REGISTERED COMPANY NUMBER: 05842239 (England and Wales)
REGISTERED CHARITY NUMBER: 1131712
REPORT OF THE TRUSTEES AND
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
ACTIVE BARNSLEY LTD
Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

AcfivE BARNSLEY LTD
cO￿rENTs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Reference and Administrative Details
Report of the Trustees
Report of the Independent Auditors
8 to 11
Statement of Flnanclal Actlvltles
12
Balance Sheet
13
Notes to the Financial Statements
14 to 20
Detsiled Statement of Financial Artivities
21 to 22

AcfivE BARNSLEY LTD
' REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2025
TrUSTEES
Mr M W Dewsnap
Mr l D Peel Director (resigned 26.11.241
Miss C D Clay
Mrs L Bloomer (appointed 6.4.24)
Mrs J E Brock (appointed 6.4.24)
Mr D Clayton Director {appointed 6.4.24) (resigned 23.12.24)
Mr l D Meade {appointed 6.4.241
Mr M W Sagar (appointed 6.4.24)
Mr G Banks Director (appointed 25.3.25)
Ms J Battye Director {appointed 6.4.24)
Mr T Bell Director (appointed 25.3.25}
COMPANYSECRETARY
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 OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companie5 Act 2006, present their report
with the financial statements of the charity for the year ended 31 March 2025. 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).
OBJECTIVES AND AcfiviTIES
Oblectives and aims
The objective of the Charity is the promotion of community participation in active recreation, sport and healthy
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 purp05e'
Improving the accessibility and quality of health services for the benefit of community recreation throughout the
area.
Public benefit
In setting its plans and priorities for areas of work and activity, the Management Committee have had regard to
guidance from 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

ACTIVE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
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
training. with the aim of being the primary experts in this field in Barnsley.
The main client groups are:
Department for Transport {BMBCI - Bikeability Scheme.
Local Sustainable Transport Fund {BMBC>- Adult cycle and learn to ride training.
Schools - both after school clubs and PPA {where a teacher is substituted by a coach during 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 impresslon 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, cycling. 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 2024/25 marked the continuation of several of Active Barnsley's large pieces of contracted work.
Bikeability received a further twelve months funding (with a per head increase), which is currently committed
through to March 2026, although there was a reduction in Level 3 allocation and Bikeability Balance ceased entirely.
Adult Cycle Training was also not refunded in 2024125, with it now being delivered on a much smaller scale, in-house
by Barnsley MBC as part of their Active Travel offer.
The holiday activities at Shaw Lane Sports Club, funded by the Department of Education Holiday Activities and Food
Programme, continued through 2024/25 in Easter and summer holiday periods, with further funding for the
programme recently announced until December 2028. Work also carried on in Cawthorne Primary School,
continuing our long standing relationship.
Covid-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.
Page 3

ACTIVE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
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 scheme 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 2024125, we now feel that the pandemic is fully in the rear
mirror. although long term funding for projects has been scarce since pre-pandemic.
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 resenie to help secure future lar8e grant funding by
oosting funder confidence. These levels have reduced over recent years due to increased costs. and a slight
reduction in Bikeability funding during 2024125, 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 serving members of staff. the Charity will also allocate £40,000 to cover
any future possible redundancy payment5.
The remainin8 funds will be allocated as free reserve5 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 effetts of the current financial outlook and possible public sector spending cuts. It also remains
vital to maintain a high level of reserves, due to the nature of Bikeability funding, which is paid in arrears, up to 6
months after the work is carried out.
Page 4

AcfivE BARNSLEY LTD
' REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FUTURE PLANS
Bikeability funding is currently confirmed until March 2026, although further funding has not yet been confirmed.
The Bikeability Trust were confident of a multi-year funding settlement, but the final funding announcement has
been delayed until after the 2025 Budget. A funding commitment longer than one year has not been made since a
three year agreement from 2017118 to 2019/20, due to the Covid-19 outbreak and 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 and may have to be re-tendered prior to delivery in 2026/27.
Although the Charity remain confident of continued Bikeability fundin& there is always the threat of the current
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 Activity and Food Programme, which forms the Active Barnsley
holiday activity offering finishes in December 2025. However, a further three years funding has already been
confirmed by the Department for Education, prior to the 2025 Budget. This funding cycle will run until December
2028, with the service being re-tendered in early 2026.
Active Barnsley remain5 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 other
child 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
Governing 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.
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 ￿flect the work of the charity and the direction it has taken.
The Charitable Company is based at Shaw Lane Community Sports Club.
Page 5

ACTIVE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organlsational structure
Staff at commencement of the period April 2024- March 2025 consisted of l Manager, 3 Development Officers. and
3 Community Coaches. The Charity currently 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.
The organisation further strengthened the board of trustees during this period with the addition of Glen Banks and
Timothy Bell.
Induction and training of new trustees
Where applicable, new trustees are provided with induction and training.
This is tailored to their specific need5 (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 organi5ation.
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 forthcomin8 challenges. Trustees consider
maintaining a large cash reserve 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.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors 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).
Pa8e 6

AcfivE BARNSLEY LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
Company law requires the trustees to prepare financial statements for each financial year. Under that law, the
trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted
Accounting Practice Iunited Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, includinE the income and expenditure, of the charitable company for that period. In preparing those
financial statements, the trustee5 are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charitie5 SORP;
makejudgements 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 step5 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 auditor5 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 auditor5, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General
Meeting.
Approved by order of the board of trustees on 16 December 2025 and signed on its behalf by:
Mr M W Dewsnap - Secretary
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
AcfivE BARNSLEY LTD
Opinion
We have audited the financial statements of Active Barnsley Ltd (the 'charitable company,) for the year ended
31 March 2025 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 Standard5 (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 2025 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 Auditing {UKI {ISAs {UK}) and applicable law.
Our responsibilities 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 relatlng to golng 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 collettively, may cast significant doubt on the charitable company's ability to continue
as a going concern for a period of at least twelve month5 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.
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 is to read the other information and, in
doin8 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 mi55tatements, 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 fact. We
have nothing to report in this regard.
Page 8

REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS OF
ACTIVE BARNSLEY LTD
Opinions 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 requlred 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 us 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.
Responslbllltles of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the
charitable company for the purpose5 of company lawl are responsible for the preparation of the financial statements
and for beinB 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 asse55ing the charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the 8oin8 concern
basis of accounting unle55 the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternative but to do so.
Pa8e 9

REPORTOFTHE INDEPENDENT AUDITORSTOTHE MEMBERS OF
AcfivE BARNSLEY LTD
Our responsibilitie5 for the audit of the financlal 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 decision5 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:
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
detecting 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 was evidence of bias by the directors that
represented a risk of material misstatement due to fraud.
Because of the inherent limitation5 of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material mi55tatement 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.org.uk/auditorsresponsibilities. This description forms part of our Report of
the Independent Auditors.
Page 10

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.
oA-(LL
Scott Mell FCA (Senior Statutory Auditor)
for and on behalf of Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 28B
16 December 2025
Page 11

AcfivE BARNSLEY LTD
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted Restricted
funds
funds
Note5
INCOME AND ENDOWMENTS FROM
Charitable activities
Cycle trainin8, coaching and sports activies
217.213
217,213
191,830
Investment income
2.435
2,435
2,140
Total
219,648
219,648
193,970
EXPENDITURE ON
Charftable actlvltles
Cycle training. coaching and sports activies
208,723
208,723
218,094
NET INCOME/(EXPENDITURE)
10,925
10,925
(24,124)
RECONCIUATION OF FUNDS
Total funds brought forward
161,313
161,313
185,437
TOTAL FUNDS CARRIED FORWARD
172,238
172,238
161,313
The notes form part of these financial statements
Page 12

AcfivE BARNSLEY LTD
' BALANCE SHEEr
31 MARCH 2025
2025
Total
funds
2024
Total
fund5
Unrestricted Restricted
funds
funds
Notes
FIXED ASSErs
Tangible assets
1,464
1.464
2,276
CURRENT ASSETS
Debtors
Cash at bank
10
43.407
136.228
43,407
136,228
42,028
125,214
179.635
179,635
167,242
CREDITORS
Amounts falling due within one year
11
18,861)
18.861)
(8,2051
NET CURRENT ASSETS
170,774
170,774
159,037
TOTAL ASSETS LESS CURRENT LIABILITIES
172,238
172,238
161,313
NET ASSETS
172,238
172,238
161,313
FUNDS
Unrestricted funds
12
172.238
161,313
TOTAL FUNDS
172,238
161,313
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
16 December 2025 and were signed on its behalf by:
Mr M W Dewsnap- Trustee
The notes form part of these financial statements
Page 13

AcfivE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparlng 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 1021 {effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companie5 Act 2006. The financial statements have been prepared under the historical cost
convention.
Incorne
All income is recognised in the Statement of Financial Activities once the charity ha5 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 amount can be measured
reliably, If entitlement 15 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 constructive 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.
Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accumulated impairment losses. Cost included costs directly attributable to making the a55et capable of
operating as intended.
Depreciation is provided at the following rates in order to write off each a55et over its estimated useful life.
Motor vehicles
Computer equipment
25% on reducing balance
- 33% on cost
Page 14
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - contlnued
Taxatlon
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 benefrts
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
2025
2024
Interest received
2,435
2,140
CHARITABLE AcfiviTIES COSTS
Dirert
Costs (see
note 4)
Support
costs (see
note 5)
Totals
Cycle trainin& coaching and sports
activies
202,558
6,165
208,723
Page 15
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
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
169.809
1.759
2,002
94
28
833
2.028
173,042
1,779
2,560
59
28
1,809
1,480
105
11,040
13,675
4,370
103
11,040
7,800
5,477
112
413
352
811
329
1,163
202.558
212,022
SUPPORT COSTS
31.3.25
31.3.24
Auditors, remuneration
Legal fees
3,910
2,255
3,757
2,315
6,165
6,072
NEf INCOME/(EXPENDITURE)
Net incomellexpenditure) is stated after chargin81(creditingl:
2025
2024
Depreciation- owned assets
812
1,162
Page 16
continued...

AcfivE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows:
2025
2024
Manager
Development Officers
Community Coaches
The total amount of employee benefits received by key management personnel is £80,445 {2024 £79,486).
The Trust considers its key management personnel compromise its Manager and Development Officers.
No employees ￿ceiVed emoluments in excess of £60,000.
TANGIBLE FIXED ASSETS
Motor
vehicles
Cornputer
equlpment
Totsls
COST
At l April 2024 and 31 March 2025
3,376
6.660
10.036
DEPRECIATION
At l April 2024
Charge for year
1,145
6,615
24
7,760
812
At 31 March 2025
1,933
6,639
8,572
NET BOOKVALUE
At 31 March 2025
1,443
21
1,464
At 31 March 2024
2,231
45
2,276
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continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments and accrued income
42,583
824
41,231
797
43,407
42,028
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Social security and other taxes
Accrua15 and deferred income
3,003
5.858
8,205
8.861
8,205
12.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted fund5
General Fund
161.313
10,925
172,238
TOTAL FUNDS
161,313
10,925
172,238
Net movement in funds, included in the above are a5 follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General Fund
Bikeability Grant
57,847
161,801
146,922)
(161,801)
10,925
219,648
1208,723)
10.925
TOTAL FUNDS
219,648
1208,723>
10,925
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continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
12.
MOVEMENT IN FUNDS- continued
Comparatlves for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrirted funds
General Fund
185,437
124,124)
161,313
TOTAL FUNDS
185,437
{24,124
161,313
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestrictsd funds
General Fund
Bikeability Grant
53,775
140,195
(77,899)
(140,195)
(24,124)
193,970
(218.094)
(24,124)
TOTAL FUNDS
193,970
(218,094)
124,124)
A current year 12 months and prior year 12 months combined position Is as follows:
Net
rnovement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General Fund
185,437
{13,199)
172,238
TOTAL FUNDS
185,437
{13,199)
172,238
Page 19
continued...

ACTIVE BARNSLEY LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
12.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
are as follows:
Incomlng
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General Fund
Bikeability Grant
111,622
301,996
1124,821)
1301,996)
(13,199)
413,618
1426,817)
(13,1991
TOTAL FUNDS
413,618
1426,8171
(13,1991
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 ￿ntaI costs of £11,040 {2024 - £11,040) to Barnsley Rugby Union
Football Club Limited. Furthermore, an additional £7.800 {2024 £13,675} 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 20