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2023-03-31-accounts

Trustees Carol Cooper-Smith Carol Cooper-Smith
Tony yynghl
Charlotte
Peel
Tracy Rodgers
Alister Albert
Robert Frost (Appointed 1 July 2022)
Secretary 55 Ghuman
Charity number 1129765
Company number 05811804
Registered office Town
Hall
Church Street
Barnsley
South Yorkshire
570 2TA
Auditors GBAC Limited
Old Linen Court
83-85Shambles Street
Barnsley
South Yorkshire
S702SB
Bankers The Cooperative Bank
11 Peel Square
Barnsley
South Yorkshire
570 2QT

Page
Trustees
report		 1-9
Statement of Trustees responsihil ~ies 16
Independent auditors'
report		 11-13
Consohdated statement of finanoal activities 14-15
Consolidated statement of financial position 16
Company
statement
of		 finanaal position 17
Consolidated statement ofcash flows 16
Notes to the fin a nasl statements 19 - 33

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2023 2022
Notes 6 F.
Fixed assets
Intangible
assets		 14 1,420 4,399
Property,
plant and		 equipment 15 105,770 104,278
Hentage assets 17 4,602,682 3,377,500
4,709,872 3,486,1 77
Current assets
Inventones 18 3,424 2,371
Trade and other receivables 19 223,625 80,934
Cash at bank and in hand 1,025,280 911,095
1,252,329 994,400
Current
liabilities		 20 557,209 187,524
Net current assets 695,120 806,876
Total assets less current liabilities 5,404,992 4,293,053
Non-current
liabilities		 21 (34,402) (45,867)
Net assets 5,370,590 4,247,186
Capital funds
Endowment
funds		 3,377,500 3,377,500
Income funds
Restncted
funds		 1,251,201 404,623
Designated
fund		 50,000 50,000
Unrestricted
funds		 691,889 415,063
5,370,590 4,247,186

2023 2022
Notes 6 F.
Fixed assets
Intangible
assets		 14 1,420 4,399
Property,
plant and		 equipment 15 105,770 104,278
Hentage assets 17 3,797,175 3,377,500
Investments 16 100
3,904,465 3,486,177
Current assets
Inventones 18 3,424 2,371
Trade and other receivables 19 160,477 80,934
Cash at bank and in hand 400,109 911,095
564,010 994,400
Current
liabilities		 20 146,281 187,524
Net current assets 417,729 806,876
Total assets less current liabilities 4,322,194 4,293,053
Non-current
liabilities		 21 (34,402) (45,867)
Net assets 4,287,792 4,247,186
Capital funds
Endowment
funds		 3,377,500 3,377,500
Income funds
Restncted
funds		 164,783 404,623
Designated
Fund		 50,000 50,000
Unrestricted
funds		 695,509 415,063
4,287,792 4,247,186

2023 2022
Notes F.
Cash flows from operating activities
Cash generated
from		 operations 29 1,372,745 258,545
Investing activities
Purchase of property, plant and equipment (22,047)
Proceeds on disposal of property, plant and
equipment 343
Purchase ofhentage assets (1,225, 182)
Interest received 392 85
Net cash (used in)/generated fram investing
activities (1,247,094) 85
Financing activities
Repayment of borrowings (11,466) (11,466)
Net cash used in financing activities (11,466) (11,466)
Net increase
in cash		 and cash equivalents 114,185 247,164
Cash and cash equivalents at beginning ofyear 911,095 663,931
Cash and cash equivalents at end of year 1,025,280 911,095

Unrestricted Restricted Total Total
funds funds 2023 2022
f f
Donations
and giffs		 3,977 3,977 1,748
Grants receivable
for		 core activities 439,121 1,425 106 1,864,227 928,496
443,098 1,425 106 1,868,204 930,244
For the year ended 31 March 2022 366,211 564.033 930,244
Grants receivable for core activities
Arts Counal
England		 Funding 276,177 107068 383,245 162,944
Barnsley
Metropolitan		 Borough Counml 162,944 162,944 203,260
Teenage
yyildlife Grant		 22 500 22,500 18,750
Esmee Fairbairn 61000 61,000
Capital Development Grant 1,186418 1,186,418 500,000
Here 3 Now 2,850
Cross the Sky 1,089
Architectural
Hentage		 Fund 48 120 48,120 39,603
439,121 1,425106 1,864,227 928,496

5 Investments
Unrestricted Unrestricted
funds funds
2023 2022
f f.
Interest receivable 392 85
6 Other trading activities
Unrestricted Total
funds
2023 2022
f f
Fundraising events 131
7 Other income
Unrestricted Total
funds
2023 2022
Net gain on disposal oftangible fixed assets 343

Charitable Charitable
activities activities
2023 2022
8 8
Staff costs 374,959 322,198
Depreaation and impairment 24,134 26,964
Costs relating to programme events 413,412 550,816
Costs relating to room hire 3,718 4,706
Other direct costs 17,908 11,989
Marketing 38,647 25,218
Overhead
costs		 345,426 253,447
1,218,204 1,195,338
Share ofgovernance costs lace note 9) 107,287 64,371
1,325,491 1,259,709
Analysis
by		 fund
Unrestricted funds 1,177,987 876,869
Restncted
funds		 147,504 382,840
1,325,491 1,259,709
9 Governance costs
2023 2022
k 5
Staff costs 56,802 52,074
Audit fees 5,600 2,600
Accountancy 19,318 5,059
Legal and professional 25,567 4.638
107,287 64,371
Analysed
between
Chantable
activities		 107,287 64,371

Number ofemployees Number ofemployees
The average
monthly		 number ofemployees during the year was:
2023 2022
Number Number
Employees 23 25
Employment
costs		 2023 2022
F.
Wages and salanes 394,212 343,794
Social security costs 30,820 25,322
Other pension costs 6,729 5,156
431,761 374,272
There were no employees whose annual remuneration was F60,000 or more

2023 2022
Finanwng costs 8,048 7,470
8,048 7,470
13 Taxation

Intangible
fi		 xed asse ts - Group and Company
Webstte Development Costs
Cost
At 1 Apnl 2022 and 31 March 2023 30,397
Amortisation and impairment
At
1 April 2022		 25,998
Amortisation charged for the year 2,979
At 31 March 2023 28,977
Carrying
amount
At 31 March 2023 1,420
At 31 March 2022 4,399
15 Property,
plant and		 Property,
plant and		 equipment
Group and Company
Computer Ornerf vent Equipment Fixtures a Building Total
Equipment
f		 Equipment
f		 Fittingsf Equipment
f
Cost
At 1 Apnl 2022 27,066 6,995 270,961 89,561 201,526 596,109
Additions 1,039 15,783 5,551 274 22,647
At 31 March 2023 28,105 6,995 286,744 95,112 201,800 618,756
Depreciation and impairment
At
1 April 2022		 24,488 6,487 237,252 76,291 147,314 491,832
Depremation charged in the year
706 102 7,570 3,626 9,150 21,154
At 31 March 2023 25,194 6,589 244,822 79,917 156,464 512,986
Carrying
amount
At 31 March 2023 2,911 406 41,922 15,195 45,336 105,770
At 31 March 2022 2,578 508 33,709 13,271 54,212 104,278

Other investments
Cost or valuation
At 1 Apnl 2022
Additions 100
At 31 March 2023 100
Carrying amount
At 31 March 2023 100
At 31 March 2022
17 Heritage assets - Consolidated
At 1 April 2022 3,377,500
Purchases 1,225,182
At 1 April 2022 and at 31 March 2023 4,602,682

At 1 Apnl 2022 3,377,500
Purchases 419,675
At 1 April 2022 and at 31 March 2023 3,797,175
Inventories Group Group Company Company
2023 2022 2023 2022
E E E E
Bar Stocks 3,424 2,371 3,424 2,371

19 Trade and other receivables Trade and other receivables Group Group Company Company
2023 2022 2023 2022
Amounts
falling due within		 one year: 8 6 8 8
Trade receivables 41,612 63,153 41,612 63,153
Amounts
owed		 by subsidiary undertakmgs 84,600
Other receivables 155,225 4,244 7,477 4,244
Prepayments
and accrued income		 20,788 13537 20,788 13,537
223,625 80,934 160,477 80,934
20 Current
liabilities		 Group Group Company Company
2023 2022 2023 2022
Notes 6 6 6 6
Borrowings 21 11,466 11,467 11,466 11,467
Other taxation and somal secunty
7,354 7,168 7,354 7,168
Trade payables 438,689 81,151 30,761 81,151
Other payables and deferred income 50,534 62,328 50,534 62,328
Accruals 49,166 25,410 46,166 25,410
557,209 187,524 146,281 187,524
21 Borrowings Borrowings
Group and Company 2023 2022
6
BMBC loan 45,868 57,334
Payable within one year 11,466 11,467
Payable after one year 34,402 45,867

The mcome funds of the chanty The mcome funds of the chanty The mcome funds of the chanty include include restncted
funds		 compnsing
the		 following unexpended unexpended balances ofdonations balances ofdonations balances ofdonations balances ofdonations
and grants
held on trust for		 spemfic purposes
Movement in funds
Balance at 1 Incoming Outgoing TransfeiBalance at 31
April 2022 Resources Resources between funds March 2023
a) Capital fund - Enterprising
Barnsley 1,207 (241) 966
b) Fixed asset fund 20,451 (4,050) 16,401
c) ACE Capital grant 18,571 (18,5711
d) SWYPT grant 13,323 13,323
e) Donations
re Catalyst		 18,754 (994) 17,760
f) Fundraising
re Catalyst		 12,238 (925) 11,313
g) Esmee Fairbairn
Grant		 29,042 61,000 (90,042)
h) Here & Now 25th Anniversary 59 (59)
i) Captal Development
Grant		 245,323 1 186,418 (264,4871 1,167,254
I) ACE Capital
Development		 grant 107,068 (107,068i
k) Architectural
Hcntagc
Fund		 48,120 (48,120i
I) Boiler for sinking
fund		 30,230 (6,046) 24, 184
m) Teenage
INildlife Grant		 15,425 22,500 (45,146) 7,221
404,623 1 425,106 (147,503) (431,025i 1,251,201
Notes
a) The balance represents the net book value of the capital expenditure relating to the enterpnsing hub room
b) The fixed asset fund compnses venous fixtures and fittings donated by BMBC
c) Grant income was used towards retractable
seating		 and website development.
d) Grant income was used towards marketing
to enable		 the Civic to raise further funds for the capital proiect
e) Donations
received to fund		 the capital build project

Movement
in
funds
Balance at Incoming Balance at
1 April 2022 Resources 31 March 2023
f.
Sinking Fund 50,000 50,000
50,000 50,000
Analysis of net assets between funds
Unrestricted Designated Restricted Endowment Total Total
funds funds fund fund
2023 2023 2023 2023 2023 2022
6 6 f 6 6
Fund balances at 31 March 2023 are represented by
Intangible fixed assets 1,420 1,420 4,399
Property, plant and
equipment 62,077 105,770 104,278
Hentage assets 461,247 3,377,500 4,602,682 3,377,500
Current assets/(habilities) 727,877 695,120 806,876
Long term liabilities (34,402) (45,867)
691,889 50,000 1,251,201 3,377,500 5,370,590 4,247,186

2023 2022
Balance brought forward 415,063 187,031
Net movement in funds 274,686 228,032
689,749 415,063

Details of the parent chantable Details of the parent chantable company's company's subsidisnes subsidisnes at 31 March 2023 are as at 31 March 2023 are as at 31 March 2023 are as follows'
Name ofundertaking Registered Nature of business Class of 5% Held
office shares held Direct Indirect
Barnsley
Civic Trading		 Limited England and Accomodation and sessional hire Ordinary 10000
Wales
29 Cash generated
from		 operations 2023 2022
f.
Surplus for the year 1,123,404 221,340
Adiustments
for
Investment
income recognised		 in statement offinanmal activiies (392) (85)
Gain on disposal of property, plant and equipment (343)
Depreciation
and impairment
of property,		 plant and equipment 24,134 26,964
Movements
in working		 capital:
(Increase)
in inventones		 (1,053) (1,151)
(Increase)
in trade and		 other receivables (142,691) (36,855)
Increase
in trade and other payables		 369,686 48,332
Cash generated
from		 operations 1,372,745 258,545
30 Analysis ofchanges in net funds
At I April 2e22 Cash flows At 31 March 2il23
f
Cash at bank and
in hand		 911,095 114,185 1,025,280
Loans falling due within one year (11,467) 1 (11,466)
Loans falling due after more than one year (45,867) 11,465 (34,402)
853,761 125,651 979,412