OpenCharities

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2023-08-31-accounts

REGISTERED COMPANY NUMBER: 06081731 (England and Wales)
REGISTERED CHARITY NUMBER: 1118735

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BARNSLEY FC COMMUNITY TRUST LIMITED

Gibson Booth Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
BARNSLEY FC COMMUNITY TRUST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

Page
Reference and Administrative Details 1
Foreword from the Chair 2
Report of the Trustees 3 to 17
Report of the Independent Auditors 18 to 21
Statement of Financial Activities 22
Balance Sheet 23
Cash Flow Statement 24
Notes to the Cash Flow Statement 25
Notes to the Financial Statements 26 to 41
BARNSLEY FC COMMUNITY TRUST LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2023

TRUSTEES Mrs J E Cryne
Mr A Adebajo
Mr S D W Biltcliffe
Mrs V A Beevers
Mrs S E Hegarty (resigned 20.3.23)
Mr E G Naylor
Mr C Oldham
Mr S Rodgers (resigned 17.2.23)
Mr G A Shields
Mr D Watson
Mr M Lewis (appointed 8.9.22)
Ms F G Whayman (appointed 2.1.24)
Mr J P Flatman (appointed 9.4.24)
COMPANY SECRETARY Mr K Campbell
REGISTERED OFFICE Oakwell Stadium
Grove Street
Barnsley
South Yorkshire
S71 1ET
REGISTERED COMPANY NUMBER 06081731 (England and Wales)
REGISTERED CHARITY NUMBER 1118735
AUDITORS Gibson Booth Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
BANKERS National Westminster Bank plc
26 Market Hill
Barnsley
South Yorkshire
S70 2QE
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BARNSLEY FC COMMUNITY TRUST LIMITED

FOREWORD FROM THE CHAIR FOR THE YEAR ENDED 31 AUGUST 2023

Dear all,
My nameis DavidWatson,Chairof theBoardof Trusteeshereat BarnsleyFC CommunityTrust.Duringthe past
year, the Boardof Trusteeshas seen furtherrecruitmentto ensureit is equippedwith experiencedand talented
businessprofessionalsdedicatedtoadvancingtheTrust'smission.ThisrecruitmenthasallowedtheBoard to
focus on strategic growth and development, providing clear direction for the Trust's initiatives.
The Charityhas undertakena thoroughreview of its structureand practices,resultingin increasedresilience and
a strongfoundationforfuturegrowth.Thisdevelopmentprocessthroughouttheyearhaspositionedthe Trust
toexpanditsworkingpracticesandwe haveseenanincreasein thenumberofprojectsandactivities available
topeopleacrossBarnsley.IthasalsoallowedtheCharitytomakeamoresignificantpositiveimpacton local
lives.
To get to this position,therehave been a numberof challengesthat we have overcomeand with this the charity
continuestonavigatetheeverchanginglandscapeofthesectorandhasbegundiversifyingincomestreams to
ensure there are resources available to continue its work across Education, Health, Inclusion and Participation.
I'd like to thank all our staff, partners, and other associates for their commitment and hard work.
Best wishes
David Watson
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BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheyearended31August2023.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicableto charitiespreparingtheir accountsin accordancewith the FinancialReportingStandardapplicable in
the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Mission Statement

To use the power of Barnsley Football Club to inspire, improve and positively changes lives in our community.

Objectives and aims

TheCharity'sobjectivesareforthebenefitof thepublicgenerallyand,in particular,theinhabitantsof Barnsley
and surrounding areas:
- Toimprovecommunityparticipationin healthyrecreation,by providingfacilitiesfortheplayingof association
football and other sports capable of improving health;
- To provideand assistin providingfacilitiesfor sport,recreationor leisuretime occupationof such persons who
haveneedforsuchfacilitiesbyreasonoftheiryouth,age,infirmityordisablement,povertyorsocial and
economiccircumstancesorthepublicatlargein theinterestofsocialwelfareandwiththeobjectof improving
their conditions of life; and
-
Toadvancetheeducationofchildrenandyoungpeoplethroughsuchmeansthetrusteesthinkfit in
accordance with the law of charity.
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BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STRATEGIC REPORT

Achievement and performance

Strategic update

Throughoutthis reportingperiod,we maintaineda focus on our objectives,buildingupon the groundworklaid  in
the previousyear. This includedthe developmentof a robuststructurepreparedfor growth,the identification of
diversifiedincomestreams,andtheenhancementofexistingpoliciesandprocedures.Notably, organisational
restructuringwasundertakentoensureefficiencyandeffectivenessacrossallfacets,withparticular emphasis
on bolstering safeguards and financial systems.
Continuingfromthepreviousyear,whichwitnessedseveralstructuralandincomestreamalterations, we
addressedresidualchallengesandforgedaheadwithadaptationstoourstaffingmodel.Akeypriority was
narrowingthegapbetweenfrontlineservicesandback-officefunctions,layingthegroundworkfora flexible
structure capable of accommodating future expansion.
Centraltooureffortswasinstillingasenseofpurposeamongourworkforce,aligningtheirendeavours with
bothdepartmentalobjectivesandtheoverarchingmissionofthecharity.Weendeavouredto standardise
operational practices across the organisation, fostering greater cohesion and a shared vision for the future.
Recognisingtheimportanceofevolvingfinancialsystemsintandemwithorganisationalgrowth,we dedicated
resourcestoenhancingourfinancialcapabilitiesandprocedures.Theseenhancementsweredesigned to
underpin operational efficiency and inform strategic decision-making.
Theyearmarkedsignificantprogressinexpandingourincomestreamsandthescopeofprogramsdelivered to
thelocalcommunity.Thisprovidedasolidfoundation,empoweringustoaddressareasofneedand tailor
projectsto meetthespecificrequirementsof thecommunity.Importantly,we navigatedthefinancialimpact of
theNCScontract,safeguardingourworkforceandpreservingourabilitytocontinuevitalyouth provision
initiatives.
Ourworkforceremainsthekeytooursuccess,embodyingourvaluesandchampioningourmission. Their
dedication,adaptability,and resilienceamidstrecentchangesdeservecommendation.We remaincommitted to
supporting our employees in every possible manner moving forward.
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BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

Below is our programme portfolio from September 2022 to August 2023.

Education

Post 16 Offer

DuringtheyearwedeliveredLevel2,3andFoundationDegreeCourses.Thisworkengaged106local young
peopleaged 16 + across a range of abilitylevels.Our FE post 16 offer (levels2 and 3) achieveda 95% success and
retentionrate.Thiswasdueto111studentsenrollinginSeptemberandduetovariousreasons5 students left
programmewithoutcompletingthemainaim,thereforeleavinguswith106studentsattheendof the
academicyear.Onourfoundationdegreewestartedtheyearwith8firstyearstudentsand4third year
students,we completedthe year with 6 firstyear studentsand 4 thirdyears,givingus 75% successrate. 3 of our
thirdyearstudentsarenowemployedwithusandaredeliveringonthefootballsideoftheprogramme and
have support roles within education.
Thework was deliveredin partnershipwithBarnsleyCollege,Universityof SouthWalesand theEnglish Football
LeagueTrust.Thelearningenvironmentofaprofessionalfootballclubprovidesyoungpeoplewith a
non-traditionalalternativelearningenvironment.Ourresultswereachievedthroughhighqualityteaching and
learningbasedon effectiverelationships,fosteredby smallerclasssizesthatenablestutorsto devote additional
time to each student and enhance the learning experience.

Premier League Primary Stars

FundingtodelivertheinitiativewassuccessfullyrootedthroughthePremierLeagueCharitableFund and
providedfreesportingandeducationalactivitiesinprimaryschoolsettings.Curricularand extra-curricular
sessionsweredeliveredacrossa rangeofsports,Maths,EnglishandPSHEworkshopsdesignedtoreach inspire
andengagepupils.Theprogrammesupportedgreaterparticipationinsportwhilstimprovingthehealth and
confidence of participants.

Schools Programme

TheCharityhasofferedawiderangeofengagingsport-relatedprovisioninlinewiththeNational Curriculum
and key schoolagendas.Bothcurricularand extra-curricularactivitieswere fundedthroughchargingschools for
servicesor creativesponsorshipeventswhereproceedswere splitequallybetweenthe charityand  participating
schools.Toensurethehighestqualityofdelivery,sessionsweredeliveredbystaffqualifiedator working
towards the 1st4sport Level 3 Certificate in Supporting the Delivery of Physical & Level 3 / 4 HLTA in teaching PE.
EducationandSchoolSport.ThequalificationisdeliveredinpartnershipwiththeEnglishFAandaimsto raise
the standard of school sport delivery.

Sports Days

Throughoutthe year we supportedlocalprimaryschoolswith the coordinationand deliveryof SportsDays here
atOakwell.Thisofferprovedtobehugelypopularwithteachersthatareincreasinglyfindingitdifficult to
organisesucheventsduetoincreasingworkloads.Theinitiativecontinuestoreceivepositivefeedback from
children, teachers and spectating parents.
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Young Leaders Award

TheAwardprovidespupilswithanintroductiontoleadershipandcoaching.Mentoredbyqualified coaches,
pupilsaged11andovergainedknowledgeofhowtoorganisesessionsthataretransferableintoa community
sportsclub setting.The YoungLeaderAward aims to help learnersdevelopleadershipskills such as organisation,
communicationandteamwork.TheAwardalsohelpsbuildconfidenceandself-esteemastheytakeon the
responsibility of leading their peers and younger children.

Health

Fit Reds Programme

Funding was successfully accessed to allow continuation of Fit Reds, our flagship healthy lifestyle initiative.
TheprojectcoverstheBarnsleyareabuttargetedpromotionalactivityhasensuredthatthemajority of
participantsarerecruitedfromareasofhighestdeprivation.Theprojecthascontributedtowards addressing
someofthehealthinequalitiesthatcurrentlyexistwithintheborough.Theinitiativeagaindemonstrates the
abilityof professionalfootballclub-basedcharitiesin engaging'hardto reach'groupsand deliveringpositive and
measurable outcomes.

Team Talk

TeamTalkisalow-levelmentalhealthprogrammewhichisdesignedtosupportlocalmen'smental wellbeing.
Theprogrammeaimstoenablementoaccessandofferpeersupport,shareexperiences,tipsand coping
mechanisms whilst also having the opportunity to socialise and connect.
Speciallytrainedcoachesfacilitatesocial and conversationaltopics,whilst giving participantsthe choice of  taking
part in a number of activities.
The sessionsprovidemen with a safe spaceto engageand socialisewith otherswhilsthavingthe opportunity to
take part in pool, table tennis, table football and more.
Our TeamTalksessionsare opento all menandtherelaxedinformalenvironmentallowspeopleto dropin and
out of the sessions, attending when they need it the most.

Walking Football

WalkingFootballhasprovedpopularduringtheyear.TheweeklysessionsdeliveredatBarnsleyFootball Club
provideoldermen with the opportunityto rediscoverthe joys of playingfootball.The basic elementsof a  match
are made accessible to older participants through the game being slowed down to walking pace.
The activity addresses both inactivity and social isolation, which some participants experience in later life.

Fit & Fed with the Reds

Fit & Fed sessionsaim to tackleholidayhunger,engagingwith youngpeopleaged8-15situatedin the boroughs
mostdeprivedareasduringtheschoolholidays.ThedeliveryofthesessionsacrosstheBarnsleyBorough has
been fundedthroughthe HolidayActivitiesFund.The Fit & Fed sessionsincluded;PhysicalActivity,Multi Sports,
educational enrichment, refreshments and a healthy lunch.
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Turbo Tykes

Theindoorpay&playcyclingsessionaimstotargetmenaged16andabovetoincreasegeneralhealth and
fitness.Theprogrammeuses'MyRide'technologythatallowsparticipantstocyclearoundvirtual locations
whilst in the cycling studio at Honeywell Sports Village.

Strolling Reds

StrollingRedsis a freeweeklywalkingprogrammefor localadults.Theprogrammeis opento adults,with walks
commencingfromvariouslocationsaroundBarnsleyandsurroundingareas.Theweeklytwo-hourwalkaims to
helplocalpeoplegetoutofthehouseandimprovegeneralhealthinarelaxedandsupportive environment.
Addedtothehealthbenefits,thereisahugesocialaspecttothegroupincludinggettinginvolvedin theatre
nights and trips to the seaside.

Feel Good to Lose

FeelGoodtoLoseisasessiondeliveredatWilthorpeCommunityCentreandisdesignedforadultsofany age
whoarewishingtoimprovetheirfitnessorgeneralhealth.Theweeklysessionincludesnutritional advice
followedbyanhouroflightpracticalexercise.Theprogrammeisbasedonaneight-weekrollingbasis tackling
various topics around nutrition and fitness.

Fit for Football

FitforFootballwasdeliveredtoatotalof10localprimaryschoolsthroughfundingreceivedfrom Heart
ResearchUK.FitforFootballisaneducationandactivityprogrammedesignedtoimprovehearthealth among
primaryschoolchildrenby increasingknowledgeand promotinghealthier,more activelifestyles.Pupils engaged
inactivitiestailoredaroundthebenefitsofPhysicalActivity,theEatwellGuide,theHeart,andthefunctions of
theHeart.Deliveryinvolvedboththeoreticalandpracticalworkshopsculminatinginanengagingdigitalquiz to
review learning and to identify key outcomes.
Weengagedwithpupilsfromyears3to6duringtheschoolday.Pupilswerethengiventheopportunity to
extendtheirlearningandsportsparticipationthroughstructuredpathwayprogrammesincludingFriday &
Saturday Coaching Clubs, Premier League Kicks and wider activities.

Reds Connect

Reds Connectcreatesnew opportunitiesfor localpeoplein the CentralArea to engage,participateand  connect.
Ithelpsaddresssocialisolationandloneliness,allowingparticipantstoengendernewrelationshipsand enable
local people to get active.
RedsConnectisanall-ageapproachthatoffersopportunitiesformenandwomenofallagestoengage in
severalactivitiesdesignedtofacilitateall.Physicalactivitywillbeattheheartofallsessionsalbeit gentle
exercise,walkingormoreenergeticcircuitsandfootballactivity.RedsConnectwillhelpparticipantsto reduce
feelings of loneliness and social isolation by improving their physical health.
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Reds Connect North

FollowingthesuccessoftheCentralareaprojectwewerefundedbyNorthAreacounciltoruna similar
programme.Theoverallaimswerethesametoreducesocialisolation,buildconnectionsandimprove both
mentalandphysicalhealth.The3strandsconsistofanexercisesession,amen'smentalhealthsession called
Team Talk and an activity/games session called Extra Time Hub.

Safety Nets

Deliveredin partnershipwithChildandAdolescenceMentalHealthService(CAMHS),an 8-weekprogramme for
14-16year olds who are currentlyin the CAMHS systemor on a waitinglist to accesssupport.The programme is
amixtureofphysicalactivitywiththemesrunningalongsidedeliveredbyCAMHSnurses.Themes include
anxiety, social media, healthy lifestyle, family/friends support network and sleep.

Sports Participation

Coaching Clubs

FunfocusedCoachingClubshavebeendeliveredonaFridayandSaturdayatOakwell.The 'Matchday
Experience'hasalsobeendeliveredthroughoutthefootballseason.The'MatchdayExperience'provides fully
supervised coaching, lunch and culminates with entrance into a home league Barnsley FC fixture.

School Competitions

Duringtheyearwecoordinatedanddeliveredarangeofschoolfootballcompetitions.TheEnglish Football
LeagueTrustandPremierLeagueCharitablefundedcompetitionshavebecomekeyeventsinlocal school
calendars.ThelocalcompetitionshostedatOakwellprovidewinningschoolswithanopportunityto represent
Barnsley FC in both a Regional and National Finals competitions against other Football Club charities.
Thisyearalsosawtheimplementationofaschool'scompetitionpartnershipconsistingof12primary schools
acrossBarnsley.CompetitionsrangingfromfootballtodancewerefacilitatedatOakwell,withtheaim of
allowing a wider number of young people to participate in structured activities away from the school setting.

Holiday Courses

This activityprovidesopportunitiesfor childrenand youngpeopleto play sportin a fun and safe environment as
wellasofferingavaluablechildcareoptionforworkingparentsandcarers.Theprovisionoperatesona'pay &
play'basisandprovidesopportunitiesforchildrenandyoungpeopleaged5 to 14 yearsto engagein grassroots
sport with the focus on fun and physicalactivity.The sessionsalso providesignpostingopportunitiesfor talented
individuals into junior clubs or professional football club Academies.

Social Inclusion

- Anti Racism

TheCharityhas continuedto supportnationalanti-racismfootballcampaigns'Kickit Out'and'ShowRacism the
RedCard'.Throughraisingawarenesswithdedicatedfixtures,embeddingintoexistingworkandpromotion via
socialmediaoutletsandmatchdayprogrammes,wehavecontinuedtoraisetheprofileoftheseinitiatives in
ordertochallengeallformsofdiscriminationandcampaignforpositivechangebothwithinOakwell Stadium
and the wider community.
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Respect

Duringtheyear,wecontinuedtosupporttheFootballAssociation'swiderRespectinitiative.The programme
aimstoharnessyoungpeople'sloveoffootballtoencourageandpromotegoodbehaviour.Throughfun and
interactive sessions delivered in the school setting, participants were taught how to:
Thesessionshelpedpupilsunderstandtheconsequencesoftheirbehaviourandhowthiscanaffectnot just
themselvesbut othersat school,home and in the local community.The sessionswere deliveredover a  two-hour
periodwith one hour beingtheorybased,involvinginteractivevideosand worksheets,and the otherhour being
practical based, looking at aspects of respect within a sporting context.

Short Breaks

Thecontinuedsupportof BarnsleyCouncilthroughShortBreaksfundinghasenabledthecharityto maintain its
workinprovidingopportunitiesfordisabledchildren,youngpeopleandadultstoparticipateinsport. The
programmeprovideddisabledparticipantswith enjoyableand valuableexperiencesaway from their parents and
carers.In addition,parentsandcarersbenefitwitha valuablebreakfromcaring.To meettheneedsof families,
activitiesvary in lengthfromjusta few hoursto fullday provision.The rangeof activitiesdeliveredhas included
holiday,weekendmulti-sportsessionsaswellascompetitivefootballfixturesintheSouthYorkshire Ability
Counts League involving neighbouring football club charities.

Refugees

TheinitiativeprovidesweeklyinformalfootballtrainingsessionatOakwelltogivetheopportunity for
participantstodevelopskillsandmoreimportantlysocialisewithothers.Usingfootballtobreakdown barriers,
theprogrammeaimstoengagerefugeesandasylumseekerstofosterintegrationin theirlocalcommunities. In
addition,theprojectoffersparticipants,newtotheBarnsleyarea,theopportunitytoimprovetheir English
language skills to better support integration and rebuild their lives.

Refugee Women

This initiativeprovidewomen to access weekly sportsessions,enablingthe women to socialiseand exercise with
otherwomenwho are in a similarsituationas themselves.theprogrammeaimsto engagerefugeesand asylum
seekerstofosterintegrationintheirlocalcommunities.Inaddition,theprojectoffersparticipants,newto the
Barnsleyarea,theopportunityto improvetheirEnglishlanguageskillsto bettersupportintegrationand rebuild
their lives.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

Rucksack Project

We were delightedagainto supportthe RucksackProjectin December,by promotingthe initiativeand acting as
anofficialdropoffpoint.Theprojectisavoluntarymovementthatrevolvesaroundhelpingthosewho are
sleepingroughorareindesperateneedthroughoutthecoldwintermonths.Donationswererequested for
items that will help to make the life of somebody sleeping rough a little easier in the winter months.

Healthy Minds

Thisinitiativeaimwasforwomentohavetheopportunitytocometoa safeplace,socialiseandenableto talk
andengagewithotherWomenwhomaybeinsimilarsituationsintheirlifeandexpressany comments/feeling
and not be judged, they then will also take part in light intensity sporting activities on a weekly basis.
National Citizen Service
The NationalCitizenServiceProgramme(NCS) is a voluntarypersonaland socialdevelopmentprogrammefor 16
and17-yearolds.Theinitiativeis deliveredin partnershipwiththeEnglishFootballLeagueTrustandNCS Trust.
Theprogrammeincorporatesresidentialactivitiesinvolvingoutwardbound,team-buildingsessions and
culminateswithparticipantsplanninganddeliveringasocialactionprojectrelevanttotheirlocal community.
Theyoungpeople'sachievementsaremarkedwithagraduationevent.Thisprovidesanopportunity to
showcasetheirworkandachievements.Youngpeoplefacemanychallengesastheyemergefromtheir school
educationandprogressintofurthereducationortheworkplace.TheNCSprogrammeprovidesa solid platform
to supportkey transitionalperiodsin youngpeople'slives.It providesopportunitiesto developthe transferable
skillsessentialintheeducationalorworkenvironment.Ourcontinuedinvolvementhasprovideda huge
opportunitytoextendourreachanditsengagementofyoungpeople.Ourparticipationinthishigh profile
nationalgovernmentfundedprojecthas engenderedgreaterawarenessof ourwork locallywhilstenabling new
partnerships to be formed.
Aswemoveinto2023/24,thereareopportunitiestotenderforOpenforAllandtargetedgrantstodeliver a
revised NCS delivery model that would be significantly reduced in comparison to previous contracts.

Changemakers

TheChangemakerprogrammeisa standaloneprogrammewithopenaccesstoall15-17yearoldsbutalso acts
asanextensionphasetothemainNCSprogramme,thisistheroutemostparticipantstake.Theprogramme is
deliveredinpartnershipwiththeEFLandNCSTandisadevelopmentofthe"YouthBoard"and"Local Action
Group" from previous years.
Theprogrammeisyouthledwithyoungpeopledesigninganddeliveringsocialactionprojectsbasedaround a
passionprojectoftheirownoraprojectcontinuingtheNCSlegacyandvolunteeringonapervious project.
Regularteambuildingandrewardactivitiesoccurthroughouttheprogrammetomotivateyoungpeople and
celebratetheirsuccesses.TheChangemakerprogrammeisavaluedexperienceforyoungpeopleasit allows
themto add furtherskillsontotheirCV and show futureemployersa deeperknowledgeof the voluntary sector.
Graduatesof theChangemakerprogrammeoftenuse theplatformand NCS knowledgeto applyto become NCS
Staff on future programmes.
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Skills Boost

TheSkillsBoostinitiativeaimstodevelopyoungpeople'snon-classroombasedskills.Basedin localschools and
colleges,SkillsBoostcoverstopicsaroundMentalHealth,IndependentLiving,Employabilityand Post-Covid
Socialisation aimed at Year 11/12 students.

Every Player Counts

The 'EveryPlayerCountsProgramme'is fundedthroughThe WembleyNationalStadiumTrustand  administered
by EnglishFootballLeagueTrust.Theprogrammeaimsto increaseopportunitiesforlocalpeoplewithautism to
playsport,predominantlyfootball.ThestructuredsessionsdeliveredinDayCentresandGreenacre Special
School had a variety of objectives depending on the group's ability:
Participantsalsobenefitedfromstadiumtours,professionalfootballplayersvisitsandfreetickets to
Championship fixtures to celebrate their continued involvement.

Premier League Kicks

TheprojectfundedbyPremierLeagueCharitableFundaimstousethebrandofthePremierLeague and
BarnsleyFC to inspireyoungpeopleto get activein theircommunitiesand realisetheirpotential.The  structured
sessions provide opportunities for young people to develop skills and confidence.
Theinitiativealsoprovidessignpostingopportunitiesforyoungpeopleintopositivestructuredpathways whilst
workingwith partnersto createsaferand strongercommunities.Our PremierLeagueKicks programme received
anumberofmatchfundersthroughouttheyearincludingPoliceCrimeCommissionertoexpandour reach
across Barnsley.

Safeguarding

Over the courseof the year, concernshave continuedto be associatedwith low level mentalhealthissue, which
appearsto be a continuationof post-lockdownlife and the impactthis has had on serviceusers.We continue to
prioritisethesafeguardingarrangementsatBarnsleyFCCommunityTrustsuchthatwecansupport the
continuedwellbeingofthechildren,youngpeopleandvulnerableadultswhoattendourprogramme. Through
theappointmentofanewSafeguardingTeam,consistingofadesignatedsafeguardingLeadand3 designated
safeguardingofficers,wearereviewingcurrentpoliciesandbringingthemtolifeasworkingdocuments that
aspiretomeetthecurrentneedsofourcommunity.In-houseCPDisdeliveredregulararoundrecording and
reportingconcernsand the correctchannelsthatfollowwhen doingso, focussingon how to recognise, respond,
reportandrecordconcernsandhowtobestutiliseoursafeguardingplatformMyConcern.Our education
provisionhas moved acrossto CPOMS as a recodingplatformfor concernsrelatingto studentsto fall in line with
BarnsleyCollegesrecordingsystems.In-housetrainingdeliveredwiththesupportofBarnsley College
safeguarding staff to ensure all education staff are familiar with the platform and how best to utilise it.
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Partnerships

Thereistremendousvalueinworkingcollaborativelytofurtheradvanceourwork.Workingwith like-minded
organisationsavoidsduplicationofwork,allowsthepoolingofbothskillsandresourcestodeliver greater
impactincommunities.Italsoprovidestheopportunitytoincreaseourreachtonewaudiences,broaden our
knowledge and programme portfolio.
Whilst not exhaustive, the below list highlights our key partners, whose contributions we value greatly:
- Barnsley Football Club
- Age UK - BOPPA
- Barnsley Metropolitan Borough Council
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STRATEGIC REPORT

Financial review

Financial position

In summary,duringthe periodthe Charityreportsan operatingdeficitof £53,720comparedto a £43,784 deficit
in the previous year.
The financial results and explanatory notes for the year are detailed on pages 22 to 40.

Reserves policy

Thetrusteespolicyis toholdsufficientreserves(beingunrestrictedotherthanfixedassets)tocoverfourto six
monthsofannualbudgetedexpenditure.Thereservesareneededintheeventofunexpectedcosts, reduced
fundinglevels,supportcashflowordevelopmentofourcurrentprincipalactivities.Inordertoenable trustees
tomonitorthereserves,quarterlyreportspreparedbytheHeadofFinanceincludedetailsofreserve levels.
Monitoringlevelsofreservescanbeagoodindicatoroftheunderlyingfinancialhealthofthecharity and
potential problems.
Thetrusteesconsidertheideallevelsofreserves,ona straight-lineexpenditurebasis,basedona reviewof the
currentyearfinancialstatementsandthe2023/2024expenditurebudget,asof31stAugust2023would be
between£350,000and £500,000.Thetrusteesnotea needto revisitthepolicyand considerits adequacyas  we
gointoournewfinancialyear.TheBoardhassetitspriorities,aftersignificantoperationalchangesin the
currentyear,forincreasingtheCharity'sreserves,andwillcontinuetoappraiseopportunitiesfor both
short-term and long-term investments.
Theactualreservesstandat£422,946comparedto£451,287lastyear.Thisincludesthedesignatedfunds of
£70,287thathavebeensetasidefortheon-goingmaintenanceandfuturereplacementoftheArtificial Grass
PitchfundedprimarilybythePremierLeagueCharitableFundinOctober2013.Thepresentreserve levels
therefore fall within the target range.
Insummary,trusteesareconfidentthattheywouldbeabletocontinuethecurrentactivitiesofthecharity in
the event of any significant reduction in funding.
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STRATEGIC REPORT

Future plans

Themissionofthecharityistoinspire,improveandpositivelychangeslivesinourcommunity.Inorderto do
this, we continually review our current performance, opportunities and development areas.
A new organisationalStrategywill providecleardirectionof whereour collectiveenergiesneedto be heading in
orderto bestrespondto localneeds,challengesandopportunitiesto extendourreach.Theperiodhas allowed
ustoconsiderourjourneytodate,ourcurrentpositionandcontemplatebothinternaland external
environments.
AsaCharity,weneedtobemorevisibleinthelocalcommunitytoensurethatresidentsacross Barnsley
understandour aims, missionand how to connectwith us. It is also importantfor us to highlightour social value
of our work to existingand new partnerorganisationsto enablegrowth.Thiswork will be driventhrougha new
marketingandcommunicationsplanthatisbeingdevelopedinalignmentwithBarnsleyFCandour new
strategy.
Aswecontinuetodevelopasanorganisation,wewillcontinuetodiversifyourincomestreams,ensuring we
safeguardthe Charityand continueto meet the needs of local people.This will includereviewingfundraising and
opportunities available to our Charity and linking closer with Barnsley FC to raise our profile.
Internaldevelopmentwillcontinuetoensurethatwe arenotjustcompliantbutefficientandeffectivein what
we do as a Charity.
Withastrengtheningorganisationalstructure,healthyfundingpipelineandrenewedfocus,wepress ahead
confidentlywithouraimtotackletheboroughsgreatestchallengesusingBarnsleyFootballClubandsport as
vehicles to deliver social good. There has never been a greater need and relevancy to our work.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

BarnsleyFC CommunityTrustLimitedis a companylimitedby guarantee,governedby itsArticlesof Association
dated 5th February2007. It is registeredas a charitywith the CharityCommission.The liabilityof the members is
limited to an amount not exceeding £10.
Page 14
BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Whenconsideringappointingnewtrustees,theboardhasregardtotherequirementforanyspecialist skills
needed in order to support the charity's existing or future work.
Newtrusteesareinvitedandencouragedtoattendactivitysessionsandmeetteammembersto familiarise
themselveswiththeorganisationandthecontextwithinwhichitoperates.Additionally,trusteesare already
familiarwiththepracticalworkoftheorganisationhavingbeenbriefedbytheChiefExecutiveOfficeron such
issues as:

Organisational structure

BarnsleyFCCommunityTrustLimitedisaregisteredcharityandassuchisoperatedbyaboardof trustees
(directorsforcompanypurposes).ThetrusteesaredrawnfromBarnsleyFootballClubandthe wider
community.The boardof trusteesmeetquarterlyand providestrategicguidanceand governance.The charity is
continuallyseekingtodevelopa broaderskillmixoftrusteesin ordertosupportgrowthanddevelopment. The
HeadofFoundationisresponsibleforsettingandcommunicatingthevisionandensuringtheorganisation is
headinginonedirectionaswellasensuringthattheboardoftrusteesfulfilsitsgovernanceresponsibilities. All
areasofoperationsarereporteduponbytheHeadofFoundationtotheboardoftrusteesat quarterly
meetings.TheHeadofFoundationmanagestheday-to-daybusinessoftheTrustwiththesupportofa senior
managementteam who are responsiblefor the coordinationand developmentof services.This is supportedby  a
team of Community Coaches and Education Tutors who deliver activities.
Page 15
BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related parties

Thecharityhasestablisheda widerangeof key partnerslocallyandnationallyin ordertodelivera broad range
ofactivities.Thecharityevolvedfroma'notforprofit'scheme,operatingunderthebannerofFootballin the
Community,establishedin1987inpartnershipwithBarnsleyFootballClubandtheFootballers' Further
Education&VocationalTrainingScheme(theFFE&VTSbeinganorganisationfundedbythe Professional
Footballers' Association).
TheEnglishFootballLeagueTrustandPremierLeagueCharitableFundhavecontinuedtoprovide national
supportandguidancewhilstadministeringcoreandprojectfundingfollowingcomplianceofthe annual
CapabilityCodeofPracticeassessment.TheEnglishFootballLeagueTrustandPremierLeagueCharitable Fund
arenationalfootballcharitiesthatunitetheinspirationalworkdeliveredacrossEnglandandWalesby its
networkofprofessionalfootballclub-basedcharities.Wearegratefulforthecontinuedsupportof Barnsley
FootballClubandits'playingstaffwho in partnershipwiththeProfessionalFootballersAssociationhave greatly
increased the reach and impact of our work.
Thecharityis anindependentorganisationregisteredas botha companylimitedby guaranteeanda  registered
charity,withgovernanceprovidedbytheboardoftrustees.Ithasatwentysixyearconnectionwith Barnsley
FootballClub,deliveringcommunityandcharitableactivitiesontheirbehalf.However,it operates
independentlyoftheFootballClubandalthoughoneofthecharity'strusteesarerepresentativesof Barnsley
FootballClub,thisis balancedby the presenceof independenttrusteeson the board.Thisremains fundamental
totheoverallsuccessandsustainabilityof thecharity.Thereis a ServiceLevelAgreementin placethat outlines
thesupportBarnsleyFootballClubprovidesforitscharity.Thecharitymustcontinuetodemonstrate added
valueintheworkwedeliverwithaviewtoremainingfrontandcentretoBarnsleyFootballClubs' long-term
CorporateSocialResponsibilitystrategy.Thekeydriverinthisrelationshipisharnessingtheabilityofsport and
the Barnsley Football Club brand to engage and improve the lives of local people.

Risk management

The trusteeshave a dutyto identifyand regularlyreviewthe risks which the charityis exposedto in the delivery
ofitsworkandensureappropriatecontrolsareinplacetomitigatesuchrisks.Thetrusteesactivelyreview the
majorriskswhichthecharitablecompanyfacesonaregularbasis.TheCharityhasdevelopedsystems to
monitorandcontroltheserisksandtomanageanyimpacttheymayhaveontheorganisation'sfuture. The
systemsofinternalcontrolaredesignedtoprovidereasonable,butnotabsolute,assuranceagainst material
misstatement or loss. They include:
- A strategic plan and an annual budget approved by the trustees;
-
Monthlymanagementaccountswhichshowvariancefrombudgetandre-forecastanticipatedresultsfor the
year, which are reviewed by the trustees;
Page 16
BARNSLEY FC COMMUNITY TRUST LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Thetrustees(whoarealsothedirectorsofBarnsleyFCCommunityTrustLimitedforthepurposesof company
law) are responsiblefor preparingthe AnnualReportand the financialstatementsin accordancewith applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylaw requiresthetrusteesto preparefinancialstatementsfor eachfinancialyearwhichgivea true and
fairviewofthestateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplication of
resources,includingtheincomeandexpenditure,ofthecharitablecompanyforthatperiod.In preparing those
financial statements, the trustees are required to
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracy at
anytimethefinancialpositionofthecharitablecompanyandtoenablethemtoensurethatthe financial
statementscomplywiththeCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsof the
charitablecompanyandhencefortakingreasonablestepsforthepreventionanddetectionoffraudand other
irregularities.
In so far as the trustees are aware:

AUDITORS

Theauditors,GibsonBoothLimited,willbeproposedforre-appointmentattheforthcomingAnnual General
Meeting.
Reportofthetrustees,incorporatingastrategicreport,approvedbyorderoftheboardoftrustees,as the
company directors, on 16 May 2024 and signed on the board's behalf by:
Mr D Watson - Trustee
Page 17
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNSLEY FC COMMUNITY TRUST LIMITED

Opinion

We have auditedthe financialstatementsof BarnsleyFC CommunityTrustLimited(the 'charitablecompany') for
theyearended31August2023whichcomprisetheStatementofFinancialActivities,theBalanceSheet, the
CashFlowStatementandnotestothefinancialstatements,includingasummaryofsignificant accounting
policies.Thefinancialreportingframeworkthathasbeenappliedintheirpreparationisapplicablelaw and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))and applicable
law.OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfor the
auditofthefinancialstatementssectionofourreport.Weareindependentofthecharitablecompany in
accordancewiththeethicalrequirementsthatarerelevanttoourauditofthefinancialstatementsinthe UK,
includingtheFRC'sEthicalStandard,andwehavefulfilledourotherethicalresponsibilitiesinaccordance with
theserequirements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriate to
provide a basis for our opinion.

Conclusions relating to going concern

Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasis of
accounting in the preparation of the financial statements is appropriate.
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoevents or
conditionsthat,individuallyorcollectively,maycastsignificantdoubtonthecharitablecompany'sability to
continueasagoingconcernforaperiodofatleasttwelvemonthsfromwhenthefinancialstatements are
authorised for issue.
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedin the
relevant sections of this report.
Page 18
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNSLEY FC COMMUNITY TRUST LIMITED

Other information

Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisesthe information
includedin theAnnualReport,otherthanthefinancialstatementsandourReportof theIndependent Auditors
thereon.
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttothe extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connectionwithour auditof thefinancialstatements,our responsibilityis to readtheotherinformation and,
indoingso,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatements or
ourknowledgeobtainedintheauditorotherwiseappearstobemateriallymisstated.Ifweidentify such
materialinconsistenciesorapparentmaterialmisstatements,wearerequiredtodeterminewhetherthis gives
risetoamaterialmisstatementinthefinancialstatementsthemselves.If,basedontheworkwe have
performed,weconcludethatthereisamaterialmisstatementofthisotherinformation,wearerequired to
report that fact.  We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the lightof the knowledgeand understandingof the charitablecompanyand its environmentobtainedin the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
WehavenothingtoreportinrespectofthefollowingmatterswheretheCompaniesAct2006requiresus to
report to you if, in our opinion:

Responsibilities of trustees

As explainedmore fully in the Statementof Trustees'Responsibilities,the trustees(who are also the directors of
thecharitablecompanyforthepurposesofcompanylaw)areresponsibleforthepreparationofthe financial
statementsandforbeingsatisfiedthattheygiveatrueandfairview,andforsuchinternalcontrolas the
trusteesdetermineisnecessarytoenablethepreparationoffinancialstatementsthatarefreefrom material
misstatement, whether due to fraud or error.
In preparingthefinancialstatements,thetrusteesare responsiblefor assessingthecharitablecompany's ability
tocontinueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthe going
concernbasisofaccountingunlessthetrusteeseitherintendtoliquidatethecharitablecompanyorto cease
operations, or have no realistic alternative but to do so.
Page 19
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNSLEY FC COMMUNITY TRUST LIMITED

Our responsibilities for the audit of the financial statements

Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholeare free
frommaterialmisstatement,whetherduetofraudorerror,andtoissuea ReportoftheIndependent Auditors
that includesour opinion.Reasonableassuranceis a high level of assurance,but is not a guaranteethat an  audit
conductedinaccordancewithISAs(UK)willalwaysdetectamaterialmisstatementwhenit exists.
Misstatementscan arise from fraudor error and are consideredmaterialif, individuallyor in the aggregate, they
couldreasonablybe expectedto influencetheeconomicdecisionsof userstakenon thebasisof these financial
statements.Irregularities,includingfraud,are instancesof non-compliancewith laws and regulations.We  design
proceduresinlinewithourresponsibilities,outlinedabove,todetectmaterialmisstatementsinrespect of
irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gainedan understandingof thelegaland regulatoryframeworkapplicableto thecharityand theindustry in
whichitoperates,andconsideredtheriskofactsbythecharitythatwerecontrarytoapplicablelaws and
regulations,includingfraud.Wedesignauditprocedurestorespondtotherisk,recognisingthattheriskof not
detectinga materialmisstatementdue to fraudis higherthanthe risk of not detectingone resultingfrom error,
asfraudmayinvolvedeliberateconcealmentby,forexample,forgeryorintentionalmisrepresentations, or
through collusion.
Wefocussedonlawsandregulationswhichcouldgiverisetoamaterialmisstatementinthe financial
statements,including,but not limitedto the CharitySORP and UK tax legislation.Our testsincludedagreeing the
financialstatementdisclosurestounderlyingsupportingdocumentationandenquirieswith management.We
didnotidentifyanykeyauditmattersrelatingtoirregularities,includingfraud.Asinallouraudits,we also
addressedtheriskofmanagementoverrideofinternalcontrols,includingtestingjournalsand evaluating
whethertherewasevidenceofbiasbythedirectorsthatrepresentedariskofmaterialmisstatementdue to
fraud.
Becauseoftheinherentlimitationsofanaudit,thereisa riskthatwe willnotdetectallirregularities, including
thoseleadingto a materialmisstatementin the financialstatementsor non-compliancewith regulation.The risk
increasesthemorethatcompliancewithalaworregulationisremovedfromtheeventsand transactions
reflectedinthefinancialstatements,aswewillbelesslikelytobecomeawareofinstancesof non-compliance.
Theriskisalsogreaterregardingirregularitiesoccurringduetofraudratherthanerror,asfraud involves
intentional concealment, forgery, collusion, omission or misrepresentation..
Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedonthe Financial
ReportingCouncil'swebsiteat www.frc.org.uk/auditorsresponsibilities.This descriptionforms part of our Report
of the Independent Auditors.
Page 20
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNSLEY FC COMMUNITY TRUST LIMITED

Use of our report

This reportis made solelyto the charitablecompany'smembers,as a body,in accordancewith Chapter3 of  Part
16oftheCompaniesAct2006.Ourauditworkhasbeenundertakensothatwemightstatetothe charitable
company'smembersthosematterswearerequiredtostatetotheminanauditors'reportandforno other
purpose.To the fullestextentpermittedby law, we do not acceptor assumeresponsibilityto anyoneother than
the charitablecompanyand the charitablecompany'smembersas a body,for our auditwork, for thisreport, or
for the opinions we have formed.
Scott Mell FCA (Senior Statutory Auditor)
for and on behalf of Gibson Booth Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
17 May 2024
Page 21
BARNSLEY FC COMMUNITY TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and grants
2
Charitable activities
5
Education
Football League Limited
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Cost of charitable activities
Sundry activities
Football League Limited
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
2,614
440,656
81,822
140,198
827
666,117
716,633
-
-
716,633
(50,516)
550,225
499,709
Restricted
funds
£
236,569
-
119,500
60,000
-
416,069
299,773
-
119,500
419,273
(3,204)
11,950
8,746
31.8.23
Total
funds
£
239,183
440,656
201,322
200,198
827
1,082,186
1,016,406
-
119,500
1,135,906
(53,720)
562,175
508,455
31.8.22
Total
funds
£
212,612
613,033
127,840
134,455
41
1,087,981
1,038,613
8,480
84,672
1,131,765
(43,784)
605,959
562,175
The notes form part of these financial statements
Page 22
BARNSLEY FC COMMUNITY TRUST LIMITED

BALANCE SHEET 31 AUGUST 2023

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.8.23
£
80,509
186,330
306,460
492,790
(64,844)
427,946
508,455
508,455
499,708
8,747
508,455
31.8.22
£
103,449
164,542
360,868
525,410
(66,684)
458,726
562,175
562,175
550,225
11,950
562,175
Thefinancialstatementswereapprovedby theBoardof Trusteesandauthorisedforissueon 16 May 2024 and
were signed on its behalf by:
Mr D Watson - Trustee
The notes form part of these financial statements
Page 23
BARNSLEY FC COMMUNITY TRUST LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.8.23
£
(53,501)
(53,501)
(907)
(907)
(54,408)
360,868
306,460
31.8.22
£
13,503
13,503
(17,473)
(17,473)
(3,970)
364,838
360,868
The notes form part of these financial statements
Page 24
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023

1.
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.8.23
£
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
(53,720)
Adjustments for:
Depreciation charges
23,846
(Increase)/decrease in debtors
(21,787)
Decrease in creditors
(1,840)
Net cash (used in)/provided by operations
(53,501)
31.8.22
£
(43,784)
22,766
60,832
(26,311)
13,503
2.ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.22 Cash flow At 31.8.23
£ £ £
Net cash
Cash at bank 360,868 (54,408) 306,460
360,868 (54,408) 306,460
Total 360,868 (54,408) 306,460
The notes form part of these financial statements
Page 25
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES

General information and basis of preparation

BarnsleyFC CommunityTrustLimitedis a companylimitedby guarantee.In the event of the charity being
woundup,theliabilityinrespectoftheguaranteeislimitedto£10permemberofthecharity. The
addressoftheregisteredofficeisgiveninthecharityinformationonpage1ofthese financial
statements.Thenatureof thecharity'soperationsand principalactivitiesare theprovisionof footballing
activities on behalf of Barnsley Football Club.
Thecharityconstitutesa publicbenefitentityas definedby FRS 102.Thefinancialstatementshave been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019)', and  the Companies Act 2006.
Thefinancialstatementsarepreparedonagoingconcernbasisunderthehistoricalcost convention,
modifiedto includecertainitemsat fair value.The financialstatementsare presentedin sterlingwhich is
the functional currency of the charity and rounded to the nearest pound.
Thesignificantaccountingpoliciesappliedinthepreparationofthesefinancialstatementsareset out
below. These policies have been consistently applied to all years presented unless otherwise stated.

Judgements and key sources of estimation uncertainty

Nojudgementshavebeenmadeintheprocessofapplyingthebelowaccountingpoliciesthathave had
the most significant effect on amounts recognised in the financial statements.
Therearenokeyassumptionsconcerningthefutureandotherkeysourcesofestimationuncertainty at
thereportingdatethathavea significantriskofcausingmaterialadjustmenttothecarryingamounts of
assets and liabilities within the next financial year.

Funds

Unrestrictedfundsareavailableforuseatthediscretionofthetrusteesinfurtheranceofthe general
objectives of the charity and which have not been designated for other purposes.
Designatedfundscompriseunrestrictedfundsthathavebeensetasidebythetrusteesfor particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restrictedfundsarefundswhicharetobeusedinaccordancewithspecificrestrictionsimposed by
donorsorwhichhavebeenraisedbythecharityforparticularpurposes.Thecostofraising and
administeringsuch fundsare chargedagainstthe specificfund.The aim and use of each restrictedfund is
set out in the notes to the financial statements.
continued...
Page 26
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES - continued

Income recognition

AllincomingresourcesareincludedintheStatementofFinancialActivities(SoFA)whenthecharity is
legallyentitledtotheincomeafteranyperformanceconditionshavebeenmet,theamountcan be
measured reliably and it is probable that the income will be received.
NoamountisincludedinthefinancialstatementsforvolunteertimeinlinewiththeSORP(FRS 102).
Further detail is given in the Trustees' Annual Report.
Incomefromtradingactivitiesincludesincomeearnedfromfundraisingeventsandtradingactivities to
raisefundsforthecharity.Incomeisreceivedinexchangeforsupplyinggoodsandservicesinorder to
raise funds and is recognised when entitlement has occurred.
Incomefromgovernmentandothergrantsisrecognisedatfairvaluewhenthecharityhas entitlement
afterany performanceconditionshavebeenmet,it is probablethattheincomewillbe receivedand the
amountcanbemeasuredreliably.Ifentitlementisnotmetthentheseamountsaredeferred. These
grantsand voluntaryincomeare includedin incomingresourceswhen theseare receivableand allocated
appropriately between unrestricted and restricted income depending upon restrictions imposed.
Donations and legacies are accounted for when they are received.
Investmentincomeisearnedthroughholdingassetsforinvestmentpurposessuchasshares and
property.Itisincludedwhentheamountcanbemeasuredreliably.Interestincomeisrecognised using
the effective interest method.

Expenditure recognition

Allexpenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostsrelatedtothecategory.Expenditureisrecognisedwherethereisalegal or
constructiveobligationtomakepaymentstothirdparties,itisprobablethatthesettlementwill be
required and the amount of the obligation can be measured reliably.
Charitableactivitiesincludeexpenditureassociatedwithprovidingsportingservicestothe local
community. This includes both the direct costs and support costs relating to these activities.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.

Tangible fixed assets

Tangiblefixedassetsarestatedatcostlessaccumulateddepreciationandaccumulated impairment
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
continued...
Page 27
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciationisprovidedonalltangiblefixedassets,atratescalculatedtowriteoffthecost, less
estimatedresidualvalue,of eachasseton a straightlinebasisovertheshorterof therelevantperiod or,
wheretheassethasbeenobtainedviaafundedproject,thelengthoftheproject/fundingstream as
follows:
Equipment - Straight line over 7 years
Office equipment - Straight line over 5 years
Leasehold property improvements - Straight line over 10 years

Taxation

Thecharityisanexemptcharitywithinthemeaningofschedule3oftheCharitiesAct2011and is
consideredtopassthetestssetoutinParagraph1Schedule6FinanceAct2010andthereforeit meets
the definition of a charitable company for UK corporation tax purposes.

Hire purchase and leasing commitments

Rentalspaidunderoperatingleasesare chargedto the Statementof FinancialActivitieson a straight line
basis over the period of the lease.

Financial instruments

TheCharityhaselectedto applytheprovisionsof Section11 'BasicFinancialInstruments'andsection 12
'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.
FinancialinstrumentsarerecognisedintheCharity'sbalancesheetwhentheCharitybecomesparty to
the contractual provision of the instrument.
Financialassetsandliabilitiesareoffset,withthenetamountspresentedinthefinancial statements,
whenthereisalegallyenforceablerighttosetofftherecognisedamountsandthereisanintention to
settle on a net basis or to realise and settle the liability simultaneously.

Debtors and creditors receivable/payable within one year

Debtorsand creditorswith no statedinterestrate and receivableor payablewithin one year are  recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.

Provisions

Provisionsarerecognisedwhenthecharityhasanobligationatthebalancesheetdateasaresultof a
pastevent,itisprobablethatanoutflowofeconomicbenefitswillberequiredinsettlementand the
amount can be reliably estimated.
continued...
Page 28
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES - continued

Employee benefits

Whenemployeeshaverenderedservicetothecharity,short-termemployeebenefitstowhich the
employeesareentitledarerecognisedattheundiscountedamountexpectedtobepaidinexchange for
that service.

Pension costs

ThecharitablecompanymadecontributionstoaseparateGroupStakeholderScheme.These annual
contributions payable are charged to the statement of financial activities.

2. DONATIONS AND GRANTS

Donations
Sundry
Kickstart
Health Activities and Food
Active Through Football
Healthy Heart
Central Area Social Isolation
Team Talk
Transition with the Reds
31.8.23
£
2,075
81,390
-
41,456
85,913
-
22,351
5,998
-
239,183
31.8.22
£
-
40,327
20,954
46,737
44,200
21,261
15,664
12,238
11,231
212,612
Of thedonationsand legaciesabove,£236,569(2022:£126,940)was attributableto restrictedfunds and
£2,615 (2022: £85,672) was attributable to unrestricted funds.
continued...
Page 29
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

3. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Sundry income
Soccer Schools and Courses
Aiming High
31.8.23
£
12,935
127,263
60,000
200,198
31.8.22
£
1,964
72,491
60,000
134,455
oftheincomefromothertradingactivities,£60,000(2022:£nil)wasattributabletorestrictedfunds and
£140,198 (2022: £134,445) was attributable to unrestricted funds.

4. INVESTMENT INCOME

INVESTMENT INCOME
31.8.23 31.8.22
£ £
Investment Income 827 41
All investment income, for both the current and prior year, relates to unrestricted funds.

5. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
Restricted
funds
Total
31.8.23
Total
31.8.22
£ £ £ £
Sundry activities 4,821 - 4,821 -
Education 440,656 - 440,656 613,033
Football League Limited 81,722 119,500 201,222 127,840
527,199 119,500 646,699 740,873
continued...
Page 30
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

6.
CHARITABLE ACTIVITIES COSTS
Cost of charitable activities
Football League Limited
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rent
Facility hire
Motor and travel expenses
Equipment, repairs and replacements
Telephone
Prizes
8.
SUPPORT COSTS
Management
£
Cost of charitable activities
111,107
Direct
Costs (see
note 7)
£
868,371
119,500
987,871
Finance
£
5,955
continued...
Page 31
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:
Training
Learner registrations
Office expenses
Advertising
General costs
Bad debt
Depreciation
Insurance
Bank charges
Auditors' remuneration
Auditors' remuneration for non audit
work
Legal fees
31.8.23
Cost of
charitable
activities
£
13,304
-
33,512
1,756
36,196
2,493
23,846
2,585
3,370
4,800
7,920
18,253
148,035
31.8.22
Total
activities
£
11,383
4,121
36,050
3,531
29,861
-
22,766
-
3,261
4,800
10,800
12,765
139,338

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
31.8.23 31.8.22
£ £
Auditors' remuneration 4,800 4,800
Auditors' remuneration for non audit work 7,920 10,800
Depreciation - owned assets 23,847 22,766
Other operating leases 16,000 48,000
continued...
Page 32
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2023norfor the
year ended 31 August 2022.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31August2023norfortheyear ended
31 August 2022.

11. STAFF COSTS

The average monthly number of employees during the year was as follows:
Employees
No employees received emoluments in excess of £60,000.
31.8.23
51
31.8.22
53
31.8.23 31.8.22
£ £
Wages and salaries 805,942 782,836
Social security costs 46,684 53,489
Pension costs 14,228 14,758
Staff expenses 3,913 1,427
870,767 723,610
Thetotalamountofemployeebenefitsreceivedbykeymanagementpersonnelis£171,519 (2022:
£220,243).The Trustconsidersits key managementpersonnelcompromiseHead of foundationand  other
managers.
continued...
Page 33
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

12. TANGIBLE FIXED ASSETS

Property
improvements
£
COST
At 1 September 2022
96,468
Additions
-
At 31 August 2023
96,468
DEPRECIATION
At 1 September 2022
42,436
Charge for year
9,646
At 31 August 2023
52,082
NET BOOK VALUE
At 31 August 2023
44,386
At 31 August 2022
54,032
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
Equipment
£
45,971
-
45,971
25,837
4,719
30,556
15,415
20,134
Office
Equipment
£
82,070
907
82,977
52,787
9,482
62,269
20,708
29,283
31.8.23
£
22,913
-
163,417
186,330
Totals
£
224,509
907
225,416
121,060
23,847
144,907
80,509
103,449
31.8.22
£
74,707
4,290
85,545
164,542

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...
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BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.23 31.8.22
£ £
Trade creditors 22,149 12,451
Social security and other taxes 9,543 16,886
Other creditors 8,065 2,037
Accruals and deferred income 25,087 35,310
64,844 66,684

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
£
Fixed assets
76,762
Current assets
487,790
Current liabilities
(64,844)
499,708
Restricted
funds
£
3,747
5,000
-
8,747
31.8.23
£
48,000
31.8.23
Total
funds
£
80,509
492,790
(64,844)
508,455
31.8.22
£
48,000
31.8.22
Total
funds
£
103,449
525,410
(66,684)
562,175

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

continued...
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BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Astroturf Designated Fund
Restricted funds
Transition with Reds
Active Through Football
Healthy Heart
Multiply Workshop
TOTAL FUNDS
At 1.9.22
£
484,658
65,567
550,225
4,901
1,812
5,237
-
11,950
562,175
Net
movement
in funds
£
(55,237)
4,720
(50,517)
(4,901)
(379)
(2,923)
5,000
(3,203)
(53,720)
At
31.8.23
£
429,421
70,287
499,708
-
1,433
2,314
5,000
8,747
508,455
continued...
Page 36
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Astroturf Designated Fund
Restricted funds
Premier League Kicks
Premier League Primary Stars
Safety Nets
Transition with Reds
Summer Sports Van
Active Through Football
Healthy Heart
Social Isolation Challenge
Street Games UK
Multiply Workshop
Wombwell Kicks
Ramp up
Sector Routways
Team Talk
PFA Core Fund
Holiday Activities and Food
Short Break Activities
TOTAL FUNDS
Incoming
resources
£
661,397
4,720
666,117
50,000
50,000
2,945
25,265
7,815
85,913
-
22,351
17,127
8,464
7,000
6,235
6,000
5,998
19,500
41,456
60,000
416,069
1,082,186
Resources
expended
£
(716,634)
-
(716,634)
(50,000)
(50,000)
(2,945)
(30,166)
(7,815)
(86,292)
(2,923)
(22,351)
(17,127)
(3,464)
(7,000)
(6,235)
(6,000)
(5,998)
(19,500)
(41,456)
(60,000)
(419,272)
(1,135,906)
Movement
in funds
£
(55,237)
4,720
(50,517)
-
-
-
(4,901)
-
(379)
(2,923)
-
-
5,000
-
-
-
-
-
-
-
(3,203)
(53,720)
continued...
Page 37
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Astroturf Designated Fund
Restricted funds
Wembley National Stadium Trust
Premier League Kicks
Premier League Primary Stars
Heritage Lottery Fund
South Area Healthy Lifestyles
Safety Nets
This Girl Can
Transition with Reds
Summer Sports Van
Active Through Football
Healthy Heart
TOTAL FUNDS
At 1.9.21
£
418,889
69,447
488,336
3,240
56,843
40,001
73
1,001
1,762
4,118
5,510
5,075
-
-
117,623
605,959
Net
movement
in funds
£
17,159
(3,880)
13,279
-
(22,512)
(40,001)
(73)
-
-
(4,118)
2,592
-
1,812
5,237
(57,063)
(43,784)
Transfers
between
funds
£
48,610
-
48,610
(3,240)
(34,331)
-
-
(1,001)
(1,762)
-
(3,201)
(5,075)
-
-
(48,610)
-
At
31.8.22
£
484,658
65,567
550,225
-
-
-
-
-
-
-
4,901
-
1,812
5,237
11,950
562,175
continued...
Page 38
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Astroturf Designated Fund
Restricted funds
Premier League Kicks
Premier League Primary Stars
Heritage Lottery Fund
This Girl Can
Transition with Reds
Summer Sports Van
Active Through Football
Healthy Heart
Social Isolation Challenge
Kiskstart
Commissioner Community
TOTAL FUNDS
Incoming
resources
£
934,282
4,600
938,882
22,159
-
-
-
11,230
6,250
44,200
21,260
15,664
20,954
7,382
149,099
1,087,981
Resources
expended
£
(917,123)
(8,480)
(925,603)
(44,671)
(40,001)
(73)
(4,118)
(8,638)
(6,250)
(42,388)
(16,023)
(15,664)
(20,954)
(7,382)
(206,162)
(1,131,765)
Movement
in funds
£
17,159
(3,880)
13,279
(22,512)
(40,001)
(73)
(4,118)
2,592
-
1,812
5,237
-
-
-
(57,063)
(43,784)

Designated fund

Duringtheyearended31August2023notransferwasmadefromunrestrictedfundsto designated
funds.ThisfundcontainsthesurplusreceivedfromtherentoftheAstroturfpitchesandiskeptas a
designatedfundtofinancetherepairorreplacementoftheAstroturf.Thisisexpectedtocost around
£250,000.
Restrictedfundingwasreceivedduringtheyearintheformofgrantsfromvarioussources,details of
which are as follows:
PremierLeagueKicks- projectengagingyoungpeopleand deliveringregularfootball,sportand personal
development activiti es in areas of high need.
-
PremierLeaguePrimaryStarsfreesportingandPSHEworkshopsinprimaryschoolsettings delivering
curricular and extra-curricular sessions designed to reach new participants.
continued...
Page 39
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

17. MOVEMENT IN FUNDS - continued

SafetyNets-deliveredinpartnershipwithCAMHS,SafetyNetshelpstoalleviatemental health
difficultiesexperiencedbyyoungpeoplewhohavecompletedaCAMHSassessment,butare awaiting
intervention.Theprogramhas2distinctdeliverystrands:an8-weektargetedintervention combining
workshops and physical activity and a weekly after-school session.
TransitionwiththeReds- a projectdesignedtoimprovetheemotionalwellbeingofpupils transitioning
back to school, albeit from primary to secondary or the the return after lockdown.
SummerSportsVan - theinitiativewas aimedat enablingchildrenandyoungpeopleacrossBarnsley get
active and stay co nnected during the summer holidays.
-
ActiveThroughFootballSportEnglandlottery-fundedinitiativedeliveredbytheFootball Foundation
aimedatincreasingactivitylevelsandcreatingsustainedbehaviourchangethroughfootballusing a
Place-based approach.
-
HealthyHeartinitiativeaimedatreducingheartattacks,strokesanddementiacasesinthe Barnsley
area.
-
SocialIsolationChallengeaimedatreducingsocialisolationandlonelinessamonglocalpeople whilst
improving physica l and emotional well being through various group based activities.
StreetGamesUK-supportvulnerableyoungpeopleat-riskofinvolvementwithcrime, anti-social
behaviour and viol ence through sports activities and additional support.
MultiplyWorkshop- engagingadultsin mathsinspiredactivitiesencouragingthemto progressto a  level
2 maths qualificatio n
-
WombwellKicksoffering30sportssessionstoyoungpeoplehelpingwithincreasedfitness and
improved health .
-
RampUpactivitiesforchildrenandyoungpeoplewhilstofferingadviceandsupport.Tohelpinform a
healthier lifestyle and inspire young people to be more active.
Sector Routeways - supporting those seeking employment opportunities.
-
HolidayActivitiesandFoodsupportingfamilieswhoneedhelptoaccessfoodandactivitiesto keep
their children healthy through the school holidays.
Short Breaks -  provide disabled children and young people aged 8-18 with multi-sports sessions.
Details of all the various activities and projects are given in the Trustees' Report.
continued...
Page 40
BARNSLEY FC COMMUNITY TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

18. RELATED PARTY DISCLOSURES

Duringthe year the charitablecompanyoccupiedpremisesrentedby BarnsleyFootballClub Limited, rent
of£48,000waschargedduringtheyear(2022:£48,000),however£32,000ofthechargewas waived
resultinginanexpenseof£16,000.BarnsleyFootballClubLimitedisconsideredtobea relatedparty on
the basis that it can significantly influence the activities of Barnsley FC Community Trust Limited.
DuringtheyeargoodspurchasedfromBarnsleyFootballClubLimitedamountedto£11,255 (2022:
£7,708).
As at 31 August 2023 £4,686 was due to Barnsley Football Club Limited (2022: £4,000).

19. DEFERRED INCOME

The following amounts are included in creditors falling due within one year;
2023 2022
£ £
Balance at 1 April 8,675 3,500
Amount released to incoming resources (8,675) (3,500)
Amount deferred in the year - 8,675
Balance at 31 March - 8,675
Page 41