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
I￿rtisIng
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
Cu￿ent 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