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← Bristol City Robins Foundation

2024-05-31-accounts

Company no. 04357727 Charity no. 1093059

Bristol City Robins Foundation Report and Audited Financial Statements 31 May 2024

Bristol City Robins Foundation

Reference and administrative details

For the year ended 31 May 2024
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
Mark Cooke
Lisa Knights-Hume
Cherry Kraus
Jon Lansdown
Sara Sainsbury
Richard Thomas
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
15 Queen Square
Bristol
BS1 4NP
Triodos Bank
Deanery Rd
Bristol
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 2024

The trustees present their report and the audited financial statements for the year ended 31 May 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 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, one-third 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 Trustees who represent 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 Bristol City FC Ltd. a related party of the charity by virtue of its significant influence.

Risk management

The Trustees have examined the major strategic, business and operational risks 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 2024

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

Health and wellbeing

The Foundation continues to offer a variety of programmes tackling health inequalities in South Bristol. Our programmes focused on weight loss have been successful, with participants reporting on average, a 10% decrease in body fat, improved mental health, a 6cm reduction in waist circumference and a reduction of 5 points in HbA1c levels.

Programmes focused on improving mental health and wellbeing and reducing social isolation have continued to grow over the last year, with additional workshops provided to support specific needs within the cohorts. Participants have benefited from celebration events at Ashton Gate Stadium, where they have celebrated their individual and collective progress.

Over the past year, our Health and Wellbeing Coaching provision in partnership with BVM has been highly effective within the clinical setting. The team have supported a broad range of cases, including weight management, diabetes, mental health, pain, suicide prevention, and high blood pressure. With 163 referrals across the year, there have been many positive outcomes, with patients reporting significant improvements such as a 5% reduction in body fat, greater confidence in attending therapy, and sustained motivation to maintain a healthier lifestyle.

Youth engagement

Over the past 12 months, our Youth Work provision has expanded with the continued success achieved through both the ADD Mentor and ED Mentor.

3

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2024

ADD mentor won the 2024 EFL Community Project of the Year at the English Football League awards, following strong outcomes from the young people engaged in the programme. The programme has also been shortlisted for the European Football Development Network Project of the Year award.

Our ED mentor project is now working with 48 participants across Bristol, and this has been boosted with a partnership with Bristol City Council, working on an early intervention pilot project.

The Premier League Kicks programme remains central to our social inclusion offer, with targeted sessions delivered in strategic locations to help provide opportunities for young people to engage in positive activity. Overall, the projects have engaged with 694 young people and developed a strong volunteer base, supported with training.

We have added new social inclusion this year in collaboration with key partners in the city. The Morrison’s Project, in collaboration with Avon and Somerset Police and Morrisons, aims to reduce antisocial behaviour (ASB) in the local area, particularly at Morrisons car park. It features football sessions for young people, providing a safe space for sports and mentorship. Achievements include an 81% reduction in police calls related to ASB and a 95% drop in the area’s ASB ranking. The project emphasizes building trust and communication with participants, significantly contributing to community safety and well-being.

In partnership with Bristol City Council, our Eagle House programme in Knowle focuses on helping young people earn the FA Playmaker certification in football coaching. Sessions are held weekly during term time at Eagle House Youth Centre (BS4 1EG) and include both learning and practice. Key achievements include engaging 10 young people in the course and securing funding for another year, with plans to expand to Hartcliffe next year.

In our participation programmes, through Premier League Primary Stars and Active Robins, we have engaged with 36 schools, supporting teachers and delivering interventions for young people. In addition, we have held 10 Anti-Discrimination workshops and 34 Education Activations, including six competitions. Key findings from participant feedback indicated high enjoyment, engagement, skill development, and improvements in well-being.

The PAC (Peer Action Collective) project has had a successful first year with six peer researchers contributing to a research project. They have conducted 37 interviews and two stakeholder events, building connections with local organisations, including the council and police. They are currently using the information they have learned to develop impactful social action plans.

This year, our Women and Girls Project upskilled staff members, expanded the Youth Council from 7 to 12 members, and established a second council with the next generation of young people. A total of 500 women and girls have engaged in our programme this year, with a particular highlight being the session based in St. Paul’s with 20 participants from the Somali Community overcoming cultural barriers to play football for the first time. Overall, the program has significantly contributed to the participants' development and the community, focusing on engagement, education, and social action.

4

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2024

Education and employability

This year, we have continued to see strong outcomes across education and employment provisions. 100% of students across our provision passed their courses, with positive feedback reported from students and their parents. Real-life experiences and opportunities continue to sit at the heart of our education provision, with BTEC students engaging in thousands of hours of paid work and volunteering for the organisation’s projects. 48% of BTEC learners progressing onto university, considerably higher than South Bristol's average of around 22%. The remaining learners are supported in appropriate employment or apprenticeship opportunities.

Our degree programme continues to provide opportunities for the students within the Bristol Sport Group, including freelance work opportunities to develop their skills and experiences. Both our Foundation Degree in Community Coaching and Development and our Sports Business and Entrepreneurship degree provisions saw an average of 90% of graduates getting a 'good' degree classification of a first or 2.1.

The Education and Employability Department has also developed a NEET Programme for learners not in education or employment. This bespoke programme targets young adults who have been out of education for some time. In its first year, it has had a high success rate at individually supporting learners back into education, training, or employment.

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.

Going concern basis of accounting

The charity holds unrestricted, general reserves of £837,303, designated reserves that can be drawn down, if necessary, of £63,407, and a cash balance of £825,521. The trustees consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on the going concern basis.

Financial review

The results for the year ended 31 May 2024 show net incoming resources of £368,620 (2023: £148,597). Total incoming resources were £2,476,018 (2023: £2,073,751) and resources expended were £2,107,398 (2023: £1,925,154).

The Trustees have continued to examine and keep all risks pertaining to the operation of the Foundation under review during 2024/2025, 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.

5

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2024

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 £807,639 (2023: £648,806). 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

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.

In so far as the trustees are aware:

6

Bristol City Robins Foundation

Report of the trustees

For the year ended 31 May 2024

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 21 January 2025 and signed on their behalf by

David Baker - Chairman

7

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 2024 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.

8

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.

9

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.

10

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: 21 January 2025

Robert 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

11

Bristol City Robins Foundation

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

For the year ended 31 May 2024

Restricted
Note
£
Income from:
Donations
3
250,000
Charitable activities:
Education and employability
24,991
Youth engagement
252,591
Health and wellbeing
165,575
Other trading activities
Investments
Total income
693,157
Expenditure on:
Raising funds
-
Charitable activities
456,450
Total expenditure
5
456,450
6
236,707
Reconciliation of funds:
Total funds brought forward
169,623
Total funds carried forward
406,330
Net income and net movement in
funds		 Unrestricted
£
152,450
1,243,804
274,079
83,370
26,800
2,358
1,782,861
62,806
1,588,142
1,650,948
131,913
768,797
900,710		 2024
Total
£
402,450
1,268,795
526,670
248,945
26,800
2,358
2,476,018
62,806
2,044,592
2,107,398
368,620
938,420
1,307,040		 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
789,823
938,420

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.

12

Bristol City Robins Foundation

Balance sheet

As at 31 May 2024

As at 31 May 2024y 2024 2024
2024 2023
Note £ £ £
Fixed assets
Tangible assets 9 29,664 39,325
Current assets
Stock 10 11,120 5,342
Debtors 11 475,223 207,558
Current asset investments 339,973 -
Cash at bank and in hand 825,521 858,471
1,651,837 1,071,371
Liabilities
Creditors: amounts falling due within 1 year 12 (374,461) (172,276)
Net current assets 1,277,376 899,095
Net assets 14 1,307,040 938,420
Funds 15
Restricted funds 406,330 169,623
Unrestricted funds
Designated funds 63,407 80,666
General funds 837,303 688,131
Total charity funds 1,307,040 938,420

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 21 January 2025 and signed on their behalf by

David Baker - Chairman

13

Bristol City Robins Foundation

Statement of cash flows

For the year ended 31 May 2024

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		 2024
£
368,620
28,445
-
(2,358)
(5,778)
(267,665)
202,185
323,449
2,358
(18,784)
(16,426)
307,023
858,471
1,165,494		 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

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

14

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

1. Accounting policies a) General information and 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.

15

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

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:

2024 2023
Raising funds 2.6% 3.1%
Charitable activities 97.4% 96.9%

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.

16

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

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.

17

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

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
Transfer between funds
Net movement in funds		 Restricted
£
-
17,040
359,954
166,442
-
-
543,436
-
400,813
400,813
142,623
7,780
150,403		 £
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)
Unrestricted		 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

18

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

3. Donations

Football League Trust
Premier League Charitable Fund
EFL safeguarding
Bristol City Football Club
Other grants and donations < £2,000
Total donations
Prior period comparative:
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		 Restricted
£
-
-
-
250,000
-
250,000
Restricted
£
-
-
-
-
-
-
-		 £
3,750
10,000
38,500
-
100,200
152,450
£
57,500
34,832
14,885
14,500
3,333
14,235
139,285
Unrestricted
Unrestricted		 2024
Total
£
3,750
10,000
38,500
250,000
100,200
402,450
2023
Total
£
57,500
34,832
14,885
14,500
3,333
14,235
139,285

4. Government grants

The Foundation receives government grants to help fund charitable activities. In the year ending 31 May 2024 the charity received £196,676 (2023: £311,700) from Avon & Somerset Police (for ADD Mentor), Bristol City Council (for HAF and NEET). In prior year grants were also received from Children in Need.

19

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

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
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
£
32,564
-
-
-
-
-
-
20,048
-
-
-
-
-
-
-
-
-
-
-
-
52,612
10,194
62,806		 Charitable
activities
£
1,232,185
107,395
212,963
13,610
3,060
40,084
49,585
-
-
-
-
-
-
-
-
-
-
-
-
-
1,658,882
385,710
2,044,592		 Support
and
governance
costs
£
220,373
-
-
-
-
-
-
-
6,780
14,904
402
10,477
9,785
28,445
7,206
18,957
11,860
13,699
26
52,990
395,904
(395,904)
-		 2024
Total
£
1,485,122
107,395
212,963
13,610
3,060
40,084
49,585
20,048
6,780
14,904
402
10,477
9,785
28,445
7,206
18,957
11,860
13,699
26
52,990
2,107,398
-
2,107,398

Total governance costs were £6,780 (2023: £6,360).

20

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

5.
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
£
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

21

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

6. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Auditors' remuneration:
Statutory audit (excluding VAT)
Other services (excluding VAT)
Trustees' reimbursed expenses		 2024
£
28,445
Nil
Nil
5,650
5,793		 2023
£
30,347
Nil
Nil
5,300
4,974

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements. Our auditors have also provided payroll services to the charity during the year.

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension contributions
Casual wages and freelancers
Employees earning more than £60,000 during the year:
Between £60,000 and £70,000		 2024
£
1,225,241
99,886
47,533
112,462
1,485,122
2024
No.
1		 2023
£
1,020,075
82,693
39,575
132,674
1,275,017
2023
No.
-

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 £241,009 (2023: £232,662).

Average staff numbers are as follows:

Average head count (permanent staff only) 2024
No.
44		 2023
No.
39

8. Taxation

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

22

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

9. Tangible fixed assets

Cost
At 1 June 2023
Additions in year
At 31 May 2024
Depreciation
At 1 June 2023
Charge for the year
At 31 May 2024
Net book value
At 31 May 2024
At 31 May 2023
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
£
42,782
-
42,782
35,955
3,331
39,286
3,496
6,827		 Office
equipment
£
146,743
18,784
165,527
114,245
25,114
139,359
26,168
32,498
2024
£
11,120
2024
£
286,173
154,391
32,364
2,295
475,223		 Total
£
192,525
18,784
211,309
153,200
28,445
181,645
29,664
39,325
2023
£
5,342
2023
£
15,446
183,284
8,728
100
207,558

23

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

12. Creditors : amounts due within 1 year

Trade creditors
Accruals
Deferred income
Other taxation and social security
Pension control account
Other creditors		 2024
£
66,844
61,920
205,197
28,844
11,065
591
374,461		 2023
£
58,605
52,877
30,427
21,872
8,008
487
172,276

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		 30,427
44,715
(30,427)
(1,651,708)
205,197
1,637,420
205,197
30,427

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		 2024
2023
£
£
64,917
52,388
Land and buildings

14. Analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at 31 May 2024
Prior year comparative
Tangible fixed assets
Net current assets
Net assets at 31 May 2023		 £
-
406,330
406,330
£
-
169,623
169,623
Restricted
funds
Restricted
funds		 £
-
63,407
63,407
£
-
80,666
80,666
Designated
funds
Designated
funds		 £
29,664
807,639
837,303
£
39,325
648,806
688,131
General
funds
General
funds		 Total funds
£
29,664
1,277,376
1,307,040
Total funds
£
39,325
899,095
938,420

24

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

15. Movements in funds

Movements in funds
Restricted funds
ADD Mentor
FUSE
HAF
Premier League Kicks
Premier League Primary Stars
PAC
Elevate
NEET
Girls Football (Wildcats)
Associated Teams (We Are City)
Facilities Build
Other restricted funds
Total restricted funds
Designated funds:
Facilities building project
Total designated funds
Total unrestricted funds
General funds
Unrestricted funds
Total funds		 At 1 June
2023
£
90,257
60,918
-
12,956
-
-
-
-
-
-
5,492
169,623
80,666
80,666
688,131
768,797
938,420		 Income
£
50,000
-
121,685
94,500
35,177
37,950
41,000
24,991
17,074
17,500
250,000
3,280
693,157
-
-
1,782,861
1,782,861
2,476,018		 £
(71,167)
(14,863)
(121,685)
(94,688)
(35,177)
(37,950)
(41,000)
(6,844)
(17,074)
(9,501)
-
(6,501)
(456,450)
(17,259)
(17,259)
(1,633,689)
(1,650,948)
(2,107,398)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
69,090
46,055
-
12,768
-
-
-
18,147
-
7,999
250,000
2,271
At 31 May
2024
406,330
63,407
63,407
837,303
900,710
1,307,040

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.

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.

25

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

15. Movements in funds (continued)

Purposes of restricted funds (continued)

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.

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.

PAC A research based project who engage with young people from targeted areas, in researching crucial areas in Bristol, and developing social action projects from their findings. Elevate Funded by NCS, Elevate is a programme supporting young people in secondary school with personal development, mental health and progressions opportunities. NEET An education based provision supporting teenagers with progression opportunities who are not already in education, employment or training. Girls Football (Wildcats) Sessions designed for girls who want to play football and engage in more physical activity.

Associated Teams (We Are City) Supporting teams/groups of people from diverse community groups through connecting them to the club with opportunities, kit, and governance.

Facilities Build Funds to develop a facilities project to provide a new home for the Foundation. Other restricted funds Other restricted funds includes all restricted funds with income and expenditure of below £10,000 in the year. These include Project Inclusion, Talent Inclusion, iMentor and Walking Football 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.

26

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

15. Movements in funds (continued)

Prior year comparative
Restricted funds
ADD Mentor
Children in Need
Disability (Project inc)
FUSE
HAF
Kickstart
Premier League Kicks
Premier League Primary Stars
Street Games
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
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
70,000
166,442
12,148
65,000
35,000
20,000
19,967
543,436
-
-
1,530,315
1,530,315
2,073,751		 £
(52,867)
(10,500)
(9,379)
(9,082)
(174,222)
(12,148)
(61,265)
(35,000)
(20,000)
(16,350)
(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		 At 31 May
2023
£
90,257
-
-
60,918
-
-
12,956
-
-
5,492
169,623
80,666
80,666
688,131
768,797
938,420

27

Bristol City Robins Foundation

Notes to the financial statements

For the year ended 31 May 2024

16. Related party transactions

Trustees of the charity held other directorships as follows:

Ashton Gate Limited Jon Lansdown (and a close family member) Bristol City Football Club Limited Jon Lansdown (and a close family member), Phil Alexander Bristol Sport Limited Jon Lansdown (and a close family member) Bristol Sport Foundation Jon Lansdown

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
£
-
-
571
7,200
7,771		 £
231,888
5,791
11,906
100
249,685
Expenditure		 Net debtor
/ (creditor)
at 31 May
2024
£
(20,332)
-
(89)
-
(20,421)

Transactions between related parties during the prior 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)

28