``` 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`| ``` Page 1 ``` ``` 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 ``` ``` Page 2 ``` ``` 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. ``` ``` Page 3 ``` ``` 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. ``` ``` Page 4 ``` ``` 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. ``` ``` Page 5 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## `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. ``` ``` Page 6 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## `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. ``` ``` Page 7 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## `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. ``` ``` Page 8 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## `Respect` ``` Duringtheyear,wecontinuedtosupporttheFootballAssociation'swiderRespectinitiative.The programme aimstoharnessyoungpeople'sloveoffootballtoencourageandpromotegoodbehaviour.Throughfun and interactive sessions delivered in the school setting, participants were taught how to: ``` - `Identify unacceptable behaviour and its effects on others;` - `Develop an understanding of respect and how this can be taken into daily life; and` - `See situations from other people's perspective` ``` 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. ``` ``` Page 9 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`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. ``` ``` Page 10 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## `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: ``` - `Increase participants' confidence` - `Develop participants' social skills` - `Encourage a healthy lifestyle` - `Develop social interaction` - `Develop motor skills` ``` 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. ``` ``` Page 11 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## **`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 Child and Adolescence Mental Services (CAMHS)` - `Barnsley College` - `Barnsley CVS` ``` - Barnsley Metropolitan Borough Council ``` - `Barnsley MIND` - `Barnsley Premier Leisure` - `Berneslai Homes` - `Bettalives` - `Coalfields Regeneration Trust` - `Coop Community Fund` - `Creative Minds (hosted by South West Yorkshire NHS Foundation Trust)` - `Dearne Area Council` - `Football Foundation` - `National Citizen Service Trust` - `National Football Youth League` - `North Area Council` - `North East Area Council` - `North East Ward Alliance` - `Police Crime Commissioner` - `Professional Footballers Association` - `Rotherham and Barnsley Mind` - `Sheffield & Hallamshire County FA` - `South Area Council` - `South West Yorkshire NHS Foundation Trust` - `South Yorkshire Fire & Rescue` - `South Yorkshire Police` - `The English Football League` - `The English Football League Trust` - `The Football Association` - `The Premier League Charitable Fund` - `University of South Wales` ``` Page 12 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`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. ``` ``` Page 13 ``` ``` BARNSLEY FC COMMUNITY TRUST LIMITED ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023`** ## **`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: ``` - `The obligations of the trustees under charity and company law;` - `The main documents which set out the operational framework of the organisation including the Articles of` - `Association;` - `Recent copies of minutes of meetings;` - `The business plan and recent financial performance of the organisation; and` - `Future plans and objectives.` ## **`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; ``` - `Delegation of authority and segregation of duties; and` - `The loss of funding, non-performance against targets and fraud.` ``` 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 ``` - `select suitable accounting policies and then apply them consistently;` - `observe the methods and principles in the Charity SORP;` - `make judgements and estimates that are reasonable and prudent;` - `state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;` - `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.` ``` Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracy at anytimethefinancialpositionofthecharitablecompanyandtoenablethemtoensurethatthe financial statementscomplywiththeCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsof the charitablecompanyandhencefortakingreasonablestepsforthepreventionanddetectionoffraudand other irregularities. ``` ``` In so far as the trustees are aware: ``` - `there is no relevant audit information of which the charitable company's auditors are unaware; and` - `the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.` ## **`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:` - `give a true and fair view of the state of the charitable company's affairs as at 31 August 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;` - `have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and` - `have been prepared in accordance with the requirements of the Companies Act 2006.` ## **`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: ``` - `the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and` - `the Report of the Trustees has been prepared in accordance with applicable legal requirements.` ## **`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: ``` - `adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or` - `the financial statements are not in agreement with the accounting records and returns; or` - `certain disclosures of trustees' remuneration specified by law are not made; or` - - `we have not received all the information and explanations we require for our audit.` ## **`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... ``` ``` Page 34 ``` ``` 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... ``` ``` Page 35 ``` ``` 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 ```