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← Bristol Rovers Community Trust

2024-08-31-accounts

Company no. 04153673 Charity no. 1088148

Bristol Rovers Community Trust Report and Unaudited Financial Statements 31 August 2024

Bristol Rovers Community Trust

Reference and administrative details

Reference and administrative details Reference and administrative details
For the year ended 31 August 2024
Company number 04153673
Charity number 1088148
Registered office and The Memorial Stadium
operational address Filton Avenue
Horfield
Bristol
BS7 0BF
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Martin Bisp
Helen Godwin
Tom Gorringe resigned 1 November 2024
Delroy Hibbert
Rodney Wesson
Chief executive officer Adam Tutton
Bankers The Cooperative Bank
P O Box 101
Balloon Street
Manchester
M60 4EP
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bristol Rovers Community Trust

Report of the trustees

For the year ended 31 August 2024

The trustees present their annual report together with the financial statements of the charity for the year ended 31 August 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

Governing document

Bristol Rovers Community Trust is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 30 January 2001. It is registered as a charity with the Charity Commission (registered number 1088148). Date of incorporation was 5 February 2001.

Appointment of trustees

The trustees who are directors of the company and trustees of the charity, who served during the year are set out on page 1. New trustees are appointed upon the recommendation of existing trustees. One third of the trustees must retire at each annual general meeting and offer themselves for re-election.

Organisation

The board of trustees, which shall include no less than three members, administers the charity. The board meets on a quarterly basis. Day to day responsibility rests with the Chief Executive Officer Adam Tutton and the Community Manager Matt Bennett.

Risk management

The trustees have examined the major strategic business and operational risks which the Trust faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen their risks.

Reserves

It is the policy of the Trust to maintain unrestricted funds to the level required to provide sufficient funds to cover wages and administration costs for a period of at least three months. During the period, wages and administration costs for a 3 month period amounted to £115,373 which is fully covered by the unrestricted funds held by the Trust at year end of £187,809.

Public benefit

The trustees have given due regard to the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and is satisfied they meet the requirements.

Objectives and activities

The Trust's objectives are to further and assist in the education (on both a social and physical basis) of children attending schools within Bristol and the neighbouring area. This is done using the game of football and other sports activities as educational tools. In furtherance of this object, the Trust also provide facilities at The Memorial Ground and Lockleaze Sports Centre for meetings, lectures and classes for the benefit of children regardless of sex, colour, creed or ability.

The Trust's activities have been expanded to include the use of participation in sport, exercise and education to improve the lives and health, both physical and mental, of people of all ages.

2

Bristol Rovers Community Trust

Report of the trustees

For the year ended 31 August 2024

Bristol Rovers Community Trust works with the community offering social inclusion, health, education and sports participation projects to give people the opportunity of enhancing and improving their life choices. The Trust aims to engage and inspire people of all ages as well as unite the communities in which they live. The Trust works in partnership with many schools in Bristol delivering its education and health programmes which are open to boys and girls of all ages and abilities, including those with disabilities. These are designed to be enjoyable, but also challenging and rewarding. The aim is to improve the basic technical and co-ordination capabilities of the children, whilst giving them the opportunity to be energetic for one hour during the school day. The Trust employees aim to increase the children's awareness of the benefits of healthy living and an active lifestyle and how this will be beneficial in working as part of a team.

Achievements and performance

Ongoing programmes include In-School Coaching, Lunchtime and After Schools Clubs together with Saturday Team Club, Holiday Soccer Schools and Fundays.

Projects include:

Education

The Trust provides local people with routes into various education, employment and training opportunities which are individually tailored to suit their learning needs. The programmes delivered aim to improve the motivation, confidence and self-esteem of people on the courses and help to create life changing opportunities as they are supported in improving their prospects for employment.

The course is currently based at the Memorial Stadium and taught via online lectures, practical sessions and tutorials from USW academic teaching staff. The Trust employees provide 1:1 mentoring and support. Each year the students attend a one week residential course at the USW Sports Park to develop their coaching knowledge.

Premier League Kicks

The main aim of this project is to:

3

Bristol Rovers Community Trust

Report of the trustees

For the year ended 31 August 2024

Premier League Primary Stars

We work with a number of local primary schools to develop the skills and ambition of boys and girls aged 5 to 11 years old, both on and off the sports field. This programme provides free curriculumlinked key stage 1 and 2 classroom resources for PE, Maths and English. New PSHE (Personal, Social, Health and Economic) resources will use sports examples to promote equality and diversity, as well as encourage the development of life skills and deliver key messages such as anti-bullying.

Para Talent Centre

Our specialised Youth Disability football sessions for young people with disabilities offer an inclusive environment where people of all abilities can enjoy playing the beautiful game without restriction.

Working in Schools

Our PE and School Sport Partnership programme offers schools the opportunity to form a partnership with an award-winning charity and a professional football club, known for its inclusivity and community. We work closely with each partner school to provide the appropriate level of support, which will ensure our delivery has the most positive impact on pupils, staff and the wider school community that we strive to achieve. We provide paid-for services for both primary and secondary schools, where we deliver specific content required by the school. This mostly involves PE lessons, after school sport activities, lunch time club provision, other support within the curriculum and specialist projects to meet specific outcomes.

Gas Girls

The different teams that make up Bristol Rovers Women's FC provides opportunities for women aged 16+ years old to play grass roots football in an affordable, safe, fun and highly engaging environment. Under the management of the Community Trust, the team have done exceptionally well over the last five years. From 1 July 2024, Bristol Rovers FC have agreed to take over the management and financing of the team.

Mental Health

We provide regular football sessions as well as support 'check-in' sessions to help support people's mental health. We also signpost to other providers to support individuals' wider issues.

Talk Club

Weekly male mental health support sessions. Men are welcomed to the stadium to share experiences and collectively support each other's mental health.

Fundraising

We run events that are designed to engage our local community while also raising unrestricted funds for the charity. This could be in the form of children halloween parties, quiz nights and sponsored events.

Mascots

Young people get the chance to attend a Bristol Rovers first team game, play on the pitch before kick off and walk out of the tunnel with the team.

Matchday Experience

Junior football teams visit the Memorial Stadium and receive coaching, a stadium tour, team photo, 1st team player meet and greet, and act as the guard of honour for the match.

4

Bristol Rovers Community Trust

Report of the trustees

For the year ended 31 August 2024

Joy of Moving and Move to Learn Project

This project, funded by Ferrero Rocher, is a national school based project for children between 9 and 10 years old. The programme encourages physical activity, promotes nutritional education and builds awareness of the importance of a healthy diet and active lifestyle.

Extra Time

Extra time is a weekly group for anybody aged over 60. The weekly two hour session involves light physical activities and social opportunities. Sightseeing trips around the local area are regularly organised.

Walking Football

The Trust organises walking football sessions for adults aged over 50.

Financial review

The results for the year ended 31 August 2024 show net expenditure of £25,023 (2023: £48,837). Total income was £602,659 (2023: £564,689) and resources expended were £627,682 (2023: £613,526).

The reduction in the deficit to £25,023 from a deficit of £48,837 in the previous year is encouraging. The projection for the current year ended 31 August 2025 shows that a surplus should be achieved.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. 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 and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

5

Bristol Rovers Community Trust

Report of the trustees

For the year ended 31 August 2024

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year.

Approved by the trustees on 3 March 2025 and signed on their behalf by

Rodney Wesson - Trustee

6

Independent examiner's report

To the trustees of

Bristol Rovers Community Trust

I report to the trustees on my examination of the accounts of Bristol Rovers Community Trust (the charitable company) for the year ended 31 August 2024, which are set out on pages 8 to 22.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns 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 proper understanding of the accounts to be reached.

Alison Godfrey

Date: 3 March 2025 Alison Godfrey FCA Member of the ICAEW

For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

7

Bristol Rovers Community Trust

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 August 2024

Note
Income from:
Donations
3
Charitable activities
Education
Health
Inclusion
Participation
Other trading activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
5
6
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net expenditure and net movement
in funds		 Restricted Unrestricted
£
£
6,480
101,908
35,000
286,415
6,095
31,105
68,102
-
-
48,104
-
19,450
115,677
486,982
-
38,613
115,677
473,392
115,677
512,005
-
(25,023)
-
212,832
-
187,809		 2024
2023
Total
Total
£
£
108,388
73,818
321,415
345,324
37,200
26,755
68,102
69,800
48,104
48,992
19,450
-
602,659
564,689
38,613
48,901
589,069
564,625
627,682
613,526
(25,023)
(48,837)
212,832
261,669
187,809
212,832

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts.

8

Bristol Rovers Community Trust

Balance sheet

As at 31 August 2024

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets
Net assets
12
Funds
13
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
28,031
166,658
194,689
(8,914)		 2024
£
2,034
185,775
187,809
-
120,000
67,809
187,809		 2023
£
6,328
40,716
168,668
209,384
(2,880)
206,504
212,832
-
100,000
112,832
212,832

Total charity funds

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 3 March 2025 and signed on their behalf by

Rodney Wesson - Trustee

9

Bristol Rovers Community Trust

Statement of cash flows

For the year ended 31 August 2024

For the year ended 31 August 2024
Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Decrease in debtors
Increase in creditors
Net cash provided by operating activities
Decrease in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2024
£
(25,023)
4,294
12,685
6,034
(2,010)
(2,010)
168,668
166,658		 2023
£
(48,837)
1,736
(3,378)
(796)
(51,275)
(51,275)
219,943
168,668

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

10

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

1. Accounting policies

a) General information and basis of preparation

Bristol Rovers Community Trust is a charitable company limited by guarantee registered in England and Wales. The registered office address is The Memorial Stadium, Filton Avenue, Horfield, Bristol, BS7 0BF.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Bristol Rovers Community Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision is deferred until criteria for income recognition are met.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

11

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

1. Accounting policies (continued)

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, which is an estimate of staff time spent on activities:

2024 2023
Charitable activities 92.3% 92.2%
Raising funds 7.7% 7.8%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment 3 years straight line Office equipment 25% reducing balance

Items of equipment are capitalised where the purchase price exceeds £500.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

12

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

1. Accounting policies (continued)

l) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

m) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Finance and operating leases

Assets that are held by the charity under leases which transfer to the charity substantially all the risks and rewards of ownership are classified as being held under finance leases. Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1 (h) above.

13

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

2. Prior period comparatives

Restricted
£
£
Income from:
Donations
-
73,818
Charitable activities
Education
35,000
310,324
Health
12,255
14,500
Inclusion
69,800
-
Participation
-
48,992
Total income
117,055
447,634
Expenditure on:
Raising funds
-
48,901
Charitable activities
117,055
447,570
Total expenditure
117,055
496,471
Net expenditure and net movement in funds
-
(48,837)
3.
Income from donations
Restricted
2024
£
£
Total
£
HMRC Charities
-
17,763
17,763
FLT Community: Core
-
14,000
14,000
Bristol Rovers Supporters Trust
-
10,500
10,500
Bristol Development Trust
-
10,000
10,000
St James Place
-
10,000
10,000
Sky Bet Fund
-
9,750
9,750
Bristol City Council
-
6,722
6,722
Kellog's
6,480
-
6,480
The Football Association
-
6,050
6,050
3 Stadiums Walk
-
5,073
5,073
Smart Energy
-
2,500
2,500
Minibus Sponsorship
-
2,000
2,000
Alpha Communications
-
-
-
Limbs and Things
-
-
-
Other < £2,000
-
7,550
7,550
Total income from donations
6,480
101,908
108,388*
Unrestricted
Unrestricted		 2023
Total
£
73,818
345,324
26,755
69,800
48,992
564,689
48,901
564,625
613,526
(48,837)
2023
Total
£
(18,000)
34,832
8,933
-
-
-
2,880
-
5,500
7,106
-
-
5,500
2,000
25,067
73,818

All income from donations during the prior year was unrestricted.

14

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

4. Government grants

The charitable company receives government grants to help fund charitable activities. In the year ending 31 August 2024 and prior year, government grant funding came from Bristol City Council. The total value of this grant was £6,722 (2023: £2,880).

5. Total expenditure

Total expenditure
Fundraising expenditure
Staff costs (note 7)
Other staff costs
Kit and equipment
Travel and subsistence
Facilities hire
Refreshments
Other charitable activities
Accounting and bookkeeping
Office costs
EFL administration costs
Depreciation
Advertising
Sub-total
Total expenditure
Allocation of support and
governance costs		 Raising
funds
£
2,414
27,954
-
-
-
-
-
-
-
-
-
-
-
30,368
8,245
38,613		 Charitable
activities
£
-
336,168
11,017
30,846
37,950
55,493
9,273
9,169
-
-
-
-
-
489,916
99,153
589,069		 Support and
governance
costs
£
-
34,997
-
-
-
-
-
-
15,000
33,596
2,760
4,294
16,751
107,398
(107,398)
-		 2024
£
2,414
399,119
11,017
30,846
37,950
55,493
9,273
9,169
15,000
33,596
2,760
4,294
16,751
627,682
-
627,682

Total governance costs were £3,060 (2023: £2,880).

15

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2023

5. Total expenditure (continued) Prior period comparative

Total expenditure (continued)
Prior period comparative
Fundraising expenditure
Staff costs (note 7)
Other staff costs
Kit and equipment
Travel and subsistence
Facilities hire
Refreshments
Student bursaries
Other charitable activities
Accounting and bookkeeping
Office costs
EFL administration costs
Depreciation
Advertising
Education
Sub-total
Total expenditure
Allocation of support and
governance costs		 Raising
funds
£
3,795
27,091
-
-
-
-
-
-
-
-
9,287
-
-
-
-
40,173
8,728
48,901		 Charitable
activities
£
-
319,335
22,785
18,568
39,204
49,217
7,872
1,122
3,637
-
-
-
-
-
-
461,740
102,885
564,625		 Support and
governance
costs
£
-
34,099
-
-
-
-
-
-
-
15,130
34,935
1,941
1,736
16,554
7,218
111,613
(111,613)
-		 2023
£
3,795
380,525
22,785
18,568
39,204
49,217
7,872
1,122
3,637
15,130
44,222
1,941
1,736
16,554
7,218
613,526
-
613,526

16

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

6. Net movement in funds

This is stated after charging:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration
Independent examination (excluding VAT)		 2024
£
4,294
52,307
Nil
Nil
2,550		 2023
£
1,736
6,307
Nil
Nil
2,400

7. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension contributions		 2024
£
364,208
26,799
8,112
399,119		 2023
£
347,534
25,502
7,489
380,525

No employee earned more than £60,000 during the year or prior year.

The key management personnel of the charitable company comprise the Trustees, Chief Executive Officer, and the Community Manager. The total employee benefits of the key management personnel were £102,728 (2023: £100,174).

Average head count 2024
No.
14		 2023
No.
14

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

17

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

9. Tangible fixed assets

Cost
At 1 September 2023
Disposals in year
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
Disposals in year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023
10. Debtors
Trade debtors
Prepayments
Other debtors
11. Creditors : amounts due within 1 year
Accruals
Other creditors		 £
6,965
-
6,965
4,253
678
-
4,931
2,034
2,712
Office
equipment		 £
25,343
(25,343)
-
21,727
3,616
(25,343)
-
-
3,616
2024
£
8,742
10,225
9,064
28,031
2024
£
8,265
649
8,914
Computer
equipment		 Total
£
32,308
(25,343)
6,965
25,980
4,294
(25,343)
4,931
2,034
6,328
2023
£
23,080
15,719
1,917
40,716
2023
£
2,880
-
2,880

18

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

12. Analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at 31 August 2024
Prior year comparative
Tangible fixed assets
Net current assets
Net assets at 31 August 2023
13. Movements in funds
At 1
September
2023
£
Restricted funds
Premier League Kicks
-
Premier League Primary Stars
-
Joy of Moving
-
Talent Inclusion
-
Wildcats
-
Kellogg's
-
Total restricted funds
-
Unrestricted funds
Designated funds:
Reserve fund
100,000
Total designated funds
100,000
General funds
112,832
Total unrestricted funds
212,832
Total funds
212,832		 £
£
-
-
-
120,000
-
120,000
£
£
-
-
-
100,000
-
100,000
Income
£
£
65,000
(65,000)
35,000
(35,000)
6,095
(6,095)
202
(202)
2,900
(2,900)
6,480
(6,480)
115,677
(115,677)
-
-
-
-
486,982
(512,005)
486,982
(512,005)
602,659
(627,682)
Expenditure
Restricted
funds
Restricted
funds
Designated
funds
Designated
funds		 £
2,034
65,775
67,809
£
6,328
106,504
112,832
£
-
-
-
-
-
-
20,000
20,000
(20,000)
-
-
Transfers
between
funds
General
funds
General
funds		 Total
funds
£
2,034
185,775
187,809
Total
funds
£
6,328
206,504
212,832
£
-
-
-
-
-
At 31
August
2024
-
120,000
120,000
67,809
187,809
187,809

19

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

13. Movements in funds (continued) Purposes of restricted funds

Premier League Kicks The main aim of this project is to use the power of football and the value of sports to help reach youngsters in high need areas.

Premier League Primary This is a national curriculum linked education programme using the Stars appeal of the Premier League and professional football clubs to inspire children to learn, be active and develop important life skills. Joy of Moving This programme is designed to help children develop their physical, cognitive and social skills in a fun and educational way.

Fit Fans Fit Fans is a programme run by EFL Trust (Football League Community Limited), which uses interest in football to attract adults to a 12 week healthy lifestyle programme delivered by coaching staff at their local professional football club community trust. Bristol Rovers Community Trust is a licensed delivery partner of this programme. Talent Inclusion This was for three sessions with girls from ethnic minority backgrounds to assess whether they would have suitable footballing ability to join the FA Pathway scheme.

Wildcats This project is a result of the Gloucester County Council grant to support sports provision for children aged 5-11.

Kellogg's To cover the expenses of disadvantaged children at the charity's 'Holiday Fun Day' events, i.e. admission and lunches.

Purposes of designated funds

Reserve fund The trustees have set aside an amount of £120,000 to cover the estimated costs should the charity cease trading.

Transfers

A transfer of £20,000 was made from unrestricted to designated funds so that the value of the reserve fund is more in line with the estimated costs should the charity cease trading.

20

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

13. Movements in funds (continued) Prior year comparative

Restricted funds
Premier League Kicks
Premier League Primary Stars
Joy of Moving
Talent Inclusion
Wildcats
Total restricted funds
Designated funds:
Reserve fund
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
September
2022
£
-
-
-
-
-
-
100,000
100,000
161,669
261,669
261,669		 Income
£
65,000
35,000
12,255
1,000
3,800
117,055
-
-
447,634
447,634
564,689		 £
(65,000)
(35,000)
(12,255)
(1,000)
(3,800)
(117,055)
-
-
(496,471)
(496,471)
(613,526)
Expenditure		 £
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
-
-
-
-
At 31
August
2023
-
100,000
100,000
112,832
212,832
212,832

14. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2024
£
11,209
41,098
52,307		 2023
£
6,307
3,679
9,986

The operating lease is for rental of a minibus.

21

Bristol Rovers Community Trust

Notes to the financial statements

For the year ended 31 August 2024

15. Related party transactions

Tom Gorringe, trustee, was the CEO of Bristol Rovers Football Club Limited during the year. During the year to 31 August 2024, purchases totalling £13,776 (2023: £8,840) were made from Bristol Rovers Football Club Limited in respect of catering and executive box hire. No amounts were outstanding at year end. Income of £1,450 (2023: £nil) relating to shared income for an event was received in the year.

Martin Bisp, trustee, is the Chief Executive Officer and Co-founder of Empire Fighting Chance. During the period year purchases totalling £2,400 were made in respect of educational support sessions.

Adam Tutton, CEO, is a Director and Trustee of Lockleaze Sports Centre Trust Ltd. During the period, the Trust paid Lockleaze Sports Centre Ltd £42,115 (2023: £53,588) for sports facilities hire.

22