REGISTERED COMPANY NUMBER: 058422391England and Wales)
REGISTERED CHARITY NUMBER: 1131712
REPORT OFTHE TRUSTEES AND
AUDITED FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
ACTIVE BARNSLEY LTD
Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
570 2BB

AcfivE BARNSLEY LTD
CONTENTS OF THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 MARCH 2024
Page
Reference and Administrative Detalls
Report of the Trustees
Report of the Independent Audltors
8 to 12
Statement of Financlal Activities
13
Balance Sheet
14
Notes to the Financial Statements
15 to 22

AcfivE BARNSLEY LTD
REFERENCE AND ADMINISTRATIVE DEfAILS
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
Mr M W Dewsnap
MrlDPeel
Miss C D Clay
Mrs L Bloomer (appointed 6.4.24)
Mrs J E Brock (appointed 6.4.24)
Mr D Clayton {appointed 6.4.24)
Mr l D Meade {appointed 6.4.24)
Mr M W Sagar (appointed 6.4.24)
COMPANY SECRETARY
Mr M W Dewsnap
REGISTERED OFFICE
C/0 BRUFC
Shaw Lane
Barnsley
South Yorkshire
S70 6HZ
REGISTERED COMPANY NUMBER 05842239 (England and Wales)
REGISTERED CHARITY NUMBER
1131712
SENIOR STATUTORY AUDITOR
Scott Mell FCA
AUDITORS
Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
Page I

ACTIVE BARNSLEY LTD
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of 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 l January 2019).
OBJEcfivES AND ACTIVITIES
Objectlves and alms
The objective of the Charity is the promotion of community participation in healthy sport, recreation and
lifestyles, in particular by'.-
Delivering and developing projects and services to improve the health and wellbeing of all Barnsley
residents.
Promoting and developing existing health and sporting activities in the Borough of Barnsley and
encouraging the formation of new ones;
Forging effective links between schools, clubs and statutory agencies in this purpose,.
Improving the accessibility and quality of health services for the benefit of community recreation
throughout the area.
Publlc benefit
In setting its plans and priorities for areas of work and activity, the Management Committee have had regard
to guidance frorn the Charity Commission on public statement of benefit. The Charity's objectives and
activities demonstrate how it has set out to fulfil its charitable objectives.
Page 2

AcfivE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charltable actlvities
The present market has been developed over time, through recommendations and through partnership
working within both the health and wellbeing and community sport networks, with a clear focus on projects
encouraging an active healthy lifestyle. Following the austerity funding cuts. we have gradually increased our
focus on cycling trainin& with the aim of being the primary experts in this field in Barnsley.
The main client groups are:
Department for Tran5POrt {BMBC)- Bikeability Scheme.
Local Sustainable Transport Fund (BMBC) - Adult Cycle Training.
Schools - both after school clubs and PPA (where a teacher is substituted by a coach durin8 lesson time
freeing the teacher to prepare, plan and mark).
Summer and other holiday activity schemes through the Healthy Holidays programme {BMBC).
Healthy Lifestyle type activities with the NHS and other health interest bodies.
These major groups are located within the Barnsley area, although occasional work has taken place across
local borders in previous financial periods.
Major grant funding ceased to be a source of the Charity's income in the years of austerity following the
global financial crisis, with public sector based tender contracts now the primary source of Charity income.
This is supplemented by applications for minor funding streams, along with sustainable self-funded project
work.
Service contracts and minor funding streams are targeted at a particular group, and the money is always
"ring-fenced" This may give a false impression that the charity is operating With a large cash surplus, when in
reality the money is simply unspent at the time, but is required to deliver future contracted work. It is the
intention that a substantial reserve is maintained to aid the retention of staff whose roles are tied to service
contracted projects.
The community coaches and development officers undertake projects on behalf of the Barnsley community.
The majority of these projects focus upon health service provision. cyclin& physical activity and sport. The
service provided by the Charity involves both activity delivery and educational advice, with the Charity
providing highly experienced and qualified staff to maximise partnership resources.
The period 2023/24 marked the continuation of several of Active Barnsley's large pieces of contracted work.
Bikeability and Adult Cycle Training received their expected fundin& which is currently committed through to
March 2025, although Adult Cycle Training funding has reduced in 2024/25. Bikeability funding (per head)
ha5 increased over the same period to offset the difference, although a change in how funding was able to be
moved between Bikeability modules resulted in less useable Level 3 funding.
Further income was generated through the holiday activities which are now funded by the Department of
Education Holiday Activities and Food Programme, throughout school holiday periods at Shaw Lane Sport5
Association, along with ongoing work in Cawthorne Primary School.
Page 3

AcfivE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Covld-19
The Covid-19 Pandemic which struck in March 2020 had a significant and immediate impact on the Charity.
The Charity stopped delivering all services from this point and didn't restart until September 2020.
Active Barnsley continued to make use of the flexible furlough scheme to sustain jobs, from April 2021 until
it's conclusion in September 2021, as the available workload remained much reduced during this period.
Although school based work continued on a slightly reduced basis in this time, community work did not
resume at any level until July 2021, but has now recovered to pre-covid levels.
As the furlough scherne reached its conclusion, the Charity was able to retain all current members of staff and
return its delivery of projects back to full capacity. At the end of 2023/24, we now feel that the pandemic is
firmly in the rear mirror, and its effects no longer influence our decision making.
FINANCIAL REVIEW
Reserves policy
The Management Committee aims to keep twelve months running costs in reserved funds, both for ongoing
financial security, and recognising the importance of holding a substantial reserve to help secure future large
grant funding by boosting funder confidence. These levels have reduced over the last two years due to
increased costs, and a slight reduction in Bikeability funding during 2023/24, currently standing at 9-10
months reserves. The aim remains to gradually increase these reserves back towards 12 months. £20,000 is
currently allocated for capital expenditure that the Charity may be required to spend to maintain its
operations {a fleet of bikes, means to transport them and office IT equipment). With a number of long
seniing members of staff, the Charity will also allocate £40,000 to cover any future possible redundancy
payments.
The remaining funds will be allocated as free reserves to aid staff retention through transition periods
between funding and project grants, contingencies for unforeseen reductions in grant allocations, and any
future reduction in income due to the effects of the current financial outlook and public sector spending cuts.
It also remains vital to maintain a high level of reserves, due to the nature of Bikeability fundin& which is paid
in arrears, up to 6 months after the work is carried out.
Page 4

ACTIVE BARNSLEY LTD
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FUTURE PLANS
Bikeability funding is confirmed until March 2025, which included an increase in the place by head cost for
2024/25. Funding previously outlined for 2025126 is currently under review by the Department for Transport
following the first budget of the new Government, with confirmation expected by January 2025. The
Bikeability Trust continue to press for a multi-year funding settlement, but this is considered unlikely this
year, until the new Government decides on its funding priorities. A fundin8 commitment longer than one
year has not been made since a three year agreement from 2017118 to 2019120, due to the volatile political
landscape since this time. A longer term settlement will allow the Charity to be able to make better medium
term planning decisions for the first time since the Pandemic. The current tender agreement for contracted
delivery with Barnsley MBC runs through 2025/26.
Any decision to fund some level of Learn to Ride or Adult Cycle Training from April 2025 has not yet been
made by Barnsley MBC, and is subject to Department for Transport funding decisions. Sustainable and Active
Travel has continued to be rnade a priority by the new Government, and there is good reason for optimism
that it will continue to form a key part of a green political agenda moving forwards.
The Charity consider5 that the effetts of Covid-19 are now firmly in the rear view, but there is always the
threat of the current the financial difficulties affecting public spendin& which could impact on Transportation
budgets in the short to medium term.
The current three year funding for the Healthy Attivity and Food Programme, which forms the Active Barnsley
holiday activity offering finishes in December 2024. A decision about further funding for 2025 and beyond is
currently being made by the Department for Education, following the autumn 2024 Budget.
Active Barnsley remains committed to working with a range of partners to increase both the quantity and
quality of healthy activity in the area.
Key elements of our work in relation to service delivery and management will include:
Further developing Active Barnsley's role as lead cycle training provider in the area through Bikeability and
Adult Cycle Training.
Delivering programmes of health education in partnership with local agencies and funders
Sourcing small grants to develop projects to benefit local participants and volunteers.
- Working with The Shaw Lane Foundation to help develop a community hub at Shaw Lane Sports Club.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Page 5

ACTIVE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charity constitution
Active Barnsley Ltd successfully achieved Charitable status from 21 September 2009, meeting objectives set
by the Charity Commission operating to improve the condition and social welfare of Barnsley's residents.
The Charity changed its name from Barnsley Sport & Activity Forum Ltd (operating as SportActiv Ltd) to Active
Barnsley Ltd on 26th July 2011 to more accurately reflect the work of the charity and the direction it has
taken.
The Charitable Company is based at Shaw Lane Community Sports Club.
Organisational structure
Staff at commencement of the period April 2023 - March 2024 consisted of l Manager, 2 Development
Officers, and 4 Community Coaches. The Charity now consists of l Manager, 2 Development Officers and 3
Community Coaches.
Any overspill work is allocated to self-employed coaches who charge their time on an ad hoc basis.
Induction and tralning of new trustees
Where applicable, new trustees are provided with induction and training.
This is tailored to their specific needs {unless the appointee is already sufficiently experienced) and covers as
a minimum:
Governance and management; equal opportunities.
Introduction to the history and current activities of the organisation.
Sufficient explanation of the charities financial accounts and reporting procedures to enable them to
exercise effective fiscal oversight.
If the new trustee is to take on any specific duties training needs in relation to these are also assessed.
It is acknowledged that trustees have a wide range of other commitments and every effort is being made to
make this training accessible to the individual by arranging it to be conducted at times convenient to them.
Risk management
The Management Committee has carried out a review of the Charitable Company's activities detailing the
opportunities available and the risks to which it is exposed.
The Management Committee will continue to review the level of free reserves in order to ensure that there
are sufficient levels of free reserves held to provide financial stability over any forthcoming challenges.
Trustees consider maintaining a large cash reseNe is now more important than ever following the Covid-19
Pandemic and the ongoing difficult economic outlook, to insulate the Charity against the possibility of any
negative consequences that may lay ahead, such as funding cuts.
Page 6

ACTIVE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the direttors of Active Barnsley Ltd for the purposes of company law) are
responsible for preparing the Report of the Trustees 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 give a true
and fair view of the state of affairs of the charitable company and of the incoming resource5 and application
of resources, including the income and expenditure. of the charitable company for that period. 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.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable 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 and detection of fraud and
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
The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual
General Meeting.
Approved by order of the board of trustees on 11 December 2024 and signed on its behalf by:
Mr M W Dewsnap - Secretary
Page 7

REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS OF
ACTIVE BARNSLEY LTD
Opinion
We have audited the financial statements of Active Barnsley Ltd {the 'charitable company,) for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the
financial statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law 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 March 2024 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
We conducted our audit in accordance with International Standards on Auditin8 (UK) (ISAS (UK)) and
applicable law. Our responsibilitie5 under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled 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 relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability
to continue as a goin8 concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACTIVE BARNSLEY LTD
Other Information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
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.
In connection with our audit of the financial statements, our responsibility 15 to read the other information
and, in doing so. consider whether the other information is materially inconsistent with the financial
Statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, 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 conclude that there is a material misstatement of this other information, we
are required to report that fatt. We have nothing to report in this regard.
Oplnlons on other matters prescrlbed by the Companies Art 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 light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires u5 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; or
the trustees were not entitled to take advantage of the small companies exemption from the requirement
to prepare a Strategic Report or in preparing the Report of the Trustees.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACTIVE BARNSLEY LTD
Responsiblllties of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the direttors
of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company'5
ability to continue as a going concern, disclosin& as applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AcfivE BARNSLEY LTD
Our responslbilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement. whether due to fraud or error, and to issue a Report of the Independent
Auditors 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 misstatement 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. Irregularities, including fraud. are instances of non-compliance with laws and
regulations. We design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud 15 detailed below:
We gained an understanding of the legal and regulatory framework applicable to the company and the
industry in which it operates, and considered the risk of acts by the company that were contrary to applicable
laws and regulations, including fraud. We design audit procedures to respond to the risk, recognising that the
risk of not detetting a material misstatement due to fraud is higher than the risk of not detecting one
resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional
misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise to a material misstatement in the financial
statements, including, but not limited to the Companies Act 2006. Our tests included agreeing the financial
statement disclosures to underlying supporting documentation and enquiries with management. We did not
identify any key audit matters relating to irregularities, including fraud. As in all our audits. we also addressed
the risk of management override of internal controls, including testing journals and evaluating whether there
wa5 evidence of bias by the directors that represented a risk of material misstatement due to fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. The risk increases the more that compliance with a law or regulation is removed from the events
and transactions reflected in the financial statements, as we will be less likely to become aware of instances
of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as
fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.or8.uk/auditorsresponsibilities. Thls description forms part
of our Report of the Independent Auditors.
Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ACTIVE BARNSLEY LTD
Use of our report
This report is made solely to the charitable 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
charitable company's members those matters we are required to state to them in an auditors, report and for
no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's members as a body, for our audit
work, for this report, or for the opinions we have formed.
&(Jw
Scott Mell FCA {Senior Statutory Auditor}
for and on behalf of Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
13 December 2024
Page 12

AcfivE BARNSLEY LTD
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Cycle training, coaching and sports activies
191,830
191,830
211,843
Investment income
2,140
2,140
535
Total
193,970
193,970
212,378
EXPENDITURE ON
Charitable artivities
Cycle training, coaching and sports activies
218,094
218,094
209,464
NEf INCOME/(EXPENDITURE)
(24.124)
{24,124)
2,914
RECONCILIATION OF FUND5
Total funds brought forward
185,437
185,437
182,523
TOTAL FUNDS CARRIED FORWARD
161,313
161,313
185,437
The notes form part of these financial statements
Page 13

AcfivE BARNSLEY LTD
BALANCE SHEET
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
2,276
2,276
3,438
CURRENT ASSErs
Debtors
Cash at bank
10
42,028
125,214
42.028
125,214
48,976
138,624
167.242
167,242
187,600
CREDITORS
Amounts falling due within one year
11
(8,205)
(8,205)
15,601)
NET CURRENT ASSETS
159,037
159,037
181,999
TOTAL ASSEfs LESS CURRENT LIABILITIES
161,313
161,313
185,437
NET ASSErs
161.313
161,313
185,437
FUNDS
Unrestricted funds
12
161,313
185,437
TOTAL FUNDS
161,313
185,437
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved and authorised for issue the Board of Trustees and authorised for
issue on 11 December 2024 and were signed on its behalf by:
Dew
nap - Trustee
The notes form part of these financial statements
Page 14

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) '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 l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Stan'dard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Income from grants is reco8nised at fair value when the charity has entitlement after any performance
conditions have been met, it is probable that the income will be received and the arnount can be
measured reliably. If entitlement is not met then those amounts are deferred. These grants are
included in incoming resources when these are receivable and allocated appropriately between
unrestricted and restricted income depending upon restrictions imposed.
Government grants which are received for compensation for expenses or losses which have already
been incurred are recognisable in income when the grant is receivable.
Income from facilities is recognised at fair value when the charity has entitlement after any
performance conditions have been met, it is probable that the income will be received and the
amount can be measured reliably.
Donations are accounted for when they are received.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or construttive obligation
committing the charity to that expenditure, 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
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tanglble fixed assets
Tangible fixed assets are stated at cost (or deemed costl or valuation less accumulated depreciation
and accumulated impairment 105ses. Cost included costs directly attributable to making the asset
capable of operating as intended.
Depreciation is provided at the following rates in order to write off each asset over its estimated useful
life.
Page 15
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Tangible fixed assets
Motor vehicles
Computer equipment
- 25% on reducing balance
- 33% on c05t
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Penslon costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
INVESTMENT INCOME
31.3.24
31.3.23
Interest received
2,140
535
Page 16
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
CHARITABLE AcfiviTIES COSTS
Direct
Costs (see
note 4)
Support
costs (see
note 5)
Totals
Cycle training, coaching and 5POrts
activies
212,022
6,072
218,094
DIREcf COSTS OF CHARITABLE AcfiviTIES
31.3.24
31.3.23
Staff costs
Insurance
Telephone
Postage,stationery & computer costs
Advertising
Sundries
Sporting equipment
Training
Coaches fees
Rent
Room hire
Travel and motor expenses
Bank charges
Uniform
Rates
Depreciation
Loss on sale of assets
173,042
1,779
2,560
59
28
480
1,809
1,480
105
11,040
13,675
4,370
103
166,229
1,522
2,466
50
133
562
4,041
9,960
10,950
4,826
135
847
106
1,721
223
329
1,163
212,022
203,771
Page 17
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT COSTS
31.3.24
31.3.23
Auditors, remuneration
Legal fees
3.757
2,315
3.505
2,188
6,072
5,693
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after ChargIn￿(crediting).
31.3.24
31.3.23
Depreciation - owned assets
Deficit on disposal of fixed assets
1,162
1,721
223
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Manager
Development Officers
Community Coaches
The total amount of employee benefits received by key management personnel is £79.486 (2023
£79.430). The Trust consider5 its key management personnel compromise it5 Manager and
Development Officers.
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ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
STAFF COSTS- continued
No employees received emoluments in excess of £60,000.
TANGIBLE FIXED ASSErs
Motor
vehicles
Computer
equipment
Totals
COST
At l April 2023 and 31 March 2024
3,376
6,660
10,036
DEPRECIATION
At l April 2023
Charge for year
358
787
6,240
375
6,598
1,162
At 31 March 2024
1,145
6,615
7,760
NE[ BOOK VALUE
At 31 March 2024
2,231
45
2,276
At 31 March 2023
3,018
420
3,438
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Prepayments and accrued income
41,231
797
48,265
711
42,028
48,976
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continued...

AcfivE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
11.
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
31.3.24
31.3.23
Accruals and deferred income
8,205
5,601
12. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrlrted funds
General Fund
185,437
{24,124)
161,313
TOTAL FUNDS
185,437
(24,124)
161,313
Net rnovement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General Fund
Bikeability Grant
53,775
140.195
(77,899)
{140,195)
(24,124)
193.970
(218,094)
124.124)
TOTAL FUNDS
193,970
1218,0941
(24,124)
Comparatlves for movement In funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unre5trlcted funds
General Fund
182,523
2,914
185,437
TOTAL FUNDS
182,523
2,914
185,437
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ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
12.
MOVEMENT IN FUNDS- contlnued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General Fund
Bikeability Grant
56,377
156,001
(53,463)
(156,001)
2,914
212,378
(209,464)
2,914
TOTAL FUNDS
212,378
(209,464)
2,914
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General Fund
182,523
(21,210)
161,313
TOTAL FUNDS
182,523
(21,210)
161,313
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General Fund
Bikeability Grant
110,152
296,196
(131.362)
(296,196)
(21,210)
406,348
{427,558)
(21,210)
TOTAL FUNDS
406,348
(427,558)
121,210)
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ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
12.
MOVEMENT IN FUNDS - continued
The Bikeability project is funded by BMBC and contributes to the costs associated with training schools
in cycle safety.
13.
RELATED PARTY DISCLOSURES
During the year the company paid facilities rental costs of £11,04012023 £9,960) to Barnsley Rugby
Union Football Club Limited. Furthermore, an additional £11,075 (2023 - £10,950) of holiday club costs
were paid during the year to Barnsley Rugby Union Football Club Limited.
Mr M W Dewsnap, Trustee, of the charitable company, is a director of Barnsley Rugby Union Football
Club Limited.
Page 22