Charity registration number 1129765
Company registration number 05811804 (England and Wales)
BARNSLEY CIVIC ENTERPRISE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
gbac

BARNSLEY CIVIC ENTERPRISE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
Carol Cooper-smith
Charlotte Peel
Alister Albert
Robert Frost
Elaine Price
Adam Claydon
Tim Cheetham
Jacqueline Willson
(Appointed 6 March 2024)
(Appointed 6 March 2024)
(Appointed 19 June 2024}
(Appointed 19 June 2024)
Secretary
Faith Tankard
Charlty nUM￿r
1129765
Company number
05811804
Reglstered offic•
Barnsley Civic
Hanson Street
Barnsley
S70 2HZ
Auditors
GBAC Limited
Old Linen Court
8&85 Shambles Street
8arnsley
South Yorkshire
S70 2SB
Bankers
The Cooperative Bank
11 Peel Square
Bamsley
South Yorkshire
S70 2QT

BARNSLEY CIVIC ENTERPRISE LIMITED
CONTENTS
Page
Trustees report
Statement of Trustees responsibilities
Independent auditors, report
10-12
Consolidated statement of financial activities
13-14
Consolidated statement of financial position
15
Company statement of finan¢ial position
16
Consolidated statement of cash flovrfs
17
Notes to the financial ststements
18-33

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC
REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their report and the financial statements of the Group and the Charity for the year ended
31st March 2024. The legal and administrative information forms part of this ￿port.
The financial statements have b8en prepared in accordance with current statutory requirements and comply with
the Company's memorandum and articles of association. The directors of the charitable company ('the charity)
are its trustees for the purpose of Charity Law and throughout this report are collectively referred to as Ihe
trustees.
CHARITABLE OBJECTS
The group's charitable objectives are:
To advance the education of the public through the promotion of artistic and cultural events and
exhibitions
To provide or assist in the provision of facilities in the interests of soaal welfare for recreation or
other leisu￿ time occupation for the purposes of irnproving the conditions of life.
The relief of unemployment for the public benefft in such ways as may b8 thought fit.
The retention, conservation, and preservation of Bamsley Civic H811 for the purpose of
furthering the objects and the conservation and preservation of other such buildings of historic
and architectural importance.
Such other charitable purposes consistent with Ihe objects above for the benefit of the
inhabitants of Barnsley, and the public at large, by such charitable means as the Directors shall
determine.
ACHIEVING THE OBJECTS AND RELATIONS WITH PARTNERS
THE TRUST VISION AND MISSION
The Trust: The Trust has been set up to take on the role of Corporate Trustee to manage and oversee the
operation of The Barns18y Civic. Its constitution requires it to have nominated representatives from public bodies
as follows: One from B8msley Metropolitan Borough Council, One from Arts Council England and Three by
public sector organisations as agreed by ordinary resolution of the Directors. There may be five Nominated
Directors and there may be three c￿opted Directors and (unless otherwise detemiined by ordinary resdution)
the number of Directors shall not be subject to any maximum. The minimum number of Directors shall be two.
The Vlslon:
Bamsley Civic is the heart of Barnsley.
The Mlsslon
By putting on Brilliant Stuff. We're committed to high quality programming
By Transfonnlng Llves. Our visitor experience offer and creative engagement makes a lasting impact
By Making Work. We work with artists to create new work
By Fllllng the Bulldlng. We're expanding our offer and finding new ways to bring people into Bamsley Civic
By getting Out There. We're taking V￿rk out of the building and into the community

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Trust Objectlves
OurValuo8
JOY- We create moments of joy for 8veryone.
DYNAMIC- We react to change and are never afraid to be innovative.
INSPIRE- We provide opportunities for people to think and f8el more.
RESPECT- We will always respect people as individuals; their culture and the way they choose to express
themselves.
IMPACT- We impact on the lives of the people we work with and our wider community. We know what our impact
is and what that means
Our golden rules
INe respect each other's roles and expertise.
INe aré positivè, patient and kind.
INe value challenge.
We work as a team, we're supportive and we're not afraid to ask for help.
Ilve have fun and we're always ready to have a laugh!
We will achieve our vlslon and mlsslon agalnst th•sa oblectlves by:
Ensuring we sustain the excellence of our artistic programme and continue to develop its depth through new
partnerships and collaborations.
Continue to invest in our support for growth in creative practice and creative industries through residency
opportunities and commissioning activity.
Growing and diversifying our audien￿$ through an ongoing commitment to the Family Arts Standards, the
Creative Case for Diversity and development and support for participatory activity wth a particular focus on
engaging children, young people and those under 30.
Strengthening our commercial viability and resilience through maximising existing income streams, developing
new income st￿aM$ and pr&actively fundraising to support our activities.
Positioning the venue as a key pivotal asset in the economic development of Barnsley through active
participation in the local visitor economy forum and ensuring we effectively utilise partnerships to promote our
offer, and Bamsley, both regionally and nationally.
Build strong and effective relationships with the education sector. individual schools and further and higher
education establishments in the region.
Strengthening the cultural infrastructure localty and in the sub region through generating employment
opportunities for performers, promoters, designers, and technicians.
Reconnecting wth the local community and supporting the growth of grass roots and community led arts activity.
Developing a sustainable and viable business which cross subsidises other Trust activities and objectives and
maintsins the historic fabric of the building and Trust assets induding the gardens.
Regular monitoring arrangements are in place to ensure that progress across all areas is effectively managed
and risk areas a￿ identified and mitigated.

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure. governance and management
The Charty is a company limited by guarantee.
The Prlnclples of the operntion will be Infomied by:
Equallty of opportunity- a commitmenl to providing artistic. creative, and cultural opportunities for everyone.
Accessibility - physically by ensuring that the building has appropriate facilities to enable people who have a
disability, are frail or have mobility difficulties to use them with ease; culturally - through an o￿n and welcoming
attitude and good customer care with a particular focus on attracting new audiences. intellectually through
appropriate explanatory infomiation, the use of new technology and a range of leaming programmes.
Promotlng knowledge and understandlng - through appropriate strategies for interpretation, education. and
audience development.
Promoting Ilfelong learnlng and extending skills
contributing through new opportunities for vocational
training and continued professional development in the entertainment, arts. and creative sectors.
Encouraglng risk and promoting innovatlon - providing a high-qualty flexible space within a creative building,
acting as a test bed for innovative visual, perfomiing, and digital arts, pushing artistic boundaries and raising
expectation and aspirations within the tovm.
Collaboration - Partnership V￿rkIng with other organisations to creale new and exating opportunities for local
people to access high quality arts provision.
Malntalnlng th• Trusvs apAets - In the forni of the building and through our lease arrangements Mandela
Gardens to maximise the business viability and profitability.

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
THE ORGANISATION
The fvll tlme Staff durlng 2023-2024 were:
Anthony Baker (CEO)
Jason Whtte
Terri Bullivant
Elizabeth Dickinson
Sam Auckland
Yasmin Holland-Jones
Alex Hanna
Alexa Kendall (joined 25 September 2023)
Erika Wright Q'oin6d 4 July 2023)
Gareth Webb Q'oined 7 August 20231
Michal Kuligowski fjoined 25 September 2023)
Faith Tankard tsoined 25 September 20231
Joel Henry-Brts3an ts'oined 20 Novemb•r2023)
Gemma Geldart (joined 12 March 2024}
Alex Minor (left 22 May 20231
Simon Hawkins (left 31 March 20231
India Birchall {left 19 June 20231
Eleanor S8nderson (left 5 Jun¢ 20231
Sam Horton (left 16 June 20231
APPOINTMENT OF TRUSTEES
The following Trustees represent the public bDdi8s that have a finanaal. creative, or cultural Inte￿91 In The Civic. These public bodies
have nominated a person Qnlo the Board of Twstses. In addition, a further eight have been co-opted onlo the Board ofTrustees.
Charlotte Peel (Chair)
Tony Wright {Reslgned 22 January 2024)
Carol Cooper-smlth
Tracy Rodgers (Resigned 10 June 2024)
AlislerAlbert
Cllr Robert Frost
Elaine Pric4 (Appointed 6 March 20241
Adam Claydon (Appointed 6 March 2024)
Tim Cheeth8m {Appointod 19 June 2024)
Jacqueline Willson {Appolnted 19 June 2024}

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEE INDUCTION AND TRAINING
Trustees are inducted by attending a board meeting first as an obsep4er and then are provided with detailed
information about their roles and responsibilities as a Board member. a copy of the memorandum and wticles of
association and the previous sets of financial accounts and meeting minutes. Once they have laken on their role.
as part of the induction process, they are 'buddied up, with an existing member so they have a reference point to
ask questions and raise issues of concem.
RESERVES
The resenies at the year end were comprised ot, endowment funds £3,377.500 which remained the same as the
previous year, restricted funds £2,707,825 which was an increase of £1,456,624 on 2023, designated funds of
£50,000 Nvhich 15 a sinking fijnd for property repairs and maintenance, vh)ich is the same as the previous year.
and unrestricted funds of £821,211 which had increased by £129.322.
The trustees remain committed to inC￿aS1ng unrestricted reserves and anticApate this will be achieved
incrementally going for￿ard.
They have refreshed their ReseDies Policy this year to support the organisation's fundraising effcrts and
sustainabilty planning.
The Trustees are in agreement that strategic allocation of unrestricted reserves for the benefft of the
organisats'ons long term sustainability is acceptable.
RISK MANAGEMENT
The risks to which the charity is exposed are continually reviewed and syst8ms have been establisf£d in order to
mitigate these risks. A risk register is in place and this is monitored regularly.
The board has ultimate responsibility for identifying and managing ri8k. Vitrth the exception of environmental and
corporate risk management the Board may devolve day to day issues associated wth financial risk management
to the finance subcommittee. The finance subcommittee meets quarterly and reports to the Board.
The monitoring of the financial progress against the charity's business plan, strategies and budgets also
mitigates financial risk.
REVIEW OF THE YEAR
Bamsley Civic has enjoyed a period of audience and engagement growth over 2023-2024, this is across our
theatres, our contemporary visual art gallery and our cornmunity engagement activity. We have achieved this
through carefully focused programming which responds to the needs of our borough.
Our business plan and delivery is hyper focused on growing our audience numbers and therefore relevance,
through the resonant work we deliver. We are also focused on increasing Dur earned income through ticket sales,
bar sales, room hires, leases of spaces, storage provision, business sponsorship, donations and other
opportunities.
In 2023-2024 we delivered 104 public performances to 16,320 paid audiences. We deliver PerforMan￿S across
the artistic spectrum, wth a programme which has developed across the year and is becoming more responsive
to the needs and expectations of the audiences in Barnsley town, Borough and fvrther afield. Highlights across
the year have included sold out shows by Paul Young. Teach Rex, John Godber. comedy by Ben Hart, John
Robbins, Dave Spikey. Pete Fiman, Ed Byme and Toby Foster and others" family, young peoples and children's
shows: The Lighbulb Princess, I Spy, Velociraptor amongst others,. tribute bands ABBA Gold, From Gold to Rio.
Simon and Garfunkel and others. We programmed performance work which we believe adds to the variety and
richness of a diverse programme which included ViÈsteland by Gary Clark Company, Fire Songs by Frozen Light
(PMLD show), Jesus, Jane, Mother and Me as examples. Our programme also includes work from local dance
schoo18 and Bamsley College student productions.

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Exhibitions this year have included Diane Arbus - a touring exhibltion from Tate, Bamsley College BA Fine Art
Show, Barnsley- Portrait of a Town which was an exhibition of three local photographers, Adam Summerscales,
Arnelia Boston and Sean O'connell exploring life in Barnsley borough., Annabel Mccourt's I'm Sorry- which is
also going on tour, supported by Barnsley Civic., Eating Art, an exhibition from our project with communities in
Vvorsborough and Sheffield Hallam University BA Fine Art students exhibition. We also delivered work
engagement activity in response to these exhibitions. Our gallery programme is designed to bring the very best
national and intemational work to Barnsley, work that perhaps can be seen nowher8 else in our region and to
also present work which responds to that of the main exhibitions. work by young people, schools, colleges and
our community in general. We attracted over 15,000 people to our exhibitions over this year.
Our ambition to engage with people, particularty from our town and borough, has proven positive and we have
more people from our locality now engaging with us than in previous years, this is across our perfomance
programme and gallery. A change in programming in both these Sreas, which is responsive to the expectstions of
people in our place has borough more ticket sales and attendances at Bamsley Civic. Our programme of events,
exhibitions and performances continues to be eclectic and we aim to deliver a programme of work in which there
V4ill be something for everyone across each season. We see this as a positive step, introducing quality cultural
and creative opportunities to more people in our place, thus enhancing their 8mbitions and aspirations and
providing wellbeing.
INe deliver performances and exhibitions by local and amateur companies, such as dance schools and
photography Drganisations which engages with a different part of our community but opens up our building to
more people who perhaps wouldn't have attended otherwise, with the aim of supporting those people to become
more regular attenders at a variety of different events. We delivered 40 performances by amateur companies
which attracted 5682 people.
Our studio theatre programme has grown over the past year. Having this Spa￿ enables us to try OLrt different
and often innovative work, which may have an additional audience profile than we current have in our main
perfomance space, thus growing and divers￿"ng our programme. Work which took place in our studio included
Jesus, Jane, Mother and Me. Victoria Medley's Headset, Fanboy and As She Likes It by Chloe Wade. We also
use our studio theatre as a space for artists to create and rehearse in, this is provided free of charge lo locall
regional artists as Ihere is little or no space available in our borough for this activity to tske place.
We hire our spaces across our building which brings in additional income and welcomes more people to our
gorgeous Grade11 listed building.
Our communications and marketing activity has grown over the past year and we have success￿11Y delivered
numerous campaigns including major show launches. INe have generated free coverag8 which would have
totalled many thousands of pounds over the year.
INe have V￿rked tirelessly to keep our prices for many of the shovts deliver at a level which is acceptsble for
the people of our place and will encourage people to give things a try with us.
Our capital project to renovate the Eldon Street end of our building was nearing completion, and whilst it was
behind schedule, we have been able to keep it almost on budget due to some value engineering work throughout
the year. The project is funded through a combination of Historic England Heritsge Action Zone, Barnsley
Metropolitsn Borough Council, South Yorkshire Majoral Combined Authority, Barnsley Civic's own fvnding and
Levelling Up Round 2. The development is due to open in September 2024, with a series of activities planned to
engage drfferent stakeholders and audien￿5.
Our Arts Council England capital programme was completed. This was separate to the work on the Eldon Street
end of our building and focused on new lower energy use lighting and sound equipment in the theatre and
around the building, the Studio Theatre, some artistic commissions such as the new gallery directional mural and
other activities. This has enhanced the customer experience in our building, provided new space for arts'sts to
have offices and rehearse, and reduced our carbon footprint.
We have been su¢¢essful again in 2023-2024 in our fundraising. We raised £20,000 from Awards ForAlI towards
our community engagement activity, in particular our Teenage VI￿1dlIfe work in Central Ward in Barnsley and our
new Youth Panel. We also achieve £60,000 from Garfield Weston towards our capital project.

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our creative engagement activity has grown over the year. We have a number of regular programmes which we
run, induding our Bamsley Young Writers group (in partnershtp with Hive South Yorkshire}, Civic Pride Singers
which is a social group with singing for those who identify as LGBTQIA+ and allies. We run our own performance
group, Cross The Sky, for people wth different abilities. which meets weekly and cr88tes a new show every few
years. The company has made a film which has toured documentary film festivals across the world, receiving
numerous awards. We also worked closely wrth communities in Vvombwell on our Teenage Wildlife proje¢(
documenting and creating a performance of people's memories of being a teenager in their locality, and worked
dosely with Netherwood Academy to deliver a year-long exhibition at the school curated from our own collection
and a series of drama workshops to bring the teenage stories to lrfe. Through funding by Creative Lives we
delivered a project called Eating Art! which brought together different communities through food and objects
related to food, culminating in a big food event at Barnsley Civic. We have delivered a series of creative
engagement workshops with partners Barnsley Libraries for their Bamsley Literary Festival. Working with
Blackpool Grand, Customs House South Shields and Northern Broadsides we have delivered the Lrfe in a
Northern Town project which supports a number of young writers to advance their craft and develop new
playwriting skills.
Our building is a creative hub for others too. We host Mark Mark Productions, a company delivery outstanding
outdoor arts activity,. Helter Skelter who deliver circus based, mainly commercial, activity,. Barnsley Music
Service, who work extensively providing music education across the borough.
RESULTS OFTHE YEAR
The results set out on pages 13 to 33 show an overall surplus of £1,585,946. Before transfers betrween funds, the
unrestricted deficit was £167,151.
FUTURE PLANS
Our capital development refurbishment of the Eldon Street end of our building opens in September 2024. This is
a delay from initial estimates but it has enabled time to prepare fully for the event and subsequent activity and
leases in that part of our building. The hope is that these leases to private tenants and the activity on the third
floor, which VMII be a mixture of private hires and Bamsley Civic led activity, will generate new ncome for the
organisation, helping future-proof our income streams and also attract new people into the building. New tenants
on the ground floor and second floor will help raise the profile of Barnsley Civic. With our prominent position on
Eldon Street and opposit8 the new Glass Works squa￿ significantly changes the potential for Barnsley Civic,
placing it much higher in the collective consciousness of the town.
The programme wll continue to develop in response to audience behaviours and data analysis. W8 have signed
a contract with Panto Ever After to deliver our pantomime for the next 3 years, building a strong relationship with
a talented local company.
Ve have built an ex￿lIent relationship with Concrete Youth, a company which makes outstanding work for those
who have profound and multiple leading disabilities, which includes our co-commission of their new show
Sensory Cinders. This is part of our ambition to become 8 hub for work which explores performance in this area.
Exhibitions coming in 2024-2025 include Georgia O'Keefe- Memories of Drawing coupled with an exhibition by
Ailish Trainor- Ulterior Motifs, an emerging Barnsley artist and exhibits'on by Adebayo Bolaji as part of the
Barnsley Literary Festival.
Planned performances indude our pantomime for Christmas 2024 - Jack and the Beanstalk, ABBA Gold, We're
Not Going Back, Dom Joly, Shaun Ryder, John Godber's Perfect Pitch, The Opera Boys, Justin Moorhouse and
Room On The Broom.
Dbclosure of Infonnation to auditor
Each of the Trustees has confirmed that there is no infomation of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confinned that they have tsken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.

BARNSLEY CIVIC ENTERPRISE LIMITED
GROUP TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC
REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Dlsclosure of Infomiatlon to audltor
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is avRre of such information.
AUDITOR
The Auditors are GBAC Limited, Old Linen Court. 83-85 Shambles Street, Barnsley, S70 2SB
The above ￿port has been prepared in accordanGe with the special provisions relating to small companies within
Part 15 of the CompaniesAct 2006.
Signed on behalf of the Board
Charlotta Peel
Dated.. 18 December 2024

BARNSLEY CIVIC ENTERPRISE LIMITED
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the trustee5 report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice)
Company Law requires the trustees to prepare financial statements for each financial year which gives a twe and
fair view of the state of affairs of the charitable company and of the surplus or deficit of the Charity for that year. In
preparing those financial statements, the trustees are required to..
Select suitable accounting policies and apply them consistently.
Observe the methods and principles in the Charlties SORP.
Make judgements and estimates that are reasonable and prudent.
State whether 8pplicable UK accounting standards have been followed, subject to any materlal disdosed
and explained in the financial statements., and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any
time the finanaal position of the company and to enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and
hence for taking reasonable steps for the prevention of fraud and other irregularities.
In so far as the trustees are aware, there is no relevant audit infomiation of which the charitable company's auditors
are unaware, and the trustees have taken steps that they ought to have taken in order to make ourselves aware of
any relevant audit infomiation and to estsblish that the Charity's auditors are avRre of that information.
The organisation is laser focused on bringing and developing relevant cjjltural and creative work which resonates
with the people of our town and Borough to Barnsley. We are here to serve the people of our Borough, as audience
members in our theatres and viewers in our gallery, as artists and as creative engagement participants. This is our
driving passion and underpins the entirety of our work.
The trustees confimi that they have complied with their duty under the Charities Act 2011 to have due regard to the
public benefit guidance published by the Charity Commission in detemiining the activities undertaken by the charity.

BARNSLEY CIVIC ENTERPRISE LIMITED
INDEPENDENT AUDITORS, REPORT
TO THE TRUSTEES OF BARNSLEY CIVIC ENTERPRISE LIMITED
Oplnion
We have audited the financial statements of Bamsley Civic Enterprise LimFted (the 'parent charitable company,) and
its subsidiaries (the 'group') for the year ended 31 March 2024 which comprise the consolidated statement of
financial activities, the consolidated statement of financial position, the statement of financial position, the
consolidated statement of cash flows the statement of financial activities, the statement of financial position, the
statement of cash flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that h8s been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial R8POrting St8nd8rd applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting practi￿}.
In our opinion. the financial statements..
givè a true and fair view of the state of the parent charitsble compantys affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its group income and expenditure. for the year
then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿,.
and
have been pr8par8d in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UKII and applicable
law. Our responsibilities under those standards are further described in the Auditors, ￿SponSibl11t1es for the audit ol
the financial statements section of our report. INe are independent of the group and parent charitable company in
accordance with the ethical requirements that are relevant to our audit of the financial ststements in the UK,
including the FRC'S Ethical Standard, and we have fuffilled our other ethical responsibilities in accordance with
these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relatlng to golng concern
In auditing the financial statements, we have concluded that the Trustees use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not idenlified any material Un￿rtaIntieS relating to events or
conditions that, individually or collectively, may cast signfficant doubt on the group and parent charitable companws
ability to continue as a going concem for a period of at least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilits'es and the responsibilities of the Twstees with respect to going concern are described in the
relevsnt sections of this report.
Other infomiatlon
The other information comprises the information included in the annual report other than the finarcial ststements
and our auditors, report the￿on. The Trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibilty is to read the other information and, in doing so, consider whether the other information is materialty
inconsistent with the financial statements or our knowledge obtsined in the course of the audit, or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material rnisstatements. we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed, we condude that there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
10-

BARNSLEY CIVIC ENTERPRISE LIMITED
INDEPENDENT AUDITORS, REPORT (CONTINUED)
TO THE TRUSTEES OF BARNSLEY CNIC ENTERPRISE LIMITED
Oplnions on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the Course of our audit:
the informalion given in the Trustees report for the financial year for which the financial statements are
prepared, which Includes the directors, report and the strategic report prepared for the purposes of company
law, is consistent with the financial statements. and
the strategic report and the directors. report included within the Trustees report have been p￿pared in
accordan￿ with applic8ble legal requirements.
Matt•rs on whlch we are required to report by excepllon
In the light of the knowledge and understanding of the group and parent charitable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the strategic report or the
directors, report induded within the Trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to r8POrt to you if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been received
from branches not visited by us., or
the financial statements are not in agreement with the a¢¢ounting records and retums" or
certain disclosures of trustees, remuneralion specified by law are not made. or
we have not re￿iVed all the information and explanations we require for our audit.
Responslbllltles of Trustees
As explained more fully in the statement of Trustees responsibilities, the Trustees, who are also the directors of the
parent charitable company for the purpose of company law, are responsible for the preparalion of the financial
statements and for being salisfied that they give a true and fair view, and for such intemal control as the Trustees
detemine is necessary to enable the preparation of financial statements that are free from material misststement.
whelher due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the
parent charitable companys abilty to continue as a going concem, dl￿1051ng, as applicable, matters related to
going concern and using the going concem basis of accounting unless the Trustees either intend to Iquidate the
group and charitable company or to cease operations, or have no realistic alternative but to do so.
Audltors. responsibilities for the audlt of the financlal statements
Our objectives are to obtain reasonable assurance about vthether the financial statements as a Who￿ are free from
material misststement, v4hether due to fraud or error, and to issue an audltors, report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstalement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Vve obtained an understanding of the company and the sector in which it operates to identify laws and regulations
that could reasonably be expected to have a dired effect on the financial statements. We obtained ijjr
understanding in this regard through discussions with management, application of cumulative audit knowledge and
experience of the sector.
We detennined the principal laws and regulations relevant to the company in this regard to be those arising from the
Companies Act 2006, Local tax laws and regulations, Anti Money Laundering Legislation and Bribery Act 2010.
11

BARNSLEY CIVIC ENTERPRISE LIMITED
INDEPENDENT AUDITORS. REPORT (CONTINUED)
TO THE TRUSTEES OF BARNSLEY CIVIC ENTERPRISE LIMITED
V*le designed our audit procedures to ensure the audit team considered whether there were any indications of non-
compliance by the group and company with those lav￿ and regulations. These procedures included, but were not
limited to. a review of general ledger transactions and discussions with management.
Vle also identified the risks of material misstatement of the financial statements due to fraud. We considered, in
addition to the non-rebuttable presumption of a risk of fraud arising from management override of ccfitrols,
including the potential for management bias identified in relation to the provisions for stocks and and we addressed
this by challenging the assumptions and judgements made by management when auditing that significant
accounting estimate.
As in all of our audits, we addressed th8 risk of fraud arising from management override of contrc4s by performing
audit procedures which included, but were not limited to: the testing of journals., reviewing accounting estimates for
evidence of bias., and evaluating the business rationale of any significant transactions that are unusual or outside
the nom81 course of business.
A further descripts'on of our responsibilities is available on the Financial Reporting Council's website at.. https:11
YwM.fr¢.org.ukJauditorsresponsibilities. This description fomis part of our auditors, report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the companys members those
matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent
pemitted by law, we do not accept or assume responsibility to anyone other than the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have fomied.
Vlctorla Jane Davies (Senior Statutory Auditor)
for and on behalf of GBAC Limlted
18 December 2024
Statutory Audltor
Old Linen Court
83-85 Shambles Street
Barnsley
South Yorkshire
S70 2SB
12-

Lio
cy ¢r) 0
(O ryj

BARNSLEY CIVIC ENTERPRISE LIMITED
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT31 MARCH 2024
2024
2023
Notss
Fixed assets
Intangible assets
Propety. plant and equipment
Heritage assets
15
16
18
1,420
105,770
4,602.682
111.024
6,425.889
6,536,913
4,709,872
Current assets
Inventories
Trade and other receivables
Cash at bank and in hand
3,324
132,572
538,446
3,424
223,625
1,025,280
20
674.342
231.783
1,252,329
557.209
Current liabllltles
21
Net current assets
442,559
695,120
Total assets less current liabilitles
6,979,472
5,404,992
Non-CUTrent Ilabllltles
22
(22,936)
(34,402)
Net assets
6,956,536
5,370,590
Capltal funds
Endowment funds
Income funds
Restricted funds
Designated fund
Unrestricted funds
3,377.500
3,377,500
2,707,825
50,000
821,211
1.251,201
50.000
691.889
6,956,536
5,370,590
The financial statements were approved by the board of directors and authorised for issue on 18 De￿mber 2024
and are signed on its behalf by..
Charlotte Peel
Trustsfr
Company Registration No. 06811804
15-

BARNSLEY CIVIC ENTERPRISE LIMITED
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024
2024
2023
Note8
Fixed assets
Intangible assets
Property, plant and equipment
Heritage assets
Investments
15
16
18
17
1,420
105,770
3,797,175
100
111,024
3,936,302
100
4,047,426
3.904.465
Current assets
Inventories
Trade and other receivables
Cash at bank and in hand
19
20
3,324
154,988
421,906
3,424
160,477
400,109
580,218
187,098
564,010
146,281
Current Ilablllties
21
Net current assets
393,120
417,729
Totsl assets less current liabilities
4,440,546
4,322,194
Non-current liabilities
22
(22.936)
(34,402)
Net assets
4,417,610
4,287,792
Capital funds
Endowment funds
Income funds
Restricted funds
Designated fun
Unrestricted funds
3,377,500
3,377,500
161,229
50,000
828,881
164,783
50,000
895,509
4,417,610
4,287,792
As permitted by s408 Companies Act 2006. the company has not presented its own statement of financial activities
and related notes. The company's profit for the year was £129,819 (2023- £40,606 surplus).
The financial slatements were approved by the board of directors and authorised for issue on 18 December 2024
and are signed on its behalf by..
Charlotte Peel
Trustoa
Company Reglstratlon No. 05811804
Charity Reglstratlon No. 1129765
16-

BARNSLEY CIVIC ENTERPRISE LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notss
Cash flows from operating activltle8
Cash generated from operations
31
1,370,629
1,372,745
Invesllng actlvltles
Purchase of propety. plant and equipment
Proceeds on disposal of property. plant and
equipment
Purthase of heritsge assets
Interest rerkived
{24,740)
(22.647)
833
{1,823,207)
1,117
343
(1,225,182)
392
Net cash used in investing activltles
(1.845,9971
(1.247,094)
Flnanclng actlvltles
Repayment of borrowngs
(11,466)
{11,466)
Net cash used In flnancing activities
{11,466)
{11.466)
Net {decrease)lincrease In cash and cash
equivalents
(486,834)
114.185
Cash and cash equivalents at beginning of year
1,025,280
911,095
Cash and cash equlvalents at and of year
538,446
1,025,280
17-

BARNSLEY CIVIC ENTERPRISE LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltlcal accountlng estimates and judgements
In the application of the parent charitable company's accounting policies, the Trust868 are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical experience
and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both Cu￿ent and future
periods.
Accountlng pollcles
Company Inforniatlon
Bamsley Civic Enterprise Limited is a private company limited by guarantee incorporated in England and
Wales. The regist8r8d office is Barnsley Civic, Hanson Street, Barnsley, S70 2HZ.
2.1 Accountlng conventlon
The financial stat8m8nts have been prepared in accordance with the parent charitable company's
Memorandum and Articles of Association, the Companies Ad 2006 and "Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).. The parent charitable company is a Public Benefft Entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in
these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies
adopted are set out below.
2.2 Going concern
The Trustees have considered the possibility that adequate funding will be received in the future so that the
company's activities may continue, and they are actively pursuing all sources of funding that may be available
to them. Financial Forecasts and projections have been produced and strategic plans are in place in order to
prioritise and maximise funding and olher income generats'ng activities Grant funding has been secured with
Arts Council England until 2026 and Barnsley Metropolitsn Borough Council has agreed to support the
working capital requirements of the charitable company for the 12 months following the formal signing of its
accounts. As a result, the trustee5 are of the opinion that it is appropriate for the financial statements to be
prepared on a going concern basis.
2.3 Charftable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the accounts.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
parent charitable company.
2.4 Incomlng resources
Income is recognised when the parent charitable company is legally entitled to it after any performance
conditions have been met, the amounts can be measured reliably, and il is probable that income will be
received.
18-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policias
(Contlnued)
Cash donations are recognised on receipt. other donations are recognised once the parent charitable
company has been notified of the donation, unless performance conditions require deferral of the amount.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at
the time of the donation.
Legacies are recognised on receipt or otherwise if the parent charitable company has been notified of an
impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy
is treated as a contingent asset.
Revenue is measured at the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business. net of discounts. VAT and other
sales related taxes.
2.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefft to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure Is classified by activity. The costs of each adivty are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity ar8 allocated directly to that activity. Shared costs which contribute to more than one aciivity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Expenditure Is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitab16 expenditure comprise those costs incurred by the Charily in the delivery of its activities and
service5 for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Govemance costs include those costs associated with meeting Ihe constitutional and statutory requirements
of the Charity and include the audit fees and costs linked to the strategic management of the Charity.
2.6 Intanglble flxed assets other than goodwlll
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulated amortisation and accumulated impaiment losses. Intangible assets acquired on
business combinations are recognised separately from goodwill at the acquisition date rf the fair vaue can be
measured reliably.
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development
expenditure is capitalised to the extent that the technical, commercial and finanaal feasibility can be
demonstrated.
Amortisation is recognised so as to Nvrite off the cost or valuation of assets less their residual values over thelr
useful lives on the following bases..
Website Development Costs
5 years straight line
19-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
2.7 Property, plant and equlpment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation.
net of depreciation and any impairment losses.
Depreciation is provided on 811 tangible fixed assets at rates calculated to wrile off the full c(k8t. less estimated
residual value, of each asset over its expected useful life. The principal rates in use are:
Computer Equipment
Office Equipment
Event Equipment
Fixtures & Fittings
Building Equipment
200/0 reducing balance
20•A reducing balance
20 /0 reducing balance
20Yo reducing balance
20Yo reducing balance and 2% straight line
The gain or loss arising on the disposal of an asset is detennined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net incomel(expenditure) for the year.
2.8 Herftage a$80ts
The Charity's propety 'The Civic" is reported in the balan￿ sheet at market value. A valuation w8s made by
professional valuers Chris Rowlands & Co and Smith Surveyors (Barnsley) Limited on 31 March 2011.
The property is well maintained and is categorised as a heritage asset with an indeterminate life and is
therefore not depreciated.
The property is currently undergoing a large capital improvement project which is expected to be completed in
September 2024. Once completed the property will be revalued.
2.9 Impairment of non-current assets
At each reporting end date, the parent charitable company reviews the carrying amounts of its tangible and
intangible assets to determine whether there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemiine the
extent of the impairment loss (if any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks specific to the asset for which the
estimates of future cash tlows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset Is reduced to its recoverable amount. An impaimient loss is recognised immediately in incomel
(expenditure for the year, unless the relevant asset is carried al a revalued amount, in which case the
impairment loss is treated as a revaluation decrease.
Recognised impairnient losses are reversed if, and only if, the reasons for the impairment loss have ceased
to apply. Vvhere an impairment loss subsequently reverses, the carying amount of the asset is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed
the carrying amount that would have been determined had no impairment loss been recognised for the a%set
in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant assel is carried
in at a revalu8d amount, in which case the reversal of the impairment loss is treated as a revaluatDn
increase.
-20-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
(Contlnued)
2.10 Inventorles
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour cost5 and those overheads that have been
incuTred in bringing the inventories to Iheir present location and condition. Items held for distribution at no or
nominal consideration are measured at cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
2.11 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
2.12 Flnanclal instruments
The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments. and S￿tIon 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the parent Charitable company becomes paty to the contractual
provisions of the instrument.
Financial assets are offset, with the net 8mounts presented in the accounts when there is a legally
enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are Initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction, vthere the
transaction is measured at the present value of the future receipis discounted at a market rate of interest.
Basic financial liabilltles
Basic financial liabilities, including trade and other payables, are initially recognised at transaction pri
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future receipts discounted at a market rate of inte￿$t. Debt instruments are wbsequently
carried at amort15ed cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Accounts payable are classffied as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction Pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabllities
Financial liabilities are derecognised when the CoMpan￿S contractual obligations expire or are discharged or
cancelled.
2.13 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in vthich the employee's services are
received.
Tennination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
2.14 Retlrement beneflts
Payments to defined contribution retirement benefit schemes s￿ charg8d as an expense as they fall due.
21

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Continued)
2.15 Fund accountlng
Unrestricted funds are available for the use at the discretion of the trustee8 in furtherance of the general
objectives of the Charity.
Designated funds are unrestricted funds, eamarked by the board of management for property maintenan
fund for future repairs of the Civic building.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms
of an appeal.
Pem)anent endowment funds to be held pennanently to produce an income for the Charity and can only be
disposed of with the Charity Commission's authorty.
2.16 Irrecoverable VAT
All resources expended are classrfied under activity headings that aggregate all costs related to the category.
Irrecoverable VAT is charged against the category of resources expended for which it was Incur￿d.
Income from investments
Unrestricted Unrestrictsd
funds
funds
2024
2023
Interest receivable
1,117
392

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons and legacles
Unrestrlcted Restrfcted
funds
fund8
Total
2024
Total
2023
Donations and gifts
Grants receivable for coré activities
934
934
651,608 1.798,323 2,449,931
3,977
1,864,227
652,542 1,798,323 2,450,865
1.868,204
For the year ended 31 March 2023
443,098 1,425.106
1.868.204
Grants recelvable for core actlvltles
Bamsley Metropolitsn Borough Council
Arts Council England Funding
Teenage Wildlife Grant
Arts Council England Capital Grant
Esmee Fairbairn
BMBC Capital Development Grant
Eating Art
Architectural Heritage Fund
Other
378,256
250,944
378,256
250,944
33,712
296,473
383,245
162.944
22,500
33,712
296,473
61.000
1.186,418
1,460,178
7,960
1,460,178
7,960
48,120
22,408
22,408
651,608 1,798,323 2,449,931
1,864,227
Charitable aGtivities
Programme
Bar sales Room hlrt
R•ntal
Incom•
Other
in¢omo
Totsl
2024
Totsl
2023
Sales within charitable
activities
299.567
39.861
53,794
34,563
69,178
4￿,963 587,948
Other Income
Unrestrlcted Unrestricted
funds
funds
2024
2023
Net gain on disposal of tangible fixed assets
833
343
-23-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other tradlng a¢tlvltl•s
Unrestrfcted
funds
Total
2024
2023
Fundraising events
6.590
Net movement In funds
2024
2023
The net movement in funds is stated after chargingl(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned property, plant and equipment
Profft on disposal of property, plant and equipment
Amortisation of intangible assets
5,600
19,486
(833)
1,420
5,600
21,154
(343)
2,979
Charitable activStles
Charltablè Charitsbl
activiti6s
activltles
2024
2023
Staff costs
Depreciation and amortisation
Costs relating to programme events
Costs relating to room hire
Other direct costs
Marketing
Overhead costs
418,635
20,906
337,403
4,088
25,561
50,576
388,481
374.959
24.134
413,412
3,718
17,908
38,647
345,426
1,243,650 1.218,204
Share of govemance costs (see note 11)
114,938
107,287
1,358,588 1.325,491
Analysls by fund
Unrestricted funds
Restricted funds
1,313,362 1,177,987
45,226
147,504
1,358,588 1,325,491
-24-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Trustees
No member of the Board of Trustees received any remuneration for their services during either of the last two
years nor received reimbursement in respect of any expenses incurred in the perfonnance of their duties.
11 Governan￿ costs
2024
2023
Staff costs
57,365
56,802
Audit fees
Accountsncy
Legal and professional
5,600
16,434
35,539
5,600
19,318
25,567
114,938
107,287
Analy8ed between
Charitable activities
114,938
107,287
12 Employees- Group and Company
Number of employees
The average monthly number of employees during the year was..
2024
Number
Group
27
2023
Number
Group
25
2024
Number
Company
25
2023
Number
Company
23
Employees
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
438,576
27,550
7,874
394.212
30.820
6,729
474,000
431,761
There were no employees whose annual remuneration was £60,000 or more.
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
-25-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Other
2024
2023
Financing costs
11.834
8,048
11,834
8,048
15 Intangible fixed assets- Group and Company
Website Development C￿ts
Cost
At 1 April 2023 and 31 March 2024
30.397
Amortisation and impairment
At 1 April 2023
Amortisation charged for the year
28,977
1,420
At 31 March 2024
30.397
Carrylng amount
At 31 March 2024
At 31 March 2023
1,420
-26-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Property, plant and wulpment
Group and Company
Computer
Equlpment
Office
Equipment
Ev•nt
Equipment
Flxtures &
Flttlngs
Building
Equipmo
T¢)tal
Cost
At 1 April 2023
Additions
28.105
21,134
6.995
286,744
95,112
3,606
201,800 618.756
24,740
At 31 March 2024
49,239
6,995
286,744
98,718
201,800 643.496
Depreciation and
Impalrment
At 1 April 2023
Depreciation charged in the
year
25.194
6,589
244,822
79,917
156,464 512,986
2.343
81
6,163
3,533
7,366 19,486
Al 31 March 2024
27,537
6.670
250,985
83,450
163.830 532,472
Carrying amount
At 31 March 2024
21.702
325
35,759
15,268
37.970 111,024
At 31 March 2023
2.911
406
41,922
15,195
45.336 105,770
-27-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Fixed asset investments
Other
Investments
Cost or valuatlon
At 1 April 2023 & 31 March 2024
100
At 31 March 2024
100
Carrylng amount
At 31 March 2024
100
At 31 March 2023
100
18 Hèritage assets - Consolldated
At 1 April 2023
Additions
4.602.682
1.823,207
At 1 April 2023 and at 31 March 2024
6.425.889
The Charity has a debenture in favour of Arts Council England for £1,000,000 which is secured on the
freehold property being the Civic Hall, Hanson Street. Barnsley. S70 2HZ.
Horitage assets - Company
At 1 April 2023
Additions
3.797,175
139.127
At 1 Aprll 2023 and at 31 March 2024
3,936,302
The Charity has a debenture in favour ofArts Council England for £1 ,000,000 which is secured on the
freehold propety being the Civic Hall, Hanson Street, Barnsley. S70 2HZ.
19 Inventories
Group
2024
Group
2023
Company
2024
Company
2023
Bar Stocks
3,324
3,424
3,324
3,424
-28-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Trade and other ro¢elvables
Group
2024
Group
2023
Company
2024
Company
2023
Amounts falling due withln one year:
Trade receivables
Amounts owed by subsidiary undertakings
Other receivables
Prepayments and accrued income
13,003
41,612
13,003
84,600
2,285
55,100
41,612
84,600
7,477
26,788
64.469
55,100
155.225
26.788
132,572
223,625
154,988
160,477
21 Current Ilabllttles
Group
2024
Group
2023
Company Company
2024
2023
Notes
Borrowings
Other taxation and social security
Trade payables
Other payables and deferred Income
A¢cruals
22
11,466
9,737
105,023
77,267
28,290
11,466
7,364
438,689
50,534
49,166
11,466
9,737
63,538
77,267
25,090
11.466
7.354
30,761
50,534
46,166
231,783
557.209
187,098
146,281
At the year end, deferred income amounted lo £72,842 (2023: £47,076). Deferred income related to ticket sales
and income raised before the year end that relate to perfonnances in the next financial year.
22 Borrowings
Group and Company
2024
2023
BMBC loan
34,402
45,868
Payable within one year
Payable after one year
11,466
22,936
11,466
34,402
During the year ended 31 March 2012 Bamsley Civic Enterprise Limited entered in to a loan with BMBC
totalling £172,000. The loan is payable on a 6 monthly basis over 15 years and interest is charged * 3.2% pa
calculated on a daily reducing balan￿ method. maintsining equal instalments of the principal element of
£5,733 with a reduced interest payment.
Retlrement beneflt schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
7,874
6.729
-29-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Retlrement benefit schemes
(Continued)
The parent charitable company operates a defined contribution pension scheme for all qualifying employees.
The assets of the scheme are held separalely from those of the parent charitable company in an
independently administered fund.
24 Endovjment funds
At 1 April At 31 March
2023
2024
Pernianent endowm•nts
The Civic Propety
3,377,500
3,377,500
Prevlous year:
At 1 Aprll At 31 March
2022
2023
Permanent endowments
The Civic Propety
3,377.500
3.377.500
The permanent endowment fund arose due to the BMBC transferring its trusteeship of a property ('The Civic")
in the year ended 31 March 2011, this is treated as an heritage asset as explained more in the acco￿ling
policies {2.8).

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
26 Restricted funds
The income funds of the charity include restricted fijnds comprising the following unexpended balar£es of
donats'ons and grants held on trust for specific purposes..
Movement in funds
Incomlng
Outgoing
Resources
Resources
Balance at
l April 2023
Transfer Balance at
betweèn 31 March
funds
2024
a) Capital fund - Enterprising
Barnsley
b) Fixed asset fund
c) ACE Capital grant
d) SV*lYPT grant
e) Donations re Catalyst
fj Fundraising re Catalyst
g) BMBC Capital Development
Grant
h) Boiler for sinking fund
i) Teenage Wildlife Grant
Wombwell
j) Eating Art
966
16.401
(193)
(3,240)
773
13.181
296.473
(296.473)
13.323
17.760
11.313
{13,323)
(919)
(771)
16,841
10,542
1,167.254
24.184
1,460.178
2,627.432
19.347
(4,837)
33.712
7.960
(11,993)
{9,950)
21,719
(1,990)
1,251,201
1.798,323
(45,226)
{296,473) 2.707,825
Notes
a) The balance represents the net book value of the capital expenditure relating to the enterprising hub room.
b) The fixed asset fund comprises various fixiures and fittings donated by BMBC.
c) ACE development grant towards the capital building project to support the project
d) Grdnt income was used towards marketing to enable the Civic to raise further funds for the capital project.
e) Donations received to fund the capital build project.
fj Fundraising activities undertaken to fund the capital build project.
g) Grant income to facilitate the consultation and development of the capital development project which aims
to re-develop The Civic.
h) Boilers transferred from sinking fund to be depreciated over useful economic life.
i) Teenage Wildlife Grant is to support local people lo lead and participate in a celebration of the unique
heritage of the street and its role in context through stories and discussion5 of youth culture dumg different
periods of the street's history.
j) Eating Art - Eating Art Is an eight-month long community engagement project Using design, craft and
communal food sharing to bring together disparate communities for a sharing experience.
Designated funds
The board of trustees designates monies paid by a tenant in a previous year into a property maInt￿anCe fund
for future repairs of the Civic building.
-31

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
27 Analysis of net assets between funds
Unrestrlcted Deslgnated Restricted Endowment
funds
funds
fund
fund
2024
2024
2024
2024
Total
Total
2024
2023
Fund balances at 31 March 2024 are represented by..
Intangible fixed assets
Propety, plant and
equipment
Heritage assets
Current assetsl(liabilities)
Long term liabilities
1,420
50,360
420,957
372,830
(22,936)
60,664
2,627,432
19,729
111,024
105,770
6,425,889 4.602.682
442,559
695,120
(22,936)
(34.402)
3,377,500
50,000
821.211
50,000 2,707,825 3,377,500
6,958,536
5.370,590
28 Unrestricted - General fund
2024
2023
Balance brought forward
Net movement in funds
691,889
118,729
415,063
276,826
810,618
691.889
29 Related party transactions
Due to the nature of the charitable companws operations and the composition ol the board of trustees being
drawn from local public and private sector organisations, it is inevitable that transactions will take place with
organisations in which a member of the board of trustees may have an interest. All transactions invclving an
organisation in which a member of the board of trustees may have an interest are conducted at amis length.
30 Subsldlarles
Details of the parent charitable company's subsidiaries at 31 March 2024 are as follows-
Name of undertaklng
Reglstered
offlce
Natur• of businoss
Class of
'A Held
shares held Dlrect Indlrect
Barnsley Civic Trading
Limited
England and
Wales
A¢comodation and sessional Ordin8ry
hire
100.00
-32-

BARNSLEY CIVIC ENTERPRISE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
31 Cash generated from operations
2024
2023
Surplus for the year
1.585,946
1,123,404
Adjustments for..
Investment income recognised in statement of financial activities
Gain on disposal of propety, plant and equipment
Depreciation and impairment of property, plant and equipment
(1,117)
(833)
20,906
(392)
(343)
24,134
Movements in working capital..
Decreasel(increase) in inventories
Decreasel(increase) in trade and other receivables
(Decrease)fincrease in trade and other payables
100
91,053
(325,426)
(1,053)
(142,691)
369,686
Cash g•nerated from operations
1,370,629
1.372,745
32 Analysis of changes in net funds
At 1 Aprfl 2023
Cash IIowgAt 31 Mor¢h 2024
Cash at bank and in hand
1,025,280
{486,834)
538,448
Loans falling due within one year
Loans falling due after more than one year
(11,466)
{34,402)
(11,488)
(22,936)
11.466
979.412
(475.368)
504,044
-33-