All other tangible fixed
assets art included at cost. Dep￿cIallen is provided at the following annual ratcs in order to write off each asset over its
esrimaied useful life.
Freehold propeny
Plant and tnachinery
Fixture5 and fitting5
3￿¥0 on cost
Motor vehitle
2￿/9 Oll Cost
Capital iteTns w5ting le5Sthan £1,000 are written off a5 an ¢xp¢n5¢ as acquired., this mor¢ accurntely reflects the assets. useful
life.
An ainount equal to the excess of the annual depreciation charge on revalued asset5 over the notional hisiorical cost
depreciation charge on those assets Is tr￿Sferred annually from the revaluation reserve to the generdl fund.
io IO% on cost
Fixed asset inYe5tments
Investment properties are included in thc balance sheet at fair value.
Barrowmor¢ Limited holds a fixed asset invesiment sn it5 subsidiaries at cost.
Stoeks
Stocks are valued at the lower of cost and nci realisable value. after making due allowance for obsoleie and slow moving
items.
Debtors
Trade dtbiors Incl￿de resident reni invoiced and recovernble at the year end. Prepaymenis and accrued income include
expenditure items paid for or invoiced in advance and Tesideni's rents due bui not yet reLovered at Ihe year end.
CAsh at bank hand
Cash al bank and cash in h￿d includeE cash and short lerrn highly liquid investTnents with a short Maturity of thTte months
OT fortn the dale of aquisilion oropening of the dep051t or Similar account.
Creditor$ &nd provisions
CreditOTS and pwvision& are T¢cognised where the Charity has a present obligation resuliing from a past event that will
Probably r¢5uII in thetransferof funds to a third paTty andthe amountdue to settle tlieobligation be rn¢asured or¢5timated
Teliably. Creditors and provisions are nomally recognised at their settlement amount. Deterred income include5 residents
rents received in advance which relate to a period after the year end.
Financial instruments
The charity only has financial assets and fmancial liabilities of a kind that qualify as basic financial instNments. Basic
rjnancial insirumenis arc initially reco5wiscd ai irdnsaLtion valuc and subsequently measured ai Ihcir sciilcmcnt value with
the excepiion of bank loans Ivhich are subsequently measured at Ihe carrying value plus aecrued inierest less repaymenis. The
rJnancin¥ charge 10 expendilutt is at a Lonsl&nt Tate Ldlculated using the effeciive inierest Tnethod.
Pension costs
P¢n5i0n cost5 for the company's d¢fin¢d contribution schetne are charged against income in th¢ year in which they are
incuiT¢d.
The company also participates in a multi-employer defined benefit schem¢ details of which are contained ill note 18.
Operating leases
Rentals paid under operating leases are charged to the illcomt and expendimre on a straight-line basis over the period of the
T4xAtion
As a rcgisicrcd chariiy. thc company bcncfjls Irom rates rtlicl and is gcncrally exempt from Income Tax. Coryoraiion T&
and Capital Gains TaK but not Value Added T￿. Irrecoverable Value Added Tax 1% %hown 2% a separate cost.
1&

Barrowmore Limited
Notes to the Consolidated Financial Statements
For ihe Year Ended 31 D¢¢ember 2025
Government grants
Governrnent grants are reco￿)is¢d at the fair value of the asset rettived OT Tec¢ivabl¢ when there i5 reasonable a55urallce that
the grant conditions will be met and the grants will b¢ received.
A grant that specifies t￿rf0mlante tA)nditions is rwogni5ed in income when the perf0M￿)ce conditions are met. Where a
grant do¢s not specify performance conditions it is recognis¢d irt income when the pn)ce¢ds T¢c¢iv¢d or receivable. A
grant Teceived before the ￿Cognition criteria are satisfied is recognised as a liability.
Company status
BU￿Ow￿0re is a company limited by guaranttt. The members of the cotnpany 9Te th¢ trustee5. In the event of the charity
being wound up. the liability in rtspect of the guarantee is limited to £10 p¢r m¢tnb¢r of the charity.
Volunteer5
Th¢ value of services provided by volunteers 1$ ttot incorporated into the￿ financial statements. Further details of the
contribution made by volunteers c2n bt found in the Trustees Annual Report and note 2.
CritÉC91 aeeounting estim*tts and judgements
In the applicationofthe charity'5a¢wunting wlicie5, thetrustee5 are requiredto make judgements, estimates and assurnptions
about the e8Trying amount of assets and liabilities that are not readily apparent from other sources. The estirnate5
associated assumption5 are based on historical experience and other factors that are considered to be Televont. Actyal results
may differ frorn th¢s¢ e5timat¢5. The e5titnates and underlying assumptions are reviewed on an tsngoing basis. R¢vi510ll5 to
a¢wunting estimates are recognised in the period in which tht tstimate is revised where the rvision affects only that perio
or in the period of the revision and future periods where the revision affects both current and futUT¢ periods.
The ¢5timate5 and assumptions which have a signifieantriskof causing aTnat¢Tial adjusttnetlt to the carrying amoutltof assets
and liabilitie5 are as follows.
Key sources of estimation uncertsinty
Valuation of fixed Assets
The financial statements are made up mostly of fixed ass¢t5 and the invcsttnent property. therefo￿ the value of the assets is
key to th¢ accounts. Financial impact of the inco]Tect viluation of an assetcould pot¢ntia]ly b¢ high.
Donatiolls and legacie$
Unre$tri¢t¢d
Restricted
21125
2024
Donation5
550
550
28.168
550
550
28,168
In 2025 the charity receivedvolunteersupportof 52 volunteers12024.. 1271 from th¢ 51aff atLloyds Bank. DWP and RSMUK.
In accordance with accounting standard& the ecottomic contribution of generdl volunt¢er5 is not included in the accounts.
16-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Otber trading a¢tivitiey
2025
2024
Subsidiary Sales
18J,416
184,461
181,416
184,461
Barrownore SociAI Fmterprise tAd
Per group Consoli¢kntion
Accounts
Adjustments
As reprtedtn sllknldary
flngntlgl statements
2025
2024
Tumover
Cnst of sales
181.416
{68J771
1321
181,384
168,3771
184,441
172,764)
(koss profit
113,039
132)
113,007
111,680
Operating ￿sts
1120J511
I￿8}
11212591
1118,6891
Results for Ihe year
17J121
19401
(8.2521
17,ory)I
Th¢ eompany owned IOOO/i of the share ¢dpit41 of Barry)winoTe Social Enterpri5e5 Liillited at 31 Dec¢rnb¢r 2025.
The subsidiary is registtTed in England and Wale5. Barroivmor¢ Social Enleryri5e5 Lirnited's principal activity 15 that of café
opeTator. The lrnding r¢5ults aT¢ Set out above.
In the year, Barrowmore Social Enierpriscs Liiniled took advanlagt of exemption from Ihe audit of iheir individual accounts
under section 477 of the Companies Aci 2006 relaiing to small companies.
At 31 De£ember 2025 the company's assets, liabilities, share capital and reserve5 We￿..
BArrowThore
Ststi#l
FLterwlses Ltd
As rep)rtedin slllk8ldiAry
ritt8n£i#l $tate]n¢nts
2025
2024
Fird A55ets
Current Assets
Cllrreni liabililies
3,741
4,307
(39,9691
3,741
4,307
{39.9691
3,641
4.4(
131.7181
(31,921}
(31,921)
123,6681
Represented by
Share capital and reserves
{31,9211
I23,(￿8)
17-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
lllvestmellts
2025
2024
Rent5 received
Service and rechargeable e)penses
Bank interest received
352,341
135,Ifrf>
298,194
131,920
487501
430,114
Ineoming Resources from Cbaritable Activities
2025
2024
Attiiity
supported acconllnodation
Barrowrnre Hollselcourt.. ttnts
670,421
627.634
670.421
627,634
- 18-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Net in¢ome/(expenditure) for the year
2025
2024
This is ststed after charging..
Operating leases equipinent
Depreciaiion
Auditors remunerhtion
- Audit fees
-other fees
5,289
8n.460
5,2(
97,828
10,750
1,632
Staff Costs
The aggregated payroll cosis of the above were..
2025
2024
Wages Mrtd salaries
&)cial security C05t5
Pension
571,817
53,492
25,607
528.734
49,477
21,095
650,916
599,3ll6
The figuresabovedo not include agency cost8of£3,45012024.. £3,836lwho cov¢rfoT holidaysand sickne55QT Staff 5hortag¢5,
OT redundancy e4)sis of £Nil12024.. £Nil}.
The Irusiees recei¥cd no cmolumenls OT otheT benefits 3nd there were Iso trustees ¢xp¢n5¢5 paid for the year ended
31 Dtctmber 202512024..£Nill.
There wa5 1 ¢tnploye¢ ¢arDing taxabl¢ einoluments within the £1 10.000 10 £120,000 rdnge 12024.. 1}. For staff whose
etnolutn¢ii15 ¢xc¢¢d £60,000, pension contributions amounting to £4,676 were paid for bcnefiis under a defined coniribuiion
P¢D5ion 5ch¢me (2024.. £4,108).
Total key management personnel remuneration (including Employets N.I.I for the yegr was £106.42012024. £92,243).
The average monthly head count 2812024.. 271 ?nd the average nutniKr of full-time equivalent employees during the year
was..
2025
2024
ManagenKnt
Supported accomnx)dation
AdnunistratK>n
ma￿tenance
Cafe
13
19-

Barroivmore Limited
Notes to the Consolidated Finaneial Ststements
For the Year Ended 31 December 2025
Expenditure on Cbaritable Activities
S￿￿1)rted
Accon]modation
Total
2025
Total
2024
Other
Staff costs
TraIn￿g costs
Ratcs & water
Light & heat
Cleaning
Ptovisions
Insurnn¢e
Postage & 5tationeiy
Ltgal & professional
DepTeciation
t£asing
Non ￿COVe￿bIe VAT
Bad debts
Motorepoen5es
Repai￿ & renewaIs
Agency staff
Trnvel epoenses
Sundries
Subscriptions
AnllThl costs
ovemance ¢ost515¢e iKlow)
Support ¢osts Isce ￿lOw)
287.125
287,125
3,4(r2
103,975
81265
31,924
63,367
38,445
150
103,975
81,266
31.924
63 J67
38.445
150
95,6(
21277
61,481
27,079
688
75,857
2,630
21330
947
61,437
1fv15
14,544
11301
61,437
1615
12JOI
53,440
3,450
2,392
433
1,847
53,440
3,4￿>
2J￿2
433
1,847
77,6K2
3,416
3,467
231
1,892
267
7.721
253.200
8,211
225,886
8211
225,886
992.838
gKJ1838
910,581
Of th¢ total expendi￿re on charitable activities £992,838 12024 £910,581) wa5 unrestricted and £Nil 12024 £Nill was
TestrGt¢d.
20-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Y¢ar Ended 31 December 2025
Governance and Support costs
Total
Unrestritted
Total
Unr¢5tri¢t¢d
2024
Sll￿rt
Costs
Gowrngllte
Costs
2025
Staff ¢05ts
TT#ining ¢osts
Light & heat
'r¢lephone
aeanll)g
Postage & stationery
Advertising
t£8al & pn)fessiortal
tkpreeigtion
Bktnk Cha￿t5
Multi-employer pension scher£ costs
LEas￿8
Non recoverable VA T
Conyuterc05ts
Motor eyycnses
Repairs & renelwls
Agency sta
Travel e)penses
Sundrie5
Subscription5
Aninul cost5
Auditovs re￿neratIOn
263,705
263,705
249,868
1,020
19,930
I,(r20
75
1,038
19,930
1,020
75
1,038
2,014
17
1,785
12293
9284
3.057
6,693
2,645
7,657
IJ02
3,893
9.757
12,293
9,284
3,057
6,693
2.fA5
7.657
lJff2
3,893
9,757
30,181
15,229
2,392
5,468
2.630
8Jll
2.674
2571
34,135
420
2,714
7.269
1.271
177
11,878
3ty)
3,117
1,512
229
309
3,117
229
12.632
12,632
347,516
12,632
36n,148
401,417
These costs are appOrt￿ned between the varK)us activities of the ¢harity as Show￿ above and in note 9.
Detalls of how they are apportM)ned are in Ihe Accounting Polici¢5 in note l.
-21-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Other- Cost of Managing Investments
Total
Totsl
ihhrestricted
2025
iknre5tricted
2024
Rate5 & water
Light & heat
Telephone
Cleaning
Insurance
Legal & professional
DepJEci2tit)n
Non-recoverdble VA T
Bad debts
Repairs & ttnewals
Travel eyenses
Animal costs
vernance costs (see Note 81
Support costs (see Note 8)
8,134
71,925
7,287
337
574
33,034
9,739
2,5(
6.107
41,￿3
7,139
63,867
7,377
4,870
3,056
6,742
3,694
497
75,588
83
277
4,421
121,631
4.157
13A339
307204
314,186
io
Parent Company Surplusll)eficit
As p¢rrnitt¢d by section 408 of the Companies Act 2006. the parent company's illcome 8nd expenditUTe account as a single
entity has not been included in these financial statements. The parent coInp#ny'5 deficit foT the financial year was £141.115
12024.. £147.6951.
-22-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Tangible Fixed Assets
Grnup
Freehold
0￿rty
Plant Fixthres And
chinery
fittlhg$
tthtor
Vehi¢le
Total
Co$UValu#tio
At l January 2Q25
AdditK)n5
DisP05a15
Revaluation5
3.161
15.IMO
350
433,369
28,333
4,250
3,615,459
2&683
At 31 December 2025
3,161800
15,390
461,702
4,250
3.IA4,142
DepreciatlOD
At l January 2025
aiEe foryear
Elirrinated on disposal
230,056
63,256
14,125
472
393,213
19,122
4250
611.(A4
82.850
Ai 31 Decenkner2025
293,312
14J97
412J35
4250
724,494
Net Book Value
At 31 De¢ember 2025
2.869.488
793
49,367
1919,&18
At 31 December 2024
2.932,744
915
40,156
1973.815
23-

Barrowmore Limited
Iyotes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
Tangible Fixed Assets {Continued)
Company
Frethold
0￿rtY
Plant and Flxthr¢$ #lld
fDachiDery
fittings
Motor
Vehicle
Totsl
Costivaluation
At l January 2025
Addition5
DisposaJ5
Revaluations
3,162,8(M)
15,040
350
401,826
25.843
4,250
3,583,916
26.193
At 31 December 2025
3.162.8(
15,390
427,669
4.250
3.610.109
Depreciation
At l January 2U25
arge foryear
Himinated ort disposal
230,056
63256
14,124
4T2
365J12
16,732
4,2￿>
613,742
Ai 31 De¢embeT 2025
293 J12
14.596
382.044
4.250
694.202
Net Book Value
At 31 Decenkner2￿25
2,869,488
45,625
2.915,￿)7
At 31 Decen*er2(r24
2,932,744
916
3A514
1970,174
It is BaTrowtnor¢ Limited's policy to formally revalue it5 freehold property every thre¢ years. The freehold properties werc
valued by S R Thellwell Chartered Surveyor in June 2024 Oll an existing use fair value alld this valuation is reflected in the
figures above. The trustees do not consider thatthe existing usc fair value was matwially different at 31 December 2025.
The historical cost of assets (freehold prepertyl included in the above at valuation is £1915.51112024.. £2,915.5 111 and the
aggregate depreciation thereon would have been £810,053 {2024.. £751,743).
-24-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
12
Fiied A55et Investments
Interest ID group
Illldertakings
Company
Cost
At l January 2025
Any)unls written off in year
At 31 De¢enl)er2025
The pjincipal group undertakings whith art all incorporated in Fngland and Wales..
/0 of issued
b5ued share ordiiiaryshares
Caixtsl
cApitAI held
Aetiiity
Bar￿>w￿re Social E￿terprise Linmted
Coinpany Number.. 1>87722
OpeTation of¢afé
Investment Property- Group and Company
Costlvaluation
At l January 2025
Additions
Transters
Rcvaluations
S,88&￿0
Al 31 Ik¢embei' 2025
s,888,(￿0
Net Book Value
At 31 tkcernber2025
5,88&
At 31 tkcember 2024
5,888,0
It is Barrowmore Limited's polity to fortnally ￿ValUe it5 investment properties every threc ytays. The investment pr(Ip¢rties
were valued by S R Thellwell CharteTed Surveyor iii June 2024 on an existing usc lair value and thi8 valuation is ￿tlerted in
the figuTes aknve. lThe tru5t¢¢s do not consider that the existing ust f2ir value was materi&lly diffeTent at 31 December 2025.
The historical c05t of asse15 included in the above at valuation is £2,078,37212024.. £2,078,372).
-2&

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 Deeember 2025
14
Stocks
Group
ComtAny
2025
2112S
2024
2024
Provi5ion5
(bod5 for r¢sa]e
1152
1,319
3.r22
1.327
2.152
3,471
5,N9
2,152
3,722
Debtors: AmouDt5 falling due IvithiD ODe year
Group
Comtthny
2025
2025
2024
2024
Trade debtors
Amounts owed by group undertaking5
Prepayment5 and accrued inco￿
Other debtors
95,188
113,(I
94.730
26.969
2.440
112.436
22J48
1.635
47.986
1,635
47,986
97,629
163,227
124,140
184,405
16
Liabilitie5: Amounts falling due within one year
Gr￿p
Conpny
2025
2025
2024
2024
Trade creditors
Ta)#ti()n and sts¢ial security
OtheT creditors
A¢oTua15 and deferred ￿COn
20,156
23,￿]
41,471
63,
12,225
21,876
52.462
85.%9
14,976
17,546
41.471
62.041
10275
15,767
52,462
84.658
149.034
172.532
136.035
163.162
-2

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
17
Operating Lease Commitmellts
The follo￿￿ng ope2ating lease paY￿￿ntS are corllmitted to be paid over the folk)W￿g period..
2025
2024
F)piring.'
Within one year
Betweeii one and five yea
2,554
329
5,580
2,883
2,883
8,463
18
Pension Commltm¢nt$
The company operates a defined contributiun pension %cherne.
Contrihutions in the yeaT aTnuunied 10 £21,828
12024.. £22,3941. I'he aTnount outstanding at the y¢ar-¢nd i¥as £Nil (2024.. £2,999). ￿t￿ploYer'S conlributiotis are based upon
50/0 of gross ¢amings and etnploy¢e5' contributions are b¢tweell 39/0 and 5Q/o.
Th¢ compaiiy a150 participates in arnulti-¢mploy¢rscheill¢ which provide5 beiiefils to some 1.300 noD-associat¢d participatlllg
employers. The scheme is a defined benefit scheine in the UK and it is not possible for the company to obtain sufficient
intormation to enable it to accouni for the scheme as a defined benefit scheme. Therefore, it accounts for the scheme as a
defjned contribution scheme. The schtinc is classified as a 'lasi-man standing arrangcmeni,. Therefore, Ihc company is
poieniially liable for oiher participaiing cmplovers, obligations if Ihosc cmploycrs are unable 10 meei Ihcir share of the schem¢
deficit lollowing wiihdrawal frvtn the SLhL'mL'. PartiLipating employers are I￿gallY required 10 meei their share of the schtme
deficit on an annuity purchasL basis on wi1hdra￿al from ihe schLme.
A% Ihe SLheme is in deficit and the Lurnpany agreed to a deficit funding arrangetnenl, the C￿￿P￿Y) ill aLL()rdancL with
ChaTltie5 SORP IfRS 1021, r¢cognise5 a liability for this obligation. The amount recognised is the net present value of the
deficit reduction contributions payable under the agreement that relates to the deficii. The present value is calculated using
the discount rale detailed in rhese disclosures. The unwinding of ihe discount rale is recogniscd as a cost together with any
remtasurements calculaled in ihe year in respect of the liabiliiy.
Reconciliation ofopening and Closing defined benefit pension liabilily..
2025
2024
Present value of liability at starr of perM)d
unW￿d￿E of the discount factor
RcnKasu1rn￿ts- iryact of any change in assumptions
Ren*asurenEnts- an￿ndnEntS to the coniriblltion schedule
10,063
4.863
421
65
138
9,605
486
9,8(kfj
Deficit contributions paid
(3.0071
14,fAJSI
Present value of tiability at end of period
7112
10,ffi3
Discount rate applied forthe year
4.05%
4.gYJts/o
-27-

Barrowmore Limited
Iyotes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
19
Movement in Funds
Net
At
l Jan 2025
At
31 Dec 2025
IN thn(
ihrtstrictedfun(
neral ￿nd
Revaluation reserve
&234,724
1,066,758
{125.8621
{23,5(￿)
8,108,862
1,043,252
9.301.4g2
1149J68)
9,152,114
Re5trlttedfunds
23.Otx)
23.￿0
Totsl Funds
9 324.482
1149,368
9.175.114
Net ￿ve[llent ill funds, included the above alt as follows=
Resources
in funth
Resouret
expended
Gains
IA)sses
Transfer
lknment
UDrestrictedfull
Iknernl
Revaluation resetve
Rt5tricted
Restricted fijnd
1,339,887
(1.488,7691
23506
{233)6)
14861
{125,862)
lJ,5(h51
Total Fullds
1,339,887
{1,488,769)
1486}
1149,368}
The transfers between th¢ General Fund and the Revaluation Reserve relate to the depreciation charge on the reva]ued amount.
Restricted Funds
The restricted fvnd relates to a donation received in th¢ prior year of £23,000 specifica]ly for the purchase of a tninibu5, which
wa5 un5p¢nt at the year tnd. The fund tnovetn¢nts during year are as follows..
Balgnee at
l January 2025
In¢(wing
Resources
Resources
eX￿llded
Bglan¢e at
31 DeceM1￿r 2025
Tr#Nsfer
MBNA FoundatK)n
23.￿0
,otM)
-28-

Barrowmore Limited
Notes to the Consolidated Financial Statements
For the Year Ended 31 December 2025
20 Analysis of group net assets betsveen funds
2025
Totsl
iknrestrletsd
fund5
Restricted
futtds
Tangible fLYd assets
Fi￿￿ a55et ￿vestn￿nIs
Cash at bank and in hand
her nel current asset511liabllitiesl
Creditors fall￿g due ￿ nx)re than one year
Defll)ed benefit pension scheme liibility
2,919,648
5,88&WO
399,943
{47,935}
2,919,￿8
S,888,￿0
422,943
147.935}
23,(KM)
I7,￿2)
{7,5421
9.152.114
23.lJX)
9,175,114
2024
Total
iknrestricted
R&stricted
fun
Tangible fiAEd asset5
Fi￿d a4s¢t Investn￿ntS
Cash at bank and in hand
Oiher net currcnt assets/{liabiliti¢5}
Orditor5 fall￿g due in tN)r¢ than one year
Der￿ed benefit pension s¢henE liabdity
2,973,815
5,888.IX)O
453,986
14,256)
2,973,815
5,888,(KlO
476,986
14,2561
23,Otx)
{10,(k531
110.(k53}
9.301.482
23,fft0
9J24.482
21
Related Party Disclosures
'rransactions with the 5ub5idiary cornpanies are disclosed in Note 3.
'rh¢ amount dut Irom Barrowrnore Social Enterprises Liiiiiled ai ihe balance 5h¢¢t date ivas £26,96912024- £22,348). Interest
of £90812024- £9451 ha5 been charged on th¢ average balancc of the loan5 at tlie marktl rale of 3.75Q/o and they are rtpayable
on demand.
There are no further transactions with related parties to distlose.
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