Chartty reglstratlon number 1199489 (England and Wales) Company reglstratlon number 1131974B BARNSLEY COMMUNITY AND VOLUNTARY SERVICES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 gbaL BARNSLEY COMMUNITY AND VOLUNTARY SERVICES LEGAL AND ADMINISTRATIVE INFORMATION Trustoes Mts D Pozorski (Chairl Dr EA No￿lS Mr8 C INlliams Mrs L N Churchill Ms C Fr05t MrA Lunn Mr P D Rabertshaw-corbatt Mr$ C Sykes Mrs L B Stead (Apwnted 1 J8nuay 2025) (Appointed 1 Januw 2025> (Appointed 1 June 20251 (Appointed 1 June 20251 (Appointed 1 January 20251 (Appointed 1 January 2025) Charfty numb•r (England and Wales) 1199489 Company number 11319748 Rgglstergd office 23 Queen$ Road Barnsley S71 1AN Independent examlner GBAC Limited Old Linen Court 83-85 Shambles Street Barnsley South Yofkshire S70 2SB Bankers Unty Trust Bank PIC Four Brindley Placg Birmingham B12JB BARNSLEY COMMUNITY AND VOLUNTARY SERVICES .C.ONTENTS Page Trustees. report Independent examinerfs rewrt 11 statement of finanual activities 12 ststement of financial p￿tIon 13 ststement of Cash flows 14 Note$ to the financial *lemen15 15-29 BARNSLEY COMMUNITY AND VOLUNTARY SERVICES TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees kyesent their annual report and financial statements for the year ended 31 Ma￿h 2025. As Chair of Trustees, l am pleased lo inlroduce the Bamsley CVS Annual Report. The year was cffle of bolh challenge and cpportunty for the v￿￿n￿ and community sector, and our role as a charty infrastructure organisation has never been more wtal. Throughout the year. we focused on strengthening the wilience, voice and effectiveness of Barnsley charibgs and community group$, ensuring they are well $upported lo delwer lasting Impacl in th8 CommUn￿OS w8 all serve. I would like to thank our staff, volunteers, partners and fellow trustees tor their Commit￿nI and leadership, a￿1 our members and fund8rs lor Ihèir continuad trust. Togèthw, we ￿MaIn dedicated lo building a strong. sustainable and collaborative seGtorfor the future. The fin￿Cial 8talements have been prepared in accordance wilh the accounting policies set out in not• 1 to the llnanclal slalements and comply the Charivs Memorandum and Articles of Association, the Companies Act 2006 and 'AcLounling and Reporting by Charities.. Statement of Recommended Practice applicable to charitl8S preparing their accounts in accordance with the Financial Reporting Slandard applicable in Ihe UK aTrJ Republic of Ireland {FRS 102)" (as amended for accounting periods commencEng from 1 January 2018) ObJe¢tlves and actlvllles Barnsley CVS is a charitable company, govemed by memorandum and artides and wh08e main objective is to promote the vc4untary se(aor for the benefrt of the community of Bamsley by.. LS8ising bafv￿n chariiies, voluntary organisats'ons, government agenGies and cther groups cfi relevant issues Providing training. conferences and seminars on subject5 relevant to the efficienry of the ¥olunt&y seclor Assisting in the administration of funding programmès lo charities and voluntary organisations. monitoring for grants. recommending grants, as5151ing in applications for grants Providing inforniat￿ to the pre35 and the public on the operation of, or ptoblems encountered by. the voluntary sector Prowding services Such as legal, accountancy and management advKe services to thg voluntary sector Acting as a represenlalive of the voluntary sector in relation to govemmenl polic￿$ and legislation During the year tr*knveen Aw'l 2024 and Marth 2025 the charity carried out a number of activities in Sup￿ of this objective. This report set8 Out the main achievements of the charity during the year. The chaiity's trustees confiim that in the consideration of actiwties in 8UPPOrt of the charity's aims and objectives, and in the planning of future acllvilies they have had regard lo the guidance contained in the Charity Commission's general guidance on public benefiL BARNSLEY COMMUNITY AND VOLUNTARY SERVICES TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hSev•m•nts and P•rfomi•n¢o Ovorview Towards the end of the wevious ffinaneial year. the Iruslee$ f¢¢used efforts on the recruitment of a surtable. pemianenl CEO. After a &)uple of rounds of reuurtment, they identified the new CEO in Lara Bundo¢k who ined the culd be maintained at a level equivalent lo betsveen three and six month's 8xpenditure. The Tru51ee$ Consider that reserves al this level will ensure that, in the event of a swJnificant drop in funding, they will be oble to continue the Charity's current activities while consideration is given to ways in which additional fund5 may be raised. This level of ￿$?￿ve$ has been mainlained throughoul the year. The Trustees are in agreement that strategic allocation of unrestricted reserves for the tenerrt d the Organi￿tiOnS long tenn ¥uslainability is acceptsble. The rlsks to whSch the charity Is exposed are contInu81￿ revlewed and systems have been eslabllshed In order to mitigate these risks. A risk register is in place and this is monitored regularfy. The board has ultimate responsibility for idenlfying and managing risk. Wrth the excepdon of environmental and corporate risk managem&nl the Board may devolve day to day issues associated with finanual risk management to the finance subcommittee. The finance subcommittee meets quartedy and rewrtS to the Board. The Trustees have assessed the major risks to whlch the Cha￿ty 58 exposed. and are satisfied that sytsms are in place to mitigate exposure to the major risks. Asset manag8mont Barnsley CVS are the ¢)wner8 of Queens Road and have the benefrt of 8 100-year lease on Redfeams Sports and Communty Cenlre. At the time of appointment, Redfeams was an unlapFed eommunty re￿urCe and business opportunty for the CVS. The building was not heated and had not been property cared for by CVS or marketed for its op￿rtUnI￿.e8 training. communty groups. Spe￿81 events and meetings. Over the followTng 6 months. we invested in Redfeams, created an online booking system, set up a pricin9 scale and increased the advertl8ing of the venue. This 18 starting to take effect with more bookings for both daytime and evenings. Many people in the community commented that they didn t realise that Tt was op*n or didn't even know it was there. We intend to grow thls over the followng year. so M be¢omes 8 thriving community Genlre again. BARNSLEY COMMUNITY AND VOLUNTARY SERVICES TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Futuve plans As the foundations of the organisation have been re-set, the next year wll be about the development of a &ye8r strategy. We will ensure that we involve all our stakeholders in this through workshops. surveys and consultations involving members, slalutory partners, members of the public, 8taff. trustees and volunteers. In addition to loTh>temi strategic devdopmenl, the operational development will Include.. of Contributing lo all Iwrpilla This Mll see a new InteraC￿Ve members 8re8 of the website allowing organisab'ons lo ea$ity a¢¢ess tsilored infoTmation-, downloaded guidan¢x, templates and re$ources.' upload volunteer Fosilions and monitor and respond to applicatK￿s,. advertise jct)s and adv@rtIS8 OV8nts. Tho new website will also provide a new direotgry that will 301ely provide irrfornation on the VCSE sector in Barnsley hopefully providing partnets such as health 8nd social care providers. mèmbers of the public and other VCSE'S to find easy to a¢¢es$ informab'on about $ervice$ in Barnsley an¢J how lo refer to them. SESU rt Sessions in the Communi Conthbutlng to capaclty bulldlng andsupport Next year the team will visit kcal community cenlres every other month, inviting small grassroots organisalions and groups lo ccffne together, meet the team and troubleshoot any issues they have. We hope this will provide a c108er connection to the smaller groups who often struggle to attend online or centrally organised events due lo capacity aThJ resources. msl LAB Contiibuting to Leadership andA(fv0¢8Cy Next y¢ar'Leader$ About Barnsley, will laun¢h lo provide a $afe ne￿rk for CEO'$ of larger ¢*aritie8 lo access training, peer leaming, nefv￿rk development and Strategic development of the VCSE sector. Wunleer Centre S cialisms Conlribuling to Volunteercentfe Next y8ar will 8ee the growth of the vc4unteer centre as we employ tsvo speciali8t coordinator8 to focus on refugees, asylum seekers and migrants, and young people. Both roles will be designed to support individuals to access opportunities aTrJ organisations to have safe policies and practices in place to support young or migrant volunteers. Yo hAlliance Conlributing to partnethip and collabor8t 24% of the VCSE sector in Barnsley focus on young people. Therefore, we will be employing a youth alliance development manager to set up and manage the development of an alliance which will help coordinate funding opportunities, identify gaps and work together lo meet the needs of Bamsley young people. Analy5ing our Spe1￿l￿g lyJ&Jets. Queens Road 15 currently a high risk due to the level of work needed lo the building to m8ke it Safe. Therefore, the trustee board have taken the decision to put Queens Road on the market. BARNSLEY COMMUNITY AND VOLUNTARY SERVICES TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Strnc￿re. govemance and management The Chanty is a company limited by guarantee, the Board of Trustees have met on a quarterfy basis moving to 6 weekly and they are responsible for the overall strategic direction and policies of BCVS. The Board had a total of 6 members at the end of the financial year. Each member of the Board has been through an intwview wocess identifying the skills that they have to offer. Day to day responsibility for seNces is delegaled to the CEO Ytho employs a SenioT Leadership team that consisted ot. Head of operations and Strateg￿ partnerships Head of business and facilities Head of finan¢e The Trustees, Itho are also the Dlrectors for the purpose of company law. and who seNed durlng the year and up to the dale of sIg￿lUre ol the financial statements were.. MrMLu Mrs D Pozorski {Chairl DrEANorris Mr L M Gaddes Mr D Johnson Mrs C Wlliams Mrs L N ChurclMII Ms C Frost MrALuM Mr P D Robertshaw¢orbett Mrs C Sykes Mrs L B St8ad (Resgned 19 December 2024) {Re&gned 9 July 20241 (Re&gned 19 December 20241 {Appointed 1 January 20251 (Appointed 1 January 20251 (Appointed 1 June 20251 (Appointed 1 June 20251 (Appointed 1 January 20251 IAppoint8d 1 January 20251 The Trustees, report was approved by the Board of Tru$te8$. Mrs D Pozotski Chair Dated.. 17 December 2025 10- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARNSLEY COMMUNITY AND VOLUNTARY SERVICES I report to the Trustees on my examination of the finar￿la1 statements of Bamsley Community And Voluntary SeNices (the Charity) for the year ended 31 March 2025. Responslbllliles and ba818 of report As ihe Trustees of the Charity land also ils directors for the purposes of company law), you are resF4)ns1￿8 for Ihe >aration of the finanoal stslements in accordance with the requirements of the CompaniesAct 2006. Having satisfied my8eW that the financial slalements of the Charlty are not requlred lo b8 audit￿ under Part 16 of the Companies Act 2008 and are eligible for independent examination, I report in respect of my examination of the Charitvs financial statements carried (yjt under section 145 of the Charities Act 2011. In carryiNJ out my examination I have followed the Dlreclions glven by the Charlty Commlsslon under sectlon 14515){b} olthe char￿e8 Act2011. Independent examiner's statement Since the Charty's gross income exceeded £250,000. the Independent examiner mu81 be a member of a body listed in seciion 145 of the Charities Act 2011. 1 confimi that l am quallfied to undertake the examination because I am a member of FCCA, whth is one ofthe listed btrjies. I have completed my examination. l eonffirm that no matter5 have ¢ome to my attenllon In connecllon wltr the examinats.on giving me cause to bèlieve that in any material respect: accounting records were not kept in respect of the Ch81ty as required by Section 386 of the Companles Aci 2006. the financial statements do not accord with those recwl$,' or the financial $tstements do not Comply wlh the a￿OUntIng requirements of sedion 396 of the Companie$ A¢1 2006 other than any requirement that the financial Statements give a true and fair view. which is not a matter eonsi¢Jered as part of an independent examination., or the financial slalements have not been prepared in accordance wth the methods and prinuples of th8 Slalement of Recommended Practice for accounting and reporting by charities aFplic8ble lo Ch￿119$ preparing their financial slalements in accordance wlh the Financial Reporting Standard applicable in the UK and RepLblic of Irelond IFRS 102). I have no concems 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 prcoer understanding of the financial slalements to be reached. Brott Davld Skglly FCCA For and on behalf of GBAC ts'mlled Old Linen Court 8&85 Shambjes Street Bamsley South Yorkshire S70 2SB Dated: 17 December 2025 11 BARNSLEY COMMUNITY AND VOLUNTARY SERVICES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unreslrl¢t¢d Re$trl¢ted fvnd$ funds 2025 2025 Totsl Totsl 2025 2024 Notes Dona￿n$ and legacies 1,TTS 655.985 857,760 1,246.568 R8ising fuThJs 24.372 24,372 19.798 Challt8ble 8Ctivities 18,122) 729.567 721,445 554.142 Total resources •xp•nded 16,250 729,567 745.817 573,940 Net loutyolngylncomlng re￿Urce• befo tran8fer8 {14.475} 173.582} {88.057) 672.628 Gross transfers bgtween fvnds 55,880 155.8801 Net Incomel{expendEturel for the year Net movemont In funds 41,405 1129,4621 (88,057 672,628 Fund balances at 1 Awll 2024 540.377 276.134 816.511 143,883 Fund balanGgs at 31 March 2025 581,782 146,872 728,454 816,511 The statement of financial actNities indudes all gains and losses feccgni8ed in the year. The ststement of financial actfvrtle$ Indud&$ all galns and bsses recc¥Jnlsed in the year. All In￿Me an¢J expenditure derive from continuyig activiti'es. The statement of financial actiV￿e5 also complies wth the requirements for an Ir￿Me and expenditure account under the CompaniesAct 2006. 12- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 202S 2024 Flxod assets Property, plant and equipft)enl Investment property Investrnents 12 13 14 317,280 100.000 317,193 100.000 417.282 417,195 Current assets Trade and other Tewvable8 Cash al bank and in hand 16 222,176 123,117 217,903 286,971 345,293 (34,121) 504,874 (105,558} Current IlabllStles 16 Net current assets 311,172 399,316 Total assets less current Ilabllitios 728,454 816.511 Net assets excludlng penslon Ilablllty 728.454 816,511 The funds of th• Charlty Re5trided income funds Unrestricted fvnds 19 146,672 581,782 276,134 540.377 728,454 816,511 The company is entitled lo the exemption from the a￿JIt requirement contained in 5ecti¢Jn 477 of the Companies Act 2006, for th8 y8ar and8d 31 March 2025. The directors acknowedge their responsibilities for complyiw with the requirements of the Comparies Act 2008 ih respect to accounting records and preparalion of financial slalemènts. The members have not required the company lo obtain an 8udft of Its ffin8ncl81 statements for the year In queslon In accordance ¥￿th seCtiC￿ 476. These firk2ncial statements have b80n prepared in accordanc8 with th& provi5KJns applicablg to compani8s subject to the small companies regme. The finanaal stslemonls were approved by the Twslees on 17 December 2025 Mrs D Pozorski {Char} Trust•e Company registratlon number 11319748 (England and Wales) 13- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash from op•rnting a¢tlvlti•s Cash (absorbed byygeneraled from operati(￿$ 24 1153,726} 275,120 Investing activities Pur(th85e of property. F4ant and equipment {10,128) (10,890) Net cash used In Investlng actlvltle8 110,1281 (10,890) Ngt Gash usgd In flnanGlng actlvltl Net Idecreasevlncrease In cash and cash equlvalents {163,8541 264.230 Cash and cash equivalents at beginning of year 286,971 22,741 Cash and cash aquivalonts at end of year 123,117 286,971 -14- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charlty Informatlon Barnsley Community And Voluntary Sorvices is a private company limiled by guarantae incorporated in England and Wales. The registered is 23 Queens Road. Bamsley, S71 1AN. 1.1 Accountlng convontlon The finar￿131 statements have been prepared in accordance with the charty's Memorandum and Artides ol association, the Companies Act 20C6 and "A￿oUntIng arKI Reporbng by tharities.. Slalement of Recommended practice applicable to charities preparing thgir a￿ountS in acwrdance %Mlh the FinancAal Reporting Stsndard applicable in the UK and Republic of I￿laftd IFRS1021" las amended for a¢¢ounttng P8ric#Js commenang from 1 January 20161. The Charity is a Publ￿ Benefrt Enb"ty as defined by FRS102 The financial statements are prepared in sterllng, which is the fvnctionol currerq of the Charity. Mongtsry amounts in these financial slatfrments are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. Imodified to include the revaluation ot freehold properties and to include investment properttes and certain financial instrunents at fair valuel. The prlncipal accounting policies adopted are set out bekm. 1.2 Golng concern At the lime of approving the finanaal statements, the Trustees have a reasonable expeclalb)n Ihal the Charity has adequate resources lo continue in oporational existenc* for the foreseeable future. Thus the Tr￿lee$ continue to adopt the goin9 concem basis of accounting in preparing the financial statements. 1.3 Charftable lund8 Unrestricted fvnds are available tor use at the discretion of the Trustee5 in fuT1heran￿ of their charitable obJ'e¢tive$. Restricted fiJnds are $ubj¢¢t to $peufi¢ conditions by donors or grantors as to h¢)w they may ba used. The purpD5QS aTrJ use5 01 the restrithd fvnd$ are set oul in thg notes to the financial 8tst¢monts. Endowment funds are subject to specific COnd￿on8 by domrs that the capital must be mainta'ned by the Charfty. 1.4 Income Irbcome is recognised when the Charity is legalty entitled to it after any performance condrtion$ h*e 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 h85 been notified of the donation, unless perfomiance condrtions require deferral of Ihe amount. Income tsx recoverable in relation to donati(￿S received under GiftAid or deeds of covenant is recognised at the time of the donation. Legacies are recognisgd on rgceipt or olhepMs& rf the Charity has been of on impending dislributs'on, the amount is known, and receipt is expected. If the amount 1$ not knThvn, the legacy is treated as conting8nl asset. 1.5 Expendlturn Expenditure is recognised on an accrual basis as a liability is incurred. Exwditure includes any VAT which cannot be fkHty recovered, and is reported as part of the expendittjre to which il relales. Charitabl8 8xpenditure comprise thosa costs incurr8d by the charity in d8Ivery of its activitlès and services for its benefiaalles. It includes both costs that can be allocated direcdy to such aclivities and those costs of an irKlirecl nabjre necessary to support them. 15- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIALSTATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountlng policie5 IC¢)ntinued) Govemance costs include those costs associated with megting thg conslitulional and slalutory requirements of the charity and include the audit fees and costs link&d lo the strategic management of the ¢harty. 1.6 Propety. plant and equipmant Property, plant and equipment are initially measured at C05t and subsequently measLred at cosi or valuation. net ¢f depreciation and any impaiment l¢)sses. Deprea8t(on 18 reo)gnl8ed so as to wrrte off the cost or valuation of assets less their residual values over th&r useful lives on the following bases.. Freehold knd and buildings Fixiures and frttings Computers 2% strai9ht lin8 10% and 20% straight line 25% straight line Thè gain or loss arising on the diysal of an a5sel is detemiined as thè difference befvleen the $ale proceeds and the carying valu8 of the asset, and is recognised in th8 StatemeTrt of financial activitiès. 1.7 Investment pn>perty Investment property, vthich is propety held to eam rentals andloT for capital appreaation, is initial recogni8ed at cost. which includes the purchase cost and any direcuy attribulable expenditure. Subsequently il is measured at fair value at the reporting end dat&. The surplus or deficrt on ievaluation is recognised in profil or loss. 1.8 Non-currenl Invostmonts Fixed asset investments are inrtially measured al Iransaetion price excluding tran88Ction Costs, and are subsequently measured al fair value at each rèporting date. Changes in fair value are recognised in net ints)mel(expendilurel foi th8 y￿. T￿nsaCtion costs ale expensed as incuwred. A subsidiary is 8n entity contmlled by the Charity. Control is the power to govem the fmancial and ￿rating policies olthe enlity so as to obtain beneffts from Its activrties. 1.9 Impalrnient of nonvcurrent assets At each reporting end dale. the Chanty reviews thè earying amounts of ils tsngible assets to detemine whether there is any indication that those assets have 8uffered arb impaiment loss. If any such ind￿all¢)n exists, the recoverable amount of the asset Is estimatèd in order to determine the 8xt8nl of the imFoirment 1055 lif any). 1.10 Cash and cash equivalents Cash and cash 4uivalents include cash in hand, deposits held al call wth banks. other short-lemi liquid iDveslmenls with original maturilig$ of three months gr less, and bank overdrafts. Bank overdrafts are Shown within l)orrwngs in ctsrenl liabilities. 16- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (C¢ntinu•dl 1.11 Financlal Instwments The Chority hos elected lo apply the provisions of Sgction 11 'Basic Financial Instruments, arKI Section 12 'Other Financial Inslrumenls Issues. of FRS 102 to all of ils financial instruments. Financial instruments are recogni*J in lh8 Charity's balance the8t wh6n th6 Charity be¢ome$ party to the corrtr8ctual provisions of the instrument. Financial assets and liabilities are offset, the ngt amounts presented in the financial statements, Yknen there is a1egally enftyceable right to set off the recognised amounts and the￿ 1$ an intention lo setue ¢)n a nel basis or lo realise the asset and settle Ihe liability simultaneously. Bask flnanclal assets Basic financial assets. which irKILvJe trade and other re￿1Vable5 and cash arKI b￿k balanGe$, are initialty m8asured at transaction price induding transaction costs and ar8 subsequently earried al arnrtised cost u$iThJ the effective interest method unless the arrangement constitutes a financing transaction, where th8 transaction is measured al the present value of the fvlure receipts discounted at a market rale (rf interest. Financial assets clas￿fied as re¢eivatAe wlhin one year are not amortised. Baslc ffnanclal liabilities Basic financial liabilities. Induding trade and other pay8bles and bank loans are InRlalty recognlsed 81 transaction priee unless thè arrangement eonsts"lutes a financing transaction. where the debt Instwment Is measur¢d * the present value of the future payments diKounted at a market rate of interest. Finanoal labilities dassified as payable wthin one year are not amortised. Debt instruments are subsequently c8rri*J at amortised cost, Using the effective intere81 rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classjfied as current liabilities if payment is due within one year or less. If not, they are p￿sented as non-current liabilities. Trade payables are recognised Initlally al tr8n8action price and subwuently measured at amortised cost using the effective interest method. D•rn¢¢gnition of linaneial li•biliti Finanual liabilities are derecognised vthen the Charity's contractual obllgations explre or are di8chaTged ( cancelled. 1.12 Employee beneffts The cost of any unused holiday entillement is recognised in the period in which the eM￿0ye@.$ services af8 r8c8iv8d. Temiinab'on benefits are recognised immediately as an expense vthen the Charity is demonstrably Committed to terminate the employment of an employee or to provide termination benefits. 1.13 Retirgmènt bonefits Payments to defined contribution retirement benefit schemes are charged as 8n expense as they fall due. 17- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accountlng estlmates and Judgements In the application of the Charity's accounting policies, the Trustees are required to make judgernenls, eslimales and assumptions about carying arnount ol assets and liabiliti&s that ar8 not readily apparent from other sources. The estimates and associated assumptions are based on historical exterience and other fth)rs that are considered to be relevant. Actual iesults moy drffer from these eslimales. The estimates and underfyin9 assumptions are reviewed on an ongoing basis. Revisions lo occountirvJ estimates are recognised in the period in which the estimate is revised where the revision affecls (nly that period. or In the perlc%l of the reVI￿on and future periods where the revlslon affects both current and future perio(Js. 18- COOfDOOfO c)0 00 ¢Dotro ¢no¢ooo ¢D 0¢9 ON Cs* J£J 1] I" o ¢D uj aj c o BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Rabing funds Unrestricted Unrestrlcted funds funds 2025 2024 Fundraising aTrY publicty Advertising 2,390 24,372 17,408 24.372 19,798 Charltable actlvltles Charltable Charltsb expenditure expendi￿rn 2025 2024 staff costs Depreciation and impaiment C¢ye services 349,634 10,041 7,796 371,1 8,137 68,387 387.471 447,720 Grant frmding of activities {see note 6) 210,537 37,933 Shwe of support costs (see note 71 Share of govemance costs I￿ note 7) 96.825 46.612 25,728 42,761 721.44S $54,142 Analysis by fund Unrestricted funds Restricted funds 18.122> 729,587 160,727 393,415 721,445 554,142 For the year ended 31 March 2024 Unrestricted funds Restricted funds 160,727 393,415 554,142 -20- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Grants payable Ch•Tltable Acllvltlgs 2025 Ch•rilablè ActlvlU•$ 2024 Grants to inslRutions'. VCSE Voluntary Sector Famity Hubs TALL NHS Cowd Booster C8mpai9n 20.000 17.933 134,400 72,457 3,680 210,537 37.933 Support costs Support Gov•rnanc• costs costs 2025 2024 staff costs Postage and stationery Support costs regarding grants payable 46,886 46,886 728 25,000 49.939 49.939 Auditl Examination Fggs Accountsncy Legal and professional Sundry costs Bank charges and interest 2.000 22.488 20.215 1,8C 103 2.000 22,488 20,215 1,808 103 5,000 22,085 14,452 792 432 96,825 46,612 143,437 68,489 Anatysed be￿8¢n Charllable actiVI￿eS 96.825 46.612 143,437 68,489 Noi mov•mont In funds 2025 2024 The nel movement in furKls is stated after chargingllcreditingl.. Fees payabl8 for Ihe independent examination of th6 ¢haiiV5 financial statements Depreciation of owned proFerty, F4ant and equipment 2,000 10,041 5,0 8,137 Trustees The Chair (Denise Pozorskil submthd an &xpense claim in June 2024 in relation to travel for att￿jIng meeting on behalf of the charity. The daim was £16.30. 21 BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employots The average monthly n￿nber of employees during tr* year wa$." 2025 Number 2024 Number Total 13 12 Employm•nt costs 2025 2024 Wages and salarie8 Soual security costs Other pension costs 354,079 28,499 13.942 325.144 29,962 16,090 396,520 371.198 There were no employees %th08e annual remuneration was £60,000 or more. 11 Taxatlon The charftylg exempl from taxallon on Its athvlles because all Ils Income Is awlied for d)arilabl& purposès. 12 Propety. plant and equlpment Freehold land Flxturgs and and bulldtnll8 ffttlngs C(¥np￿r¥ Tk*l Cost At 1 April 2024 Addilicffis 320,672 8,387 9,613 6,240 515 335.299 10,128 At 31 Marth 2025 320.672 18,000 6.755 345.427 Oepreclatlon and Impalmient Al 1 April 2024 De[￿ciatIOn charged in the year 10,940 6.413 5.606 2.057 1,560 1,571 18.108 10,041 Al 31 March 2025 17,353 7.663 3,131 28.147 Carrylng amounl Al 31 March 2025 303,319 10.337 3,624 317.280 Al 31 March 2024 309,732 2.781 4,680 317,193 BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Inve8tsnenl property 2025 Falr value At 1 April 2024 and 31 March 2025 100,000 Investmenl propety comprises of the prom at Monk Bretton known as Redfearns. The fair value of the investment propety has been arrived at on the basis of o valuation carried out at 9 August 2017 by Smiths Chartered Suryeyors, are not connected with the Charity. The valuation was made on an open mafket value basi8 by reference to market eviderKe of transaction prices fcf similar properties. 14 Flx•d asso1 Invo8tm•nts Oth•r Investments Cost orvaluatlon At 1 April 2024 & 31 March 2025 Carrying amount At 31 March 2025 At 31 Marth 2024 2025 2024 Other investments eomprise.. Notes Investments in subsidiaries 23 16 Trade and other recelvables 2025 2024 Amounts falling due within ono year: Trade receivables Amount owed by 5ubsdiary undertaking Other receiv8bles Prepayments and occrued income 149282 64,611 117,247 53.351 43,091 4,214 2.697 222.176 217,903 -23- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Curront liabiliti•g 2025 2024 Notss Other ta￿tIon and soclal se¢urfty Deferred income Trade payables Amount owed lo Subsidiary unr all qUalI￿.ng employees. The assets of the scheme are held separately from tho$e of the Charty in an independently administered fvnd. -24- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 RMlricted funds The reslrided fund5 of the charity ojmprise the unexpended balances of donations and grants held on Irust subject to speafi¢ ¢ondOtions by donors as to how they may be used. At 1 April 2024 Incoming Rè$ourc•s resources expended Transf•ryJ At 31 March 2026 Healthwalch Safeguarding Post (Heallhwatch) s￿FT (Healtsvalch) UK Sha￿d Prosperty Fund (Healthwatth) Medical Students {Healthwatchl NHS SY JFP (Healthwalehl BMBC QualltyAssurance IHealthwatch} ICS Capacity Building IHeallhwat¢hl NHS E&1 Grant (Healthwatchl BMBC SLA Mental Hearth innovation Take Action Lrve Longer Voiee Your Views Covid Booster Campaign Family Hubs Asylum an¢J Reftwee 11,181 182.362 {199.0641 (5.5411 5,765 5,000 5,765 (5,0001 (691) (5.0961 4,6811 5.096 4,681 5,1)01 (5.001) 328 33.016 93,236 (328) 133,016) 162.000 75.398 7.534 (207,191) 48,045 75,398 4,441 90,119 2,067 4,000 10.528 5.445 (93.212) {2.￿7) 13.880) (210.470) (15.950) 320 11.058 7,186 211.OlJO 17.691 276,134 655.965 (729.567) 155.880) 146.672 -25- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Ro8trict8d fundg Icontlnued Prevlous year: At 1 April 2023 Incoming resources R8sourc88 expended Tronsfors At 31 March 2024 Heatthwatch Safeguarding Post (Healthwatchl SWYFT (HoalWch} UK Shared Prosperity Fund IHealthwatchl Medical Students (Healthwatch) NHS SY JFP (Healthwatch) BMBC QualityAssuran¢e (Heathwatchl ICS CapaGty Builthng IH8althwat¢hl NHS E&1 Grant (Heallhwatchl BMBC SLA Barn518y ICS Devel¢Jwent Contribution Voluntary Se(kn Support & Grant Fund SEE TakeAction Live Longer VCSE in ICS Progr8mme Voice Y￿r Views Covid Booster Campaign Family Hubs Asylum and Refijgee 37,903 156,000 {182,742} 11,161 33,326 5,000 127,5611 5,765 5,000 691 2,548 4.681 691 5.096 4.681 2,548 5,001 5.001 1,341 33,316 {1.013) (300) {e8,764) 328 33,016 93.236 162,1)00 5,000 {5,000) 30,000 236 {25,Crf)O) 1513) (2,347) {5,000) 277 92,466 90.119 5,000 {5.000) 40,000 4,000 34,000 19,638 {37,933} 2.067 4.000 10.528 5.445 123,472} 118,770} 4,577 130,294 549,255 {393,41 $1 (10,000) 276.134 -26- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrfcted funds (Contlnu•d) Fund descriptions The income funds of the tharilable company include restricted funds cemprisong the foll￿￿j unexpended balan¢es of grants held on Iru8t to b6 appl￿d for specilk purp08es. Raslriclad fund expenditure above 15 wmprised of direct fund ￿$ts together with grants paid to irKlividual$ and organisations in the futherance of charitable objectiV8s and in accordance with thè tèms of the restricted fund. These funds are used in aC￿rdan￿ the temis of applicalion and terms imposed by the donor. BMBC SLA - is used to prowdg a wide range of $uFport and resourw to VCSE organisations in Barnsley. the SLA could b8 Used to fund includ8 gov8mance advica, help to understand and respond to their obligatlOn5 in relation lo company and charitable law, income generation ad￿"¢e, Iroubleshooling, partnership working. In addition, this funding goes to provKling a brokerage service for members of the publ￿ seeking volunteering or¢ortunities and organésatlons wlshlng to recfu volunteers or set up new volunteering program$. Asylum and Refugee - the grant wlll help indlvldual people seeking asylum or who become refvgees in Bamsley. The fund helps ensure people have access lo suffiuenl financial means, secure housing, gJpport for physical and mental wellbeing and that they have opportunities to develop a SuppO￿.ve social netsvork and inlegfation into the town through volunteering and other opportunitses. In addthon, the fur¢d will contribute to making Bornsley a town which is more willing, equipped and prepared to welcome, support and empower refvgees and asylum seekers. Heallhwatch Barnsley- an independent consumér champlon that was established on 1stApril 2013 to estsblish the Vie￿ of the publi¢ on health and social ¢are services. Heatthwateh pmides a voice for Ihè whole communty and through Heallhwateh. communrties can make a real difference to the way services are planned and run. Healthwatch works closely wth all Ot￿r agencies e.g. Barnsley Hospitsl. s￿pT, and Barn81ey CCG. Famlly Hub8 - I￿￿1n9 to recruit a Full Tlme Volunteer aThl Peei Support Coordinator. Take Action Live Longer- funding to oversee and provide infrastructure and project managg a gr8nt scheme in conjunction with ICB and BMBC to raise awareness of ￿nCer screoning to marginalis*J and vuln8rab18 groups. ICS Capacity Building contribution to ensure that the leadership team in Bamsley CVS have the capacty lo engage wrth place based and Souih Yorkshire wide ICB wiili8tsves and promote the inclusion of the VCSE 58clor in ICB activiti￿ and funding. Covid Booster Campaign - dedicated lunding to help promote the spring cDvid b005ter campaign arbj to help overcome any barriersl vaccine hesitancies with the key laiget groups- over 70s. some specified health condition5, and those people who are immunosuppressed. BMBC Safeguarding Post - to employ an Engagement oiricer (Adult Safrguardingl lo work ommunity groups to idenlfy and train community safeguarding champion$. The person also 8ttÈnds events to show reBidents how lo raise 8 safeguarding complaint and how lo spot the signs of abuse or ham. BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrfcted funds {Contlnu¢dl Iloice Your Views - fundiNJ on on behalf of Barnsley MBC faalitated a public discussion about people's experienos of Adutt Social Care IASC) across the borough. People were able to give thdr ew5 throu￿ a survey available both online and on paper. 20 Unrestricted funds The unrestricted funds of the charity compri8e the unexpended balances of donatlorts and grants which are not subject lo speciffic Conditions by donors and grantors as to how they may be used. These include designaled funds %thich hav8 been set aside out of unrestricted funds by th8 tNstÈes for speufic PkKf•)ses. At 1 Apdl 2024 Incomlng Resourcgs re8ourcos expended Transf•rn At 31 kqarch 2025 General fund5 540,377 1.775 {18,250) 55.880 581.782 Previous year: At 1 April 2023 Incomlng Rèsouvtè$ expendéd Transforn At 31 March 2024 General funds 13,589 897,313 {180,525} 10,000 540.377 21 Analy8lB of net assets belween funds Unrestrlctsd fund$ 2025 Restrlcted funds 2025 Total 2026 At 31 March 2025: Propety, plant and equipment Investrnent properties Investrnents Current ass&tsllliabilitiesl 317,280 100,000 317,280 100,000 164,5 146,672 311,172 581.782 146,672 728.454 -28- BARNSLEY COMMUNITY AND VOLUNTARY SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Analysis of n•t ass•ts tsèt￿8n funds Icontlnued) Unrnstrict•d lund8 2024 R•stricted nd8 2024 Total 2024 At 31 March 2024: Propety. plant and equipment Investment prO￿rtieS Investments Current assetsl(1iabil￿es) 317,193 100,000 317.193 100,000 123,182 276,134 399.316 540,377 276,134 816,511 22 Relat¢d paty irnn$a¢tlon$ Thwe were no disclosable related party tranwtions d￿ng thg year {2024- none}. 23 Subsldiarios Details of the Charivs subsidiaries al 31 IAarch 2025 are as follows: Name of undortaklng Reglstered offlG• Nature of buslnoss Class of % Held 8haro9 held Dlroct Indlroct BCVS Trading Limited England and Wales England and Wales Accomodalion, sessional hire Ordinary and ealering facilrties. Community Accountancy and Ordinary payroll seryices 100.00 8CVS SeNices LimTled 100.00 24 Cash g•n•ralod from op8ratlon$ 2026 2024 (Dgfiotllsurpus for y 188.057) 672.628 Adjustments for Gift of freehold add￿on$ Gift of investment propety addrtions Depreciation and impaim)enl of property, plant and equipment 1225,0001 1100,0001 8,137 10,041 Movements in worklng ¢apilal'. Ilncreaselldecrease in trade and other re￿Va￿e8 ID8crease} in trade and other payables IDecTease)lincrease in deferred irtwme {4,273} {12,9031 158,5341 380,557 1486,4101 25,208 Cash labsothd byvgenerated from opèratlons {153,726} 275,120 25 Analysis of changes in not fund$ The Charity had no material debt during the year. -29-