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2022-08-31-accounts

Company no. 07273748 Charity no. 1137395

Bristol Rugby Community Foundation Report and Audited Financial Statements 31 August 2022

Bristol Rugby Community Foundation

Reference and administrative details

For the year ended 31 August 2022

Company number 07273748 Charity number 1137395 Registered office and South Stand, Ashton Gate Stadium operational address Ashton Gate 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: Nicholas Fenton-Wells appointed on 16 January 2023 Kevin Jones Michael Lea Victoria Long Charles Russell-Smith Nominated trustee of corporate director Bristol Rugby Club Limited: Mark Tainton resigned on 30 June 2022 Thomas Tainton appointed 1 September 2022 Senior management team Craig Capel Bankers Lloyds Bank plc Santander Corporate Banking 284 Wells Road Bridle Road Knowle Bootle Bristol Merseyside BS4 2PY L30 4GB Auditors Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

The trustees present their report along with the financial statements of the charity for the year ended 31 August 2022.

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

Bristol Rugby Community Foundation is a company limited by guarantee, incorporated on 4 June 2010 and is a registered charity (no. 1137395). The company was established under a Memorandum of Association and is governed under its Articles of Association. The rebrand of the professional sport club Bristol Bears in 2018 also applied to Bristol Rugby Community Foundation as the club’s official charity. A ‘working’ name of Bristol Bears Community Foundation was registered with and recognised by the Charity Commission in 2018. The association with the professional sport club continues to enhance the connection of both parties within the community we serve. The rest of the report will make reference to Bristol Bears Community Foundation (BBCF).

Appointment of trustees

The trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are set out on page 1.

Bristol Bears Community Foundation recruit trustees as and when required to do so by charitable law, best practice guidance, or as and when a clear need has been identified. Potential trustees are identified and interviewed by trustees and/ or other selected persons in order to assess suitability to assist in the effective management and guidance of the charity. On appointment, trustees complete a register of interests and undertake an induction programme that includes the familiarisation with the purpose and operation of the charity, its strategies and objectives.

Organisation

The trustee board comprises of six trustees; three independent trustees, two who are connected to Bristol Bears and one trustee who represents Bristol Bears. The trustees meet on a quarterly basis and a Community Development Manager is appointed by the trustees to manage the day to day operations of the charity. The Community Development Manager also attends trustee meetings.

Bristol Bears Community Foundation employed 16 staff; 13 full time, 3 part time. 5 programme Managers are responsible for the delivery and development of specific programmes, supported by the Community Development Manager, Craig Capel.

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. The Covid-19 pandemic continued to pose a significant risk to the Foundation in terms of organisational outcomes and financial stability. To manage the risk appropriately the finance committee continued to be on hand and support where necessary and continued to do so as the risk of Covid-19 to the Foundation dissipated.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

Objectives and activities

The exclusively charitable objects for which the charity is established are:

To achieve the objectives the charity structures its service delivery around four main programme pillars:

Policies adopted to further the charity’s objectives

Bristol Bears Community Foundation exists to improve the life of people in the South West of England through the use of sport and physical activity.

The trustees are mindful of the Charity Commission’s guidance on public benefit and have developed high-quality sporting and healthy recreation activities that benefit the community, especially those who are designated as ‘disadvantaged’, by equipping those people with the skills and qualities to improve their lives.

These activities are available to all people in the South West of England and surrounding areas.

Fundraising practices

Bristol Bears Community Foundation is not a member of the fundraising regulator due to the limited amount of fundraising it engages in. To date, the Foundation has not received any complaints with regards to fundraising activities and are 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 Bears Community Foundation does not employ or engage with any external fundraising agencies and do not undertake any street-fundraising or telephone cold-calling. All online fundraising was managed through JustGiving.

Achievements and performance

The commencement of the 2021/22 academic year without any pandemic-induced restrictions or worry was a welcome time for us all, not least the numerous partners and beneficiaries Bristol Bears Community Foundation works with. Following the easing of restrictions over the previous academic year, it was clear from partnership and delivery discussions that schools were very keen to see the return of Foundation colleagues to their sites.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

The year saw an increase in the number of partner schools requesting provision, outweighing the demand pre-pandemic. There is little doubt that the positive response by Bristol Bears Community Foundation to the needs of children and young people during difficult times has contributed significantly to the reputation of the Foundation and Club. Programme delivery was well timetabled and staffing capacity was quickly reached with reference to available delivery slots for partner secondary schools requesting education intervention programmes, notably, Bright Sparks and Bear in Mind.

The Foundation saw the return of rugby participation festivals as we know them after two years of restrictions or cancelled events. The Land Rover Premiership Rugby Cup was a particular highlight when more than 30 junior teams from across the community joined us at Bristol Grammar School Sports Ground early in the season. This was the first opportunity for most young players to be involved in such an event for too long. Bristol Bears first team players Jake Heenan and Harry Thacker were joined by Academy star Paddy Pearce at the festival to meet the teams and conduct festival presentations.

Bristol Bears player engagement in Foundation programmes and across matchday activities was very much reignited during the 2021/22 season. Through the support of players from the men’s leadership group in addition to the commitment from Bristol Bears Women, professional players have contributed a staggering 600+ hours of community engagement across primary to older people provision.

Children and young people from a number of BBCF programmes enjoyed a fun-filled day of rugby, team building and educational activities at the Community Foundation’s Celebration of Sport festival held at Shaftesbury Park. The event, sponsored by Bears principal partner Ravenscroft, saw men’s players Joe Joyce and Piers O’Conor and women’s stars Amber Reed, Simi Pam, Daisie Mayes, Delaney Burns, Holly Phillips and Alice Lockwood drop in to coach, teach and meet the young people at the home of Dings Crusaders and Bristol Bears Women. The event also saw a number of corporate and funding partners observe and engage in relevant activities across the Shaftesbury Park site.

Rob Camm was presented with the Special Recognition Award at the Premiership Rugby Parliamentary Awards for his contribution to the BBCF Wheelchair Sport programme. The Parliamentary Awards, returning after a 2 year hiatus due to the pandemic, saw a crowded terrace at the House of Commons celebrate the achievements of five inspirational individuals. Each has either personally benefitted from, or helped deliver, Premiership Rugby’s community programmes which are designed to provide sporting opportunities to young people, no matter their background or ability, so they can fulfil their potential.

Rob was left paralysed from the neck down after a car accident at just 19 years old. In a story of sensational determination and mental resilience, Rob used his love of rugby to adjust to a new way of living, and to help others. With improved independence learning to drive a motorised wheelchair using only his chin, Rob found the strength and confidence to return to an alternative game to the game he loved. Here he has risen to become the highly regarded Head Coach for Bristol Bears Wheelchair Rugby Club.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

A truly exceptional leader in every sense, Rob is a role model and inspiration for our fans, colleagues, and the wheelchair rugby players who he encourages by delivering weekly engaging and progressive training sessions catering for every ability and disability. Not only has Rob improved the lives of the players he interacts with, proving that anything is possible, he has enriched the lives of his father and two care assistants who have also become immersed in the sport, embracing the rugby community.

During the period 1 September 2021 to 31 August 2022, the charity delivered the following programmes and services:

Bright Sparks

Bright Sparks is a physical activity and education programme that works with young people who are at risk from persistent non-attendance, permanent exclusion, poor behaviour and poor life choices. The programme is a 38-week placement in secondary schools for groups of up to 16 young people, with two-hour long weekly inputs – one hour practical and one hour classroom based. Bright Sparks clearly demonstrates to young people the benefits of positive life-choices, such as reward in return for commitment, but also the consequences of poor choices, such as exclusion, anti-social behaviour and entry into the criminal justice system.

PE Provision (Trinity Academy & Bristol Cathedral Choir School)

A partnership with a new secondary school located in the north of the city, Trinity Academy enlisted the curriculum and extra-curricular support of Bristol Bears Community Foundation to deliver the PE programme of study for new year 7 and 8 students enrolled at the site. Hosted at the impressive facilities at Lockleaze Sports Centre whilst the Academy’s new build is underway, BBCF provides a broad scheme of work for students in line with National Curriculum outcomes as well as the key values of the Trust. PE provision provided by BBCF was also sought by Bristol Cathedral Choir School, another trust school linked with Trinity Academy, providing yet more specialist coaching in addition to the established PE team.

Bear in Mind

Bear in Mind is a health and wellbeing programme aimed at equipping girls in secondary education with the tools to build self-confidence and to cope with the wider issues faced by young women across modern society today. The programme encourages girls to not only maintain an interest in sport and physical activity but to also investigate topics such as stress, resilience, self-care, body image, impact of social media and positive relationships.

Player Development Camps

BBCF run physical activity and education camps that cater for players of all abilities by equipping them with the skills essential to perform at their best through fun, game-sensed coaching sessions. Camps are supported by senior players and staff from Bristol Bears adding more value to the experience of young people.

Spectrum Sports

Spectrum Sports is a tailored programme of PE & Sport delivery, resourcing and staff development specifically for the Special Educational Needs and Disability (SEND) sector. Designed and created by qualified SEND education teachers and experienced inclusion coaches, Spectrum Sports provides meaningful access to curriculum, participation, and competition in a broad and balanced range of PE & Sport contexts. All Spectrum Sports delivery and support is derived from and grounded in our SEND PE & Sport Overview, providing a full breakdown of our purpose, approach and the content available, enhanced on a day-to-day basis by full and robust “sport specific” Resource Packs – catering for all ages (0-25) and all abilities.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

All Move

The All Move project is a physical activity challenge for people with a learning disability/ autism aged 11-16 in schools in the region of Bristol Bears Community Foundation. The project aims to:

Project Rugby

Project Rugby is a grassroots project designed to increase participation in under-represented communities. Project Rugby specifically engages with diverse ethnic communities people, those from low socio-economic backgrounds, and disabled participants. The project aims to provide accessible opportunities to play rugby, and transition new players and volunteers into local grassroots rugby clubs.

Golden Memories

Golden Memories is an offer of formal and informal targeted activities in a wide range of community, retirement and care settings for participants aged 50+. Whilst specifically designed to support individuals living with dementia, age related disability and those effected by social isolation, Golden Memories is an inclusive programme which focuses on social connectivity, shared reminiscence and physical activity. Programme delivery encompasses rich and broad engagement methods, including outcome driven telephone befriending, social reminiscence groups, walking sport, age appropriate and adapted physical engagement and more recently the development of Sensory Walks and Sensory Stories. Peer support including mentoring and volunteering is a core component of our Golden Memories ethos.

HITZ

HITZ uses rugby’s core values of teamwork, respect, enjoyment, discipline and sportsmanship to get young people not in education, training or employment (NEET) back into education, training, apprenticeships and/or employment. The Community Foundation’s 13-week programme is based at Lockleaze Sports Centre offering a relaxed environment targeted at 16-24 year-olds to improve their functional maths and English, develop valuable life skills and gain important qualifications alongside experience from work placements and employer-led sessions. The programme also offers essential enrichment and sporting activities which supports the development of the whole individual through not only improving their mental but physical wellbeing as well. Participants from the HITZ programme regularly report an increase in resilience, self-confidence and aspiration as a result of their involvement, and over 70% go on to achieve a positive progression into further education, training or employment.

Somerset Works

Bristol Bears Community Foundation teamed up with Somerset Works to offer some alternative opportunities for 16-18 year olds who are not in education, employment or training. For a day a week, young people engaged in a range of employability and enrichment activities designed to improve the confidence of young people in addition to preparing them for work or further training.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

Premiership Rugby Champions

Delivered nationally by Premiership Rugby clubs’ community departments and foundations, Premiership Rugby Champions is the collective name for a suite of interactive projects for children aged seven to eleven which takes a holistic approach to teaching children about a number of themes and topics including; health & wellbeing, numeracy and resilience all with a tag rugby focus.

RISE

RISE aims to support the development of children & young people’s mental health & wellbeing through the use of both physical activity and classroom sessions that explore a range of themes and issues.

At its core, the programme nurtures improvements in the following personal qualities:

Wheelchair Rugby

Bristol’s first adult wheelchair rugby club was launched in 2018 with the introduction of the ‘Bristol Bears’. Wheelchair Rugby (adults) offers weekly sessions welcoming anyone who would like to experience the sport – either as an absolute beginner or a seasoned athlete. Sessions provide meaningful pathways into social sport with embedded competitive opportunities, through a fully inclusive club environment.

Wheelchair Sport (Children in Need)

Inclusive Community Sport at Bristol Bears Community Foundation offers both defined adults pathways to participation and competition in Wheelchair Rugby; and accessible weekly sessions for children and young people to engage in a range of meaningful Inclusive Sport and Physical Activity.

The Foundation’s Inclusive Sport and Physical Activity Provision (encompassing our youth Wheelchair Sport programme) runs weekly face-to-face sessions, weekly online activity sessions when we cannot meet in person; as well as holiday club engagement and schools outreach across Bristol, South Gloucestershire and North Somerset.

Southmead Hub

The Southmead Intergenerational HUB looks to better connect older people, younger people and families in these disadvantaged groups through the provision of inclusive physical activity sessions. These sessions aim to improve the physical and mental health of the Southmead community, firstly through increased physical activity, but also through improved intergenerational and community cohesion.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

Plans

The unveiling of a new strategy for Bristol Bears Community Foundation which sets out our clear objectives for the charity is imminent. The strategy identifies two clear purposes with reference to our role across the region. ‘Foundation’ activities, working with the most disadvantaged members of our community to help improve their lives, remains our core business alongside a developing ‘Community Rugby’ offer that is very much about growing our game. Supporting our constituent clubs through a compelling player, coach, and club development scheme known locally as Club Connexion will not only grow our game but will continue to contribute positively to the reputation of both the Club and Foundation. In addition, our community rugby offer will provide yet further unrestricted income that will be used to support underfunded programmes and contribute to the overall reserves of the charity.

Sustainability is a key focus for the Foundation with a continued tactic of working in identifying and working with prospective trusts and foundations in order to seek multi-year funding for local programmes in particular. Relationships with a number of new and existing local corporate partners around the employability development of young people continue to develop as part of our broader aspirations to link our programmes with positive destinations; further training, education and employment.

Financial review

The results for the year ended 31 August 2022 show a net income of £95,313 (2021: £8,938). Total incoming resources were £598,703 (2021: £404,893) and resources expended were £503,390 (2021: £395,955).

The charity has seen a marked increase in restricted income during the year ended 31 August 2022, £178,425. This compares to £118,634 in 2021 and is influenced positively by our ability to again deliver restricted fund programmes outside of pandemic lockdown restrictions.

Funding from trusts and foundations remains an important source of funding for the charity with £101,205 of income coming from trusts including grants from Royal Mencap Society, Nisbet Trust and Children in Need. We will continue to work on identifying prospective trusts and foundations and seeking more multi-year funding opportunities.

Income from Player Development Camps increased significantly when compared to the previous year. Income was £83,033 up from £49,805 in 2021 demonstrating our intention and capacity to grow community rugby provision outside of our core Foundation activities.

Revenue from general donations totalling £76,827 was up from the previous year (2021: £50,810) reflecting an increase in positive engagement with corporate partners and individual donations often linked with matchday and festival activities. This will be an area that the Charity will seek to build going forwards through a more sophisticated approach to donor management and communications.

‘Legal and professional fees’ increased from the previous year, £16,990 when compared to £13,238 in 2021.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

Reserves

It is the policy of Bristol Bears Community Foundation to retain reserves to the level required to provide sufficient funds to cover wages and administration costs for a period of at least six months (£240,000).

Total unrestricted reserves held by the charity at 31 August 2022 were £211,999 (2021: £92,244) which falls marginally short of the charity’s target level of reserves. The trustees are monitoring this and plan to increase reserves as the charity embarks on a new strategy for growth and sustainability.

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:

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.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2022

Auditors

Godfrey Wilson Limited were appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 24 April 2023 and signed on their behalf by

Charles Russell-Smith

Charles Russell-Smith - Chair

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Independent auditors' report

To the members of

Bristol Rugby Community Foundation

Opinion

We have audited the financial statements of Bristol Rugby Community Foundation (the 'charity') for the year ended 31 August 2022 which comprise the statement of financial activities, balance sheet 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.

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Independent auditors' report

To the members of

Bristol Rugby Community 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.

12

Independent auditors' report

To the members of

Bristol Rugby Community 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:

▪Testing transactions that are unusual or outside the normal course of business.

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.

13

Independent auditors' report

To the members of

Bristol Rugby Community 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: 26 April 2023

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

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Bristol Rugby Community Foundation

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

For the year ended 31 August 2022

Note
Income from:
Donations
3
Charitable activities
5
Other trading activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
19,500
57,327
158,925
350,014
-
12,350
-
587
178,425
420,278
-
2,625
203,050
297,715
203,050
300,340
(24,625)
119,938
183
(183)
(24,442)
119,755
53,826
92,244
29,384
211,999		 2022
Total
£
76,827
508,939
12,350
587
598,703
2,625
500,765
503,390
95,313
-
95,313
146,070
241,383		 2021
Total
£
50,810
347,401
6,596
86
404,893
1,986
393,969
395,955
8,938
-
8,938
137,132
146,070

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.

15

Bristol Rugby Community Foundation

Balance sheet

As at 31 August 2022

Note
Fixed assets
Tangible assets
10
Current assets
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:
General funds
Total charity funds		 £
104,216
180,763
284,979
(45,992)		 2022
£
2,396
238,987
241,383
29,384
211,999
241,383		 2021
£
2,764
42,926
158,637
201,563
(58,257)
143,306
146,070
53,826
92,244
146,070

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 24 April 2023 and signed on their behalf by

Charles Russell-Smith

Charles Russell-Smith - Chair

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Bristol Rugby Community Foundation

Statement of cash flows

For the year ended 31 August 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
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		 2022
£
95,313
1,877
(587)
(61,290)
(12,265)
23,048
587
(1,509)
(922)
22,126
158,637
180,763		 2021
£
8,938
7,489
(86)
(3,814)
32,327
44,854
86
(1,174)
(1,088)
43,766
114,871
158,637

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

17

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

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 Rugby Community 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, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items 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 coaching or training activities is deferred until criteria for income recognition are met.

d) 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.

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.

18

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

1. Accounting policies (continued)

e) 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.

f) 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.

g) 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.

h) Allocation of support and governance costs

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

2021
2022
Raising funds 0.6%
0.0%
Charitable activities 99.4%
100.0%
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:
Sports equipment 25% straight line
Computer equipment 25% straight line
Furniture and fittings 25% straight line

i) Tangible fixed assets

Items are capitalised where the purchase price exceeds £500.

j) 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.

k) 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.

19

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

1. Accounting policies (continued)

l) 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.

m) 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.

n) Operating leases

Rentals paid under operating leases are charged to the statement of financial activities as they fall due.

o) Accounting estimates and key judgements

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

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

There are no sources of estimation uncertainty or judgements made that have a significant effect on the amounts recognised in the financial statements.

20

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

2. Statement of financial activities: prior year comparative

Income from:
Donations
Charitable activities
Other trading activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and net movement in funds
Income from donations
General donations and gift aid
General donations and gift aid
Coronavirus Job Retention Scheme grant
Total donations		 Restricted
£
£
13,014
37,796
105,620
241,781
-
6,596
-
86
118,634
286,259
-
1,986
94,136
299,833
94,136
301,819
24,498
(15,560)
Restricted
£
£
19,500
57,327
Restricted
£
£
13,014
17,804
-
19,992
13,014
37,796
Unrestricted
Unrestricted
Unrestricted		 2021
Total
£
50,810
347,401
6,596
86
404,893
1,986
393,969
395,955
8,938
2022
Total
£
76,827
2021
Total
£
30,818
19,992
50,810

3. Income from donations

4. Government grants

The charitable company receives government grants, defined as funding from Children in Need to fund charitable activities. The total value of such grants in the period ending 31 August 2022 was £31,710 (2021: £Nil). In the period ending 31 August 2021 the charitable company received government support under the Coronavirus Job Retention Scheme to fund charitable activities. The total value of such grants was £19,992. There are no unfulfilled conditions or contingencies attaching to these grants.

21

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

5. Income from charitable activities

Income from charitable activities
All Move
Bear in Mind
Bright Sparks
Children in Need
Golden Memories
Hitz
Landrover Cup
PE Provision
Project Rugby
Premiership Rugby Champions
Rugby Camps
Somerset Works
Southmead Hub
Spectrum
Super Sunday
Other activities
Total charitable activities
Prior year comparative:
Bear in Mind
Bright Sparks
Digital Transformation Project
Golden Memories
Hitz
PE Provision
Project Rugby
Rise
Rugby Camps
Southmead Hub
Spectrum
Tackling Health
Wheelchair Rugby
Other activities
Total charitable activities		 Restricted
£
£
15,490
-
-
19,500
10,000
58,380
31,710
-
-
3,018
-
20,299
-
4,500
-
57,333
57,720
-
-
7,600
-
83,033
-
15,168
44,005
-
-
73,570
-
2,673
-
4,940
158,925
350,014
Restricted
£
£
-
5,100
10,000
40,535
-
7,000
10,000
875
-
21,086
-
26,774
34,636
-
25,000
1,900
-
49,806
23,709
-
1,000
62,975
-
18,525
1,275
2,005
-
5,200
105,620
241,781
Unrestricted
Unrestricted		 2022
Total
£
15,490
19,500
68,380
31,710
3,018
20,299
4,500
57,333
57,720
7,600
83,033
15,168
44,005
73,570
2,673
4,940
508,939
2021
Total
£
5,100
50,535
7,000
10,875
21,086
26,774
34,636
26,900
49,806
23,709
63,975
18,525
3,280
5,200
347,401

22

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

6. Total expenditure

Total expenditure
Staff costs (note 8)
Direct project costs
Coaching costs
Kit and equipment
Van hire
Insurance
Rent
Premises expenses
Travel and subsistence
Office costs
Fundraising
Bank charges
Legal and professional fees
Depreciation
Sub-total
Total expenditure
Allocation of support and governance
costs		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
2,625
-
-
-		 Charitable
activities
£
316,144
42,829
25,286
30,325
4,409
-
-
-
-
-
-
-
-
-		 Support and
governance
costs
£
39,576
-
-
-
-
4,446
3,416
314
569
14,322
-
262
16,990
1,877		 2022 Total
£
355,720
42,829
25,286
30,325
4,409
4,446
3,416
314
569
14,322
2,625
262
16,990
1,877
2,625
-		 418,993
81,772		 81,772
(81,772)		 503,390
-
2,625 500,765 - 503,390

Governance costs during the year were £5,716.

23

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

6. Total expenditure (continued) Prior year comparative:

Staff costs (note 8)
Direct project costs
Coaching costs
Kit and equipment
Van hire
Insurance
Rent
Premises expenses
Travel and subsistence
Office costs
Bank charges
Legal and professional fees
Depreciation
Sub-total
Total expenditure
Allocation of support and governance
costs		 Raising
funds
£
1,514
-
-
-
-
-
-
-
-
-
-
-
-		 Charitable
activities
£
252,853
27,263
16,409
14,271
4,436
-
-
-
-
-
-
-
-		 Support and
governance
costs
£
39,432
-
-
-
-
2,305
3,317
1,187
520
11,374
347
13,238
7,489		 2021 Total
£
293,799
27,263
16,409
14,271
4,436
2,305
3,317
1,187
520
11,374
347
13,238
7,489
1,514
472		 315,232
78,737		 79,209
(79,209)		 395,955
-
1,986 393,969 - 395,955

Governance costs during the year were £5,502.

24

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

7. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Trustees' indemnity insurance
Auditors' remuneration:
▪Statutory audit (including VAT)
▪Payroll (including VAT)		 2022
£
1,877
Nil
Nil
1,036
4,680
1,274		 2021
£
7,489
Nil
Nil
1,122
4,380
815

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
324,010
20,237
11,473
355,720		 2021
£
268,775
16,143
8,881
293,799

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

The key management personnel of the charitable company comprise the trustees and senior management team. The total employee benefits (salary and pension costs) of the key management personnel were £44,165 (2021: £41,990).

Average head count 2022
No.
16		 2021
No.
12

9. Taxation

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

25

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

10. Tangible fixed assets

Cost
At 1 September 2021
Additions in year
At 31 August 2022
Depreciation
At 1 September 2021
Charge for the year
At 31 August 2022
Net book value
At 31 August 2022
At 31 August 2021
11. Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
12. Creditors : amounts due within 1 year
Trade creditors
Accruals
Deferred income
Other creditors		 Sports
equipment
£
27,639
-
27,639
26,694
945
27,639
-
945		 Computer
equipment
£
11,963
1,509
13,472
10,144
932
11,076
2,396
1,819		 Furniture
and fittings
£
5,118
-
5,118
5,118
-
5,118
-
-
2022
£
32,729
2,317
67,984
1,186
104,216
2022
£
10,881
12,597
14,400
8,114
45,992		 Total
£
44,720
1,509
46,229
41,956
1,877
43,833
2,396
2,764
2021
£
6,129
1,721
31,662
3,414
42,926
2021
£
10,807
18,757
18,250
10,443
58,257

26

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

13. Deferred income

Deferred income
At 1 September 2021
Deferred during the year
Released during the year
At 31 August 2022		 2022
£
18,250
14,400
(18,250)
14,400		 2021
£
-
18,250
-
18,250

Deferred income consists of income received in advance of the provision of service delivery.

14. Analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at 31 August 2022
Prior period comparative:
Tangible fixed assets
Net current assets
Net assets at 31 August 2021		 £
-
29,384
29,384
£
-
53,826
53,826
Restricted
funds
Restricted
funds		 £
2,396
209,603
211,999
£
2,764
89,480
92,244
Unrestricted
funds
Unrestricted
funds		 Total
funds
£
2,396
238,987
241,383
£
2,764
143,306
Total
funds
146,070

27

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

15. Movements in funds

Restricted funds
All Move
Bear in Mind
Bright Sparks
Children in Need
Hitz
Project Rugby
Rise
Southmead Hub
Wheelchair Rugby
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
September
2021
£
-
-
10,000
4,633
-
-
26,092
12,441
660
53,826
92,244
92,244
146,070		 Income
£
15,490
4,000
13,000
31,710
12,500
57,720
-
44,005
-
178,425
420,278
420,278
598,703		 £
(15,673)
(4,000)
(13,005)
(31,141)
(12,500)
(57,204)
(25,658)
(43,869)
-
(203,050)
(300,340)
(300,340)
(503,390)
Expenditure		 Transfers
between
funds
£
183
-
-
-
-
-
-
-
-
183
(183)
(183)
-		 £
-
-
9,995
5,202
-
516
434
12,577
660
At 31
August
2022
29,384
211,999
211,999
241,383

Purposes of restricted funds:

All Move

The All Move project is a physical activity challenge for people with a learning disability/autism aged 1116 in up to 10 schools in the region of Bristol Bears Community Foundation. The grant covers the operating and administrative costs of staff delivering and facilitating the project and includes:

Bear in Mind

Bear in Mind is a health and wellbeing programme aimed at equipping girls in secondary education with the tools to build self-confidence and to cope with the wider issues faced by young women across modern society today. The programme encourages girls to not only maintain an interest in sport and physical activity, but also investigate topics such as stress, resilience, self-care, body image, the impact of social media and positive relationships. Navigating through adolescence towards adulthood can be an arduous pathway, the Bear in Mind programme endeavours to help this process by helping the girls to focus on themselves and what is important, by adopting a growth mindset, by daring to be themselves and surrounding themselves with people who value them as they are.

28

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

15. Movements in funds (continued)

Purposes of restricted funds (continued)

Bright Sparks

Remote volunteering opportunities for employees of Hargreaves Lansdown. Volunteers engaged in regular live and shared pre-recorded content around issue based topics relevant to the learners including; coping with stress, adversity, and goal setting.

Rob Olorenshaw kindly donated the cost of supporting one ‘Bright Spark’ throughout the duration of the programme. In addition, Rob regularly donated his time to work with and mentor one young man on the programme at a partner school.

Children in Need (formerly Wheelchair Sport)

This project will provide wheelchair sport and inclusive physical activity sessions to disabled young people.

The grant will be used to make the following differences for children and young people:

Hitz

Funding from Molson Group was specifically used to support the employability outcomes of the Bristol Bears HITZ programme. HITZ learners engaged in a number of planned activities at Molson and their partner sites across the academic year. Engagement sessions included tours of sites, work placements, job application and interview techniques.

Project Rugby

Project Rugby is designed to increase participation in the game by people from traditionally underrepresented groups:

The programme engages participants (aged 14+ and 16+ for disabled people). Local delivery plans will be developed in partnership with the RFU, providing accessible opportunities for people to participate in the game and to support and transition players into longer term participation.

Rise

Funding must support the delivery of targeted Bristol Bears Community Foundation programmes that are enhanced further through the offer of complimentary tickets to Bristol Bears matchdays for community participants. The Club and Foundation will work together to provide access to up to 3,000 complimentary tickets each year for the most disadvantaged people in our community (lowest 30% IMD). Bristol Bears & Bristol Bears Community Foundation will provide a range of matchday activations for community participants that will promote the Club and Ashton Gate Stadium. This will include player and staff engagement where possible.

29

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

15. Movements in funds (continued) Purposes of restricted funds (continued) Southmead Hub

The Southmead Intergenerational HUB looks to better connect older people, younger people and families in these disadvantaged groups through the provision of inclusive physical activity sessions. These sessions aim to improve the physical and mental health of the Southmead community, firstly through increased physical activity, but also through improved intergenerational and community cohesion.

Wheelchair Rugby

To support the return to action and ongoing sustainable development of the weekly adults wheelchair rugby provision.

Prior year comparative:

Restricted funds
Bright Sparks
Children in Need
Golden Memories
Hitz
Project Rugby
Rise
Southmead Hub
Spectrum Sport
Wheelchair Rugby
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 £
-
16,807
-
-
-
12,521
-
-
-
29,328
107,804
107,804
137,132
At 1
September
2020		 Income
£
£
13,014
(3,014)
-
(12,174)
10,000
(10,000)
10,000
(10,000)
34,636
(34,636)
25,000
(11,429)
23,709
(11,268)
1,000
(1,000)
1,275
(615)
118,634
(94,136)
286,259
(301,819)
286,259
(301,819)
404,893
(395,955)
Expenditure		 £
£
-
10,000
-
4,633
-
-
-
-
-
-
-
26,092
-
12,441
-
-
-
660
-
53,826
-
92,244
-
92,244
-
146,070
At 31 August
2021
Transfers
between
funds		 £
£
-
10,000
-
4,633
-
-
-
-
-
-
-
26,092
-
12,441
-
-
-
660
-
53,826
-
92,244
-
92,244
-
146,070
At 31 August
2021
Transfers
between
funds
53,826
92,244
92,244
146,070

30

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2022

16. Operating lease commitments

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

Amount falling due:
Within 1 year
Within 1 - 5 years		 2022
£
3,917
979
4,896		 2021
£
3,917
4,896
8,813

17. Related party transactions

During the year Mike Lea, trustee, was also a trustee of Bristol City Robins Foundation. In the year BBCF spent £400 (2021: £nil) with Bristol City Robins Foundation, relating to programme delivery. Mike Lea is also a trustee of the Bristol Cathedral Choir School, in the year BBCF received £12,845 (2021: £nil) from Bristol Cathedral Choir School for PE programme delivery. Mike Lea is also a trustee of Cathedral Schools Trust, of which Trinity Academy is a part. During the year BBCF received £41,105 (2021: £26,774) from Trinity Academy for PE programme delivery.

Vicki Long was appointed CFO of Ashton Gate Ltd in August 2022. During the year BBCF paid £14,786 for rent, IT and facility hire, and £19,282 for other services to Ashton Gate Ltd. BBCF have also received £247 in the year from Ashton Gate Ltd for vehicle hire and as donations. There has been no significant change in the nature or size of these transactions since Vicki's appointment and transactions took place on an arm's length basis.

31