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← Age UK Barnsley

2025-03-31-accounts

Charity registration number 1144123 (England and Wales) Company registration number 07759461

AGE UK BARNSLEY

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

AGE UK BARNSLEY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees R Frost - Treasurer
P Markham
P Watters - Chair
I North (Appointed 1 June 2025)
Senior Management C Witherington - Chief Executive (Appointed 2 December 2024)
Officer
D J Bunn - Chief Executive Officer (Resigned 31 March 2024)
T Barker - Interim Chief Executive (Appointed 1 May 2024 &
Officer resigned 28 November 2024)
Charity number 1144123
Company number 07759461
Registered office Age UK Barnsley Resource Centre
36a Queens Road
Barnsley
South Yorkshire
England
S71 1AR
Auditor BK Plus Audit Limited
52 St Johns Lane
Halifax
West Yorkshire
England
HX1 2BW
Bankers Virgin Money
1A Peel Square
Barnsley
S70 2PL
Solicitors Newman & Bond
The Old Grammar School
35 Church Street
Barnsley
S70 2AP

AGE UK BARNSLEY

CONTENTS

Page
Trustees' report 1 - 6
Statement of trustees' responsibilities 7
Independent auditor's report 8 - 11
Statement of financial activities 12 - 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 35

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Our mission remains: to make Barnsley the best possible place to grow older . We aim to promote dignity, wellbeing, safety, and independence for older people, especially those facing disadvantage due to ill-health, disability, poverty, or social exclusion.

The objective of the charity, as set out in the Articles of Association, and to which it is specifically restricted are to promote the following purposes for the benefit of the public and/or older people in and around the Metropolitan Borough of Barnsley, South Yorkshire (“the area of benefit”):

The outcome of this being the promotion of the well-being of older people.

Information & Advice Service

Our Information & Advice Service supports older people across the Barnsley area, offering guidance via telephone, office appointments, and home visits.

Navigating access to benefits and services can be increasingly complex. Our service helps older people maximise their income and better understand the range of services and opportunities available to them.

We offer a free advice service, open Monday to Friday, 9:30am to 3:30pm. In addition, our self-help area—located at Eldon Street—is open Monday to Saturday, 9:00am to 4:45pm, providing access to over 50 free information guides. These cover topics such as finding a care home and understanding power of attorney. Additional fact sheets are also available on request.

During the 2024–25 financial year, our small, dedicated team work tirelessly to ensure Barnsley’s older residents receive the support they need, delivering a vital service to our local community. The Service completes on average around 50 benefit checks per month and advises an average of 200 clients per month with an estimated 400 client contacts each month. During the year the team dealt with 5585 enquiries; worked with 2322 clients and supported 658 Benefit Applications helping people claim £2,526,680 in unclaimed benefits. A significant increase from the previous year. The number of new clients and total client contacts also continues to grow.

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Warm Homes Advisors

During 2024–25 we continued to deliver our Warm Homes Checks. Around 300 warm homes visits and equipment were supplied free of charge, funded through the Age UK Warm Homes programme.

Community Outreach and Engagement

The team delivers a range of projects and services designed to reduce isolation, increase inclusion, and increase strength and balance. This supports older people in Barnsley to live with independence and dignity. The focus is on both preventative work and direct support for those who are most disadvantaged.

Day Services and Dementia Support

Our Elizabeth Activity and Care Centre is open every weekday from 9.00am to 2.30pm. It provides a service for older people who require additional support to socialise with others within their peer group and participate in meaningful activities., this may be due to physical or mental health issues, disabilities, the socially isolated and people living with dementia. The service also provides an opportunity for carers to have some respite time to themselves.

The service provides personal centred care for clients. This may involve assistance with personal care, mobility, communication specialist, diets, medication, and support to engage with activities in the centre.

The service has a varied activity programme offering a range of activities to stimulate both body and mind. It provides information regarding health and wellbeing to both the clients and those who care for them. The aim of the activities is to help maintain/improve clients physical and mental well-being; activities being adapted to meet everyone’s needs.

As a service we also liaise between adult social care, health professions and care agencies to support the clients as required.

Our service is inclusive, and all aspects of the service are adapted to meet individuals needs as far as possible within the service. (Person centred care)

Well-being is a large part of the service, feedback from individual’s reviews indicates positive comments from both clients and others involved in their care indicating a positive impact on their wellbeing and mental health. Independence is always encouraged whether it is with mobility or making decisions and choices.

Retail and Mobility Services

Our retail operations have continued to thrive despite challenging conditions nationally. We successfully operated two charity shops alongside the Access Barnsley mobility hire service, providing essential support to our community. Through modernising our retail operations and introducing themed events, we strengthened engagement and created a more vibrant shopping experience. As a result, revenue from sales has increased —bucking the national trend where many charity shops are struggling or even closing —demonstrating the resilience and effectiveness of our approach.

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Volunteer Engagement

Volunteers remain at the heart of Age UK Barnsley’s work, with around 80 individuals currently contributing their time and skills to enhance the lives of older people in our community. Our strategy focuses on building a strong, diverse, and engaged volunteer community by supporting and retaining existing volunteers through regular checkins, training, and recognition, while recruiting new volunteers to reflect Barnsley’s diversity. By embedding volunteers across all areas of the charity, we aim to grow capacity, strengthen services, and ensure safeguarding remains central to all activity. Recognising and celebrating their contributions is key to deepening our impact and sustaining a vibrant volunteer network.

Achievements and Performance

During the year we have worked to consolidate and improve our Charity. The new CEO (appointed in December 2024) has set out a clear, collaborative approach to leading Age UK Barnsley, with a strong emphasis on improving communication, operational efficiency, and staff engagement. Key priorities include introducing monthly staff updates and a Managers Forum to enhance transparency and reduce silos. Exploring ways to streamline and improve reporting and held an all-staff event in March to co-create priorities for 2025. The CEO is also addressing financial pressures through a comprehensive pay review and job evaluation, while reinforcing governance by ensuring timely regulatory filings. A commitment to regular one-to-ones and leadership development reflects a focus on building a cohesive, empowered workforce. Overall, the approach combines optimism with practical measures to strengthen resilience and deliver continuous improvement across the charity.

Quality Standards

Age UK Barnsley has Age UK Charity Quality Standard (CQS) and Advice Quality Standard recognition confirming our commitment to delivering excellence in governance, service provision, and client care.

Financial Review

The results for the year ended 31 March 2025 show a deficit of £152,447 (2024 surplus £499). The main reason for this deficit was the reduction in grant income and certain contracts coming to an end in the period.

The Charity has had to use reserves accumulated from previous years to fund this deficit, however at the end of the year, the company still had bank balances of £361,005 (2024 £478,566) and total reserves of £728,273.

A budget has been prepared for 2025-26 and despite additional costs being incurred with the increase in employers national insurance, this is forecasting an improved financial position. This is because action has been taken to obtain additional grant and contract income, and control over costs, which are now being monitored on a monthly basis.

The charity will endeavour and perform all its charitable activities despite the difficult trading conditions at the present time.

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

Reserves are that part of the charity’s unrestricted funds that are freely available to spend on any of the charity’s purposes. This excludes:

Policy Aims

Specifically, Age UK Barnsley holds reserves for the following reasons:

Income Risk: to protect against a fall in income levels and protect expenditure until income recovers or adjustments can be made.

Cessation: so that liabilities can be discharged if the charity was to cease operating.

Working Capital: to provide working capital for service to be delivered and expenditure covered, if necessary, before income is received.

Opportunities: funding for new initiatives or ideas e.g. a pilot scheme to prove viability to a potential funder or investment in systems that will increase capacity in the future.

Adversity: to protect the charity against unplanned adverse events e.g. loss of key staff, reputational damage.

Target Level of Reserves

During the previous year the trustees allocated £200,000 to be held as designated reserves, for the purpose of delivering services when there is a gap in funding. None have been used this year with a balance carried forward of £200,000 into the next year.

The trustees have taken a risk-based approach and determined that an appropriate level of free reserves to be held is 3 months’ worth of core operational expenditure. This is currently estimated at £190,000 based on:

The reserve target will be reviewed annually as part of the budget and planning cycle.

Major risks

The Board regularly reviews strategic and operational risks, including financial sustainability, safeguarding, and service continuity. Mitigation strategies are in place and monitored.

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for the Future

Looking ahead, our priorities focus on strengthening impact, sustainability, and partnership working. We will continue to prioritise support for the most vulnerable older adults while exploring opportunities to extend services for those aged 50+. To secure long-term resilience, we aim to diversify income streams through contracts, grants, sponsorships, and trading. Operationally, we will continue to seek to make efficiency savings whilst investing in tools which will help us to improve data management and reporting and embed Teams as a core tool for internal communication. A key focus will also be working collaboratively with local organisations and partners to improve the customer service experience, ensuring that older people in Barnsley receive joined-up, high-quality support that meets their needs.

Structure, Governance and Management

The Charity was established in 2011 as a company limited by guarantee with charitable status. On 2 April 2012 it acquired the entire assets and undertakings of Age Concern Barnsley, a charity established as an unincorporated association in 1974. The governing document under which the charity operates is the Age UK England Standard Three constitution and the company memorandum and articles of association.

The charity is governed by a Board of Trustees who oversee strategic direction, compliance, and performance. The Board continued its commitment to diversity and inclusion, welcoming Ian North with financial expertise. We have also been supported by other new members bringing valuable policy, planning, and IT skills who will formally join the Board at the next AGM.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

R Frost - Treasurer

P Markham P Watters - Chair S Savage (Resigned 30 September 2024) N Shiggins (Resigned 29 August 2024) I North (Appointed 1 June 2025)

Recruitment and appointment of trustees

Under the terms of the Memorandum and Articles of Association trustees may serve for a period of three years, following which they must be re-elected by the membership. Other than that, there is no limit to the length of time a person may serve as a trustee.

Organisational structure

Age UK Barnsley is a company limited by guarantee with charitable status, a registered Charity, a brand partner of Age UK and a member of the Age England Association.

Age UK Barnsley has a Board of Directors consisting of trustees, a Treasurer and a Chair. The trustees meet every three months and are responsible for the strategic direction, policy and effective governance of the charity. The Chair and Treasurer have remained in close contact with the Senior Management Team throughout the year.

A scheme of delegation is in place and the day to day responsibility for the running of the charity and the services it provides rest with the Chief Executive Officer.

AGE UK BARNSLEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Induction and training of trustees

New trustees receive a full induction into their role, the history, present operation and future plans of Age UK Barnsley and the relationship with Age UK.

Literature supplied and explained during the induction programme includes: the Charity Commission Guide – The Essential Trustee, the governing document, the annual review, a copy of the audited accounts, the strategic plan, the agreed income and expenditure budgets, staff list and organisational structure, sets of most recent minutes, contact details of fellow trustees, staff handbook and full set of policies and procedures and the volunteers handbook.

Trustees are encouraged to visit the charity’s various operations to meet the staff and service users and gain a better understanding of the work of the charity.

Auditor

In accordance with the company's articles, a resolution proposing that BK Plus Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

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 confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

..............................

R Frost - Treasurer

Trustee

Date: .............................................

AGE UK BARNSLEY

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025

The trustees (who are also directors of Age UK Barnsley for the purposes of company law) are responsible for preparing the Trustees’ Annual 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 give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

In so far as the trustees are aware:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AGE UK BARNSLEY

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE UK BARNSLEY

Opinion

We have audited the financial statements of Age UK Barnsley (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity’s ability to continue as a going 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.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. 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 responsibility is 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 course of 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 fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

AGE UK BARNSLEY

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF AGE UK BARNSLEY

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included 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 report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’s ability to continue as a going concern, disclosing, 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.

Auditor's responsibilities 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 an auditor's 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 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

AGE UK BARNSLEY

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF AGE UK BARNSLEY

Other matters

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we;

In response to the risks of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

AGE UK BARNSLEY

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF AGE UK BARNSLEY

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 auditor’s 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.

Victoria Atkinson FCA (Senior Statutory Auditor)

For and on behalf of BK Plus Audit Limited, Statutory Auditor Chartered Certified Accountant 52 St Johns Lane Halifax West Yorkshire HX1 2BW England Date: .........................

AGE UK BARNSLEY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
118,849
77,569
Charitable activities
Social Inclusion
4
201,102
-
Health & Wellbeing
4
32,258
185,000
Day Care
4
162,993
-
Core
4
11,701
-
Information & Advice
4
248
8,388
Other
4
21,711
-
Other trading activities
5
255,685
-
Investments
6
12,357
-
Total income
816,904
270,957
Expenditure on:
Raising funds
7
256,082
-
Charitable activities
Social Inclusion
8
211,606
7,758
Sustainability
8
-
5,375
Health & Wellbeing
8
29,660
232,785
Day Care
8
142,850
-
Core
8
163,379
-
Information & Advice
8
44,851
101,526
Other
8
44,436
-
Total charitable
expenditure
636,782
347,444
Total expenditure
892,864
347,444
Net income/(expenditure)
(75,960)
(76,487)
Transfers between
funds
-
-
Net movement in
funds
9
(75,960)
(76,487)
Reconciliation of funds:
Fund balances at 1 April 2024
705,231
175,489
Fund balances at 31 March
2025
629,271
99,002		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
196,418
158,508
176,633
201,102
273,530
91
217,258
29,356
307,962
162,993
135,747
-
11,701
5,287
-
8,636
112
28,800
21,711
26,829
-
255,685
272,787
-
12,357
28,120
-
1,087,861
930,276
513,486
256,082
210,024
-
219,364
285,656
52,379
5,375
-
30,133
262,445
29,356
329,677
142,850
103,479
-
163,379
148,477
-
146,377
39,570
131,101
44,436
33,872
49,539
984,226
640,410
592,829
1,240,308
850,434
592,829
(152,447)
79,842
(79,343)
-
8,345
(8,345)
(152,447)
88,187
(87,688)
880,720
617,044
263,177
728,273
705,231
175,489		 Total
2024
£
335,141
-
273,621
337,318
135,747
5,287
28,912
26,829
272,787
28,120
1,443,762
210,024
338,035
30,133
359,033
103,479
148,477
170,671
83,411
1,233,239
1,443,263
499
-
499
880,221
880,720

AGE UK BARNSLEY

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AGE UK BARNSLEY

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
18
Unrestricted funds
19		 2025
£
110,541
361,005
471,546
(96,617)		 2024
£
£
353,341
3
353,344
144,039
478,566
622,605
(123,618)
374,929
728,273
99,002
629,271
728,273		 £
381,730
3
381,733
498,987
880,720
175,489
705,231
880,720

The financial statements were approved by the trustees on .........................

.............................. R Frost - Treasurer

Trustee

Company registration number 07759461 (England and Wales)

AGE UK BARNSLEY

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
25
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(129,230)
(688)
12,357
11,669
-
(117,561)
478,566
361,005		 2024
£
£
(316,753)
(46,377)
28,120
(18,257)
-
(335,010)
813,576
478,566

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Age UK Barnsley is a private company limited by guarantee incorporated in England and Wales. The registered office is Age UK Barnsley Resource Centre, 36a Queens Road, Barnsley, South Yorkshire, S71 1AR, England.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity 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 charity 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.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit 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 activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity 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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 50 or 37 or 10 years on cost
Equipment 4 years on cost
Shop fittings 4 years on cost
Computers 4 years on cost
Motor vehicles 4 years on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the charity holds a long-term interest and where the charity has significant influence. The charity considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible 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 determine the extent of the impairment loss (if any).

1.9 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.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 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 debtors 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, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees 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 current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
42,046
4,761
Grants received
76,803
72,808
118,849
77,569
Donations and gifts
Donations
38,945
4,761
Gift Aid
3,101
-
42,046
4,761
Grants receivable for core activities
Age UK
27,348
-
APTCH
-
24,931
Barnsley CVS Trading
920
-
Barnsley MBC
500
-
Big Lottery (Mens in
Sheds)
-
-
B & Q
-
-
Citizens Advice Barnsley
6,996
-
Energy Saving Trust
-
-
Eon
17,088
-
M Coote
15,000
-
More Money For You
-
37,677
National Lottery
-
-
Northern Power
-
-
SAKA
8,952
-
TALL
-
10,200
76,803
72,808		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
46,807
42,359
9,401
149,611
116,149
167,232
196,418
158,508
176,633
43,706
26,595
9,401
3,101
15,764
-
46,807
42,359
9,401
27,348
34,216
58,600
24,931
-
-
920
-
-
500
1,650
-
-
-
30,300
-
8,400
-
6,996
6,996
-
-
-
25,671
17,088
51,887
-
15,000
13,000
-
37,677
-
-
-
-
32,661
-
-
20,000
8,952
-
-
10,200
-
-
149,611
116,149
167,232		 Total
2024
£
51,760
283,381
335,141
35,996
15,764
51,760
92,816
-
-
1,650
30,300
8,400
6,996
25,671
51,887
13,000
-
32,661
20,000
-
-
283,381

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Sale of goods
Services provided under contract
Analysis by fund
Unrestricted funds
Restricted funds		 Social
Inclusion
Health &
Wellbeing
2025
2025
£
£
5,545
12,258
195,557
205,000
201,102
217,258
201,102
32,258
-
185,000
201,102
217,258		 Day Care
2025
£
23,489
139,504
162,993
162,993
-
162,993		 Core Information
& Advice
2025
2025
£
£
7,949
8,636
3,752
-
11,701
8,636
11,701
248
-
8,388
11,701
8,636		 Other
2025
£
21,711
-
21,711
21,711
-
21,711		 Total
2025
£
79,588
543,813
623,401
1,167,214
193,388
1,360,602		 Total
2024
£
55,726
751,988
807,714
470,861
336,853
807,714

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4
Income from charitable activities
Previous year:
Social
Inclusion
Health &
Wellbeing
Day Care
2024
2024
2024
£
£
£
Sale of goods
91
9,356
22,988
Services provided under contract
273,530
327,962
112,759
273,621
337,318
135,747
Analysis by fund
Unrestricted funds
273,530
29,356
135,747
Restricted funds
91
307,962
-
273,621
337,318
135,747		 Core Information
& Advice
2024
2024
£
£
2,528
112
2,759
28,800
5,287
28,912
5,287
112
-
28,800
5,287
28,912		 (Continued)
Other
Total
2024
2024
£
£
20,651
55,726
6,178
751,988
26,829
807,714
26,829
470,861
-
336,853
26,829
807,714		 (Continued)
Other
Total
2024
2024
£
£
20,651
55,726
6,178
751,988
26,829
807,714
26,829
470,861
-
336,853
26,829
807,714
807,714
470,861
336,853
807,714

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Shop income 255,685 272,787
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 12,357 28,120
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staff costs 157,216 131,622
Depreciation and impairment 2,136 1,501
159,352 133,123
Trading costs
Operating charity shops 96,730 76,901
Total costs 256,082 210,024

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Expenditure on charitable activities

Social
Inclusion
Sustainability
Health &
Wellbeing
Day Care
2025
2025
2025
2025
£
£
£
£
Direct costs
Staff costs
160,673
-
59,955
105,257
Depreciation and impairment
-
4,475
-
1,793
Premises costs
15,518
-
13,405
5,422
Office costs
19,865
-
47,634
25,058
Vehicle expenses
1,789
-
1,483
7,778
Cost of sales
21,519
900
139,968
(2,458)
Corporate expenses
-
-
-
-
219,364
5,375
262,445
142,850
Analysis by fund
Unrestricted funds
211,606
-
29,660
142,850
Restricted funds
7,758
5,375
232,785
-
219,364
5,375
262,445
142,850		 Core Information
& Advice
2025
2025
£
£
178,031
100,250
20,673
-
20,701
-
(81,104)
34,936
6,195
-
4,433
11,191
14,450
-
163,379
146,377
163,379
44,851
-
101,526
163,379
146,377		 Other
2025
£
32,677
-
-
4,264
3,834
3,661
-
44,436
44,436
-
44,436		 Total
2025
£
636,843
26,941
55,046
50,653
21,079
179,214
14,450
984,226
636,782
347,444
984,226

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Expenditure on charitable activities

(Continued)

Previous year:
Direct costs
Staff costs
Depreciation and impairment
Premises costs
Office costs
Vehicle expenses
Cost of sales
Corporate expenses
Analysis by fund
Unrestricted funds
Restricted funds		 Social
Inclusion
Sustainability
Health &
Wellbeing
2024
2024
2024
£
£
£
266,134
2,539
179,371
-
-
-
12,977
-
26,938
24,851
-
36,535
618
-
3,159
33,455
27,594
112,454
-
-
576
338,035
30,133
359,033
285,656
-
29,356
52,379
30,133
329,677
338,035
30,133
359,033		 Day Care
2024
£
98,142
2,347
(857)
2,886
480
481
-
103,479
103,479
-
103,479		 Core Information
& Advice
2024
2024
£
£
79,743
133,259
19,669
-
17,279
4,303
1,120
10,909
9,241
-
(10,634)
22,200
32,059
-
148,477
170,671
148,477
39,570
-
131,101
148,477
170,671		 Other
2024
£
26,328
-
600
6,598
2,701
47,184
-
83,411
33,872
49,539
83,411		 Total
2024
£
785,516
22,016
61,240
82,899
16,199
232,734
32,635
1,233,239
640,410
592,829
1,233,239

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,400 8,000
Depreciation of owned tangible fixed assets 29,077 23,517

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

The charity pays for trustee's liability cover, totalling cover of £100,000, as part of the general insurance policy, the cost of the trustee cover is not separately identifiable from the total cost incurred in the year.

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
46
2025
£
733,930
42,961
17,168
794,059
2025
£
41,673		 2024
Number
52
2024
£
840,646
51,343
25,149
917,138
2024
£
65,060

Key management personnel comprises the trustees and the Chief Executive.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Tangible fixed assets

Freehold land
and buildings
Equipment
Shop fittings
Computers
£
£
£
£
Cost
At 1 April 2024
437,530
60,880
87,020
44,235
Additions
-
-
-
688
At 31 March 2025
437,530
60,880
87,020
44,923
Depreciation and
impairment
At 1 April 2024
102,184
38,777
83,601
34,917
Depreciation charged in the
year
11,791
5,586
1,710
5,098
At 31 March 2025
113,975
44,363
85,311
40,015
Carrying amount
At 31 March 2025
323,555
16,517
1,709
4,908
At 31 March 2024
335,346
22,103
3,419
9,318		 Motor
vehicles
£
32,884
-
32,884
21,340
4,892
26,232
6,652
11,544		 Total
£
662,549
688
663,237
280,819
29,077
309,896
353,341
381,730

14 Fixed asset investments

Other
investments
£
Cost or valuation
At 1 April 2024 & 31 March 2025 3
Carrying amount
At 31 March 2025 3
At 31 March 2024 3

Age UK Barnsley (Trading) Limited was dormant for the year ended 31 March 2025 and 31 March 2024 and has no assets and negative £3 reserves. Consolidated accounts are not prepared as the subsidiary has no assets or liabilities.

2025 2024
Other investments comprise: Notes £ £
Investments in associates 3 3

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
13,342
84,047
13,152
110,541
2025
£
7,027
36,101
21,755
31,734
96,617
2025
£
17,168		 2024
£
44,908
86,743
12,388
144,039
2024
£
12,096
31,487
26,711
53,324
123,618
2024
£
25,149

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Retirement benefit schemes

(Continued)

Defined benefit scheme

The Charity is a participating employer in the Age UK Retirement Benefits Scheme which is a Defined Benefit Scheme. The Scheme closed to a future accrual on 30 November 2008. It is a multi-employer scheme as described by FRS 17 - Retirement Benefits.

The Scheme asset at 31 March 2025 of £24,000 is not recognised in these accounts, in line with FRS102, on the basis that the asset is not recoverable by reduced contributions or refunds in the plan.

Key assumptions

The latest actuarial valuation of the Charity's liabilities took place as at 31 March 2022. Liabilities have been estimated by the independent qualified actuary on an actuarial basis using the projected unit credit method.

The principle assumptions used by the actuary in updating the latest valuation of the Fund for FRS 17 purposes were:

Inflation - RPI
Inflation - CPI
Rate of general increase in salaries
RPI Inflation subject to min of 3% pa and a max 5% pa
RPI Inflation subject to maximum of 2.5% pa
Future increases in deferred pensions
Discount rate		 31 March 2025 (%)
3.10
2.30
N/A
3.65
2.00
2.30
5.80		 31 March 2024 (%)

3.20
2.40
N/A
3.70
2.05
2.40
4.90

Expected return on assets

The approximate split of assets for the Fund as a whole (based on data supplied by the Fund Administering Authority) is shown in the table below. Also shown are the assumed rates of return adopted by the Employer for the purposes of FRS 102.

The charity employs a building block approach in determining the rate of return on Fund assets. Historical markets are studied and assets with higher volatility are assumed to generate higher returns consistent with widely accepted capital market principles. The assumed rate of return on each asset class is set out within this note. The overall rate of return on assets is then derived by aggregating the expected return for each asset class over the actual asset allocation for the Fund at 31 March 2022.

Equities
Diversified growth fund
Infrastructure
Matching assets / bonds
Cash
Total		 31 March 2025
(£000's)
(%)
17
9.7
0
0
25
14.5
121
69.9
10
5.9
173
100.0		 31 March 2024
(£000's)
(%)
26
14.5
9
4.9
24
13.4
115
63.7
7
3.5
181
100.0

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Retirement benefit schemes
(Cont
Reconciliation of funded status to Balance Sheet
31 March 2025
31 March 2024
(£000's)
(£000's)
Fair value of assets
173
181
Present value of funded defined benefit obligations
-149
-171
Funded status
24
10
Unrecognised asset due to uncertainty of recovery
-24
-10
Pension asset/(liability)
0
0
Present value of unfunded defined benefit obligations
0
0
Analysis of profit and loss charge
31 March 2025
31 March 2024
(£000's)
(£000's)
Operating cost:
Current service cost
0
0
Administration expenses
1
1
Past service cost (incl. curtailments)
0
0
Settlement cost
0
0
Financing cost:
Interest on net defined benefit liability/(asset)
0
0
Pension expense recognised in profit and loss
1
1
Changes to the present value of the defined benefit obligation during the accounting period
31 March 2025
31 March 2024
(£000's)
(£000's)
Opening defined benefit obligation (DBO)
171
170
Current service cost
0
0
Interest expense on DBO
9
8
Contributions by Scheme members
0
0
Actuarial (gains)/losses on Scheme liabilities
-22
1
Net benefits paid out
-9
-8
Past service cost (incl. curtailments)
0
0
Net increase in liabilities from disposals/acquisitions
0
0
Settlements
0
0
Closing defined benefit obligation
149
171
Changes to the fair value of Scheme assets during the accounting period
31 March 2025
31 March 2024
(£000's)
(£000's)
Opening fair value of Scheme assets
181
181
Interest income on Scheme assets
8
8
Gain/(loss) on Scheme assets
-13
-5
Contributions by the Employer
6
6
Contributions by Scheme members
0
0
Net benefits paid out
-8
-8
Administration costs incurred
-1
-1
Net increase in assets from disposals/acquisitions
0
0
Settlements
0
0
Closing fair value of Scheme assets
173
181		 (Cont
31 March 2024
(£000's)
181
-171
10
-10
0
0
31 March 2024

31 March 2025
(£000's)
Opening defined benefit obligation (DBO)
171
Current service cost
0
Interest expense on DBO
9
Contributions by Scheme members
0
Actuarial (gains)/losses on Scheme liabilities
-22
Net benefits paid out
-9
Past service cost (incl. curtailments)
0
Net increase in liabilities from disposals/acquisitions
0
Settlements
0
Closing defined benefit obligation
149
Changes to the fair value of Scheme assets during the accounting period
31 March 2025
(£000's)
Opening fair value of Scheme assets
181
Interest income on Scheme assets
8
Gain/(loss) on Scheme assets
-13
Contributions by the Employer
6
Contributions by Scheme members
0
Net benefits paid out
-8
Administration costs incurred
-1
Net increase in assets from disposals/acquisitions
0
Settlements
0
Closing fair value of Scheme assets
173
(£000's)
170
0
8
0
1
-8
0
0
0
171
31 March 2024

Opening fair value of Scheme assets
Interest income on Scheme assets
Gain/(loss) on Scheme assets
Contributions by the Employer
Contributions by Scheme members
Net benefits paid out
Administration costs incurred
Net increase in assets from disposals/acquisitions
Settlements
Closing fair value of Scheme assets
(£000's)
181
8
-5
6
0
-8
-1
0
0
181

(Continued)

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
A Place to Call Home - 24,931 (24,931) - -
Age Friendly 2,818 - - - 2,818
BOPPAA 110,729 185,216 (222,585) - 73,359
Men in sheds 8,654 91 (7,759) - 985
More Money for You - 37,677 (37,677) - -
Northern Powergrid 19,240 - (5,375) - 13,866
Affordable shopping 34,049 12,843 (38,918) - 7,974
Tall Project - 10,200 (10,200) - -
175,490 270,957 (347,445) - 99,002

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

(Continued)

Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Access Barnsley 1,088 - (1,088) - -
Affordable shopping 34,049 32,178 (32,178) - 34,049
Age Friendly 5,068 - (2,250) - 2,818
Age UK Cost of Living - 40,000 (40,000) - -
Better Together South 7,891 - (7,891) - -
BOPPAA 110,727 177,801 (177,799) - 110,729
Clean & Tidy 13,184 - (13,184) - -
Dementia Alliance 41,118 - (41,118) - -
Digital Project 7,661 - (7,661) - -
Energy Redress 3,703 25,671 (29,374) - -
Heart Health 7,443 - (7,443) - -
Home from hospital 1 125,595 (125,595) (1) -
Just for you 12,035 - (12,035) - -
MCST - 4,567 (4,567) - -
Men in sheds 4,694 36,413 (32,453) - 8,654
More Money for You - 18,600 (18,600) - -
National Lottey Cost of Living - 32,661 (32,661) - -
Northern Powergrid - 20,000 (760) - 19,240
Penpals project 2,769 - - (2,769) -
Social group donation 5,575 - - (5,575) -
Warm Homes 6,171 - (6,171) - -
263,177 513,486 (592,828) (8,345) 175,490

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

(Continued)

The balances will be carried forward and used as follows:

Men in sheds – Big Lottery funding – the original grant was for 5 years, extended the project for a further 2 years. The funding is used to support men over 50. Funding provides workshop facilities, IT access, Art, crafts, exercise, and other activities developed in consultation with the members.

BOPPAA – (Barnsley Older Peoples Physical Activity Alliance) – This project provides funding from CCG/Public Health to work in partnership with a number of organisations and businesses to provide support to older people through Health & Wellbeing classes and physical exercise to prevent falls.

Age Friendly - BMBC funding restricted to providing Age Friendly training and services within the Borough.

Affordable Shopping - Funding to provide an affordable shopping service to the over 50's that otherwise struggle to reach cheaper shopping options through mobility/ access issues

Northern Powergrid – Capital grant to allow the installation of a generator at the Charity’s main office in Barnsley. This grant is being used to fund the depreciation of the generator and for some initial maintenance costs.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Services fund 200,000 - - - 200,000
General funds 505,231 816,904 (892,864) - 429,271
705,231 816,904 (892,864) - 629,271
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Services fund - - - 200,000 200,000
General funds 617,044 930,276 (850,434) (191,655) 505,231
617,044 930,276 (850,434) 8,345 705,231

Services fund - This is set aside to allow continuation of key services, in the short term, where funding has ceased until such time as new funding can be identified.

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
353,341
-
Investments
3
-
Current assets/(liabilities)
275,927
99,002
629,271
99,002		 Total
2025
£
353,341
3
374,929
728,273

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 381,730 - 381,730
Investments 3 - 3
Current assets/(liabilities) 323,498 175,489 498,987
705,231 175,489 880,720

21 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
9,414
478
9,892		 2024
£
31,914
1,914
33,828

22 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

23 Ultimate controlling party

The Charity is under the control of the board of trustees.

24 Post balance sheet event - Contingent asset

Age UK Barnsley have been notified in the year that they are to receive a significant legacy. This has not been included in the financial accounts for the year ended 31 March 2025, as the amount of the legacy cannot be measured reliably.

AGE UK BARNSLEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

25 Cash absorbed by operations 2025 2024
£ £
(Deficit)/surplus for the year (152,447) 499
Adjustments for:
Investment income recognised in statement of financial activities (12,357) (28,120)
Depreciation and impairment of tangible fixed assets 29,077 23,517
Movements in working capital:
(Increase)/decrease in stocks - 3,752
Decrease/(increase) in debtors 33,498 (93,355)
(Decrease) in creditors (27,001) (223,046)
Cash absorbed by operations (129,230) (316,753)

26 Analysis of changes in net funds

The charity had no material debt during the year.