Barrow are apparently entering according to their facebook page Here is the article
Barrow Raiders held a board meeting tonight and have decided that they will play in the 125-year cup competition. The board recognised that the competition will cost the club money, especially for COVID testing, and the easy option was not to play. The board feel that their primary responsibility is ensuring a solvent club but we believe that entering the competition does not put the club at risk. We have all worked very hard to put the club in a strong financial position and we feel that we owe it to our fans, sponsors and the town to do our absolute best to try to get rugby back underway. We are also sending a message that Barrow Raiders is a well run club able to prosper even in the most difficult of circumstances.