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2023-05-31-accounts

Company no. 04357727 Charity no. 1093059

Bristol City Robins Foundation Report and Audited Financial Statements 31 May 2023

Bristol City Robins Foundation

Reference and administrative details

For theyear ended 31 May 2023
Company number 04357727
Charity number 1093059
Registered office and Ashton Gate Stadium
operational address Ashton Road
Bristol
BS3 2EJ
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:
Philip Alexander Appointed 11 July 2023
Resigned 3 October 2023
David Baker (Chair)
Kelvin Blake Appointed 4 October 2022
Mark Cooke
Richard Gould Resigned 17 January 2023
John Greenwood Resigned 17 January 2023
Lisa Knights-Hume
Cherry Kraus
Jon Lansdown
Michael Lea Resigned 17 January 2023
Sara Sainsbury
Richard Thomas Appointed 4 October 2022
Senior management Dan White - Chief Executive Officer
team Chris Stenner - Chief Community Officer
James Edwards - Chief Development Officer
Polly Wardle - Head of Education
Bankers Barclays Bank Plc Triodos Bank
15 Queen Square Deanery Rd
Bristol Bristol
BS1 4NP BS1 5AS
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor, Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

The trustees present their report and the audited financial statements for the year ended 31 May 2023.

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 City Robins Foundation is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 12 July 2022. It is registered as a charity with the Charity Commission (Registered number: 1093059). Date of incorporation 22 July 2002.

Appointment of trustees

As set out in the Articles of Association, trustees are invited to join the board. Bristol City Football Club Limited (‘the Club’) have the option to appoint two trustees. At the Annual General Meeting, onethird of the trustees shall retire by rotation.

On appointment, trustees complete a register of interests and undertake an induction programme that includes familiarisation with the purpose and operation of the charity, its strategies and objectives.

Organisation

The board of trustees, which shall include no less than three members, administers the charity. The trustee board comprises of eight trustees, seven independent trustees and one trustee who represents Bristol City FC. The board meets quarterly, with three subcommittees on Programmes; Governance, Nominations & HR; and Finance, Audit & Risk meeting on a regular basis. A Chief Executive Officer is appointed by the trustees to manage the day-to-day operations of the charity.

Related parties

The trustees consider that Bristol City FC Ltd is a related party of the charity by virtue of significant influence.

Risk management

The trustees have examined the major strategic, business and operational risks which the charity 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 these risks.

Objectives and activities

The Robins Foundation is the official charity of Bristol City Football Club; we use football to support our local community and improve the lives of people across the city by delivering programmes and services that support people who feel that they have been written off by society. Our high-quality, targeted work focuses on three key areas:

We work across Bristol with a primary focus on young people and families, areas of deprivation and south Bristol.

2

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

Our Mission – To bring the club and community together.

Our Vision – Grow together. Improve lives. Inspire our community.

The Foundation's strategic objectives 2022-25 are:

The board of trustees has referred to the Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the Robins Foundation. It is satisfied they meet the public benefit requirements. Further information within this report's achievements and performance section provides details of the work done to meet these aims and objectives.

We tailor all our delivery to meet the specific needs of people across Bristol. As an organisation, we have deep roots embedded within the local community and deliver a range of projects in many of the city's most deprived areas. In addition, we strive to tackle many of the most serious social issues facing the city, ranging from anti-social behaviour and gang culture to social isolation and exclusion.

We also recognise the importance of education and operate an education department, which provides post-16 and degree-level students opportunities to study in a different context. By harnessing the inspirational power of football and Bristol City Football Club, we can engage with and educate students who would likely otherwise fall through the cracks of mainstream education. Unlike the more standard education providers, our education department aims to develop students personally, socially and academically and welcomes students of all academic abilities.

Achievements and performance

Youth Engagement

Premier League Kicks

Our PL Kicks programme continues to provide opportunities for young people in areas of deprivation in Bristol, through open-access football sessions. In addition, we have provided youth voice workshops for participants, including members of our Ignite Youth Council, leading to social action projects under the “Protect Our Planet” campaign, including a sponsored litter pick and football book recycling initiative.

There have been several highlights this year, including, the launch of a new session in Central Bristol, which regularly engages over 30 young people from the local area. We also had the opportunity to invite 22 young people from across all our PL Kicks sessions to experience the full matchday experience by playing in an 11 v 11 game on the pitch at Ashton Gate Stadium.

This year saw our Robins Young Leaders programme embed volunteering in the programme to further upskill our participant volunteers. Three of these young leaders have become qualified coaches and are now supporting other delivery with the Foundation as paid coaches.

Pathways from the PL Kicks programme have seen a significant number of young people progress into the Foundations Post-16 Education programme. A large proportion of these young people have been disengaged with education at school, so for them to continue their education journey with the Foundation is a credit to the dedicated staff.

3

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

Women’s and Girls

Over the last year, we have added five sessions across three different age groups, whilst current sessions have continued to see growth in the number of girls participating. Coupled with this growth comes the development of the workforce. Our Women and Girls programme has focused on developing the next generation of women football coaches, with the programme now only being delivered by women.

Building on the success of the England Women's National team, we held a Girls World Cup event where participants engaged in football activities, watched World Cup games and got to meet the stars of the Bristol City Women’s first team.

Disability Football

Across our range of disability football programmes, we engaged with 85 participants weekly and continued to develop a strong network of volunteers to help support the provision. Further links have been created with local disability schools, enhancing opportunities for young people. We have continued to develop the pathway for participants, to progress on to playing for our associate teams.

Education and Employability

Post-16 Education Programme

This year 100% of students passed their courses, with 72% of students exceeding their target grades. 99% of students graduated with a merit profile and 65% with a distinction profile. In addition, 51% of students progressed onto university, which compares favourably to the average for South Bristol at 22%. The remaining students moved into employment or apprenticeships. Students have engaged in over 2,000 hours of volunteering on our community projects, celebrated at a fantastic endof-year awards evening. Finally, we took over 60 students to Portugal on our international trip again, experiencing a different culture, building friendships and competing competitively against other international teams.

Foundation Degree

The FdSc Community Football Coaching and Development saw 100% of third-year students on the top-up degree course achieve a minimum grade of 2:2, with two students achieving first-class honours alongside prestigious awards from USW. 87.5% of our second-year students achieved a minimum grade of 2:2, and similarly to last year's third years, two of these students achieved a grade equivalent to that of first-class honours.

2022-23 also saw plenty of opportunities for our foundation degree students to participate in further learning opportunities, these included trips to St George's Park, the home of the England national teams, and also a trip to our very own Robins High-Performance Centre. Our Coach Education sessions continue to provide students with the opportunities to coach their peers and hear from guest speakers. Our Coach Education sessions also prove vital in preparing students for their practical assessments over at USW and this is highlighted in high grades across all students from these assessments.

Four students progressed into paid roles within the Foundation and one student gained full-time employment with the Foundation. Recruitment for the course saw an increase in numbers for 202324, with a record intake of first-year students putting us firmly amongst the biggest programmes across the country based on first-year students. We also had a record number of students progressing or joining our BSc Community Football and Administration Top-Up course. This also meant the total number of students rose to the highest the programme has ever seen across the 3- year groups.

4

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

Sports Business Entrepreneurship Degree

The SBE degree programme saw improvement from the previous academic year, with a 98% first-sit pass rate across the course, higher than ever before. Students are encouraged to set up their own or get involved in current activities that are running on BCFC match days or sporting events, utilising the opportunities within their environments to evidence learning within their assignments. Professional experience / real-life experience continues to be offered to students to support and scaffold their learning. Year One students undertook a 5-week project with Bristol Flyers, year two students worked with Bristol Bears Foundation, and year three students worked for Bristol City FC on a marketing challenge. More real-life examples include problems / challenges that students were proposed by UWE's American Football team, in relation to their marketing practices, and proposed activations to raise money and awareness for charities, including the Teddy Trust, The Grand Appeal and Bristol Bears Community Foundation.

The programme continued links with NatWest and Gympanzees raising over £3,000 for this charity in 2 days. Engagement in these activities built confidence for the students but also made them feel part of the wider organisation in which they are based. Finally, students undertook a learning journey to Finland, joining international partners and learning from their processes and projects, providing rich learning experiences.

Premier League Primary Stars

Over the last academic year, we have supported a total of 30 teachers during PE lessons. This has been done across nine different partner schools and a variety of year groups from year one to year six. We have also run 28 separate targeted interventions, which lasted a minimum of 6 weeks during curriculum time. These have consisted of 16 PSHE, seven English and five maths interventions. Two of the English interventions were Premier League Reading Stars and one of the Maths interventions used the new Career Mode maths resources created by the PLCF. There have also been ten girlsonly extra-curricular activities provided across our schools on top of the three mixed sessions that have been run as well. We have delivered four SEND-targeted interventions and four social action projects. Three of the social action projects were part of our own Game Changers initiative, whilst one of them was the Protect The Planet project.

We have delivered eight Anti-Discrimination workshops which have been around LGBTQ+, Race and Gender Inequality. These were mainly delivered at Ashton Gate stadium as part of enrichment visits which are offered to every school we work with.

We delivered a Black History Month event at one of our partner schools in October. This involved putting on sporting activities and a Q&A with two black players from the Bristol City men’s first team, Zak Vyner and Jay Da Silva. They discussed their successes and celebrated their achievements with the children at the school.

We also engaged with our women’s first-team players, Abi Harrison and Shania Hayles, as part of the promotion of our Girls Takeover campaign. We invited them to come and visit two of our partner schools at whole school assemblies. We asked the players questions which focused on their childhood, careers, advice for young girls and any challenges they had faced.

5

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

Health and Wellbeing

Walking Football

Our Walking Football programme is having success in getting those aged 55+ physically active and reducing social isolation with record numbers attending our sessions in South Bristol.

Robins Talk

Robins Talk continues to grow with new participants referred in via the NHS and also self-referring. Partnering with Go Again charity has supported participants in talking about how they are feeling. Seeing first-hand the impact of the project, two participants decided to fundraise to support the Robins Talk programme, taking on the three peaks challenge and raising £2,000.

FIT Robins

FIT Robins saw 162 complete the 12-week healthy living programme. The average weight loss for participants was over 5kg, and the average waist reduction was nearly 6cm. The programme continues to deliver outstanding results, with participants reducing their risk of developing long-term health conditions.

Holiday Camps (including HAF)

Our camps run to ensure those who need support most have access to it. This takes the form of safe places for young people to attend, where they can engage in fun, football based activities, alongside other non-sporting activities. Here, staff build up positive relationships with the young people, many of whom will engage with us on other programmes. We also provide free food for those attending at lunchtime, while also providing the household additional food to take away and supplement their usual food shopping. These are aimed at those with free school meals for HAF-funded camps (Easter, Summer, and Winter), and for the wider community in need for half term school holidays. Highlights include:

Fundraising

Bristol City Robins Foundation is not a member of the fundraising regulator due to the limited amount of fundraising engaged in. To date, the Foundation has not received any complaints with regard to fundraising activities and is mindful not to undertake fundraising activities that: intrude on privacy, are unreasonably persistent, or put any person - especially vulnerable people - under undue pressure to donate. Bristol City Robins Foundation does not employ or engage with any external fundraising agencies and does not undertake any street fundraising or telephone cold-calling.

Financial review

The results for the year ended 31 May 2023 show net incoming resources of £148,597 (2022: £130,058). Total income was £2,073,751 (2022: £1,696,752) and expenditure was £1,925,154 (2022: £1,566,694).

6

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

The trustees have continued to examine and keep all risks pertaining to the operation of the Foundation under review during 2023/2024, including all strategic and operational risks. The assessment and mitigation of potential risk arising from their own decisions, from the external operating environment, as well as from the activities of Trust employees is considered by trustees at every meeting and as part of each agenda item.

Reserves

It is the policy of the Foundation to maintain unrestricted funds at least at the level required to provide sufficient funds to cover administration costs between a three and six-month period. This equates to the range of £480,000 to £960,000. The unrestricted reserves sum held (defined as unrestricted net current assets excluding designated funds) is £648,806 (2022: £629,900). The trustees are of the opinion that this represents a satisfactory level for current requirements.

Investments

The Foundation has unrestricted investment powers. The trustees have adopted a formal investment policy. The trustees have delegated decision-making to the Finance and Governance committee. The Foundation has divided its reserves into those expected to be held for a long-term time horizon and those that may be needed in the short term.

Plans for the future

In the future, we continue to work towards the goals set out in the Foundations 2022-25 Strategy. The four strategic priorities set out are as follows: we aim to increase meaningful contact time with participants; continue to improve achievement, progression and opportunity for participants; increase our engagement with participants from targeted groups; and create inspiring facilities.

Statement of responsibilities of the trustees

Trustees are required to prepare financial statements for each financial year. This provides a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. 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.

In so far as the trustees are aware:

7

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2023

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.

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.

Auditors

Godfrey Wilson Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to act in that capacity.

Approved by the trustees on 16 January 2024 and signed on their behalf by

David Baker - Chairman

8

Independent auditors' report

To the members of

Bristol City Robins Foundation

Opinion

We have audited the financial statements of Bristol City Robins Foundation (the 'charity') for the year ended 31 May 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

9

Independent auditors' report

To the members of

Bristol City Robins Foundation

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

10

Independent auditors' report

To the members of

Bristol City Robins Foundation

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

11

Independent auditors' report

To the members of

Bristol City Robins Foundation

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 16 January 2024

Rob Wilson FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

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

12

Bristol City Robins Foundation

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

For the year ended 31 May 2023

Restricted
Note
£
Income from:
Donations
3
-
Charitable activities:
Education and employability
17,040
Youth engagement
359,954
Health and wellbeing
166,442
Other trading activities
-
Investments
-
Total income
543,436
Expenditure on:
Raising funds
-
Charitable activities
400,813
Total expenditure
5
400,813
Net income
142,623
Transfers between funds
7,780
Net movement in funds
6
150,403
Reconciliation of funds:
Total funds brought forward
19,220
Total funds carried forward
169,623		 Unrestricted
£
139,285
1,087,942
164,447
63,858
74,542
241
1,530,315
65,043
1,459,298
1,524,341
5,974
(7,780)
(1,806)
770,603
768,797		 2023
Total
£
139,285
1,104,982
524,401
230,300
74,542
241
2,073,751
65,043
1,860,111
1,925,154
148,597
-
148,597
789,823
938,420		 2022
Total
£
97,155
900,803
357,832
271,812
69,071
79
1,696,752
65,897
1,500,797
1,566,694
130,058
-
130,058
659,765
789,823

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 15 to the accounts.

13

Bristol City Robins Foundation

Balance sheet

As at 31 May 2023

Note
Fixed assets
Tangible assets
9
Current assets
Stock
10
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
14
Funds
15
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
5,342
207,558
858,471
1,071,371
(172,276)		 2023
£
39,325
899,095
938,420
169,623
80,666
688,131
938,420		 2022
£
52,703
27,592
166,313
715,334
909,239
(172,119)
737,120
789,823
19,220
88,000
682,603
789,823

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 16 January 2024 and signed on their behalf by

David Baker - Chairman

14

Bristol City Robins Foundation

Statement of cash flows

For the year ended 31 May 2023

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Investment income
Decrease / (increase) in stock
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Increase 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		 2023
£
148,597
30,347
275
(241)
22,250
(41,245)
157
160,140
241
(17,244)
(17,003)
143,137
715,334
858,471		 2022
£
130,058
32,470
107
(79)
(25,558)
(38,623)
71,093
169,468
79
(52,304)
(52,225)
117,243
598,091
715,334

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

15

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

1. Accounting policies

a) Basis of preparation

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 City Robins Foundation 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. Given the level of unrestricted reserves and cash held at the balance sheet date, there are no material uncertainties about the charity's ability to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

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 of delivery of charitable projects is deferred until criteria for income recognition are met.

d) Conduit funds

Conduit funds are monies received for third parties and do not belong to the charity. The incoming funds and outgoing payments are excluded from the statement of financial activities. Any conduit funds in hand, or owing, at the year end are shown as creditors, or debtors, in the accounts.

e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

16

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

1. Accounting policies (continued)

e) Donated services and facilities (continued)

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity, which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f) 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.

g) 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.

h) 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.

i) 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 based on the proportion of staff costs as follows:

2023 2022
Raising funds 3.1% 4.1%
Charitable activities 96.9% 95.9%

j) 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:
Inflatable equipment
3 years straight line
Motor vehicles
4 years straight line
Office equipment
3 years straight line

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

17

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

1. Accounting policies (continued)

k) Stock

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

l) 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.

m) 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.

n) 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.

o) Financial instruments

The charity 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 with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

p) Pension costs

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

q) Operating 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.

18

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

1. Accounting policies (continued)

r) Accounting estimates and key judgements

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 (j) above.

2. Prior period comparatives

Income from:
Donations
Charitable activities:
Education and employability
Youth engagement
Health and wellbeing
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and movement in funds		 Restricted
£
500
44,299
163,483
178,440
-
-
386,722
-
377,958
377,958
8,764		 £
96,655
856,504
194,349
93,372
69,071
79
1,310,030
65,897
1,122,839
1,188,736
121,294
Unrestricted		 Restated
2022
Total
£
97,155
900,803
357,832
271,812
69,071
79
1,696,752
65,897
1,500,797
1,566,694
130,058

19

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

3. Donations

City Foundation
Football League Trust
Bristol Sport Ltd gala dinner event
Premier League Charitable Fund
EFL safeguarding
Other grants and donations < £2,000
Total donations
Prior period comparative:
City Foundation
Football League Trust
Bristol Sport Ltd gala dinner event
Westerleigh Group
Other grants and donations < £2,000
Total donations*		 Restricted
£
-
-
-
-
-
-
-
Restricted
£
-
-
-
-
500
500		 £
57,500
34,832
14,885
14,500
3,333
14,235
139,285
£
38,253
31,500
14,449
5,000
7,453
96,655
Unrestricted
Unrestricted		 2023
Total
£
57,500
34,832
14,885
14,500
3,333
14,235
139,285
2022
Total
£
38,253
31,500
14,449
5,000
7,953
97,155

*Included in other grants and donations in the prior year were gifts in kind of £1,008 which represent donated foods for summer camps.

4. Government grants

The Foundation receives government grants to help fund charitable activities. In the year ending 31 May 2023 the charity received £311,700 (2022: £224,087) from Avon & Somerset Police (for ADD Mentor), Bristol City Council (for HAF), Children in Need, and, in the prior year, from the Coronavirus Job Retention Scheme There are no unfulfilled conditions or contingencies attaching to these grants in 2022/23.

20

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

5. Total expenditure

Total expenditure
Staff costs (note 7)
Hire of facilities
Trophies and prizes
Vehicle hire
Motor, travel and subsistence
Tours
Fundraising, advertising and promotions
Audit
Accounting
Bank charges
Communication costs
Computer and software
Depreciation
Entertainment and hospitality
Insurance
Legal and professional fees
Printing, postage and stationery
Rent
Staff training and development
Sundry
Sub-total
Allocation of support and governance costs
Total expenditure
Kit, equipment, resources and education fees		 Raising
funds
£
33,849
-
-
-
-
-
-
19,691
-
-
-
-
-
-
-
-
-
-
-
-
-
53,540
11,503
65,043		 Charitable
activities
£
1,057,671
165,845
182,771
2,918
5,005
35,155
51,290
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,500,655
359,456
1,860,111		 Support
and
governance
costs
£
183,497
-
-
-
-
-
-
-
6,360
13,995
338
10,145
29,261
30,347
308
5,429
10,226
10,452
12,896
56,763
942
370,959
(370,959)
-		 2023
Total
£
1,275,017
165,845
182,771
2,918
5,005
35,155
51,290
19,691
6,360
13,995
338
10,145
29,261
30,347
308
5,429
10,226
10,452
12,896
56,763
942
1,925,154
-
1,925,154

Total governance costs were £6,360 (2022: £5,100).

21

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

5. Total expenditure (continued) Prior year comparative

Total expenditure (continued)
Prior year comparative
Staff costs (note 7)
Hire of facilities
Trophies and prizes
Vehicle hire
Motor, travel and subsistence
Tours
Fundraising, advertising and promotions
Audit
Accounting
Bank charges
Communication costs
Computer and software
Depreciation
Entertainment and hospitality
Insurance
Legal and professional fees
Printing, postage and stationery
Rent
Staff training and development
Sundry
Sub-total
Allocation of support and governance costs
Total expenditure
Kit, equipment, resources and education fees		 Raising
funds
£
37,205
-
-
-
-
-
-
17,509
-
-
-
-
-
-
-
-
-
-
-
-
-
54,714
11,183
65,897		 Charitable
activities
£
875,299
165,058
134,260
17,748
13,266
31,176
880
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,237,687
263,110
1,500,797		 Support
and
governance
costs
£
124,411
-
-
-
-
-
-
-
5,100
17,243
495
7,604
16,466
32,470
1,821
4,951
7,684
6,811
7,696
36,933
4,608
274,293
(274,293)
-		 2022
Total
£
1,036,915
165,058
134,260
17,748
13,266
31,176
880
17,509
5,100
17,243
495
7,604
16,466
32,470
1,821
4,951
7,684
6,811
7,696
36,933
4,608
1,566,694
-
1,566,694

22

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

6. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Auditors' remuneration:
Statutory audit (including VAT)
Other services (including VAT)
Trustees' reimbursed expenses		 2023
£
30,347
Nil
Nil
6,360
5,969		 2022
£
32,470
Nil
Nil
5,100
7,099

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension contributions
Casual wages and freelancers		 2023
£
1,020,075
82,693
39,575
132,674
1,275,017		 2022
£
874,258
61,355
32,135
69,167
1,036,915

No employees received emoluments of more than £60,000 (2022: none).

The key management personnel of the charitable company comprise the senior management team. Total employee benefits, including gross salary, employer pension contributions and employer national insurance contributions, paid to key management personnel were £232,662 (2022: £196,268).

Average staff numbers are as follows:

Average head count (permanent staff only) 2023
No.
39		 2022
No.
38

8. Taxation

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

23

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

9. Tangible fixed assets

Cost
At 1 June 2022
Additions in year
Disposals
At 31 May 2023
Depreciation
At 1 June 2022
Charge for the year
On disposal
At 31 May 2023
Net book value
At 31 May 2023
At 31 May 2022
10. Stock
Kit and equipment
11. Debtors
Trade debtors
Accrued income
Prepayments
Other debtors		 Inflatable
equipment
£
3,000
-
-
3,000
3,000
-
-
3,000
-
-		 Motor
vehicles
£
43,982
-
(1,200)
42,782
33,158
3,722
(925)
35,955
6,827
10,824		 Office
equipment
£
129,499
17,244
-
146,743
87,620
26,625
-
114,245
32,498
41,879
2023
£
5,342
2023
£
15,446
183,284
8,728
100
207,558		 Total
£
176,481
17,244
(1,200)
192,525
123,778
30,347
(925)
153,200
39,325
52,703
2022
£
27,592
2022
£
14,254
143,547
7,855
657
166,313

24

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

12. Creditors : amounts due within 1 year

Trade creditors
Accruals
Deferred income
Other taxation and social security
Pension control account
Other creditors		 2023
£
58,605
52,877
30,427
21,872
8,008
487
172,276		 2022
£
43,902
55,095
44,715
20,400
7,417
590
172,119

Deferred income consists of income received in advance of the provision of service delivery. Movements in the year are:

Balance brought forward
Amounts released during the period
Amounts deferred during the period
Balance carried forward		 44,715
(1,651,708)
1,637,420
30,427		 17,360
(678,897)
706,252
44,715

13. Operating leases

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

Amount falling due:
Within 1 year		 2023
2022
£
£
52,388
32,500
Land and buildings

14. Analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at 31 May 2023
Prior year comparative
Tangible fixed assets
Net current assets
Net assets at 31 May 2022		 £
-
169,623
169,623
£
-
19,220
19,220
Restricted
funds
Restricted
funds		 £
-
80,666
80,666
£
-
88,000
88,000
Designated
funds
Designated
funds		 £
39,325
648,806
688,131
£
52,703
629,900
682,603
General
funds
General
funds		 Total funds
£
39,325
899,095
938,420
Total funds
£
52,703
737,120
789,823

25

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

15. Movements in funds

Movements in funds
Restricted funds
ADD Mentor
Disability (Project inc)
FUSE
HAF
Kickstart
Premier League Kicks
Premier League Primary Stars
Street Games
Other restricted funds
Total restricted funds
Designated funds:
Facilities building project
Total designated funds
Total unrestricted funds
General funds
Unrestricted funds
Children in Need
Total funds		 At 1 June
2022
£
8,124
-
-
-
-
-
9,221
-
-
1,875
19,220
88,000
88,000
682,603
770,603
789,823		 Income
£
135,000
10,500
9,379
60,000
166,442
12,148
65,000
35,000
20,000
29,967
543,436
-
-
1,530,315
1,530,315
2,073,751		 £
(52,867)
(10,500)
(9,379)
(7,753)
(174,222)
(12,148)
(61,265)
(35,000)
(20,000)
(17,679)
(400,813)
(7,334)
(7,334)
(1,517,007)
(1,524,341)
(1,925,154)
Expenditure		 £
-
-
-
-
7,780
-
-
-
-
-
7,780
-
-
(7,780)
(7,780)
-
Transfers
between
funds		 £
90,257
-
-
52,247
-
-
12,956
-
-
14,163
At 31 May
2023
169,623
80,666
80,666
688,131
768,797
938,420

Purposes of restricted funds ADD Mentor

ADD Mentor is a targeted mentor programme aimed at the hardest to reach young people based in Hartcliffe and Knowle West. The project will see trusting relationships built between known young people in the community, partnered with professional mentors who can relate to the young people and help guide them into positive provision or employment. The focus will be on the number of positive hours these young people can spend with their mentors and away from negative influences in their lives.

Children in Need

Project focused on helping children and young people with disabilities to take part in regular sporting and physical activity.

Project Inclusion

Pan disability football provision for young people and adults in South Bristol, in partnership with the Somerset FA.

26

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

15. Movements in funds (continued)

Purposes of restricted funds (continued)

FUSE

The FUSE project provides a fun and educational environment where families can interact with each other, form stronger bonds and help improve their own mental and physical health at the same time as diverting them away from substance misuse.

HAF

Your Holiday Hub is a Bristol City Council led initiative offering funding to help organisations provide free spaces on school holiday activities and meals to children and young people who receive benefits related free school meals.

Kickstart

The Kickstart Scheme provides funding from Government to create jobs for 16 to 24 year olds on Universal Credit.

Premier League Kicks

Premier League kicks uses the power of football to help hard-toreach young people in some of the most disadvantaged areas of the community to turn their lives around.

Premier League Primary Stars Premier League Primary Stars uses the appeal of the Premier League and professional football clubs to inspire children to learn, be active and develop important life skills. It inspires girls and boys aged 5-11 in the classroom, the playground and on the sports field.

Street Games

Street Games harnesses the power of sport to create positive change in the lives of disadvantaged young people right across the UK. Street Games' work helps to make young people and their communities healthier, safer, and more successful. They fund social inclusion sessions in Knowle and Bedminster.

Other restricted funds Other restricted funds includes all restricted funds with income and expenditure of below £10,000 in the year. These include Girls Football (Wildcats), Talent Inclusion, SportME, iMentor and Family project which all funded charitable activities in the year.

Purposes of designated funds Facilities building project

Funds are designated to develop a facilities project to provide a new home for the Foundation. Funding will be used to undertake feasibility and planning work.

27

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

15. Movements in funds (continued)

Prior year comparative
Restricted funds
ADD Mentor
Children in Need
Disability (Project inc)
HAF
HourTime
Kickstart
Premier League Kicks
Premier League Primary Stars
Other restricted funds
Total restricted funds
Unrestricted funds
Designated funds:
Facilities building project
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1 June
2021
£
-
-
-
-
5,661
-
4,795
-
-
10,456
-
-
649,309
649,309
659,765		 Income
£
35,000
10,250
3,097
178,440
-
43,226
67,136
40,000
9,573
386,722
-
-
1,310,030
1,310,030
1,696,752		 £
(26,876)
(10,250)
(3,097)
(178,440)
(5,661)
(43,226)
(62,710)
(40,000)
(7,698)
(377,958)
-
-
(1,188,736)
(1,188,736)
(1,566,694)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
88,000
88,000
(88,000)
-
-
Transfers
between
funds		 At 31 May
2022
£
8,124
-
-
-
-
-
9,221
-
1,875
19,220
88,000
88,000
682,603
770,603
789,823

28

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2023

16. Related party transactions

Trustees of the charity held other directorships as follows:

Ashton Gate Limited Jon Lansdown (and a close family member), Lisa Knights-Hume Bristol City Football Club Limited Jon Lansdown (and a close family member), Richard Gould Bristol Sport Limited Jon Lansdown (and a close family member) Bristol Sport Foundation Jon Lansdown Bristol City Women Football Club Lisa Knights - Hume, Richard Gould Limited

Transactions between related parties during the year were as follows:

Ashton Gate Limited
Bristol City Football Club Limited
Bristol Sport Limited
Bristol Sport Foundation		 Income
£
-
10,663
18,645
600
29,908		 £
220,063
5,427
13,644
-
239,134
Expenditure		 Net debtor
/ (creditor)
at 31 May
2023
£
(26,292)
-
(1,910)
600
(27,602)

29