Charity registration number $21333 (England and Walesl
THE BARLOW INSTITUTE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

THE BARLOW INSTITUTE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrj Marriott
Mrsj Coleman
Mr S Rothwell
C Gaughan
Mr P Metcalfe
Mr S Ellis
(Appointed 26 March 20251
(Appointed 20 March 20251
(Appointed 28 May 20251
(Appointed 28 May 20251
(Appointed 28 May 20251
Miss L Bradv
Charity re81Strztion
England and Wales
521333
Prln¢lpal address
The Barlow
Bolton Road
Turton
Bolton
Greater Manchester
England
BL7 OAP
Indtptndtnt exam5ntr
Mitchell Charle5WOrth
3rd Floor
44 Peter Street
Manchester
M2 SGP

THE BARLOW INSTITUTE
CONTENTS
Trustees. report
Independent examiner's report
Statement of flnancial activities
Balance Sheet
io
Statement of cash tlows
li
Notes to thè linancial statements
12.24

THE BARLOW INSTITUTE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual rep)rt and financial ststements for thÈ ￿ar ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the fin3ncial
statements and comply with the charity's governing document. the Charities Art 2011, FRS 102 "The Fiiancial Reporting
Standard applic3ble in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reportwig by Charities..
Statement of Recommended Practiee applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of I￿land IFRS 1021"
Obledves and a¢dvltles
The Charity's object 15. in the interests of social welfare. to improve the condition5 of life for the inhabitants of the Parish of
North Turton, without distinction of political. religious or other opinion. by the provision and maintenance of..
a villa8e hall for use by the Inhabitants, Includin8 use for..
i. Mee￿n8$. lectures and classes.. and
ii. other forrns of recreation and leisur*time occupation: and
b. a recreatlon ground for use by the Inhabltants.
In line with the objects ol the Charity. The Barlow continues to provide a centre for the benefit of the local ctsmrnunity. It is
used extensively by the residents of the village of Ed8WOrth and the surroundin8 area within the Parish of North Turton and
continues to attract many vi51tors from outside the immediate area of benelit.
The Trustees have paid due reKdrd to the Charity Commission's guidance on public benefit when deciding what activits'es the
Charity should undertake.
There were no major Health and Safety issues during 2025 to report.
The volunteer-managed Library continues to operate successfully on Saturday mornings and remain5 a valued community
facility. It is well supported by the Reading Room Café and Bar. which offers refreshments, free Wi-Fi and takeaway facilities.
The Café continues to provide a welcoming environment for residents. walkers and visitors and remains dog friendly.
The varSous rooms within The Barlow continue io be used extensively by a wide range of community U@anlsafjons and acfjvltv
Bfoup5, includin8 art5 and crafts, 5in8in& reading groups, Pilates, yo8a. seated exercise cla55e5, toddler Bfoup5, bridBe and
other recreational activities.
During 202S the refurbishment of the smaller rooms within the buildin8 was completed. All four rocxns are now occupied bv
local businesses and organisation5, providing the Charity with a sustainable additional income stream. At the date of this
report these letbngs are expected to generate approximately £18,9(K) of annual rental income, St￿ngthening the Charity's
long-term financial sustsinability and ensurin£ that the building continues to serve the community whilst contributing towards
its ongoing maintenance.
The Barlow continues to be home to the Horticuhuol Society. Edgworth Women's Institute. the Folk Club and the popular
village pantomirne, together with the various uniformed organisations serving the younger members of our comrnunitv.
The hall continues to host weddings. children's parknes. live music events and numerous private community functions
throughout the year. Previous investment in the hall. including the new sound system, lighting and replacement se3tin
continues to receive positive feedback from users and has enabled the Charity to expand the range of events held throughout
the year.

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Barlow continues to organise regular craft fairs. seasonal events and community fundraising athvities. The Saturday
morning greengrocery and plant stall continues to be operated by The Barlow staff following the ￿tirement of the previous
volunteers and ￿MaInS well supported by local ￿ldernts.
The Charity once again 5ucce5sfully organi5ed the Three Legged Race and a150 hosted the Edgworth IOK. During the year
planning commenced for an expanded Family Fun Day. with the aim of bringing together local familie5 whilst raising lund5 to
5UPPOrt activities for children and young people acr05S the Parish of North Turton.
The Barlow Estate continues to comprise the Recreation Ground, BowlinR Green, Park arbd Wwdlands, all of which provide
valuable recreational, spotYnR and environmentsl facilities fcK ihe local community.
The Recreatlon Ground rernains home to Ed8WOrth Cricket and Recrea￿0￿ Club IECRCI, which ctsntlnue5to promote 5POrt and
recreation by providinB coachin8. competitive 5POrt and recreational opportunities for adult5 and youn8 people alike.
During the year the Charity was delighted to receive substantial financial support from the Jolly Foundation, enabling one of
the most SlEnilicant capital investment projects undertaken at the Recreation Ground for manv vears. The funding has
supported the refurbishment and modernisation of the ECRC facilitres tO8ether with signilicant improjements to the
surroundin8 8rounds. Works commenced during late 2025 and the enhanced facilitr.es officially opened during 2026. The
Trustees are extremely grateful to the Jolly Foundation lor its continued 8enerosity and commitment to suppottin8 community
sport and recreation within North Turton. The investment will provide lon*lasiin8 bertelits to the Cricket Club, its members
and the wider community lor many years to come.
The 8owling Green continue5 to be home to Edgworth Bowling Club. which has approxirnately 90 members competing in a
number ol local leagues. The Club contiThue5 to provide coachin8 for adults and local school children and remains committed
to making the sport accessible through the provision of specialist equipment enablin8 participation by people with disabilities.
The Charlty conttnues to recognlse and appreciate the dedlcafjon of the grounds teams Irom both Edgworth Crlcket and
Re£￿a￿On Club and Ed8WOrth Bowling Club, whose commitment ensures that ihe spoffjn8 facilities COrnSnue to be
maintained to an exCep￿onallY high standard.
The 8arlow building remains a credit to its volunteers. Despite now being well over one hundred years old, it continues to
provide clean, welcoming and well-maiThtained facilities lor the benefit ol the community. The contribution made by
volunteers in maintaining both the building and the wider estste remains fundamentsl to the Charity's svccess.
The stewardshlp of the Charity continues to rest with the Board of Trustees, all of whom continue to provlde their servlces
entirely on a voluntary basis.
The Board remain5 committed to transparency and continue5 to welcome expressions of interest from members of the
community W15hing to become involved in the governance of the Charity. Trustee meetings remain open to the public where
appropriate.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in decidingwhat activities the charity Should
undertake.

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Volunreers
The contribution made by volunteers to the runnin& maintenance and development of The Barlow continues to be
immeasurable. Their commitment, enthusiasm and willingness to give their time freely has enabled the Charity to continue
improving its facilities whilst maintaining a vibrant programme of activities for the local community.
Volunteers continue to assist in many aspects of the Charity's woik, including administration, maintenance. decorating.
8ardenin8, fundraisin& event management. the Library. the Reading Room and the ongoing development of Barlow Woods.
Their contribution not only reduces co￿$ but also strengthens the sense of tommunity ownership that has always been
central to The Barlow.
The Tru5tee5 remain extremely grateful to every volunteer. whether they contribute a lew hour5 each month or many hour5
each week. and acknowledge that their continued support is essenbal to the future success of the Charity.
The Trustees themselves also continue io provide ihelr time and expertise entifety on a voluntary basls In overseeln8 the
8overnance and strate8ic direction of the Charity.
Achl•vements and performance
signifi.cont ucDviries ond ochievemenis ogoinsr objecipves
The 8arlow Con￿nueS to be open daily for the benefit of community groups, spO￿n£ Organisa￿On$. prlvate users and visitors.
The ReadinB Room Café and Bar continue5 to provide employment within the local community whilst 31so offering
welcorning social environment for residents and visitors alike.
Work has continued on improviTh8 the Charity's digital presence and website. ensuring that informatrjn re8ardin8 the facilities,
activities and event5 available at The Barlow is MO￿ ￿adI1¥ accessible to existin8 users and those wishing to become involved
with the Charity.
Edgworth Cricket ond Recreotion Club
During the year, the Trustees successfully completed negotiations for a new long-term lease with Edsworth Cricket and
Re(￿ation Club. The new lease prowdes greater certainty for both orRanisations and establishes 3 clear framework for the
continued management, maintenance and development of the recreation 8round for the benefit of the local community.
The Charity wa5 also delighted to seture substantial capital funding from the Jolly Foundation tts support a major programme
of improvements to the Cricket Club'5 la£ilities. Work5 comrnenced during late 2025 and represent one of the most signifi'cant
inve5tment5 made in the Recreakn'on Ground for many years. The project will deliver rnodern, high-quality facilities that will
benefi't club members. local residents. Schools and community group5. while supporting increased participation in sport and
recreation across North Turton.
Edgworth Bowling Club
The Trustees a150 completed a new long-terrn lease with Edgworth Bowling Club during the year. proMdin8 a stable foundation
for the continued operation and development ol the Club.
The Bowling Club continues to make a valuable contribution to community life by providing opporturities for competitive
sport, social engagement and coaching for both adults and young people. The Trustees value the strore partnership with the
Club and recognise the commitment of its members and volunteers in maintsining ihe bowling green to an exceptionally high
standard.

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Mulb-use GomesAreno {MUGAJ
The Multi-use Garnes Arena IMUGAI, opened in July 2021. continue5 to be one of the Charity'5 m05t gJc£e55ful community
assets and rernains heavily utilised throughout the year by people of all age5. Regular activitie5 include hockey, veterans,
football. junior football. cricket trainin& bowling activitie5 and informal recreational use by members of the local community.
The MUGA continues to be leased to Ed8worth Cricket and Recreation Club under a fully repairing lease. The facility was
originally made possible through the generosity of the Roberts family and continues to provide an important sporting facility
for the Parish.
Ployground
The playground, which also opened during 2021. continue5 to be an extremely popular facility with children and familie5 from
both the local area and further afield. It remains unusual to visit the site without seeing children enjoying the equipment
throughout the day.
8orlow Insriture Building
The Barlow Instttute COn￿nUtS to benefit from significant invesiment by both the Charity and its dedlcated volunteers. The
buildin8 rernains safe. secure and weatherproof whilst continuing to offer a high-quality venue for community activities,
private function5 and local organisation5.
The refurbishment pro8ramme for the lour smaller rooms within the building was completed durin8 the year and represents
an important milestone in the Charity's strategy to improve irs lon8-term linancial sustainabiliiy. All four rooms have now been
successfully let to local businesses and or8anisanons and are expected to generaie approximately £18,900 of annual rental
income.
The Tru5tee5 believe this project represents an excellent example of balancing in¥estment in tommunity facilitie5 Wlth the
creation of 5U5t3inable recurring income that will support the maintenance and luture development of the CharitV'5 estate.
The improvements previously made to the hall. includine the sound and li8hDn8 Systems and replacttnent seating, continue to
enhance the experience of users and support 3 8rowin8 pro8ramme of community and privaie events.
Wlndows and Doors
The original replacement programme for the windows and doors has now been substantially completed and has significantly
improved both the appearance and erner￿ efficiency ol the building.
However. further work remain5 to be undertaken. The Trustees recognise that approximately fifty-eight window5 still require
replacement together with the loTh*term restoration of the large leaded windows situated on the rear landing. These projects
remain part of the Charity's future capital investment programme and will be progressed as funding allows.

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Woodlonds
The restoration and development of Barlow Woods continues to be one of the Charity's most arnbitiou5 and rewarding
projects.
The Trustees remain indebted to the dedicated group of volunteers who continue to devote countless hours to restoring and
maintaining this important community asset. Their commitment has transformed previously neglected w￿dIand into an
attractive environment supporknng recreation. education and biodiversity.
The slgnlficant work undertaken in previous years has continued with on8oin8 maintenance of woodland paths, habiiat
management. tree planting and the upkeep of the William Kingsley Wetland together with its ponds, fl￿tbrIdge$, dipping
platform and educa￿Onal facili￿e$.
Unfortunately, severe winter weather together with the continuing effects of Ash Dieback disease have continued to present
challenges. requirin8 further tree mana8ement and woThJland rna1ntenan￿ throughout the year.
Following the year end, the Charlty awarded a National Lottery Community Fund Grant of £20,CQ) to support the next phase
of woodland development.
The Trustees are particularly grateful for the work led by Trustee Paul Allen. who has worked closely with Bolton Council to
facilitate woodland rnanagernent and conservation training for volunteers. This partnership ha5 provided valuable learning
opportunities and supports the Charity's long-term commitment to the sustainable management of Barlow Woods.
The Trustees also wish to recognise the dedicarion of the Woodland Volunteer Team, who work along9de conservation
specialists and other volunteers to maintain and enhance this important community asset. Their commitment, knowled8e and
countless hours of practical work have helped create an outsianding recreational. environmental and educafjonal resource
that is enjoyed by residents, schools and visitors throughout the year.
The woodland h3s a150 developed into an increa5in8ly valuable educational resource. During the year. several outdoor learning
event5 were successfully hosted involving local school children. introducin8 young people to woodland con5erv3ti0n,
biodiversity and the natural environment. The Trustees hope io build upon This success by expanding opporiunities for Forest
School learning, environmentsl education and activiiies tswlnerable adults and community groups.
LookSng ahead, conslderable work remains to maintain and further improve Badow Woods. The Trustees remain committed to
developin8 the woodland as an important environmental. recreational and educaiional asset for the benefit of future
generations.

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Flnanclal revlew
The year to 31 December 2025 shows a dethcit on unrestricted funds of £49.577 compared to the previous year deficit of
£56,909. The position on the restricted funds in the year to 31 December 202S shows a surplus of £S54.146 compared to
deficit in the previous year of £6,535.
The statement of financial athvities is detailed on page 9 of the financial statements.
The Trustees continue to recogni5e their responsibility to 5afe8uard the Charity'5 assets whi15t ensuring that The Barlow Estate
remains available for public benefit long into the future.
Like many charitsble organisations. The Barlow has continued to experience increased gperattng costs arising from infl3ti0n.
rising utility prices, wage increases and Eeneral economic pressures. The Trustees continue to ￿VIeW income streams and
operatin8 Costs carefully to ensure the Charity remains financially sustsinable.
The Trustees remain extremely grateful to all donors. grant.making bodies. volunteers and supporters whose generosity
continues to make these improvernents P055ible.
Reserves policy
It Is the poliiy of the Charity that unrestricted funds which have not been deslgnèted lor a speiitic purpose should be
maintalned at a level equivalent to between three and six monihs. net expendiiure.
The Trugtees consider that maintainin8 reserves at this level provides appropriate protectfon against unforeseen financial
pres5ure5 whilst allowin8 continued investrnent in the maintenance and improvement of the Charity's building5, grounds and
community facilities.
The reserves pollcy conttnues to be reviewed annually as part of the Charity's financial plannino process.
Structure, governance and mana8ement
The Charity Is governed by its Trust Deed and subsequent Scheme and continue5 lo operate as an unncorporated charity, with
North Turton Parish Council a£tin8 a5 Custodian Trustee.
The Board of Trustees is responsible for the strategic direction. governance and linancial stewardship ol the Charity. Trustees
continue to provide their services on a voluntary basis and are supported by employees, volunteers and professional advisers
where appropriate.
The Trustees remain committed to maintaining high standards of governante. transpa￿￿tY and accountability whilst ensuring
that the Charity continues to meet its legal and regulatory obligation5.
The trustees who served during the yearand up to the date of signature of the thnancial 5tatemeThts were..
Mr J Marriott
Mrs J Colernan
Mr N Kernick
Mr S Rothwell
(Resigned 8 June 20261
(Appointed 26 March 202SI
(Appointed 20 March 20251
(Appointed 28 May 20251
(Appointed 28 May 20251
(Appointed 28 May 20251
(Resigned 31 March 20261
C Gaughan
Mr P Metcalfe
Mr S Ellis
Miss L Brady
Mr P Grundy

THE BARLOW INSTITUTE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Recruitment ond oppointmenr of trustees
The Trustees are appointed in accordance with the Charitvs goveming document. comprising elected, nominated and co-
opted Trustees.
The Board continues to welcome expressions of interest from individuals wishing to contribute the￿ skills and experience to
support the future development of The Barlow.
Appropriate induction and ongoing training continue to be provided to ensure that Trustee5 are ab￿ to fullil their
responsibilities effectively.
Risk M¢rnogement
The Trtsstees have con￿nUed to review the principal risks facin8 the Charity, includin8 financial, opera￿onal, Bovernance and
health and safety risks.
Appropriate financial contro15. Safeguarding procedures. policie5 and reporknng arrangement5 remain in place tg provide
reasonable assurance 3gainst fraud, financial loss and operational disruption.
Trustees re8ularly revlew the Charlty's rlsk r￿Ister and contlnue to develop governance arran8ernents to ensure that The
Barlow remains well mana8ed and resilient in an increasin8ly challen8in8 operating environment.
Training continues to be provided to Trustees. volunteers and staff where appropriatè, Ènsuring that thtsse involved in
managing the Ch3rity remain equipped to discharge their responsibilities effectivelv.
The Charlty COn￿nueS to benefi.t from the conslderable experlence, commltment and voluntary se￿￿ of Its 8oard of
Trustees.
The trustees,
ort was approved by the Board of Trustees.
Mr S Ellls
Trustet
Date..
0710712026

THE BARLOW INSTITUTE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BARLOW INSTITUTE
I report to the trustees on my examination of the th"nancial statements of The Barlow Insiitute It￿ charity) for the year ended
31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial 5taternents in accordance with the
requirement5 of the Charities Act 2011.
I report in respect of my examination of the charity's financial ststements carried out under sectrjn 145 of the Charities Act
2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl
of the Charities Act 2011.
Independent examlner's stattmtnt
since the charity's gross income exceeded £250.(KKI. the independent examiner must be a member of a body listed in section
145 of the Charities Act 2011. 1 confirm that l am qualifi.ed to undertake the examination because l am a member of the
In5￿tUte ol Chartered Atcountanis in En8land and Wales. which is one of the listed bodies.
Your attention is drawn to the lact that the charity has prepared the financial statements in accordance with the relevant
version of the Statement ol Recornrnended Practice applicable to charities preparing their financial 5tatement5 in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accoundng
and Reporting by Charities.. Statement ol Recommended Practice issued on l April 2(X)S which is ￿ferred to in the extant
re8ulations but has now been withdrawn. l understand that this has been done in order for the tinancial statements to provide
a true and lair view in accordance with UK Generally Accepted Accountin8 Practice.
I have completed my examination. l £onflrm ihat no matters have come to my atten16on in connethon with the examlnaiion
Biving me cause to believe that in any material respect=
accounting records were not kept in respect of the Char￿ as requlred by sethon 130 of the char￿e5 Act 2011.
the fi'nancial ststements do not accord with those ￿ords,. or
the fr'nancial 5tatement5 do not comply with the applicable reqvirernents concerning the form and content of fr'nancial
statements Set out in the Charitie5 IAccount5 and Reports) Regulation5 2CK18 other than any reqUireM￿t th3t the
financial statements give a true and fair view. whith is not a matter considered as part of an independent examination.
I have no ioncerns and have come across no other matters in connection wilh the examination to which attention should be
drawn in this report in order to enable a proper understandin8 of the financial statements to be reached.
Mltchell Charlesworth
3rd Floor
44 Peter Street
Manchester
M2 SGP
..Q81Q7J2Q26....
Date..

THE BARLOW INSTITUTE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Restrirted
fvnds
fvnds
2025
2025
Total
Unre5trirted
funds
2024
Restricted
funds
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
21.373
19.170
276.861
557.692
579.065
19.170
276.861
9.295
10,523
269.111
943
13.635
22,930
10,523
269,111
943
Total income
317.404
557.692
875.096
289.872
13,635
303,507
Expendlture on:
Raising funds
Charitable activities
281.103
85.878
281.103
89.424
242.461
104.320
242.461
124,490
3.546
20,170
Total expendlture
366.981
3,546
370.527
346.781
20,170
366.951
Net Incomellexpendliurel and
mowment In funds
149,5771
554,146
504,569
156,9091
16,5351
163,4441
Reconclllayon of fvnd5'.
Fund balances at l January 2025
641.655
5.381
647.036
698.564
11,916
710.480
Fund balances at 31 De¢ember
2025
592.078
559,527
1,151,605
641,655
5,381
647,036
The statement of financial activities includes all Bains and losses reco8nised in the year. All itKome and expenditure derive
from contsnuin8 actsv1Mes.

THE BARLOW INSTITUTE
BALANCE SHEET
ASAT31 DECEMBER 2025
2025
2024
Fixed assets
T3n8ible assets
13
1,007,225
670,186
Current a55ets
Stocks
Debtors
Cash at bank and in hand
15
16
3.999
50,588
138.492
4,668
2,870
26.552
193,079
148.6991
34,090
157,2401
Creditors: amounts falling due within one year
17
Net current a￿ets111[ablll1fje5I
144,380
123,1501
Total assets less currènt Ilabllltlès
1.151,605
647.036
Tht funds ol tht charlty
Restricted income funds
Unrestricted funds
zo
21
559,527
592,078
5.381
641,655
1,151,605
647.036
0710712026
The fi'nancial statements were approved by the trustees on ..
Mr
Trustee

THE BARLOW INSTITUTE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Cash fflows from oper*ln6 ?¢tlvthes
Cash generated fromllab50rbed by) operations
24
470,409
112,8701
Investing activities
Purchase of tangible fixed assets
Investment income received
1358.4691
19.0841
943
Nèt cash ustd In Snvtstlng athmés
1358,4691
18.1411
Net cash 8enerated from financlng artl¥itles
N•t In¢r•awllde¢reasel In ¢ash and cash equ1￿lents
111,940
121.0111
Cash and cash equivalent5 at beginning of year
26,S52
47.563
Cash and ¢ash equlvalents at end of year
138,492
26,552

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accoundn8 poll¢les
Charity information
The 8arlow Insrtute is an unlncorporateil charity wistered with the Charity Commisslon and govemed by è
conveyance date5 19 July 1926 and amended by a Scheme dated 27 September 20CQ.
1.1 Basis of preparation
The fi'nancial siaiements have been prepared in accordance with the charity's governing document, the Charities Act
2011, FRS 102 'The Finèncial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP
"Accounting and Reptsrbng by Charities.. Statement ol Recommended Practice applicable to charities p￿ParIng their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol I￿land IFRS 1021"
The charity is a Public Benefit Entity a5 defined by FRS 102.
The fi'nancial statements have departed from the Charities IAccount5 and Report51 Regulations 2CK18 only to the extent
required to provide 3 true aThd fair view. This departure has involved following the Statement of Reojmmended Practice
for charities applying FRS 102 rather than the version of the Statement of Recommended Practice whith is referred to in
the Regulations but which has since been withdrawn.
The flnanclal ststements are prepared in sterlin& whith is the functional currency ol the charity. Monetary amounts In
these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accountin8 policies
adopted are set out below.
1.2 Goln8 con¢ern
At the time of approving the flnancial statements. the trustee5 have a reasonable expectatton that the charity has
adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt
the going concern basis ol accounting in preparin8 the linancial ststements.
1.3 Charltable funds
Unrestricted funds are available for usè at thè discretion of the trustees in furtherance of theircharitable objective5.
Restrlcted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial ststements.
1.4 Income
Income is recognised when the charity is legally enritled to it after any performance condirions have been met, the
amounts can be measured reliably* and it is probable that income will be received.
Cash donations are recognised on receipt. Other donation5 are recognised once the charity has been notified of the
donation, unless perforrnance conditions require deferral of the amount. Incorne tax recoverable in relation to
donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the
arnount Is known, and receipl is eXpe￿ed. If the amount is not known. the legacy IS treated as a contingent asset.

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountin8 policies
(Continued)
1.5 Expendlture
Expenditure is recogni5ed once there is a legal or con5truthve obligation to transfer economic b￿efit to a third party, it
is probable that a transfer of economic benehts will be required in settlement. and the amount of the obligation can be
measured reliably.
Éxpenditure is classified by activity. The costs of each actwity are made up of the total of dIr￿t costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributsble to a single activity are allocated
directly to thèt activity. Shared costs which contribute to more than one acrivity and support costs which are noi
attributable to a single aCDvity are apptsrtioned between those acDvities on a basis consistent with the use of resources.
Central staff costs are allocated on the ba5$5 01 tlme Spent. and depreciètlon charge5 are allocated on the portton of the
a55et s use.
1.6 Tanglble flxed assets
Tangible fi.xed assets are ini￿allY measured * cost and subsequently measured at cosi or valuatlon, net of depreCIa￿On
and any Impairment losses.
Depr￿sa￿on Is recognlsed so as to write off the cost or Yaluaiion of assets less their resldual values over thelr useful
Ilves on the followln8 bases-
Cricket and Bowling Pavilions
Cricket equipment
Fixtures and lithn85
Playground
MUl￿-use games area
Veranda
2% cosi and 25% reducing balart￿ basis
20% on cost
25% on c05t
6.67% on tost
5% on cosi
6.67% on cost
The 8ain or loss arisin8 on the disposal of an asset is deterniined as the difference between the sale proceeds and the
carryin8 value of the asset, and is reco8nised in the st￿ement of financial activities.
1.7 Impalrment of fixed assets
At each reporting end date. the charity reviews the carrying amounts of it5 tangible a5set5 to deterrnine whether there
15 any indication that those as5et5 have suffered an irnpairrnent Ios5. If any such indication exist5. the recoverable
amount of the asset is estimated in order to determine the extent ol the impairment loss lif any).
1.8 Stocks
Stocks are stated at the lower of tost and estimated selling price less costs to complete and sell. Cost comprises direct
materials and, where applicat)le. dire￿ labour costs and ihose overheèds that have been incurred in biinging the stocks
to their present location and condition. Items held for distributr'on at no or nominal consideration are measured the
lower of replacement C05t and c05t.
Net reali5able value 15 the estimated selling price less all e51imated costs of completioTh and c05t5 to be incurred in
marketing. selling and distribution.
1.9 Cash and cash equivzlents
Cash and cash equivalents include cash in hand and deposits held at call with bank>

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountin8 policies
(Continued)
1.10 Flnan¢lal Instruments
The charity ha5 elected to apply the provisions of Sect(on 11 'Basic Financial Instrument5, and Sectlon 12 '0ther
Financial Instruments 1s5ue5' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual
provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a
legally enforceable riRht to set off the reco8nised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneousty.
8¢¥skfinan¢lul •55ets
8asic fi.nancial assets, whlch Include debtors and cash and bank balances, a￿ Inifjally MeaSu￿d at transactton prlce
Includin8 transathon costs ènd are subseouently carried at amorD"sed cost usin8 ihe effectlve Inte￿$t method unless
the arrangement constitutes a fi"nan£in8 transaction, Whe￿ the iransacnon is measured at the presert value of the
future receipts discounted at a Mark￿ rate of interest. Finantial assets classifi.ed as reeeivable wthin one year are not
amorti5ed.
Bu$kfinan¢lul Ilublllt*es
8asic financial liabilities, intludin8 crèditor5 and bank loans are initially retognised at transaction prite unless the
arrangement constitutes a financing transaction. where the debt instrument is measured at the present value ol the
future payment5 discounted at a market rate ol interest. Financial liabilities clas5ifi.ed as payable within one year Are not
amorknsed.
Debt Instruments are subsequently carrted at amortlsed cost. usin8 the effective Inte￿$t rate method.
Trade credltors are obli8ations to pay for goods or serylces that have been acqulred In the ordinwy course ol operafjons
from suppllers, Amounts payable are classifi.ed as current liabiliries if payment is due within one year or less. If not, they
are presented as non-curreni Iiabilines. Trède creditors are ￿cogniSed inillally at transathon prfce and subsequently
measured at amortised cost using the effective interest method.
Dereco9nltson oAAlnun¢lulllobillttes
Financial liabilities are derecognised when the ehariws contractual obligalfons expire or are discharged or cancelled.
1.11 Ernployee benefft5
The cost of any unused holiday entitlement is recoBnised in the period in which the empl¢)yee's services are r￿e1ved.
Terminavon benefits are recognised immediately as an expense when the charity is demonstrably committed to
teminate the ernployment of an etnployee or to piovide teiwnination benefi.ts.
1.12 Retirement benethi$
Payments to defi'ned contribution retirement benefit schemes are charged a5 an expense a5 they fall due.

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from donatfjons and le8a¢les
Unrestricted
fvnds
202S
Restricted
Total
Unre5tricled
funds
2024
Restricted
funds
2024
Totsl
funds
2025
202S
2024
Donations and gift5
21.373
557.692
579.065
9.29S
13.635
22,930
Intofflt Irom charltablè atllvS11*s
Unrestrfrted
funds
2025
Unrestrlcted
funds
2024
Charltzble act1v5￿e5
Rental income and roorn hlre
Fundraisin8 events and tickets
13,934
5,236
6,855
3,668
19,170
10.523
Income from other tradlng actlvltles
Unresiri¢ted
funds
2025
Unrestrlrted
funds
2024
The readin8 room coffee shop and bar
276.861
269,111
Income from Invèstments
Unrestricted
funds
2025
Unrestricted
funds
2024
Interest receivable
943

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Expendlture on ralsln8 funds
Unrestricted
funds
2025
Unrestricted
funds
2024
Fundraising and publicity
Other fundraising c05tS
4.457
5,406
Trading costs
Coffee shop and event purchases
Other trading activities
Staff costs
67.068
19.511
190.067
58.618
22,985
155.452
276.646
237.055
Total costs
281,103
242,461
Expendlture on Charl¢a￿e actfvSdes
Charltablè
èxpendlturt
2025
Chzrltablt
expendlture
2024
Dlrect Costs
Depreciation and impairment
Charitable expenditure
Donations
21.430
7,419
5.437
46.520
24,390
34,286
70,910
Share of sUPPOrt and governance costs15ee note 81
Support
Governance
49.051
6.087
49.123
4,457
89.424
124.490
Analys15 by fund
Unrestricted funds
Restritted funds
85,878
3,546
104,320
20,170
89.424
124,490

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
support costs all(Kated to adfvltles
Charitable
expenditure
Totsl
2025
2024
Cleaning and maintenance
AdverrisinR
Light and heat
Telephone
Insurance
Postage 3nd stationery
Rate5 and water
Bank char8es
Sundry office costs
Governance
11.385
860
16,856
1,296
5,461
30
2.663
4,462
6,038
6.087
16,414
880
17,839
1,260
2,856
iii
2.456
4,779
2.528
4.457
55,138
53,580
2025
2024
Gov•rnance ¢osts ¢omprl$e:
Accountancy
Legal and professlonal
4.947
1,140
4.457
6.087
4,457
Net movement In funds
2025
2024
The net movernent in funds is stated after chargingllcreditingl=
Fee5 payable to the charity's independent examiner=
- for the independent examination of the charity's financial statements
for other fin8ncial services
3,(X)O
1.947
21.430
Depre£iation ol owned tangible fixed assets
46.520
10 Trustee5
None of the trustee5 lor any persons connerted with them) received any remuneration or benefits frrxn the charitv
during the year.

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
li
Employees
The average monthly number of employees during the year￿a$-
2025
2024
Nurnber
Number
Bar and coffee shop staff
Cleaner
14
18
Total
15
19
Employment ¢osts
2025
2024
Wa8es and salaries
Other pension costs
186,893
3.174
152,969
2.483
190,067
155,452
There were no employees whose annual remuneration wa5 more than E60.C¥XI.
12 Taxadon
The charity Is exempt from taXa￿On on its acdvities because all lis income is applled for charitable purposes.

r4 ro

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14
Herltage assets
The charity was set up to manage and maintain land and property which has been gifted by the family to the
custodian trusutee, North Turton Parish Council. which holds formal title to the estate on behalf ol the charity. The
trustees consider the land and property to be a Heritage Asset because it has specific historical and environmental
qualities and is held and maintained for its contribution to the cultural life of local people. The Heritage Asset derives
from permanently endowed assets of the charitv.
15
Stocks
202S
2024
Raw materials and consumables
3.999
4,668
16 Debtors
2025
2024
Amounts lalllng due wlthln one y￿r.
Trade debtors
Other debtors
Prepayments and accrued income
2,728
47.498
362
1,859
750
261
50.588
2.870
17
Credltors.. afflounts lalllng due wlth5n one year
2015
2024
Other taxation and soclal securlty
Oeferred income
Trade creditor5
Other creditors
Accruals
4,232
7,500
21.729
989
14,249
16,745
18
26,923
1,246
12,326
48,699
57.240
18
0￿*￿red intomt
20Z5
2024
Other deferred income
7,500
Deferred income is included in the financial statements as follows..

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18
Deferred income
(Continued)
2025
2024
Deferred income is Sncluded within=
Current liabilities
7,500
2025
2024
Movement5 in the year-.
Oeferred income at l January 2025
Resources deferred in the year
7,500
Deferred income at 31 Oecember 2025
7,500
19 Retlremerrt benelt schemes
2025
2024
D￿ned conirlbudon schemes
Charge to profit or10s5 in respect of delined contribution schemes
3,174
2,483
The charity operates a dehned contribution pension xheme for all qualifying empl¢)yees. The assets ol the scheme are
held separately from those of the charity in an independently administered fund.
20
Re$trlcted funds
The restricted funds of the tharity comprise the unexpended balantes of donations and 8rant5 held on trust subject tts
5pecilic condition5 by donor5 a5 to how they rnay be used.
At l January
2025
Incoming
resources
Resources At 31 December
expended
2025
Private Donors
ECRC
Woodland
5,381
19731
4,408
537,192
17,927
537,192
20,SC#)
12.5731
5.381
SS7,692
13,5461
559,527

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
20 Restricted fvnds
(Continued)
Prevlous year=
At l January
2024
Incomlng
resources
Resources At 31 De¢ember
expended
2024
Sponsor a Chair
Edgworth CRC
The Roberts FamilylAO
Private Donors
1,360
2,125
io,c(N)
150
11,3601
12,1251
(lo.￿0)
16,6851
11,916
5,381
11.916
13,635
120.1701
5.381
Rèstrlrted funds In the current year relate to th* followin8'.
In 2025. donations received from private donors in 2025 were S￿nt on IT and kitchen equipment.
In 2025. we received a substanttal donation for capital in￿tment into the ECRC and estate structural repair5.
In 2025, we received £20,(XIO8rant Irom the lottery fvnds to be used for the woodland area.
In 2025, we received a prlvate dona￿On of £5Crf) to be used for the woodland.
Restrlrted funds In the prloryear relate fo the followln$:
In 2024. donations received from private donor5 in 2024 were spent on repairs to the Barlow building.
In 2024, various donors gave a total of £1,360 which contributed to new chair5 for the Hall.
In 2024. the Roberts Farnily/AO dgnated £IO.(Q) for the Edgworth Cricket and Recreational Club which ha5 been passed
onto them.
In 2024, prlvate donors donated £150 lor the cooker hood.
21
Unrestrlrted fvnds
The unrestricted funds of the eharity comprise the unexpended balances of donations and grants which are not subject
to Specifi'c condition5 by donors ènd grantors as to how they may be used. These include designated funds which have
been set aside out of unrestricted funds bythe trustee5 lorspecific purpose5.
At l January
2025
Incoming
resourtes
Resources At 31 December
expended
2025
General funds
641,655
317,404
1366,9811
592,078

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21
Unrestrirted fvnds
(Continued)
Prevlous year=
At l January
2024
Incomlng
resources
Resources At 31 De¢ember
expended
2024
General funds
698.564
289,872
1346.7811
641.655
22
Analysls of net ass￿$ bètwetn funds
Unrestrlcttd
funds
2025
Restrlcted
fund5
2025
Total
2025
At 31 December 2025:
Tan8ible assets
Current assetsllliabilitr'esl
550,279
41,799
456,946
102,581
1,007,225
144.380
592,078
559,527
1,151,605
Unre5trlrted
fvnds
2024
RestrScted
funds
2024
Totsl
2024
At 31 December 2024:
TanBible a55ets
Current a$sets/lliabili￿e$j
670,186
128,5311
670,186
123.1501
5,381
641,655
5.381
647,036
23 Related party transa¢tlons
There were no disclosable ￿lated party transacrions durin8 the yeèr12024- none).

THE BARLOW INSTITUTE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Cash 8enerated fromllabsorbed by) operatfjons
2025
2024
Surpluslldeflcitl for the year
504,569
163,4441
Adjustments for:
Investment income reco8nised in statement of financial aC16vities
Oepreciation and impairment of tangible fixed assers
19431
46,520
21,430
Movements In worklng capltal:
Oecrease In stocks
Ilncreaselldecrease in debtors
Ioecreasel in creditors
Increase in deferred Income
669
147,7181
116.0411
7,500
281
14,381
19.6651
Cash ￿nerdt*d fromllabsorbed by) operatlons
470.409
112.8701
25
Analysls of chanp5 In nèt funds
The charity had no material debt durin8 the year.