Charity Registration No. 1118191
Company Number. 5936412 (England and Wales)
THE EXODUS PROJECT
REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2024

THE EXODUS PROJECT
TRUSTEES. REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2024
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent examiner's report
10
Statement of financial activities
Balance sheet
12
Stalement ol Cash Flows
13
Notes lo the financial statements
14-23

THE EXODUS PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31 MARCH 2024
Full name:
THE EXODUS PROJECT
Regislered charity number:
1118191
Regislered company number:
5936412
Registered offlce & prlncipal
address:
Jenny's Field
16b Main Streei
South Hiendley
Barnsley
Truslees & Dlrectors:
Steven Aldred
Brian Cooper
Kirslie Hall
lan Jackson
Christine Thompson
Janel Wilson
Katie Wilson
Chairperson:
Janel Wilson
Company Secretary:
Martin Sawdon
Bankers:
The Co-operaiive Bank plc
Business Direct
PO8ox250
WN8 6WT
TSB Bank plc
Market Hill
Barnsley
S70 2PP
Independent Examiner=
siephanie Tolson
Community Accountant
BCVS Services Limited
23 Queens Road
Barnsley
S71 1AN

THE EXODUS PROJECT
TRUSTEES. REPORT
YEAR ENDED 31 MARCH 2024
Structure, governance and management
The Exodus Project is a company limited by gLJarantee and a registered charty with the Charily
Commission. The affairs of the charity are governed by its Memorandum and Articles of
Associalion, dated September 2006. The charity, however. has been in operation since 2001.
Upon crealion of the limited company, ongoing operations, assets and liabilities of the former
Exodus Project charity (registered charity number 10929851 were Iransferred to the new
charitable company. The former charity was subsequently wound up and deregisiered with the
Charity Commission.
The charitable company has no share capital and the liability of each member in the event of
winding-up is limited to a sum not exceeding £1. The trustees are responsible for the affairs of
the charity and have conlrol of the charity s property and lunds.
Appointment of trusiees
The truslees are also directors of the company for the purpose of company law. The Board of
Truslees is known as the Management Commiiiee. The Managemenl Committee seeks to
ensure that ils members cover a broad skills mix relevant to Ihe needs and aims of the charity,
ils adminislralion and linancial oversight. Its members are broadly represented from various
professional backgrounds and include members with finance and business expertise. However,
the Management Committee continues to look for new members to enhance this skills mix.
Trustee tralnlng and Induclion
All current trustees were familiar with Ihe practical work of the charity before their appointment.
However, all trusiees also receive regular briefings to enhance their knowledge of the charity,
the context in which li operates and Iheir roles and responsibilities as trustees.
Related parties
The charily has a trading subsidiary, The Exodus Project Trading Limiied {registered company
number 062815101, which is a wholly owned subsidiary of The Exodus Project. The company
commenced trading in April 2014, the principle activity is the running ol charily shops, selling
items donated from the public. All prof its are gift-aided to the charity.
Risk managemeni
The Management Committee delegates to Ihe officers of the charily the task of reviewing the
major risks to which Ihe charity is exposed, having regard to its size and current scale of
operations. Where appropriate, systems or prO￿dureS have been established to mitigate the
risks. These risks and procedures are regularly reviewed and updated at Ihe quarterly
Management Committee meetings.
Organisation struclure
The charily has a Management Committee of up to 12 members who meel quarterly and are
responsible for the strategic direction of the charity- Members are from a variety of professional
backgrounds relevant lo the work of the charity-
A scheme of delegation is in place and day lo day responsibility for the provision ol the charity's
services rests wilh the General Manager who reports regularly to the Management Committee.
The General Manager is responsible for ensuring that the charity delivers the services specified
and Ihat key performance indicators are met. He is also responsible for ensuring the day to day
supervision ol the slaff team, including volunteers, and also for ensuring that the team continues
to develop skills and working praclices in line with good practice and a culture of continuous
improvement.

THE EXODUS PROJECT
TRUSTEES. REPORT continued
YEAR ENDED 31 MARCH 2024
Charitable aims and objectives
The Objects ot the charity are to help and educate children and young people living in the area
ol benefit and surrounding area through their educalional and leisure time activities, so as to
develop Iheir physical. mental and spiritual capacities, so that they may grow to maturity as
individuals and members of society and their conditions and quality of life may be improved.
Public benelit statement
In shaping the objectives lor the year, the trustees have paid due regard to the public benefit
guidance published by the Charity Commission.
Annual report of activities, achievements and performance during the year
The Kin
s Award for Volunta
Services
The headline lor this year's annual report is that the awards just keep on coming. The King's
Award for Volunlary Services is the highest award a charity can receive - a kind of MBE for the
Charity as a whole. The award comes on the back of the M8E's lor our Co-Founders in 2023
and our Weston Charity Award in 2021. We were visited once again by ihe Lord Lieutenant of
South Yorkshire, Professor Dame Hilary Chapman, who made the presentaiion to long term
Chair of Trusiees, Janet Wilson, who has been with the Charity from the outset in 2,000. Once
again the award generated much press aiiention, Irom which we have sought to promote the
work of Exodus and generate additional support. Unquestionably, the highlight of the
preseniation was when six of our young volunteers, most ol whom have made a long journey
with Exodus from being club members, took centre stage and delivered a short speech to
explain their journey and what Exodus has Meant io them. Many who aiiended commented on
their bravery in speaking to a large crowd, but mostly the moving stories they told were the main
inspiration. It remains the case ihat young volunleers come through the club ranks and continue
their journey with us into their late teens and sometimes early 20's. It is these relationships that
summarise the goals of the charity. Gelling children and young people off the streets and into
meaningful activities is the easy part. Building lasting relalionships is what's important and
makes such a difference when it comes lo promoting positive lifestyle choices and growing
aspirations.
Our Core Work
Our core work remains as ever and can be summed up as follows:
1 . The core of our work remains the mid-week activily clubs, 14 in total, all over
BarnsleyWakelield. We reported last time the change in age ranges we have tradilionally
targeted. Historically we have provided clubs and activities for 8 -11's in Primary School, who
then progress to our youth clubs lor 11-15's in Senior School. In the period of this report, we
have changed the age for Kidz Klub so thal children can start aged 7. Al the other end of the
age scale, children in year 6 in Primary School are being invited early to the Rock Solid Youth
Groups. The thinking here is that children in Ihe second half ol year 6 (especially girls) drop off
in terms of attendance and we may end up losing them for Rock Solid. Our hope is that inviting
them up early to be alongside older young people. will encourage them to sustain their
involvement with us as they progress to Senior School. Our early evaluation is that this has
been impactful in respect of increasing Rock Solid membership and relaining young people
towards the end of the Kidz Klub membership. We will only know the full impact of this change
in the next couple of years.

THE EXODUS PROJECT
TRUSTEES. REPORT contlnued
YEAR ENDED 31 MARCH 2024
2. Because our work is focused on relationship building with local children and young people,
Ihe second aspect of our model involves them coming in their individual groups, to our activity
centre for weekend camps. Again, we involve them in fun activities but the weekend camps are
a chance to build on the trusting relationships we establish in the clubs. The kids are alongside
trusted adults, who they regard as friends and even a second family in some cases. The first full
camps after the completion of our building project have been very well received and the new
activity spaces, which double up as sleeping spa￿s. have been very well received by both
children and volunteers.
3. The third aspect of our unique model involves home visits, which lake place usually the night
before an activity club. These are informal "doorstep chats" and involve taking a promolional
flyer to their homes but crucially enable us to be accountable io parents and carers and explain
our activities. Over the years we have been able to support the wider family in many different
ways. both practically. emotionally and financially. Last year we reported that we are in the
process of reviewing this aspect of our unique model. In the interesis of "continuous
improvemenl" we have been exploring more effective ways of coming alongside the parents and
carers and wider family. In the period of this report we have moved from weekly visits to half-
lermly visits, taking a flyer of activities and events for the term ahead. The visits continue to give
us a presence on the door step ol the families we support, and help us to understand the wider
family challenges so we can support where necessary. To supplement Ihe wider family support,
we have done more "invitation" activities this year. This is where we inviie parents and carers to
clubs to see the activities and participate where-lhey feel inclined. The story of Leo's mum.
{name changed) demonstrates the impact:
Leo slarted one of our Kidz Klub groups a lew months ago. His older siblings have been coming
for 3 years and he has been looking forward to starting when he reached his t, birthday. His
um was a bit apprehensive because he has some challenging behaviours and wondered if
that might prevent him from joining the group with his sisters. su￿ enough, he took a few weeks
to settle into the routines but with the support and encouragement ol our staff and volunteers he
is now a regular member, and he makes a greai contribution each week. His involvement now
has pron7Pted his mum to share her pressures at home and recently she spent the whole club
session opening up io one of our experienced slaff, while the volunteers lead the activity club. It
gave us the opportunily to slart to build a friendship with the wider family, something that has
been the hall mark ol our work for 24 years.
We are aiming 10 build further on Family Support Work in the year ahead following a successful
lunding bid. The aim is to provide peer support and Oiher activities to reach the wider family and
come alongside single parents in particular.
4. The fourth aspect of our model involves community partnerships. This involves supporting
other groups, dedicated to improving their communities, with galas, clean up campaigns and
"love where you live" initiatives. Over our 24 years we have amassed many resources and we
are committed lo supporting less well-resourced groups, who share similar aims. As well as use
ol our physical resources (play equipment, vehicles, etc. .) we supply volunteers to support
such events. As paragraph 5 explains, we have a track record for recruiling and developing
young people as junior leaders. Over the years they have made a tremendous impact on Iheir
communities, with our support and guidance. In addition to Ihe partnerships described above,
we seek io build relationships with elderly person's accommodations throughout the borough.
Sheiiered housing projects have welcomed our groups in to do presentalions and build Irust
between the generations. This is particularly important in areas where such trust has been
eroded over Ihe years. The effects of social and economic disadvantage run deep and the
Iracture of inter-generational relationships is a very unwelcome outcome.

THE EXODUS PROJECT
TRUSTEES. REPORT Continued
YEAR ENDED 31 MARCH 2024
We want to play our part in mitigating that. This message came though recently, highlighting
how much the visils are valued-
"Last Christmas the children Irom your charity came to Highgrove Care Hon7e to visit and sing
Christmas Carols 2nd songs with our residents. The residents really enjoyed Ihemselves and
we would like you to come again to perform during the festive season. We will work around your
availability but we would really like to see you all again.
Feedback like this has been received from so many comrnunity groups who value our
partnership with them, from the Scarecrow Festival Committee in Soulh Hiendley, to the
Worsbrough Common Communily Association and Friends of Locke Park.
5. The most rewarding aspeci of our model is the volunleer development programme we have
established. So many ol our 80+ volunteers are young people who have come through our
activity programmes. So keen are Ihey lo remain involved when they leave our youth groups,
they volunteer their time and skills to help in the younger age aclivily clubs where once they
were members and beneficiaries. It really is an "everybody wins" scenario. This year we have
once again attracted so many young people into volunteering and with Ihe development of our
reiail operations, we now have a range of volunteering opportunities to offer. As well as the
clubs, camps and home visils, our investment in young people extends to equipping them lor
the world ol work or higher education, by olfering volunteer experiences accompanied by
mentoring and support from trusted adufts.
6. Finally we have continued during the period of this report to support the most vulnerable
families wilh whom we have a relationship. by providing weekly food parcels. This is another
aspect ol our work though thal has been undef review. Morrisons continue lo provide us with a
weekly collection of dried and tinned goods. which we use on our camps but also to distribute to
needy families. We no longer collect fresh produce lor M&S and Aldi, mainly because the
collection and delivery logistics are prohibitive.
Jenn
Fi
Jenny's Field is the name we give to our Headquarters and is the venue for our activity camps
and some of our aaivity clubs. Following an £800,000 capital project that we reported on last
year, Jenny s field is sel up for the nexl 25 years. The improvements lo our facilities have been
very well received by our beneliciaries. Even though we continue to use pop up tents lor the
sleeping accommodation, the increased leisure spaces have made the flexibility of use so much
better. Furthermore, the new facilities aTe being used to generate income from paying groups
who come for training. team building and meetings. As we have explained to the 20+ Trusts and
Foundations who helped us achieve our goal, not only has Iheir generosity helped to improve
the facilities for the vulnerable children and young people who come on camps, but they have
positioned us for greater sell-sulficiency and independence. Everyone who visits Jenny s Field
goes away inspired and encouraged, especially when they see Ihe activities in full flow.

THE EXODUS PROJECT
TRUSTEES. REPORT continued
YEAR ENDED 31 MARCH 2024
Fundin
and Fundraisin
As in previous years, it remains the case that the majority of our income is from Trusts and
Foundaiions and this year, as in previous ones, we have attracted some new ones to
supplement the many who have been alongside us for years. Quite simply, they are our lifeline.
Since the majority of them do not commit io repeat annual donations, il is important that we
don't become overly dependent on 2 or 3 of the larger ones. We are constantly seeking the
partnership and support of newly registered trusts and foundations thai share our aims. Shared
aims is the key here. There are thousands of Trusts and Foundations in Britain alone. All have
their own specific areas of interest. Fortunately for Exodus, many of them like to support work
among children and young people, especially those growing up in less advantaged communities
and who may experience inequality of opportunity. The Trustees of Exodus want to allirm th8
kindness and philanthropy of those who set up such foundations with the aim of supporting
society's most vulnerable people.
Now firmly in second place and growing, when it comes to income sources, is retail income.
Following some early challenges with the premises we were renting, we are now becoming
established on the two sites from which we currently operate- 8arnsley Town Centre and
Cudworth. On the subject of Charity Shop retail. whal has never been uncertain is that our
supporters will keep us supplied with saleable items. What marks our Charity shops oui as
unique, is that we sell almost anything, and we are prepared to collect donaied items in our van.
We continue to build a solid reputation for excellent customer service and Ihe facl that the
proceeds help a very local charity, seems to inspire even greaier support. We continue to seek
creative and imaginative ways to secure the income to sustain and build on our work.
As well as income generation from hiring spaces at Jenny s Field (see above). we are also able
to generate funds by letting the community hall at Cudworlh Methodist Church, where we run
our second charity shop. Our Iriends within Ihe Methodist Circuit continue to partner with us for
delivering community services among the local young people and wider community. Our
"Footsteps" scheme continues to attracl individual and corporate sponsors through a monthly
giving programme. This still has much more potenliai and we continue to seek ways to market it
more effectively. We want to build on the prolile and credibility thai the recent awards have
brought us to inspire olhers lo get behind our work, because security ol income remains a
substanlial challenge.
The charity's policy on reserves
Reserves are needed to meel the working capilal requirements of the charity and to ensure that
the charity is able to meet all slatutory obligations if funding is abrupiiy allered, or in the evenl of
winding up. Additionally, now that Ihe charity owns its own building, a provision is needed for
unexpected maintenance and replacement costs in relalion to Ihe building.
Our policy is to work towards accumulating a contingency fund lo cover unexpecled essential
maintenance costs, redundancy and other costs in the event of winding up, togelher with a
provision lor 3 months running costs. Thi5 will give the charity stability lo continue activities in
the future. A provision is also needed for future salaries costs. due to Ihe short term nalure of
the funding. Based on current expenditure, 3 months running cosls is estimated to be £64,000.
At the year-end unresiricted lunds stand at £61.672 which includes a salaries cosl provision of
£20,000. This is in the region of the desired level ol reseNes.

THE EXODUS PROJECT
TRUSTEES. REPORT continued
YEAR ENDED 31 MARCH 2024
Exemptions
The trustees have laken advantage of the exemptions available to small companies, including
the audit exemption.
Statement of truslee's responsibilities
Company law requires the trustees to prepare financial statements for each financial year,
which give a true and lair view of Ihe Slate of affairs of the charity at the end of the year and ol
Ihe surplus or deficiency for the year then ended.
In preparing those financial statements, the irustees are required to: select suitable accounting
policies and then apply them on a consistent basis, making judgements and estimates that are
prudent and reasonable. The trustees must also prepare ihe financial siaiements on the going
concern basis unless it is inappropriate to presume that the charity will continue in business.
The Irusiees are responsible for keeping proper accounting records which disclose, with
reasonable accuracy at any time, the financial position of the charity, and enable them to
ensure that the financial statements comply wilh the Companies Act 2006. The trustees ar8
also responsible for safeguarding the assets of Ihe charity and hence for taking reasonable
steps for the prevention and deleclion ol fraLtd or Oiher irregularilies.
Financial Review
The financial statements are set out in pages 11 to 23.
In common with other charities of a similar size and nature, the charity has limited resources
and its ongoing operations are currently dependent on short-term funding from grant providers,
together with financial support and fundraising from coiporate and individual donors.
During the year, the charity generated incoming resources of £534,90912023.' £735,161). The
decrease in income was a result of reduced grants and fundraising for Ihe major capital project
at Jenny s Field as the project is near completion.
The trustees remain extremely gratelul for the generosity of all of our grant providers (detailed in
on pages 17 and 18 of Ihe accounts), our personal and corporaie donors and other supporters
of Ihe charily.
Total expenditure during the year was £363,816, resulting in a surplus lor the year of £171,093.
The surplus is due to the fixed asset additions in relation to the capital project.
The total funds at the year-end, including Fixed Assets, stand at £1,071,46412023: £900,371).
The general unresiricied funds stand ai £41,672 at the year end {2023'. £9.332}. In addition
there is a sum of £20,000 designated as a provision for future salaries costs.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006.
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's truslees-
Signed
Janet Wilson, Chairl Director
Dated: 22 October 2024

THE EXODUS PROJECT
INDEPENDENT EXAMINER'S REPORT
YEAR ENDED 31 MARCH 2024
I report on the accounts of the charily.. which are set out on pages 11 to 23.
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 examinaiion is needed.
11 is my responsibility to:
examine the accounts under seclion 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity
Commission (under section 145(5)Ib) of the Charities Act, and
to slate whether particular matters have come to my attention.
The charity's gross income exceeded £250,000 in this financial year. l am qualified to
undertake the examination, beiro an Associate Member ot the Chariered Institute of
Management Accountants.
Basis of Independent examiner's report
My examination was carried out in accordance with general Direciions given by the Charity
Commission. An examination includes a review of the accounling records kept by the charity
and a comparison of the accounts presented with those records. 11 also includes consideration
of any unusual items or disclosures in the accounts, and seeking explanations Irom the trustees
concerning any such matters. The procedures undertaken do noi provide all Ihe evidence that
would be required in an audit, and consèquenlly 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 examlner's statement
In connection with my examinalion, no material matters have come to my attention which gives
me cause to believe that in, any material respect..
accounting records were not kepi in accordance with section 386 of the Companies Act 2006,. or
. the accounis do not accord with such records; or
the accounts do not comply wth relevanl accounting requirements under section 396 01 the
Companies Acl 2006 other than any requirement thal the accounls give a 'true and fair, view
which is not a matter considered as part of an independent examination., or
the accounts have not been prepared in accordance with the Charities SORP IFRS1021.
I have no concerns and I have come across no other matters in connection with the examination
io which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
Signed..
Date: 22 October 2024
Stephanie Tolson, ACMA
Community Accountant
BCVS Services Limited
23 Queens Road, Barnsley, S71 1 AN
10

THE EXODUS PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Incomè & Expendllure Accounf>
YEAR ENDED 31 MARCH 2024
2024
Total
Funds
2023
Unreslricted DeS￿nated Restricted
Funds
Funds
Funds
Note
Income:
Donations and legacies
Income from charitable activities
InconE from other trading activities 2¢
Investment incorr
204,394
6,621
13,283
300.611
505,005
6.621
23,283
711,076
6.297
17,788
10,(M)O
Tolal Income
224,298
10,000
300,611
534,909
735,161
Expendilure
Cost of raising funds
3a
Expenditure on charitable activities 3b
Olher expenditure
15.358
192,302
1,710
45.977
17,068
346,748
22.738
307,953
108,469
Tolal expenditure
207,660
108,469
47,687
363,816
330,691
Net incomelexpendilure for the year
Transfers between funds
13
Total funds brought toNard
16,638
(98.4691
252.924
171,093
404,470
25,702
19.332
398,688
675.287
1424,39Jl
205,752
900,371
495,901
Total funds carried lorward
12
975 506
900,371
The Statement of Financial Activities includes all gains and losses recognised in the year.
All the aclivilies of the charilable company are dasse(l as continuing.
The designated funds are fixed assets held tor Ihe charity's own use.
The comparative figures for each fund are shown in notes to the accounts.

THE EXODUS PROJECT
BALANCE SHEET
YEAR ENDED 31 PAARCH 2024
2024
2023
Noie
Fixed assets
Tangible assets
975.506
675.287
Total fixed assets
975.506
675,287
Currenl assets
Debtors
Cash al bank and in hand
Total current assets
23.694
79.668
103.362
28.297
202,678
230,975
Current liabilities
Creditors
amounts falling due within one year
7,404
5.891
Net currenl assots
95,958
225,084
N81 assèts
1.071.464
900,371
Funds ol the charlty
Unreslricled funds
Designated lun¢s IFixed Assets)
Reslricled lunds
12
61 ,672
975,506
34.286
19,332
675,287
205,752
Tolol lunds
1,071.464
900,371
Exemption from audll
For the year ending 31 March 2024 the company was entitled to exemption from audit under section
477 01 the Companies Acl 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its accounts for the year in
question in accordance wifh section 476,"
The directors acknowledge their responsitslities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to company s subject
to the sm211 companies regime.
The trustees declare that they have approved the accounts above.
Signed on behalf of the charity's Irustees-
Signed
Dated.. 22 October 2024
Janet Wilson, Chairl Director

THE EXODUS PROJECT
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
Cash flows from operating acti¥ities:
Nel I￿0(1￿1(e>penditUreI lor the rwtng period
las Fxf the Skleffenl ol Fina￿1￿ Ac￿lI￿eS
171,093
404,470
AdjustrYEnts for..
Deprecialion
Purchase ol proFety and equipment
IProfilllL￿ on dispxd ol prcpty and
(increase}Idecrease in deblors
ircreasdlf*creasel in cr&litors
Net cash provKJed by lused wi) operating activilEs
108469
89626
1403,7711
(398,6881
110,OCQI
4,603
1,513
11Y8,0101
37,
{3021
127,359
Cash Ilows from Investing aclivltiès
Cash flows from finanang acifvttbs
Change In cash and cash equlvalents In tho
reyJrtlrvJ period
ca￿ and cash equi￿d￿rts al the b&innirg ol the rep)rting
ricé
{123,0101
127,359
202,678
75,319
Cash and cash equlvalenl$ al the end of the rwrtSThJ
202,678
Cash in al￿ al bank
Jtice &p)sits
79,6&8
202,678
Total cash and ￿5h equivalents
202,678

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. Accounting policies
Basis ol the preparation of the accounts
The financial statements have been prepared in accordance will) Accounting and Reporting by
Charities - Slatement of Recommended Practice applicable to charFties preparing their accounts in
accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102)- {Charities SORP (FRS102)) and the Companies Acl 2006.
The Exodus Projecl meets Ihe definition of a public benefit entity under FRS 102. Assels and
liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the
relevant accounting policy notels)-
Going Concern note
After reviewing ihe charity's forecasis and projections and its reserves, the trustees have reasonable
expectation Ihat the charity has adequate resources to continue in operation for the foreseeable
future. No material uncertainties exist in the 12-month period following the signing ol 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 Stalement ol Financial Activities when the
charity is entitled to Ihe 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.
Donaled goods and servlces
Donated facililies and services are recognised in the accounts, at the amounl the charity would pay in
the open market lor a service equivalent to Ihat 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 accounls.
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.
Operating leases
Rentals payable under operating leases are charged to the Slalemenl of Financial Activities on a
straighl line basis over the term of the lease.
Taxation
As a registered charity, The Exodus Project is exempt from corporation tax on income applied to its
charitable activities.
14

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
Flxed assets and depreciation
Fixed assets are staled at cost or valuation at the date of acquisition. Minor additions costing below
£500 are not capitalised. Depreciation is calculated lo write down Ihe cost or valuation less
estimated residual value of all tangible fixed assets, with a cost exceeding £500. over their
expected useful lives. The rates applicable are=
Buidling improvements
7.5°/o on a straight line basis
Fixture5, Fittings & equipment
33.333 % on a straight line basis
Motor Vehicles
10 to 20 /0 on a straight line basis
Freehold property is not depreciated. it is mainlained lo a standard that the useful economic
life is not diminished over time.
Funds structure
The charity maintains a general unreslricled fund which represents funds which are expendable at
the discretion of Ihe trustees in furtherance ol 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 outsianding on a resiricted fund
at the end of Ihe year is carried forward as a balance on the fund, unless permission has been
given by Ihe funder to remove the restriction on Ihe balance oulstanding.
Funds relaiing to capital expendilure are Iransferred to a designated fund against which
depreciation is charged.

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
2. Analysls of Income
2024
2023
Unreslricled Reslricled
Unrèstricted Restricted
Funds
Funds
Tolal
Funds
Tolal
Funds
Funds
Funds
2a Donations & legacies:
DonaDons
D Harrell Award
Gift of Profit from Trading SLibsKliary
Gift Aid Credits
Revenue Grants (see page 171
C8pilal Grants (see page 181
78,535
2.800
11,000
81,335
11,000
26,952
14,166
213,051
158,501
71,284
2,000
12,000
73,284
12,000
62,387
14,678
22,977
65,827
482,900 482,900
26,952
14,166
84,741
62,387
14,678
42,850
128,310
158,501
204,394 300.611
505,005
191,199 519,877
711,076
2b Charltsble actlvltles:
Subscripiions
Melhodist Circuit Service Agreement
Other
6.621
6,621
5,320
5,320
977
977
6,621
6,621
6,297
6,297
2c Other trading activities:
Fundraising
Other Earned Incorne
In￿me on disposal of Assets ID•sJgnal8dl
4,823
8,460
10,000
4.823
8,460
10,000
7,953
9,835
7.953
9.835
23.283
23.283
17,788
17,788
2d Inveslment income:
Bank interest
Total Income
234,298 300,611
534,909
215,284 519,877 735,161

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
Grants lor Revenue ex
enditure
2024
2ff23
Unreslricled Fleslrictsd Tolgl
Funds
Fullds
Funds
Lknrestricted Reslricled
Funds
nds
Totsl
Fund5
BMBC - Ward Allianee Grants
The Hedley Foundaiion
Thè Lauderdde Trust
Thé Tudor Trust
The Beatrice Laing Trus1
B8rnard Sunley grant
Denby D Lron
Cawthorne Melhodisl Church
Lord Bamby's Fciundalion
Nineiylold Foundation
The M¢larlane Foundation
The Renegale Fournlalion
Farnily & Social Wellare Trust
Albion Valves
The Barnabus Trust
Garfield Weston Foundation
S Yorkshire Community Foundation
The Beiier Barnsley Bond
The Charles & Elsie Sykes Tnjsl
The Freshgale Trust Foundation
The Percy Billon Charity
Sl James's Place Charitable Founclalion
The Frankie Foundation for Chikjren
Ron Calaull Trust Fund
The Harry 8ottom Charitable TrLJsI
Th8 Masonic Charitable Foundation IMCFI
The George A Moor Foundat'on
Norman Whileley Trust
The Balchworth Tfust
The Grace Trust
Esh Construction Limiled
David and ElIza￿th Keretool Chanlable Tnjsl
The Michael Woodhead Charilable Trusl
May Heafnshaw Charity
The Pal Newman Memorial TnJ51
Shaw Lands Trust
Souter Charitable Trust
The Anchor Foundalion
The Dranslield Foundation
The James Neill Twsl Fund
The Marsh Trust
8righlbox Libraries Project
21,694
3.498
15.618
55.000
5,000
5,000
21,694
3.498
15.618
55,000
5,000
5.000
500
100
2,000
16,OJO
25.OJO
2,5LK)
4,940
14,230
14,230
500
100
2,000
16,000
25,000
2,500
4.940
2,500
2,￿)0
2,01)0
20,CQO
8.251
5,000
8.251
3,200
2,000
3,200
2,000
5,247
5,247
2,500
2,500
1,400
500
1,400
500
2,800
5,000
1,500
1,600
5,000
750
9,600
500
100
1,600
5,200
2,800
5,000
1,500
1,600
5,000
750
9,600
500
100
1,600
1,500
1,350
3,000
3.200
1,600
1,51)0
1,350
3.orKJ
3.200
1,200
1.200
3,000
1,600
600
1,000
1,500
1.500
1,600
600
1,000
84,741 128,310 213,051
42,850
22,977
65,827

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS conlinued
YEAR ENDED 31 MARCH 2024
Granls & Gilts for Ca
ital Pro'ecl
2024
Unrestricted Restrlcled
Funds
Funds
2023
Total
Funds
Unrestrl¢ted Rtstricted
Funds
Funds
Total
Funds
Aeseal PIC grant
The Joseph Rank Trust
Julie Kennèy grant
Wakéliéld MBC local gra￿ programme
FCC comnunib.es Foundalton
S Shaw
Gartield Weston Foundation
S Yorkshire Communily Foundation
The Bernard Sunley Charilable Foundation
Th& P27 Trust
The Bealri¢e Laing Trusi
The Tudor Trusl
The Clolhworkers, Four)dat￿n
The Dashlighl Foundalion
Open Gardens
Wakefield Diocese
Fitzwilliam wen￿Orth
The Graham & Susan Harris Charily
The Sir George Martin Trust
Albion Valve5 Uk Lld
The Archer Trust
Otherlanonymous
50,000
50.000
25,0(KJ
13,501
50,000
50.000
25,000
13,501
50,000
50,000
80,000 80,000
75,000
75,OOD
10,000
10,000
60,000
60.000
20,000
20,000
35,000
35,000
50.000
50,000
50,000
50,000
20,000
20,000
5,OC(I
5,000
6,400
6,400
1,000
1,000
7,500
7,500
3,000
3,000
2,500
2,500
5,000
5,000
2,500
2,500
20.000
20.OIJ)
158,501
158,501
482,900 482,900

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
3. Analysis of Expenditure
2024
2023
Unrèstricted Restrlcted
Funds
Funds
Unreslrtcted ReslAcled
Total
Total
Funds
Funds
Funds
Funds
3a Cost of Ralslng lunds..
Salaries cost
General lundraising costs
15,211
147
1.710
16.921
147
21,178
1,060
21,178
1,560
500
15,358
1,710
17,068
22,238
500
22,738
3b Cost of Chaillable Activities:
Oireci co
Is ol charitable aclivilie
Salaries cost
Trips and weekends
Aclivrtie5
V8nue hire
Prizes
Transport
Cloihing & unilorm
Premises overheads & equipment
Propert Mainlenance
Insurance
Ulililies & cleaning
Training
Resources
Admin & office expenses
Volunteer & stall expenses
Depreciation (Designated Funds)
Miscellaneous & olher expenses
119,162
32.444
507
649
151,606
3,911
3.677
2,720
1,222
7,999
106,205
7,347
2.552
2,635
1,783
11,936
588
4.749
34,506
891
556
140,711
2,238
3,108
2.635
1,633
12,472
588
5,286
3,028
2.720
,171
7.772
51
227
450
536
4,018
1,874
6,053
3,818
3,160
432
2,761
4.018
8,824
6,053
4,018
3,160
1.932
2,871
537
6,950
3,422
4,421
339
114
3,310
735
89,626
1,675
3,422
4,771
339
988
3,716
1,538
89,626
1,816
200
350
1,500
110
872
406
108,469
679
108,469
679
141
42,638
311.457
234,837
40,048
274,885
ort Costs..
Salaries cost (admin & managemenl)
Accountancy lee
30,752
1,200
3,339
34,091
1.200
31,968
1,100
31,968
1,100
31,952
3,339
35,291
33,068
33,068
Total Cost ol Charitable Activities
300,771
45,977 346,748
267,905
40,048
307,953
3¢ Other expenditure
Total Expendilure
316,129
47,687
363,816
290,143
40,548
330,691
19

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS conlinued
YEAR ENDED 31 MARCH 2024
4. Tangible Fixed Assets
Freehold
Property
Property Impiovements
Motor
Vehicles
Compulers
& Equlpment
Total
Cost
as @ 01-Apr-2023
Additions
Disposa15
as @ 31.Mar-2024
140.1))O
788,716
325.086
98.234
74,479
125,0001
147,713
116.134
9,123
1,143,084
408,688
25,0001
1,526,772
140,000
1,113,802
125,257
Depreclatlon
as @ 01-Apr-20¥3
Disposals
Charge this period
as @ 31-Mar.2024
270,270
86,859
125.0001
17.170
79,029
110,668
467,797
125,0001
108,469
551,266
&3,535
353,805
7.764
118,432
Nel Book Value
as @ 31-Mar-2024
140,000
759.997
68,684
6,825
975,506
as @ 31-Mar-2023
140,IXIO
518,446
11,375
5,466
675,287
5. Debtors
2024
2023
Amounts due from trading subsidiary
Othèr debtors & prepayments
21.977
1,717
25,925
2,372
23,694
28,297
6. Creditors
2024
2023
Accruals
PAYE liability
NEST Pension liability
1,548
4.969
887
7,404
5,891
20

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMEbifs conlinued
YEAR ENDED 31 MARCH 2024
7. Staff costs and numbers
2024
2023
Salaries Cost
Employer Pension Contribution
196,906
5.712
185,831
8,026
202,618
193,857
No employee received emoluments of more than £60.000.
The average number of employees during ihe year was 7 (2023: 81.
8. Analysis of net asseis by fund
Unrestricted Designated Restrlcted
tunds
lunds
lunds
Total
lund$
3110312024
Fixed assets
Current assets
Current liabilities
975,506
975,506
103,362
17,404)
1,071,464
69,076
(7,4041
61,672
34,286
975,506
34,286
3110312023
Fixed assets
Current assels
Current liabilities
675.287
675,287
230,975
15,8911
25,223
15,8911
205,752
19,332
675,287
205,752
900,371
Trusiees, remuneralion, benefits and expenses
No trusiee received any remuneration during this or the previous financial year, or had
any personal interest in any contract or transaction entered into by the charity.
10. Related party transactions
'Donations receivable Irom The Exodus Project Trading Limited lo the value of £26.952
(2023. £62,387).
There were no other related party transactions.
11. Independent examlnation and accountancy services
During the period, the cost of the examination and accountancy services was £1,200 (2023: £1,100).
21

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
12. Movements in tunds
Opening
Incoming (Resources
balance resources expended)
Transfers
Closing
balance
Unrestricted funds
General Unreslricled Fund
Provision for Salaries Costs
9,332
10,000
224,298
{207,660)
15,702
10,000
41,672
20,000
19,332
224,298
(207,660)
25,702
61,672
Designaled tunds
Fixed Assets
675,287
10,000
(108,4691
398,688
975,506
675,287
10,0(X)
1108,469)
398,688
975,506
Restrlcted f unds
BMBC Ward Alliance Cudworth & Briedey
BMBC Ward Alliance Kingstone
BMBC Community Project grant
D Harrell Award
Hedley Foundation
Lauderdale Trust
The Percy 8ilton Charily
St Jame's Place Foundation
Bernard Sunley Fund
Garfield Weston Fund
Beatrice Laing Fund
Tudor Trust
Jenny's Field Capilal Project
13,194
1,500
7,000
11.000
3,498
15,618
114,5361
11,5001
16,950)
110.652)
1,342
1501
348
13,498}
{11,5491
4,069
4,722
14,7221
2.500
5,000
20,000
5,000
55,000
161,301
12,500)
Is,0001
120,000)
15,0001
137,1181
1350,3441
17,882
11,987
201,030
205,752
300,611
(47,687) (424,390)
34,286
TOTAL FUNDS
900,371
534,909
(363,816)
1,071,464
13. Fund Transfers
In accordance with the fixed asset policy, the following funds were transferred to the
designated Fixed Asset Fund for Ihe purchase ol fixed assels (a total amount of £398,688)..
Funds lor the Capital Project for the development of Jenny s Field - £325,086
Funds lo cover the purchase of two new vehicles - £64,479
Funds lor Ihe purchase of pedalos and canoes - £6,725
Funds for the purchase ol a shed - £2,398
Other Fund Transfers:
Movemenl of funds from reslricled fljnds to general lunds due to closures of grants - £8,684
Movement of funds from building funds to general funds due lo closures of grants £25.661
Increase of the salary provision by £10,000 from the general unrestricted fund.
22

THE EXODUS PROJECT
NOTES TO THE FINANCIAL STATEMENTS continued
YEAR ENDED 31 MARCH 2024
14. Restricted Funds
BMBC.- Area Council Grants- Funding from Barnsley Metropolitan 8orough Council to provide
activities for young people. the grants will contribule lo the cost of salaries. activities and
associated overheads.
St James's Place Charitable Foundalion - a grant to contribute to salaries costs.
D Harrell Award - a regular donation to contribLrte to salaries cosls of the charity-
The Perc
Bilton Charit
a grant for equipment at Jenny s Fiekl.
Foundation - a grant to purchase canoes and a shed.
Lauderdale Trust- a grant to contribule to salaries costs.
Bernard Sunle
Fund- a grant towards the purchase of a new van.
Garfield Weston Fund - a granl towards the purchase of a new van.
Beatrice Lain
Fund - a grant towards ihe purchase of a new van.
Tudor Trust- a grant to replace an older van.
enn
's Field Ca
ital Pro
ect - a major capital, project, for the development of the Activity Centre
ai Jenny's Field to lacililate camps for young people. Grants received in this and the previous
financial year are lisled on page 18 01 the report and accounts.
Hedle
23