2021-08-31-accounts - Barnsley FC Community Trust

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		Page
Reference and Administrative	Details
Foreword from the Chair
Report ofthe Trustees		3 to 19
Report ofthe Independent Auditors		20 to 23
Statement ofFinancial Activities		24
Balance Sheet		25
Cash Flow Statement
Notes tothe Cash Flow Statement		27
Notes tothe Financial Statements		28 to 42
Detailed Statement ofFinancial	Activities	43 to 44

AUDITORS	Gibson Booth Limited
	Statutory Auditor
	12Victoria Road
	Barnsley
	South Yorkshire
	5702BB
BANKERS	National Westminster	Bank pic
	26 Market Hill
	Barnsley
	South Yorkshire
	5702QE

							Period
							1.7.19
						Year Ended	to
						31.8.21	31.8.20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E	E	E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	29,278	26,461	55,739	42,353
Charitable activities
Sundry activities				16,000	4,118	20,118	32,277
Education				636,284		6$6,2&4	739,564
Football League Limited				72,935	2,500	75,435	282,740
Other trading activities			3	108,740		108,740	137,266
Investment income			4	24		24	202
Other income				77,896		77,896	100,791
Total				941,157	33,079	974,236	1,335,193
EXPENDITURE ON
Charitable activities
Cost ofcharitable activities				835,587	105,965	941,552	1,242,621
NET INCOME/(EXPENDITURE)				105,570	(72,886)	$2,684	92,572
Transfers between	funds		15	(4,097)	4,097
Net movement in funds				101,473	(68,789)	32,684	92,572
RECONCILIATION OF FUNDS
Total funds brought	forward			386,863	186,412	573,275	480,703
TOTAL FUNDS CARRIED FORWARD				488,3$6	117,623	605,959	573,275

		3L8.21	31.8.20
FIXEDASSEFS	Notes		f
Tangible assets		108,742	109,585
CURRENT ASSETS
Debtors Cash at bank		225,$72 $64,8$8	247,040 299,820
		590,210	546,860
CREDITORS
Amounts falling due within one year	13	(92,99$)	(83,170)
NET CURRENT ASSETS		497,217	463,690
TOTAL ASSETS LESSCURRENT LIABILITIES		605,959	573,275
		605,959	573,275
FUNDS	15
Unrestricted funds Restricted funds		488,$$6 117,623	386,863 186,412
TOTAL FUNDS		605959	573275

FOR THE YEAR ENDED 31	AUGUST 20	21
				Period
				1.7.19
			Year Ended	to
			31.8.21	31.8.20
		Notes	E	f
Cash flows from operating	activities
Cash generated from operations			83,080	81,088
Net cash provided by operating activities			83,080	81,088
Cash flows from Investing	activities
Purchase oftangible fixed	assets		(18,062)	(24,228)
Net cash used in investing	activities		(18,062)	(24,228)
Change in cash and cash equivalents		In
the reporting period			65,018	56,860
Cash and cash equivalents	at the
beginning ofthe reporting	period		299,820	242,960
Cash and cash equivalents	at the end
ofthe reporting perIod			364,838	299,820

RECONCILIA	TION O	F NET INC	OME TO NET CASH FLOW FROM	OPERATI	NG ACTIVITIES
						Period
						1.7.19
					Year Ended	to
					31.8.21	31.8.20
					E	E
Net Income	for the	reporting	period (as per the Statement of
Financial Activities)					32,684	92,572
Adjustments	for:
Depreciation charges					18,905	18,174
Decrease in	stocks					2,546
Decrease/(increase)		in debtors			21,668	(56,646)
Increase in	creditors				9,823	24,442
Net cash provided		by operations			83,080	81,088
ANALYSIS OF CHANGES IN NET FUNDS
			At	1.9.20	Cash flow	At 31.8.21
				E	f	E
Net cash
Cash at bank			299,820		65,018	364,838
			299,820		65,018	364,838
Total			299,820		65,018	364,838

		Unrestricted	Restricted	Total	Total
		Funds	Funds	31.8.21	31.8.20
		f	f	f	f
Sundry		29,278	26,461	55,739	39,113
Football	League Limited				3,240
		29,278	26,461	55,739	42,353
OTHER	TRADING ACTIVITIES
					Period
					1.7.19
				Year Ended	to
				31.8.21	31.8.20
				f	f
Sundry	income			5,237	3,935
Soccer Schools and Courses				36,757	59,839
Aiming	High			66,746	73,492
				108,740	137,266

							Period
							1.7.19
						Year Ended	to
						31.8.21	31.8.20
			Activity			E	E
Charitable	activities		Sundry	activities		20,118	32,277
Charitable	activities		Education			636,284	739,564
Charitable	activities		Football	League Limited		75,4$5	282,740
						7$1,837	1,054,581
			Unrestricted		Restricted	Total	Total
				funds	funds	31.8.21	31.8.20
				E	E	E
Sundry				16,000	4,118	20,118	32,277
Education				636,284		636,284	739,564
Football League
Limited				72,935	2,500	75,435	282,740
				725,219	6,618	731,837	1,054,581
CHARITAB	LE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 7)	Totals
						E	E
Cost ofcharitable		activities			8$6,199	105,353	941,552

		Unrestricted	Restricted	Total	Total
		Funds	Funds	31.8.21	31.8.20
		E	E		E
DIrect costs
Staff costs		634,796	88,814	723,610	940,404
Rent		48,000		48,000
Facility hire		25,555	3,825	29,380	89,972
Motor and travel expenses		5,950		5,950	45,653
Equipment,	repairs and replacements	21,557	5,477	27,034	25,579
Prizes		2,225		2,225	5,862
		738,083	98,116	836,199	1,107,470

SUPPORTCOSTS
	Unrestricted	Restricted	Total	Total
	Funds	Funds	31.8.21	31.8.20
	E	E	E	E
Training	6,646		6,646	7,468
Learner registrations	1,949		1,949	2,108
Office expenses	38,620		38,620	41,049
Advertising	93		93	60
General costs	4,599	7,703	12,302	45,507
Depreciation	18,759	146	18,905	18,174
Bank charges	1,880		1,880	2,445
Audit and accountancy fees	7,380		7,380	4,980
Legal fees	17,578		17,578	13,360
	97,504	7,849	105,353	135,151

			Period
			1.7.19
		Year Ended	to
		31.8.21	31.8.20
		E	E
Depreciation - owned assets		18,906	18,173
Other operating	leases	48,000

		31.8.21	31.8.20
		E	E
Wages and salaries		667,568	844,882
Social security costs		42,430	54,894
Pension costs		11,432	38,411
Staff expenses		2,180	2,217
		723,610	940,404
Averagenumberofemployees	during the year	42	65

FOR	THE YEAR ENDED 31AUGUST 2021	THE YEAR ENDED 31AUGUST 2021	THE YEAR ENDED 31AUGUST 2021
11.	TANGIBLE FIXEDASSETS
				Property		Office
				improvements	Equipment	Equipment	Totals
						E	f
	COST
	At 1September 2020			96,468	36,764	55,741	188,973
	Additions					18,063	18,063
	At 31August	2021		96,468	36,764	73,804	207,036
	DEPRECIATION
	At 1September 2020			23,144	18,656	37,588	79,388
	Charge for year			9,646	3,408	5,852	18,906
	At 31August	2021		32,790	22,064		98,294
	NET BOOK VALUE
	At 31August	2021		6$,678	14,700	30,364	108,742
	At 31August	2020		73,324	18,108	18,153	109,585
12.	DEBTORS:AMOUNTS		FALLING DUE	WITHIN ONE YEAR
						31.8.21	31.8.20
						E	E
	Trade debtors					78,186	32,128
	Prepayments	and accrued income				147,186	214,912
						225,372	247,040

CREDIT	ORS: AMOUNT	S FALLING DUE WITHI	N ONE YEAR
					31.8.21	31.8.20
					E	E
Trade creditors					$5,137	1,551
Social security and other taxes					25,152	13,013
Other creditors					7,970	19,592
Accruals	and deferred	income			24,734	49,014
					92,993	83,170
ANALYSIS OF NET ASSETS BETWEEN FUNDS
					31.8.21	31.8.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			E		E	E
Fixed assets			108,669	73	108,742	109,585
Current	assets		472,660	117,550	590,210	546,860
Current	liabilities		(92,993)		(92,99$)	(83,170)
			488,336	117,623	605,959	573,275

MOVEMENT IN FU	N	DS
				Net	Transfers
				movement	between	At
			At 1.9.20	in funds	funds	31.8.21
			E	E	E	E
Unrestricted funds
General fund			$15,045	107,941	(4,097)	418,889
Astroturf Designated		Fund	71,818	(2,$71)		69,447
			386,86$	105,570	(4,097)	488,$36
Restricted funds
Wembley National	Stadium Trust		$,240			3,240
Premier League Kicks			94,56$	($7,720)		56,84$
Premier League Primary Stars			79,426	(44,234)	4,809	40,001
Heritage Lottery Fund			219	(146)		7$
Dearne Kicks			5,489	(5,489)
South Area Healthy		Llfestyles	1,001			1,001
Safety Nets			1,762			1,762
Every Player Counts			712		(712)
This Girl Can				4,118		4,118
Transition with Reds				5,510		5,510
Summer Sports Van				5,075		5,075
			186,412	(72,886)	4,097	117,62$
TOTALFUNDS			57$,275	$2,684		605,959

		Incoming	Resources	Movement
		resources	expended	in funds
			E
Unrestricted funds
General fund		938,281	(830,340)	107,941
Astroturf Designated	Fund	2,876	(5,247)	(2,371)
		941,157	(835,587)	105,570
Restricted funds
Premier League Kicks		2,500	(40,220)	(37,720)
Premier League Primary Stars		1	(44,235)	(44,234)
Heritage Lottery Fund			(146)	(146)
Dearne Kicks			(5,489)	(5,489)
This Girl Can		4,118		4,118
Covid Recovery		5,778	(5,778)
Return to Football		2,488	(2,488)
Transition with Reds		13,119	(7,609)	5,510
Summer Sports Van		5,075		5,075
		33,079	(105,965)	(72,886)
TOTAL FUNDS		974,236	(941,552)	32,684

				Net	Transfers
				movement	between	At
			At 1.7.19	In funds	funds	31.8.20
			E			E
UnrestrIcted funds
General fund			401,416	(82,268)	(4,103)	315,045
Astroturf Designated		Fund	67,715		4,103	71,818
			469,131	(82,268)		386,863
Restricted funds
Wembley National	Stadium Trust			3,240		3,240
Premier League Kicks			11,023	83,540		94,563
Premier League Primary Stars			184	79,242		79,426
Heritage Lottery Fund			365	(146)		219
Dearne Kicks				5,489		5,489
South Area Healthy		Lifestyles		1,001		1,001
Safety Nets				1,762		1,762
Every Player Counts				712		712
			11,572	174,840.		186,412
TOTAL FUNDS			480,703	92,572		573,275

Financial assets
				31.8.21	31.8.20
				E	E
Debt Instruments	measured		at amortised
cost:
-Trade debtors (note		12)		78,186	32,128
				78,186	32,128
Cash at bank				364,838	299,820
Financial Uabillties
Measured at amortised		cost
-Trade creditors	(note	13)		35,137	1,551
-Deferred income (note 13)				3,500	49,014
-Other creditors	(note	13)		7,970	19,592
				46,608	70,157

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED $1AUGUST 2021
		Period
		1.7.19
	Year Ended	to
	31.8.21	31.8.20
	E	E
INCOME AND ENDOWMENTS
Donations and legacies
Sundry	55,7$9	39,113
Football League Limited		3,240
	55,7$9	42,353
Other trading activities
Sundry income	5,2$7	3,935
Soccer Schools and Courses	$6,757	59,839
Aiming High	66,746	73,492
	108,740	137,266
Investment Income
Investment Income	24	202
Charitable activities
Charitable activities	731,8$7	1,054,581
Other income
Furlough grant received	77,896	100,791
Total Incoming resources	974,2$6	1,335,193
EXPENDITURE
Charitable activities
Staff costs	72$,610	940,404
Rent	48,000
Facility hire	29,$80	89,973
Motor and travel expenses	5,950	45,654
Carried forward	806,940	1,076,031

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31AUGUST 2021
		Period
		1.7.19
	Year Ended	to
	31.8.21	31.8.20
	E	E
CharItable activities
Brought forward	806,940	1,076,031
Equipment, repairs and replacements	27,034	25,578
Prizes	2,225	5,861
	836,199	1,107,470
Support costs
Management
Training	6,646	7,468
Learner registrations	1,949	2,108
Office expenses	38,620	41,049
Advertising	93	60
General costs	12,302	45,507
Depreciation	18,905	18,174
	78,515	114,366
Finance
Bank charges	1,880	2,445
Governance costs
Audit and accountancy fees	7,380	4,980
Legal fees	17,578	13,360
	24,958	18,340
Total resources expended	941,552	1,242,621
Net income	32,684	92,572