2026-03-31-accounts - Barmoor Hub

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Registered Charity Number 1154893

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION)

REPORT AND ACCOUNTS For the year ending 31 March 2026

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

As the Board of Trustees, we present our report and financial statements for the year to 31 March 2026.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number 1154893

Registered Office Barmoor Hub, Main Road, Bar Moor, Ryton NE40 3AG Independent Examiner Mr Pete O’Hara FCA, Chartered Accountant, 26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

Barmoor Hub CIO was established as a Charitable Incorporated Organisation (CIO) on 5 December 2013. As a CIO it is governed by its constitution and Articles of Association.

Structure and Governance/ Board of Trustees

The charity currently has a board of eight non-executive Trustees.

The Trustees of Barmoor Hub CIO during the year and to the date of signing this report were as follows:

Ania Caink Wayne Dickinson Appointed 30 July 2025 Liam Harrison Kathleen McCartney Karen Soady Rachel Lawson Resigned 6 January 2026 Kristy McCarthy Resigned 15 March 2026 Anne Rogerson Resigned 10 March 2026

Recruitment and Appointment of Board of Trustees

In selecting individuals for appointment, the Trustees aim to ensure that the Board has the skills, knowledge and experience needed for the effective administration of the charity and is as diverse as possible.

Trustees are elected to the Board based on discussions and recommendations offered by Trustees and outside advisors to the organisation, as well as through a range of advertising channels.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

Trustee Induction and Training

Trustees are provided with a range of resources to support their understanding of Barmoor Hub’s activities and outlining Trustee duties and responsibilities.

OBJECTIVES AND ACTIVITIES

Charitable Purpose, Aims & Objectives

Barmoor Hub CIO’s charitable purpose is the provision, development and maintenance of a centre for the use and benefit of the inhabitants of Ryton and the surrounding area within the West of Gateshead without distinction of sex, political, religious or other opinions, in a common effort to advance education and to provide facilities in the interests of social welfare, for recreation and leisure-time occupation with the objects of improving the conditions of life for the said people.

The charity provides, develops and maintains a centre for the use and benefit for people living in the Ryton and Crawcrook area within the west of Gateshead. The centre has a programme of activities that include youth provision, arts and crafts, wellbeing sessions and mentoring.

Public Benefit

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which requires all charities to be able to demonstrate that they are established for public benefit and have had due regard to the public benefit guidance issued by the Charity Commission.

The Trustees believe that the charity meets both of the key principles.

- Principle 1 There must be an identifiable benefit, or benefits

The benefits from our work are enshrined in our objectives to support the community within Ryton and the surrounding areas:

Creating employment and training opportunities;
Improving education and skills learning opportunities;
Improving local environment;
Improving health and well-being;
Stimulating growth;
Reducing social isolation in our rural community;
Facilitating inter-generational communication;
Improving the lives and life chances of local people;
Provide a safe, inclusive environment for young people with SEND to thrive.

BARMOOR HUB CIO

(A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

OBJECTIVES AND ACTIVITIES

Public Benefit (Cont.)

Case Study: Building Confidence Through Youth Club Run by NE Youth

Sarah is a single parent living locally on a limited income. After covering essential household bills, she often found it difficult to afford a full weekly shop and worried about the rising cost of food and everyday necessities.

A friend recommended the community market, and Sarah decided to visit. Through the market, she can access affordable food and household supplies, helping her stretch her budget further each week. The savings she makes allow her to better manage unexpected expenses and ensure there is enough food for her family.

However, the benefits have extended far beyond financial support. Before attending the market, Sarah often felt isolated and had few opportunities to meet other people. The friendly and welcoming atmosphere encouraged her to stay for a chat with volunteers and other visitors. Over time, she has built new friendships and feels much more connected to her community.

Sarah now regularly attends the market, not only to purchase affordable supplies but also for the social interaction and sense of belonging it provides. She says the market has become an important part of her routine, improving both her financial wellbeing and her confidence. The opportunity to meet others facing similar challenges has helped reduce feelings of isolation and strengthened her connection to the local community.

Principle 2 Benefit must be to the public, or a section of the public

Each element of our work is able to provide benefit to the public in general.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION)

YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

OBJECTIVES AND ACTIVITIES (CONTINUED)

Reserves Policy

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees aim to firstly hold a level of unrestricted Reserves which enables the charity to have sufficient financial resources to meet various liabilities which would crystallise if Barmoor Hub’s funding were to be withdrawn and/or it were unable to continue operating.

At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £8,000.

If possible, the Trustees then aspire to retain an additional allowance of £5,000 to £10,000 to enable the charity to respond flexibly to issues or appropriate initiatives which might be identified outside of its annual budgeting process.

The required level of Reserves is therefore in the range of £13,000 to £18,000.

Barmoor Hub currently has total Unrestricted Reserves of £63,706 at 31 March 2026 (2025: £64,784).

Free Reserves, defined as Unrestricted Funds minus Designated Funds, minus the value of Tangible Fixed Assets (£1,511) are £62,195 (2025: £63,413), thereby providing a degree of additional contingency.

The Trustees regularly review specific liabilities at each Board meeting. The Reserves Policy is revisited by the Board annually in the light of progress against budget and is updated at the time of drafting the annual accounts.

Investment Policy

The charity has the power under the Memorandum and Articles of Association to make any investment which the Trustees see fit.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

OBJECTIVES AND ACTIVITIES (CONTINUED)

Risk Management

The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks.

Barmoor Hub has a risk management strategy in place that comprises:

an annual review of the strategic risks the charity may face via the business plan
the establishment of systems and procedures to mitigate identified risks
the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

The Trustees are satisfied that appropriate financial systems and controls are in place, together with appropriate employment policies and practices and building-related processes and procedures.

The Trustees consider the key risk facing the charity at this time and the mitigating actions taken to be as follows:

the financial risks arising if the organisation is unable to attract sufficient funding to supplement the modest earned income the charity is able to generate – to that end the charity maintains strong working relationships with key funders and has a pipeline of applications for funding bids

The Trustees also manage the general financial risks by ensuring that:

prudent budgets are set for each financial year
the charity maintains a low cost-base

ACHIEVEMENTS AND PERFORMANCE

Chair’s Introduction

Barmoor Hub continues to grow as an asset in the community, offering a safe and welcoming space for health, recreation, social interaction and general well-being. Over the last 12 months we have grown the services we provide and introduced exciting new activities with the aim of improving the quality of life for our local community and beyond.

Summary of the Charity’s Main Achievements During the Year

Thanks to continued funding from the National Lottery Community Fund, the SICG (Sustainability, Initiative, Communication, Growth) project is continuing to allow Barmoor Hub to grow. We now have a full-time Project Co-Ordinator and a part-time Finance Administrator. This allows the Hub to be open for 5 ½ days a week for our users.

BARMOOR HUB CIO

(A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the Charity’s Main Achievements During the Year (Cont.)

Youth Provision

NE Youth Club (13-18 years) – Launched thanks to UK Shared Prosperity Fund (UKSPF) and funding was secured by NE Youth. Weekly activities include sports, cooking, gaming, and a social space.
SEND Youth Group – Meets weekly and offers a safe, inclusive environment for young people with Special Educational Needs (SEN), also funded by UKSPF.

Both the Youth Groups continue to grow in numbers, offering a safe place for the young people to engage with other young people and have been able to get help with homework.

Community Food & Warm Spaces Initiatives

We run Café @ The Hub and a Community Market twice a week on Wednesday and Saturday.

Café @The Hub (July 2024) – A weekly “Pay As You Feel” café serving hot and cold food. Around 30–35 people attend each week, with suggested prices but no obligation to pay the full amount.
Community Market – In partnership with FareShare and local supermarkets, we offer 12 items for £4, helping tackle both food poverty and food waste. Feedback has been overwhelmingly positive, with some customers choosing to “pay it forward”.

Opening twice a week gives more people the opportunity to use the services and we are looking forward to expanding these services over the next financial year.

Events & Fundraising

We’ve had a busy and successful year, with events including:

Halloween & Christmas Parties – fully sold out again and helped to raise funds for future events
Ice Skating Weekend – we decided to make this event free this year as part of our ‘Give back to the community’ plan’. Every session was fully booked and the craft market we ran alongside it for last minute stocking fillers was very well supported.
Summer Celebration – we worked together with a neighbouring village to bring the Summer Celebration to life. It opened the event up to an even wider community and brought together two different organising working towards the same purpose.
Easter, Summer and Christmas Fairs – our fairs are always very popular and well supported by our community.

Facilities & Equipment

We bought a Bleed Kit from Holly’s Hope, another local charity promoting Knife Crime and Domestic Violence against young people, and this has been placed in with the Defibrillator. Our Defibrillator has been called for a number of times since being installed and shows how much of an asset it is within the community and could save someone’s life.

BARMOOR HUB CIO

(A CHARITABLE INCORPORATED ORGANISATION)

YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the Charity’s Main Achievements During the Year (Cont.)

Volunteer Impact

Our volunteer numbers have risen again this year. We now have an admin volunteer who helps Stacey out with some of the tasks in the office. Our Volunteers all say it’s the best part of their week; they meet new people and learn new skills.

One volunteer shared: “ It gives me something to look forward to each week helping with the Café. I get to chat with many people – some of whom may not have many others to talk to .”

These moments remind us how important Barmoor Hub is to the community.

User Groups

Our user groups continue to grow. We have Changing Lives and FND hosting regular coffee mornings, all the local football, cricket and sports groups have used the Centre over the winter months and NE Youth use the Centre as an alternative meeting space to get their staff ‘out of the office’.

Financial Review

The outturn for the year is an unrestricted deficit of £1,078 (2025: Surplus of £25,317), leaving Unrestricted Funds at 31 March 2026 of £63,706 (2025: £64,784).

Acknowledgements

We extend heartfelt thanks to our funders, partners, volunteers, and community members. Your contributions — whether time, skills, funding, or simply turning up to events — make everything we do possible.

Barmoor Hub is proud to be such a vital part of the Community of the Outer West of Gateshead.

FUTURE PLANS

In the year ahead we aim to:

Expand both the Community Market and Café @ The Hub to being open more days each week. We’re also looking to include more products in our market and have grab-and-go meal kits to buy.
Upgrade our Community Garden this year and make it accessible for everyone.
Seek funding to upgrade our Fire Alarm System and install new Audio-Visual Equipment for the Sports Hall.
Introduce new classes and activities at the Hub
Partner further with organisations such as Hope for Hedgehogs, Brighten Ryton, Retro Ryton and FND Charity to hold more events and fundraisers.

BARMOOR HUB CIO

(A CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 31 MARCH 2026 TRUSTEES’ REPORT

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for managing the business of the charity and may exercise all the powers of the charity unless restricted by the Charities Act or the constitution of the charity.

The Trustees are responsible for the preparation of the financial statements for each financial year which show a true and fair view of the state of affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparation of the financial statements the Trustees should follow best practice and:

Select suitable accounting policies and apply them.
Make judgements and exercises that are reasonable and prudent.
Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue on that basis.

The Trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity.

The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

DECLARATIONS

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005 by the Charities Commission England and Wales).

This report was approved by the Board of Trustees on 14 July 2026 and signed on its behalf by:

Wayne Dickinson Chair

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF BARMOOR HUB CIO FOR THE YEAR ENDED 31 MARCH 2026

I hereby report to the Trustees/Members of Barmoor Hub CIO (Charity Registration Number 1186728) on the accounts for the year ended 31 March 2026 set out on pages 11 to 21.

Responsibilities and Basis of Report

As the charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Having satisfied myself that the accounts of the charity are not required to be audited under charity law and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 130 of the 2011 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods or principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Pete O’Hara, FCA, Chartered Accountant Fellow of the Institute of Chartered Accountants in England & Wales

26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF

14 July 2026

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES YEAR TO 31 MARCH 2026

Note Income Income from Charitable Activities 3 Income from Grants, Donations & Legacies 4 Total Income Expenditure Expenditure on Raising Funds 5 Expenditure on Charitable Activities 6 Total Expenditure Net Income/(Expenditure) 7 Balance brought forward Balance carried forward 13	Unrestricted Funds Restricted Funds Total 2026 Total 2025 £ £ £ £ 85,167 - 85,167 90,842 1,549 74,505 76,054 74,930
	86,716 74,505 161,221 165,772 4,201 - 4,201 1,981 83,593 68,288 151,881 143,058
	87,794 68,288 156,082 145,039
	(1,078) 6,217 5,139 20,733 64,784 - 64,784 44,051
	£63,706 £6,217 £69,923 £64,784

The notes on pages 13 to 21 form part of the financial statements.

There are no recognised gains and losses during the year other than as shown above

All the activities for the year are continuing activities.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL POSITION/BALANCE SHEET At 31 MARCH 2026

Notes Fixed Assets Tangible Fixed Assets 10 Current Assets Stock 11 Debtors 12 Cash at Bank and In Hand Creditors: Amounts Falling Due Within 1 Year 13 Net Current Assets Total Net Assets Represented By: Unrestricted Funds - General 14,15 Restricted Funds 14,15	2026 £ 2025 £ 1,511 1,371 1,320 - 16,243 15,416 57,132 50,644
	74,695 66,060 (6,283) (2,647)
	68,412 63,413
	£69,923 £64,784
	63,706 64,784 6,217 -
	£69,923 £64,784

The notes on pages 13 to 21 form part of the financial statements.

The financial statements were approved by the Board, and authorised for issue, on 14 July 2026 and signed on its behalf by:

Wayne Dickinson Chair

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

1. Accounting Policies

Charity Information

Barmoor Hub CIO is a Charitable Incorporated Organisation. The registered office is Barmoor Hub, Main Road, Bar Moor, Ryton NE40 3AG.

The charity is a public benefit entity.

Basis of Accounting

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Statement of Recommended Practice (Charities SORP FRS 102) "Accounting and Reporting by Charities" and the Charities Act 2011.

The financial statements have been prepared on the historical cost basis, modified to include certain financial instruments at fair value.

Advantage has been taken of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a statement of cashflows.

The financial statements are prepared in sterling, which is the functional currency of the charity.

Income

All income, including grant income, is included in the Statement of Financial Activities (SOFA), net of VAT, 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.

Such income is only deferred when the donor or funder has specified that the grant or donation can only be used in future accounting years or where the donor or funder has imposed conditions which must be met before the charity has unconditional entitlement.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Income from Investments

Interest receivable on fixed interest securities and bank deposits is included on an accruals basis.

Expenditure

All expenditure is accounted for on an accruals basis and is recognised when a liability is incurred.

Costs of Raising Funds are those costs of seeking potential funders and applying for funding.
Charitable activities include expenditure associated with the provision of grant funding, research, advocacy and the direct provision of creative learning-related activities. This includes both the direct costs and support costs relating to these activities.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

1. Accounting Policies (Cont.)

Expenditure (Cont.)

Support or Indirect costs are those costs incurred in support of the charitable objectives. These have been allocated to the resources expended on a consistent basis that fairly reflects the true use of those resources within the organisation, such as allocating staff costs by time spent and other costs by their usage.
Governance costs are those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Operating Leases

The charity classifies the lease of certain printing equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the year of the lease.

Tangible Fixed Assets and Depreciation

Depreciation is provided on the fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:

Office & ICT Equipment - over 3 years Fixtures & Fittings - over 5 years

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

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).

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.

Fund Accounting

The charity has a number of restricted income funds to account for situations in which a funder requires that a grant must be spent on a particular purpose or where funds have been raised for a specific purpose. The aim and use of each restricted fund is set out in Note 13 to the financial statements.

All other funds are considered Unrestricted Funds and are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

1. Accounting Policies (Cont.)

Taxation

Barmoor Hub CIO is a registered charity and, as such, is not liable to taxation on its income in the current year.

Pensions

Barmoor Hub contributes to a defined contribution pension scheme. Further details can be found in Note 8.

For the defined contribution scheme, the amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

Financial Instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ of FRS102 to all its financial instruments.

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. Going Concern

The Trustees believe that it is appropriate for the financial statements to be drawn up on a going concern basis.

3. Income from Charitable Activities

Shop & Catering Income Activities Income Fundraising Income Room Hire Income Other Income	Unrestricted Funds Restricted Funds 2026 2025 £ £ £ £ 12,644 - 12,644 5,290 10,204 - 10,204 19,000 2,669 - 2,669 8,277 59,650 - 59,650 58,200 - - - 75
	£85,167 £- £85,167 £90,842

The 2025 total of £90,842 related wholly to Unrestricted Funds.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

4. Income from Grants, Donations & Legacies

Grant Income Community Foundation - Additional Youth Groups 2025-2026 Community Foundation – Community Infrastructure Levy (CIL) - Car Park Connected Voice - Digital Gateshead Council – Fireworks Fund Gateshead Council – Warm Spaces National Lottery Community Fund – Reaching Communities programme NE Youth Finance - Support for The Community Garden at The Hub Donations Crowdfunding/Donations	Unrestricted Funds Restricted Funds 2026 2025 £ £ £ £ - 30,000 30,000 - - - - 25,000 - - - 3,450 - 1,300 1,300 1,300 - 500 500 1,000 - 42,405 42,405 41,630 - 300 300 -
	- 74,505 74,505 72,380 1,549 - 1,549 2,550
	1,547 - 1,549 2,550
	£1,549 £74,505 £76,054 £74,930

Of the 2025 total of £74,930, £2,550 was attributable to Unrestricted Funds and £72,380 to Restricted Funds.

5. Expenditure on Raising Funds

Fundraising/Bid Writing Fees Shop & Catering Costs	Unrestricted Funds Restricted Funds 2026 2025 £ £ £ £ 720 - 720 480 3,481 - 3,481 1,501
	£4,201 £- £4,201 £1,981

The 2025 total of £1,981 related wholly to Unrestricted Funds.

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

6. Expenditure on Charitable Activities

Direct Costs Direct Project/Activity Costs Salaries & On Costs Support Costs Cleaning Depreciation Insurance Repairs & Maintenance Utilities Other Overhead Costs Governance Costs Accountancy & Payroll Board/Governance Costs Legal & Professional Fees	Unrestricted Funds Restricted Funds 2026 2025 £ £ £ £ 10,623 32,100 42,723 35,352 780 35,584 36,364 26,887 15,052 - 15,052 13,922 1,063 - 1,063 661 2,624 - 2,624 2,499 9,185 - 9,185 42,340 9,390 - 9,390 9,429 5,453 280 5,733 10,561 900 324 1,224 1,209 85 - 85 198 28,438 - 28,438 -
	£83,593 £68,288 £151,881 £143,058

Of the 2025 total of £143,058, £66,094 related to Unrestricted Funds and £76,964 to Restricted Funds.

7. Net Income/(Expenditure)

	2026	2025
	£	£
Net income/(expenditure) is stated after charging/(crediting):
Independent Examiner - Examination Fees	900	900
Depreciation of Owned Fixed Assets	1,063	661

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

8. Staff Costs

Gross Salary Costs Employer’s National Insurance Employer’s Pension Contributions The average monthly number of staff employed during the year was as follows: Operations and Management	2026 2025 £ £ 35,600 26,325 - - 764 562
	£36,364 £26,887 2026 No. 2025 No. 1 1

No employees received remuneration in excess of £60,000 in the year (2025: None).

The total paid to key management personnel, defined as the Trustees, was £Nil (2025: £6,140).

In the year to 31 March 2025, remuneration of £6,140 was paid to Joanna Jackson, a Trustee until her resignation on 30 June 2024, for freelance cover for the SICG Co-Ordinator role for April to June 2024.

No expenses were reimbursed to Trustees (2025: £Nil) in respect of their attendance at meetings of the charity.

9. Pension Scheme

Pension benefits are provided through a Group Personal Pension Scheme, which is a defined contribution scheme. The assets of the scheme are held separately from those of the company in a separately administered fund. In the year to 31 March 2026 Barmoor Hub made an employer's contribution of 3% of pensionable pay, provided that the employee makes a minimum contribution of 5%.

These amounts are paid over to the scheme on a monthly basis.

No contributions were outstanding at 31 March 2026 (2025: £Nil).

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

10. Tangible Fixed Assets

Cost At 1 April 2025 Additions in year At 31 March 2026 Accumulated Depreciation At 1 April 2025 Charge for year At 31 March 2026 Net Book Value At 31 March 2026 At 1 April 2025 11. Stock Goods for Resale 12. Debtors Trade Debtors Accrued Income Prepayments 13. Creditors - Amounts Falling Due Within One Year Trade Creditors Accruals	IT & Office Equipment £ 921 -	Fixtures & Fittings £ Total Fixed Assets £ 1,773 2,694 1,203 1,203
	921 614 307	2,976 3,897 709 1,323 756 1,063
	921 £-	1,465 2,386 £1,511 £1,511
	£307	£1,064 £1,371
		2026 2025 £ £ 1,320 -
		£1,320 £- 2026 2025 £ £ 4,748 4,570 10,601 10,408 894 438
		£16,243 £15,416 2026 2025 £ £ 1,915 890 4,368 1,757
		£6,283 £2,647

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

14. Analysis of Net Assets between Funds

Fixed Assets Stocks Debtors Cash at Bank and In Hand Creditors – Due Within 1 Year 15. Analysis of Charitable Funds Unrestricted Funds Unrestricted General Fund Restricted Funds Community Foundation - Additional Youth Groups 2025- 2026 Gateshead Council – Fireworks Fund Gateshead Council – Warm Spaces National Lottery Community Fund – Reaching Communities NE Youth Finance - Community Garden Total Restricted Funds Total Funds		Unrestricted Funds Restricted Funds 2026 2025 £ £ £ £ 1,511 - 1,511 1,371 1,320 - 1,320 - 16,243 - 16,243 15,416 50,915 6,217 57,132 50,644 (6,283) - (6,283) (2,647) £63,706 £6,217 £69,923 £64,784 1 April 2025 £ Income for Year £ Expenditure for Year £ 31 March 2026 £ 64,784 86,716 (87,794) 63,706 - 30,000 (30,000) - - 1,300 (1,300) - - 500 (500) - - 42,405 (36,188) 6,217 - 300 (300) -
		- 74,505 (68,288) 6,217
		£64,784 £161,221 £(156,082) £69,923

BARMOOR HUB CIO (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS At 31 MARCH 2026

15. Analysis of Charitable Funds (Cont.)

Name of Restricted Fund Description, Nature & Purpose of the Restricted Fund

Community Foundation - Additional Towards the costs of providing additional youth groups Youth Groups 2025-2026

Gateshead Council – Fireworks Towards the costs of a fireworks display Fund

Gateshead Council – Warm Spaces Towards the costs of a Warm Spaces offer

National Lottery Community Fund – Towards the costs of the SICG (Sustainability, Initiative, Reaching Communities programme Communication, Growth) project and the employment of a Project Co-ordinator NE Youth Finance - Community Towards the costs of a Community Garden at The Hub Garden

16. Related Party Transactions

Details of Trustees’ remuneration and expenses are disclosed in Note 8.

In the year to 31 March 2026, £2,090 (2025: £1,513) was paid to R&J Events, run by Rachel Lawson, a Trustee until her resignation on 6 January 2026, and Joanna Jackson, a Trustee until her resignation on 30 June 2024, contracted by the charity to deliver the Annual Firework Display, using funding received by the charity. In addition, £20 was received from R&J Events for room hire.

In the year to 31 March 2025 £38,787 in rental income and other fees were received from Little Adventurers Day Nursery, the Director / owner of which, Abbey Wood-Dobby, was a Trustee of the charity until her resignation on 20 March 2025. All rents for the tenant were agreed at arm’s length and are at the standard market rate.

In the year to 31 March 2025, £5,355 was paid to Flowing Mind, the trading name of Trustee Tamatha Aucott, a Trustee until her resignation on 20 August 2024, which supplies support work to the Barmoor Hub Inclusive Group.

All contracts were agreed at arm’s length and are at the standard market rate.

There were no other transactions in the year with related parties, such as are required to be disclosed. (2025: None)

17. Financial Commitments

No material financial commitments have been made in respect of future financial years.

18. Contingent Liabilities

There is a currently a legal dispute with Little Adventurers Day Nursery regarding their tenancy agreement. The Trustees have taken legal advice and believe that no additional financial liability will arise from the dispute.