Registered Charity No: 1157786 SPORTING PENISTONE C.I.O. REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025
SPORTING PENISTONE C.I.O. REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025 CONTENTS Page Legal and Administrative Information Trustees, Report Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-17 Page 2
SPORTING PENISTONE C.I.O. LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2025 Full Name: SPORTING PENISTONE C.I.O. Registered Charity Number: 1157786 Principal Address: Penistone Leisure Centre Thurlstone Road Penistone Sheffield S36 9EF Trustees: Amanda James Rachel Gibbons (Resigned September 2025) Karl Travis Alison Barron Ian Billingham Vernon Bouch (Appointed August 2024) Chair: Rachel Gibbons (to September 2025) Ian Billingham (from October 2025) Treasurer: Amanda James Bankers: Unity Trust Bank PO Box 7193 Planetary Road Willenhall WVI 9DG Independent Examiner: Stephanie Tolson Community Accountant Barnsley CVS 23 Queens Road Barnsley S71 IAN Page 3
SPORTING PENISTONE C.I.O. TRUSTEES. REPORT YEAR ENDED 31 MARCH 2025 The Trustees present their report and accounts for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Structurei governance and management Sporting Penistone is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed by its constitution, adopted 03 July 2014. The organisation was formerly a project of Penistone & District Community Partnership. The affairs of the CIO are managed by the charity trustees who may exercise all the powers of the CIO. The trustees are appointed for 3 years by resolution at a trustees, meeting. Membership of the CIO is limited to the trustees, who have no liability to contribute to assets and no personal responsibility for settling debts and liabilities in the event of winding up. Appointment of Trustees In accordance with the terms of the constitution, there must be at least three charity trustees. If the number falls below this minimum, the remaining trustees can act only to call a meeting of the trustees or appoint a new trustee. The maximum number of trustees is 12. Each new trustee is given a copy of the constitution and the latest trustees, annual report and accounts, on or before appointment. The trustees who served during the year are shown on page 3 of this report. Risk Management The trustees have ultimate responsibility for identifying and managing risk. A major risk is failure to bring in sufficient income to cover the outgoing costs of running the centre. This is managed by close financial scrutiny throughout the year and ensuring the centre is booked out to groups as much as possible. For other areas the charity has policies and procedures in place to manage or lessen the effects of potential risks. Charitable aims and objectives The objects of the charity are: l. To promote for the benefit of the inhabitants of Penistone and district without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions, by associating together the said inhabitants and the statutory authorities, voluntary and other organisations 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 effert of improving the conditions of life for the said inhabitants. Page 4
SPORTING PENISTONE C.I.O. TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2025 2. To establish, or secure the establishment of, a leisure centre and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objects. Activities undertaken for the public benefit The trustees confirm that, in exercising their duties and making decisions throughout the year, they have had due regard to the Charity Commission's public benefit guidance. All activities have been delivered with the intention of providing clear public benefit by: Offering inclusive, affordable opportunities for physical activity and social engagement Reducing isolation and improving mental wellbeing Supporting children, young people, older adults and vulnerable groups Ensuring access regardless of income, background, or ability The trustees are satisfied that the charity has provided meaningful, measurable benefit to the local community throughout the year. Charitable Purposes Sporting Pen istone exists to provide and promote facilities for recreation, sport, fitness, wellbeing, and community engagement, for the benefit of the residents of Penistone and the surrounding areas. Its charitable purposes include: Advancing health and wellbeing through accessible physical activity and recreation Providing inclusive, community-led leisure and social opportunities Supporting children, young people, older adults, and vulnerable groups Strengthening community cohesion through participation, volunteering, and shared activity Page 5
SPORTING PENISTONE C.I.O. TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2025 Activities and Achievements during the year Throughout the year, Penistone Leisure Centre continued to deliver a diverse and affordable programme of activities for the local community. These activities directly further the charity's aims of promoting health, fitness, and social inclusion. Activities for Older Peo Chair Aerobics Dementia Cafe Walking Netball PenActive - a youth club-style social and activity group for older adults NHS cardiac and pulmonary rehabilitation sessions hosted weekly at the Centre Activities for Workin -A e Adults The Social Hub (grant-funded), aimed at reducing loneliness in working-age adults. This grew significantly during the year and now has an active, established group of regular participants. A wide range of fitness classes including circuit training, tap dance, Tai Chi, Pilates, Zumba, Clubbercise, Boogie Bounce and silent disco sessions Adult sports sessions including badminton, cricket, football, table tennis, pickleball and softball Youth & Famil Activities Youth Hub launched with grant funding to support secondary school-aged young people Karate and teen circuits Popular roller-skating programme with sessions for families, teens, adults and private parties Skate lessons delivered by trained instructors Sweaty Mamas, Little Bikers, Tumble Tots and Amys Active Fitness sessions for mothers and young children Stay & Play toddler sessions hosted in the café A structured Youth Programme offering valuable work experience Continued support for Duke of Edinburgh students undertaking their volunteering placements Arts Culture & Social Partici ation Continued delivery of art activities and workshops Participation in the annual Penistone Arts Week, expanding the Centre's creative offer The Board Game Cafe remained popular, with increased stock and more regular sessions The highly successful Blood on the Clocktower monthly social event, attracting wide age range The meeting room hosted a variety of community groups and activities Page 6
SPORTING PENISTONE C.I.O. TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2025 The Centre also hosted major community events including craft markets, danceathons and charity bake sales Facilities Partners & Communit Use Woodhead Mountain Rescue Service continued to store a vehicle in the Centre's garage A local environmental volunteer group (TPC) stored equipment on-site and helped maintain the green Spaces around the building The private swimming baths across the road continued to use the Centre's car park under agreement The Hub Café provided a friendly weekday social space and nutritious snacks for Centre users, groups within the Social Hub, and the wider public Staffin & Volunteer Contributions This year the Centre continued to operate with: Four part-time staff supporting finance, reception, communications and volunteer coordinator Several café staff supporting weekday service and weekend parties Volunteers continued to play an essential role in: Reception cover Gym inductions Supporting and running activity sessions Roller skating sessions Maintenance, cleaning and DIY Assisting with community programmes and events The trustees are deeply grateful for the outstanding commitment shown by the entire volunteer team. The Charity's policy on reserves The trustees recognise the need to keep reserves at a level which will give the organisation stability to enable it to continue to operate in the future. As we operate in a building which dates back to the 19305, and which in the past has not been maintained as well as it might, we needed to build up funds to allow us to repair and renovate the building as required. The refurbishment has taken place over the last four years and resenies have now significantly reduced. We would now like to maintain reserves at around £30,000, which would secure the long term future of Sporting Penistone. The actual level of unrestricted reserves at the year end was £18,245 which is currently below this requirement (2024: £29,392). Page 7
SPORTING PENISTONE C.I.O. TRUSTEES. REPORT contlnued YEAR ENDED 31 MARCH 2025 Related parties The trustees consider that there are no related parties to the charity. Trustees responsibilities for the financial statements Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: select suitable accounting policies and then apply them consistentlyi obsenie the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity at any time and enable the trustees to prepare financial statements for each financial year. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. Financial Position Activities this year generated sufficient income to sustain the Centre, supported by mix of activity revenue, cafe income, room hire, grants, and community events. Continued responsible financial stewardship remained a priority for trustees. The financial statements are set out in pages 10 to 17. The Statement of Financial Activities shows a deficit for the year of £16,999. (2024: deficit of £29,112). The total funds at year end, including fixed assets, stand at £364,519. (2024: £381,518). The trustees declare that they have approved the report above. Signed on behalf of the charity's trustees: Signed: Ian Billingham, Chair Date: 10th December 2025 Page 8
SPORTING PENISTONE C.I.O. INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 MARCH 2025 I report on the accounts of the charity, which are set out on pages 10 to 17. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year, under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts, under section 145 of the 2011 Act. follow the procedures laid down in the general directions given by the Charity Commissioners under section 145 (5)(b) of the 2011 Act. and state whether particular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: l. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records, in accordance with section 130 of the 2011 Act, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Date 10th December 2025 Steph Tolson Community Accountant Barnsley CVS 23 Queens Road, Barnsley, S71 IAN Page 9
SPORTING PENISTONE C.I.O. STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 Total Funds 2024 Total Funds Unrestricted Restrkted Designated Funds Funds Funds te Income Centre Pth'mties & Fundraising Hall & Room Hire Café & tuckshop income Skating Sessions Patylncome Gwn membership Grants received Donations Other income 18,480 54,780 45,139 21,716 19,204 13,182 500 1,722 717 18,480 54,780 45,139 21,716 19,204 13,182 23,500 1,722 717 12.995 65.961 48,634 18,539 17,052 15,607 1,580 2,357 23.000 Total Income 175,440 23,000 198,440 182,725 Expendlture Staff costs Equipment& Wterials Repairs & maintenance Insurance Training Rent and rates Utilities, telephone & internet klmin, stationery& bank fees Refreshments & tuck shop IrtisIng Licences knountancyfee HR & Payoll fees Deprecialion Ascellaneouslother 103,593 1,032 18,444 2.813 2,885 1,193 12,609 4,371 18,401 498 1,689 1,000 2,107 12,640 2,700 116.233 3,732 18,444 2,813 2,885 1,193 14,109 4,371 18,401 1,098 1,689 1,000 2,107 27,324 40 97,748 7,877 16,136 2,531 687 1,073 27,064 7,063 22,143 170 1,378 900 1,669 25.373 25 1,500 600 10 27.324 40 Total Expenditure 170,675 17N40 27,324 215,439 211,837 Net Incomel(Expenditure) Totsl funds broughtfotward Fund Transfers and adjustrnents 4,765 29.392 (15,912) 18,245 5,560 25.244 (8,011) (27,324) (16,999) 326,882 381,518 23,923 {29,112) 410.630 13 Totsl funds ¢arried forward 22,793 323,481 364,519 381,518 The Statement of Financial Attivities includes all gains and losses recognised in the year. Prior year income Includes restricted grants and donations of £1,580. All other prior year income is unrestricted. Prior year expendlture Includes depreciation of £25,373 allocated to designated funds and the following amounts from restricted funds: £775 staff costs, £260 Equipment Costs, £320 rent & rates and £ 1,000 utiiitles. All other prior year expenditure is unrestricted. Page 10
SPORTING PENISTONE C.I.O. BALANCE SHEET YEAR ENDED 31 MARCH 2025 2025 2024 Note Flxed assets Tangible fixed assets 323,481 326,882 Current assets Debtors Cash at bank and in hand Total current assets 9,800 42,127 51,927 7,090 71,063 78,153 Current liabilities Creditors Amounts falling due within one year Net current assets (10,889) (10.889) (23.517) (23,517) 41,038 54,636 364.519 381,518 Net assets Funds of the charity Unrestricted funds Designated funds (Fixed assets) Restricted funds 12 18.245 323,481 22,793 29,392 326.882 25,244 Total funds 364,519 381,518 The trustees declare that they have approved the accounts above. Signed on behalf of the charity's trustees.. Date: 10th December 2025 Ian Billingham, Chair Page 11
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Accounting policies Basis of the aration of the accounts The financial statements have been prepared in accordance with 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 (FRS102) (effective l January 2019) (Charities SORP (FRS102)). re Sporting Penistone CIO meets the definition of a public benefit entity under FRSIO2. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note(s). Income and expenditure has been analysed in the accounts using natural classification, in accordance with the provisions of Section 4.6, SORP 2019 (smaller charities). The charity also meets the requirements for exemption from preparing a statement of cash flows. Goin Concern note After reviewing the charity's forecasts and projertions and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the 12 month period, from the date of the signing of these accounts. Incomin resources All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. Donated oods and services Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charity's own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charity accounts. Resources Ex ended All expenditure is included on an accruals basis and is recognised as a liability is incurred. Tan ible Fixed Assets Tangible fixed assets, with a cost exceeding £1,000, are capitalised and depreciated over their expected useful lives. The following rates apply: Equipment, Fixtures & Fittings Leasehold Improvements - 20 % on a straight line basis 5 % on a straight line basis Page 12
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2025 Taxation Sporting Penistone CIO is a registered charity and is exempt from UK corporation tax on income from its charitable activities. Funds Structure The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restriction on the balance outstanding. Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged. 2. Grants Received 2025 2024 BMBC Ward Alllance Youth Hub BMBC Ward Alliance Social Hub Know Your Neighbourhood grant Penistone round table Social Hub Hens Teeth unrestricted grant Penistone round table Pickleball 2,500 1,320 20,000 500 500 260 23,500 1,580 Page 13
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2025 Fixed Assets Leasehold Property Improvements Equipment, Flxtures & Fittings Total Cost Balance b/f 01.04.24 Addltlons In year Disposals Balance c/f at 31.03.25 407,111 13,771 33,603 10,152 440,714 23,923 420 882 464 637 Depreciation Balance b/f 01.04.24 Disposals Charge for the year Balance c/f at 31,03.25 87,502 26,330 113,832 108,546 32,610 141156 NBV at 31 March 2025 312,336 11,145 323,481 NBV at 31 March 2024 319,609 7,273 326,882 4. Debtors 2025 2024 Debtors 2,365 7,435 811 Accrued ntre income 6,279 9,800 7,090 5. Creditors 2025 2024 AccountanLry fee5 Payroll & Pension HMRC PAYE 1,000 5,326 3,702 861 1,750 7,973 10,278 3,516 Credlt Card 10,889 23,517 Page 14
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2025 6. Staff Costs and Numbers 2025 2024 Salaries cost PAYE and Employer Nl Pensions 106,296 6,464 3,473 83,057 10,278 4,413 116,233 97,748 Average number of staff employed during the year 11 10 No individual employee received remuneration of more than £60,000. 7. Trustee Payments, Benefits and Expenses During the period, trustee A Barron received remuneration payments of £10,812 for the supply of services to the Charity. There were no other trustee payments. (2024: £10,912) Related Party Transactions No payments were made to related parties during the period. (2024: £0) 10. Independent Examination of Accounts The cost of the independent examination for the year was £1,000 (2024: £900). 11. Land & Buildings A 30 year lease dated 9th May 2019 exists between the charity and Barnsley Metropolitan Borough Council (BMBC), relating to the leisure centre land & Building. Improvements to the leasehold property are recognised as fixed assets in the charity's accounts Page 15
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2025 12. Analysis of assets by fund Unrestricted Designated funds funds Restricted funds Total funds 31.03.2025 Fixed Assets Current Assets 323,481 323,481 51,927 (10,889) 29,134 (10,889) 22,793 Current Liabilities Total Funds 18,245 323,481 22,793 364,519 31.03.2024 Fixed Assets 326,882 326,882 78,153 (23,517) Current Assets 52,909 (23,517) 25,244 Cuent Liabilities Total Funds 29,392 326,882 25,244 381,518 13. Movement In Funds Opening Incomlng balance resources {Resources Transfers & expended) adjustments Closing balance Unrestricted funds General Fund 29,392 175,440 (170,675) (15,912) 18,245 170 675 Designated funds Fixed Assets 326,882 (27,324) 23,923 323,481 326,882 323 481 Restricted funds BMBC $106 Building Project Know your Neighbourhood BMBC Ward Alllance Youth Hub 25,244 (4,951) (3,060) 20,293 20,000 2,500 500 (16,940) 2,500 Penlstone Round Table Social Hub (500) TOTAL FUNDS 381,518 198,440 (215,439) 364,519 Page 16
SPORTING PENISTONE C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2025 13. Fund Transfers £15,912 was transferred from General Funds to the designated Fixed Asset fund for the purchase of a hot drink vending machine and fire doors. £8,011 was transferred from Restricted Funds to the designated Fixed Asset fund for the purchase of building construction works and new flooring. 14. Restricted Funds Restricted funs have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given, The Charity held the following restricted funds in the financial year: BMBC s106 Building Projert - a grant received in 2022 for building construction works. The balance remaining is to fund future tarmacking works. Creative Lives, Know your Neighbourhood fund a partnership grant of £20,000 was received in 2024 to work in partnership with Barnsley Healthcare Federation and All Good Stuff to develop an arts based leisure programme at Penistone Leisure Centre and create a more holistic approach to wellbeing. Penistone Roundtable a £500 grant towards the Social Hub project. BMBC Ward Alliance - a £2,500 grant towards the Youth Hub project, received at the end of the financial year. This will be spent in the current financial year. Page 17