2023-06-30-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to 8
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	10to 12
Statement of Financial	Activities	13
Balance Sheet		14
Statement ofCash Flows		15
Notes to the Financial	Statements	16to 32

			The Bath Rugby Community	The Bath Rugby Community	The Bath Rugby Community	The Bath Rugby Community	The Bath Rugby Community	Foundation	Foundation	Foundation
			Reference and Administrative						Details
Chief Executive Officer				Lynne Fernquest
Trustees				Tarquin McDonald
				Christopher Edward		Potter
				Louise Harvey
				Emma Haines
				Christopher Alexander
				Claire Taylor
				David Scotland
				Andrew Fleming
Senior Management		l		Halena Coury, Head		of	Fundraising
Leadership	Team			Caryl Thomas, Programme					Development		Manager
Charity Registration		Number		1101868
Company	Registration		Number	04976797
				The charity is incorporated				in England		and	Wales.
Registered	Office			Bath Rec Sports	Hub
				North Parade Road
				Bath
				BA2 4ET
Auditor				Milsted Langdon	LLP
				Chartered Accountants			and		Statutory	Auditor
				4 Queen Street
				Bath
				BA1 1HE
Bankers				Barclays Bank
				15Queen Square
				Bristol
				BS14NP

			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
		Note	K	E
Income and Endowments		from:
Donations and legacies		3	359,398		359,398	266,322
Charitable activities		4	206,722	90,825	297,547	604,438
Other trading activities		5	73,826		73,826	43,629
Investment income		6	687		687	27
Total income			640,633	90,825	731,458	914,416
Expenditure on:
Raising funds Charitable activities		7 8	(183,403) ~491,479)	~149,884	(183,403) ~641,363	(72,958) ~983,180)
Total expenditure Net expenditure			~(674882 ~34.249)	,~149,884) ~59,059	(824,766) ~(93,308	(1,056,138) ~141,722)
Net movement in funds			(34,249)	(59,059)	(93,308)	(141,722)
Reconciliation offunds
Total funds brought	forward		165,552	178,321	343,873	485,595
Total funds carried	forward	18	131,303	119,262	250,565	343,873

					2023	2022
				Note		E
Fixed assets
Tangible assets				13	4,461	7,839
Current assets
Debtors				14	123,950	111,506
Cash at bank and		in hand		15	209,532	268,956
					333,482	380,462
Creditors:	Amounts		falling due within one year	16	87,378	44,428
Net current	assets				246,104	336,034
Net assets					250,565	343,873
Funds ofthe charity:
Restricted	income funds
Restricted funds					119,262	178,321
Unrestricted	income		funds
Unrestricted	funds				131,303	165,552
Total funds				18	250,565	343,873

Statement o	fCash Flow	s for the	Year Ended	30June 2023
				2023	2022
			Note	F
Cash flows from operating	activities
Net cash expenditure				(93,308)	(141,722)
Adjustments to cash flows	from non-cash	items
Depreciation			13	5,913	9,791
investment income			6	687	27
				(88,082)	(131,958)
Working capital adjustments
(Increase)/decrease in debtors			14	(12,444)	311,100
Increase/(decrease) in creditors			16	42,950	183,032
Net cash flows from operating	activities			57,576	(3,890
Cash flows from investing activities
Interest receivable and similar	income		6	687	27
Purchase of tangible fixed assets			13	2,535
Net cash flows from investing	activities			(1,848	27
Net decrease in cash and cash equivalents				(59,424)	(3,863)
Cash and cash equivalents at	1 July			268,956	272,819
Cash and cash equivalents at	30June			209,532	268,956

3 Incom	e fr	om donations	and legacies
				Unrestricted	Total	Total
				funds	2023	2022
Donations	and legacies;
General	donations			188,575	188,575	103,022
Raising	the	Game, Primary	8 Secondary			29,933
First XV				80,500	80,500	40,593
Annual	dinner			64,987	64,987	69,160
Gift aid				14,238	14,238	23,614
Foundation		day		11,098	11,098
				359,398	359,398	266,322

Income from charitab	le activities
	Unrestricted	Restricted	Total	Total
	funds	funds	2023	2022
		E	E
Education	143,168		143,168	71,491
Inclusion		68,325	68,325	103,385
Employability	7,064		7,064	17,943
Health	56,490	22,500	78,990	411,619
	206,722	90,825	297,547	604,438

Income from other trading activi	ties
	Unrestricted	Total	Total
	funds	2023	2022
	E	E	E
Shirt Raffle income	27,783	27,783	31,765
Other Fundraising	18,515	18,515	8,165
Bath Half Marathon	27,528	27,528	2,799
Russell Howard			900
	73,826	73,826	43,629

					Unrestricted	Total	Total
					funds	2023	2022
					E	K
Interest	receivable	on	bank	deposits	687	687	27

7 Expenditure on raising funds
	Unrestricted	Total	Total
	funds	2023	2022
	E		f.
Online Giving Fees	3,505	3,505
Bath Half Marathon	16,823	16,823	5,107
Shirt Raffle	6,296	6,296	2,314
Annual Dinner	30,489	30,489	21,105
St Johns			6,270
General donations	4,929	4,929	1,612
Trusts and Funds	34,984	34,984
Matchday Support Costs	9,468	9,468
First XV	18,468	18,468	20,069
Grant Support Costs	35,505	35,505
Sponsor a student	18,719	18,719	16,481
Foundation day	4,217	4,217
	183,403	183,403	72,958

8 Expenditure on charitable a	ctivities
	Unrestricted	Restricted	Total
	funds	funds	2023
	Z
Education	251,034	12,705	263,739
Inclusion	103,154	108,213	211,367
Employability	15,099	8,366	23,465
Health	122,192	20,600	142,792
	491,479	149,884	641,363
	Unrestricted	Restricted	Total
	funds E	funds	2022f
Education	28,158	70,220	98,378
Inclusion	14,652	142,579	157,231
Employability	27,506	62,171	89,677
Health	209,407	428,487	637,894
	279,723	703,457	983,180

	Activity	Activity
	undertaken	support
	directly	costs	2023
Education	145,306	118,433	263,739
Inclusion	116,451	94,915	211,366
Employability	12,928	10,537	23,465
Health	78,671	64,122	142,793
	353,356	288,007	641,363
	Activity	Activity
	undertaken	support
	directlyf	costs f'.	2022
Education	59,893	38,485	98,378
Inclusion	79,088	78,143	157,231
Employability	55,603	34,074	89,677
Health	403,055	234,839	637,894
	597,639	385,541	983,180

Support costs		Unrestricted	Total	Total
		funds	2023	2022
		f,	F
Premises		34,473	34,473	56,740
Office costs		10,705	10,705	14,969
Motor expenses		6,659	6,659	35,430
Travel and subsistence		144	144	897
Marketing and Communications		50,424	50,424	65,578
Depreciation of office equipment		5,914	5,914	9,791
Wages and salaries		148,483	148,483	184,800
Legal and professional	fees	13,611	13,611	10,736
Governance costs		17,594	17,594	6,600
		288,007	288,007	385,541

9 Net incoming/outgoin	9 Net incoming/outgoin	g resou	rces
Net incoming/(outgoing)		resources	for the year include:
				2023	2022
				E
Operating leases - other		assets		8,792	18,541
Audit fees				7,300	5,140
Other non-audit	services			3,344	2,175
Depreciation of	fixed assets			5,913	9,791

11Staffcosts The aggregate payroll costs were as follows:
	2023	2022f
Staffcosts during the year were:
Wages and salaries	389,101	385,062
Social security costs	25,258	34,401
Pension costs	8,082	8,252
	422,441	427,715

by the charity during the year expressed as ful	l time equivalents was as follows:
	2023	2022
	No	No
Management	2	2
Fundraising	1	1
Programmes	11	14
	14	17

The num	ber ofemployees whose emoluments fel	l within the following bands was:
		2023	2022
		No	No
270,001	- F80,000	1	1

13Tangible fixed assets
	Furniture	and	Motor
	equipmentf		vehiclesf	Totalf
Cost
At 1 July 2022	59,050		1,500	60,550
Additions	2,535			2,535
Disposals
At 30June 2023	61,585			61,585
Depreciation
At 1 July 2022	51,211		1,500	52,711
Charge for the year	5,913			5,913
Eliminated on disposals
At 30June 2023	57,124			57,124
Net book value
At 30June 2023	4,461			4,461
At 30June 2022	7,839			7,839
14Debtors
			2023f	2022f
Trade debtors			71,208	93,355
Prepayments			14,950	16,937
Accrued income			37,792	1,214
			123,950	111,506
15Cash and cash equivalents
			2023f	2022f
Cash on hand			126	897
Cash at bank			209,406	268,059
			209,532	268,956

16Credi	tors:	amo	unts falling d	ue within one year
					2023	2022
					F.	F
Trade creditors					31,728	13,817
Other taxation		and	social security		9,544	9,672
Other creditors					36,160	1,623
Accruals					9,946	19,316
					87,378	44,428
					2023	2022
					F
Deferred	income at 1 July 2022					191,385
Resources deferred			in the period		34,442
Amounts	released		from previous	periods		191,385
Deferred	income at year end				34,442

Total future minimum lease payments under non-can	cellable operating leases are as follo	ws:
	2023	2022
	F
Land and buildings
Within one year	8,576	16,500
Between one and five years	13,098	13,750
	21,674	30,250
Other
Within one year	1,517	216
Between one and five years	4,550
	6,067	216

18Funds
						Balance at
		Balance at	Incoming	Resources		30June
		1July 2022 f	resources f	expended f	Transfersf	2023f
Unrestricted funds
Generai
General Funds		85,818	640,633	(668,969)	(2,535)	54,947
Designated
Core Cost Fund		71,895				71,895
Tangible Fixed Asset Fund		7,839 79,734		~5,913 ~5,913	2,535 2,535	4,461 76,356
Total unrestricted	funds	165,552	640,633	~674,882		131,303
Restricted funds
Development Fund		95,441				95,441
Raising the Game,
Secondary		6,726		(6,726)
Volunteer Programme		9,382		(3,541)		5,841
Heart ofa Lion		4,641		(4,641)
High Five Club		31,442	3,598	(29,165)		5,875
Project Rugby Phase 3		14,010	64,727	(74,407)		4,330
Mindset Matters		5,979		(5,979)
Move with Bath Farleigh Performance		5,875 4,825	22,500	(20,600) ~4,825		7,775
Total restricted funds		178,321	90,825	149,884		119,262
Total funds		343,873	731,458	824,766		250.565

Notes to	the Financia	l Statements f	or the Year E	nded 30June	2023
		Balance at 1	Incoming	Resources	Balance at 30
		July 2021	resources f	expended	June 2022
Unrestricted funds
General
General Funds		142,604	286,104	(342,890)	85,818
Designated
Core Cost Fund		71,895			71,895
Tangible Fixed Asset Fund		17,630		9,791	7,839
		89,525		9,791	79,734
Total unrestricted	funds	232,129	286,104	352,681	165,552
Restricted
Development Fund		103,413		(7,972)	95,441
Raising the Game, Secondary		14,360	29,933	(37,567)	6,726
Raising the Game, Primary		6,873		(6,873)
Volunteer Programme		10,943		(1,561)	9,382
Heart ofa Lion		5,014	850	(1,223)	4,641
High Five Club		28,394	17,135	(14,087)	31,442
Project Rugby Phase 3		55,879	85,400	(127,269)	14,010
Tackling Health		5,325	5,325	(10,650)
Street Active			400	(400)
Advantage			6,079	(6,079)
Boost			810	(810)
Mindset Matters		522	19,777	(14,320)	5,9?9
HAF - BreakOut		22,743	400,537	(423,280)
Move with Bath			10,682	(4,807)	5,875
Farleigh Performance			5,805	(980)	4,825
Hitz			45,579	45,579
Total restricted funds		253,466	628,312	703,457	178,321
Total funds		485,595	914,416	1,056,138	343,873

									Total funds
					Unrestricted		funds	Restricted	at 30June
					General f	Designated		funds	2023
Tangible		fixed assets					4,461		4,461
Current	assets				142,325		71,895	119,262	333,482
Current	liabilities
Total net		assets			54,947		76,356	119,262	250,565
									Total funds
					Unrestricted		funds	Restricted	at 30June
					General	Designated		funds	2022f
Tangible		fixed assets					7,839		7,839
Current	assets				130,246		71,895	178,321	380,462
Current	liabilities								44,428
Total net		assets			85,818		79,734	178,321	343,873
20 Analysis			ofnet funds
						At 1July		Financing	At 30June
							2022	cash flows	2023
Cash at	bank		and	in hand			268,956	59,424	209,532
Net debt						268,956		59,424	209,532
						At 1July		Financing	At 30June
							2021	cash flows	2022
Cash at	bank		and	in hand
Net debt