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← Bristol Rugby Community Foundation

2023-08-31-accounts

Company no. 07273748 Charity no. 1137395

Bristol Rugby Community Foundation Report and Unaudited Financial Statements

31 August 2023

Bristol Rugby Community Foundation

Reference and administrative details

For the year ended 31 August 2023

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:
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
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

The trustees present their report along with the financial statements of the charitable company for the year ended 31 August 2023.

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

Structure, governance and management

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 19 staff; 15 full time, 4 part time. 6 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 manage and lessen these risks.

2

Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

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 five main programme pillars:

Our Vision – Inspire our community to unlock their potential and improve their lives.

Our Mission – Use sport and physical activity to support the most disadvantaged members of our community.

The Foundation's strategic objectives:

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 undertake any street-fundraising or telephone cold-calling. All online fundraising was managed through JustGiving.

3

Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

Achievements and performance

Bristol Bears Community Foundation is proud to play our part in supporting the emergence of Bristol’s first inclusive rugby team, Kingswood AIR (All Inclusive Rugby). Kingswood AIR is the perfect inclusive environment for young people with additional needs to access weekly rugby in a really meaningful way. The Foundation's involvement with AIR has really been to nurture the fantastic group of volunteers and coaches, so that they can help the young people thrive.

The Community Foundation’s relationships with community grassroots rugby clubs are something special and Kingswood RFC in recent years have been true evidence of this. From the Foundation’s help in starting up Kingswood’s Walking Rugby section back in May 2017, now to the ongoing support of Kingswood AIR, it’s great to see our local clubs providing additional formats to truly cater for everyone in our community.

The work of the Foundation at Kingswood Rugby Football Club has been made possible by Project Rugby, a collaboration between Premiership Rugby and England Rugby, supported by Gallagher, and delivered by Premiership Rugby club community departments or Foundations. With this vital funding, Bristol Bears Community Foundation inclusion coaches have been able to support weekly Kingswood AIR sessions.

The success of Kingswood AIR was acknowledged in its first full season as the team picked up the ‘Bristol Young Heroes award’. The team has been rewarded with trips to Ashton Gate Stadium, away trips to play at The Rec in Bath, and even an international inclusive Rugby festival in Mirano, Italy supported by Bristol Bears Community Foundation colleagues.

Bristol Bears Community Foundation offered its most accessible matchday ever with the launch of a ‘sensory safe space’ at Ashton Gate during the Gallagher Premiership clash with Northampton Saints in March 2023. Invited participants from Bears’ school and community programmes benefited from the availability of the ‘safe space’ before, during and after the game. With a Mobiloo accessible changing vehicle onsite for the first time for a Bears home game, also, we created the stadium’s most accessible offer to date and provided two further opportunities for young people and their families across the rest of the 22/23 Premiership Rugby season.

The 22/23 Defender Premiership Rugby Cup was a particular highlight when more than 30 junior teams from across the combination joined us at Bristol Grammar School Sports Ground early in the season. Bristol Bears first team players Jake Heenan, Kieran Marmion and Harry Ascherl were at the festival to meet the teams and conduct festival presentations.

Bristol Bears player engagement in Foundation programmes and across matchday activities continues to be unwavering. Through the support of players from the men’s leadership group in, addition to the commitment from Bristol Bears Women, players have contributed a staggering 700+ 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 hosted at Ashton Gate Stadium. The event saw men’s players Joe Joyce, Sam Jeffries and Rich Lane, along with women’s players Holly Phillips, Daisie Mayes, Reneeqa Bonner and Tilly Smale drop in to coach, teach and meet the young people at the home of Bristol Bears. The event also saw a number of corporate and funding partners observe and engage in relevant activities and deliver workshops across the Ashton Gate site.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

One suite of workshops supported young people, boys and girls, from our secondary intervention programmes ‘Bright Sparks’ and ‘Bear in Mind’. Both programmes continue to grow and develop to meet the needs of those who are identified by school & academy partners as requiring support. The employability outcomes delivered by Foundation colleagues, and further brought to life by corporate partners, are hugely impressive, helping some of the most disadvantaged and at risk young people be “inspired to aspire”.

The start of the 22/23 season, saw the launch of ‘Club Connexion’ at the Bristol Bears High Performance Centre in early September. 52 coaches attended from 26 combination clubs and were introduced to the programme, alongside a taste of what to expect from coach education workshops planned throughout the season. 9 clubs were subsequently selected by BBCF to be our connected partners for the season, all benefiting from our player, coach and club development programme. No less than 149 coaches took part in coach education workshops across October 2022 to May 2023.

Community Foundation colleagues also coached 2,109 young players during the 22/23 season, a 27% increase when compared to the previous year of community rugby activity.

During the period 1 September 2022 to 31 August 2023, 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.

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.

Club Connexion

‘Club Connexion’ is our brand new community rugby programme that aims to be the best resource for player, coach, and club development for our local combination rugby clubs. Member clubs can support their own players development through engaging with Bristol Bears Player Development Camps, Masterclass and Super Sundays, in addition to developing their own volunteer workforces’ coaching practice, as part of well-planned and relevant coach education workshops hosted at club sites. With the support of Gallagher, targeted participants engaged in Foundation activities are being encouraged to join partner ‘Club Connexion’ clubs through fully funded community rugby activities.

5

Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

Eagle Project

The Eagle Project was re-established during the 22/23 academic year in order to address the lack of u12 girls playing the game as a result of the RFU’s age grade boundary amends. The double awardwinning Eagle Project is a rolling 6 -12 week rugby programme aimed specifically at girls in Years 7. The project, which scooped the PLAY Award at the Premiership Rugby Parliamentary Awards in 2015 and 2016, aims not only to attract girls to the game, but also help to retain them in the sport as they progress through school and into adulthood.

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.

Player Development Camps

Bristol Bears Community Foundation 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, gamesensed coaching sessions. Camps are supported by senior players and staff from Bristol Bears adding more value to the experience of young people.

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 year 7 and 8 students enrolled at the site. Hosted at the impressive new facilities in Lockleaze, 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.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

Project Rugby

Project Rugby is a grassroots project designed to increase participation in under-represented communities. Project Rugby specifically engages with diverse ethnic communities, 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.

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.

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 7-11 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 adult pathways to participation and competition in Wheelchair Rugby; and accessible weekly sessions for youth participants aged 0-18 years to engage in a range of meaningful inclusive sport and physical activity.

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

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.

Youth Mentoring

Bristol Bears Community Foundation teamed up with Bristol City Council Youth Offending Team as well as CSR partner Goal17 to offer some alternative opportunities for 16-18 year olds who are at risk of not being 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.

Plans for future periods

The delivery of a new strategy for Bristol Bears Community Foundation which sets out our clear objectives for the charity is very much underway. 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 2023 show a net income of £54,399 (2022: £95,313). Total incoming resources were £653,625 (2022: £598,703) and resources expended were £599,226 (2022: £503,390).

The charity has again seen an increase in restricted funding during the year ended 31 August 2023, to £200,558. This compares to £178,425 in 2022 and is influenced positively by our ability to again deliver restricted fund programmes targeting the most disadvantaged members of our community.

8

Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

Funding from local trusts and national funders remains an important source of resource for the charity with £77,044 of income coming from trusts, including grants from The 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 community rugby activity including Player Development Camps and Super Sunday has again followed trend and increased when compared to the previous year. Income was £106,442 up from £83,033 in 2022 demonstrating further our intention and capacity to grow community rugby provision outside of our core Foundation activities.

Revenue from general donations totalling £70,621 is consistent from the previous year (2022: £76,827) reflecting continued positive engagement with corporate partners, as well as 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’ have increased to £17,583 when compared to £16,990 in 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. This equates to approximately £284,000. Total unrestricted reserves held by the charity at 31 August 2023 were £274,063 (2022: £211,999). Whilst this falls marginally short of the charity’s target level of reserves, the trustees are of the opinion that this represents a satisfactory level for current requirements. The trustees will continue to monitor and plan to increase reserves further as the charity moves into the second year of its current 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:

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Bristol Rugby Community Foundation

Report of the trustees

For the year ended 31 August 2023

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

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

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

Independent examiners

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

Approved by the trustees on 22 April 2024 and signed on their behalf by

Charles Russell-Smith

Charles Russell-Smith - Chair

10

Independent examiner's report

To the trustees of

Bristol Rugby Community Foundation

I report to the trustees on my examination of the accounts of Bristol Rugby Community Foundation (the charitable company) for the year ended 31 August 2023, which are set out on pages 13 to 29.

Responsibilities and basis of report

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

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

Independent examiner’s statement

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

Godfrey Wilson Limited also provides payroll services to the charitable company. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

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

11

Independent examiner's report

To the trustees of

Bristol Rugby Community Foundation

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 22 April 2024 Rob Wilson FCA Member of the ICAEW For and on behalf of:

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

12

Bristol Rugby Community Foundation

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

For the year ended 31 August 2023

Note
Income from:
Donations
3
Charitable activities
5
Other trading activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) and net
movement in funds		 Restricted Unrestricted
£
£
15,000
55,621
185,558
371,810
-
20,031
-
5,605
200,558
453,067
-
6,975
208,223
384,028
208,223
391,003
(7,665)
62,064
29,384
211,999
21,719
274,063		 2023
Total
£
70,621
557,368
20,031
5,605
653,625
6,975
592,251
599,226
54,399
241,383
295,782		 2022
Total
£
76,827
508,939
12,350
587
598,703
2,625
500,765
503,390
95,313
146,070
241,383

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

13

Bristol Rugby Community Foundation

Balance sheet

As at 31 August 2023

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		 £
84,673
268,380
353,053
(59,944)		 2023
£
2,673
293,109
295,782
21,719
274,063
295,782		 2022
£
2,396
104,216
180,763
284,979
(45,992)
238,987
241,383
29,384
211,999
241,383

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 22 April 2024 and signed on their behalf by

Charles Russell-Smith

Charles Russell-Smith - Chair

14

Bristol Rugby Community Foundation

Statement of cash flows

For the year ended 31 August 2023

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2023
£
54,399
1,089
(5,605)
19,543
13,952
83,378
5,605
(1,366)
4,239
87,617
180,763
268,380		 2022
£
95,313
1,877
(587)
(61,290)
(12,265)
23,048
587
(1,509)
(922)
22,126
158,637
180,763

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

15

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

1. Accounting policies

a) Basis of preparation

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

Bristol 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.

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Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

1. Accounting policies (continued)

e) Interest receivable

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:

2022
2023
Raising funds 0.0%
0.0%
Charitable activities 100.0%
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.

17

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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.

18

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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 / (expenditure)
Transfers between funds
Net movement in funds
3.
Income from donations
General donations and gift aid
General donations and gift aid		 Restricted
£
£
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
Restricted
£
£
15,000
55,621
Restricted
£
£
19,500
57,327
Unrestricted
Unrestricted
Unrestricted		 2022
Total
£
76,827
508,939
12,350
587
598,703
2,625
500,765
503,390
95,313
-
95,313
2023
Total
£
70,621
2022
Total
£
76,827

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 2023 was £31,710 (2022: £31,710). There are no unfulfilled conditions or contingencies attaching to these grants.

19

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

5. Income from charitable activities

Income from charitable activities
Bear in Mind
Bright Sparks
Children in Need
Eagle project
Golden Memories
Hitz
Landrover Cup
PE Provision
Project Rugby
Premiership Rugby Champions
Rugby Camps
Southmead Hub
Spectrum
Super Sunday
Youth mentoring
Other activities
Total charitable activities
Prior year comparative:
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		 Restricted
£
£
2,700
32,795
11,000
56,500
31,710
-
-
8,410
-
17,688
3,530
10,125
-
4,500
-
51,770
66,984
-
-
7,563
38,000
97,410
31,634
-
-
68,870
-
9,033
-
5,225
-
1,921
185,558
371,810
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
Unrestricted
Unrestricted		 2023
Total
£
35,495
67,500
31,710
8,410
17,688
13,655
4,500
51,770
66,984
7,563
135,410
31,634
68,870
9,033
5,225
1,921
557,368
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

20

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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
£
-
-
-
-
-
-
-
-
-
-
6,975
-
-
-		 Charitable
activities
£
397,128
36,863
33,145
22,127
6,527
-
-
-
-
-
-
-
-
-		 Support and
governance
costs
£
30,402
-
-
-
-
4,617
3,562
234
14,853
23,837
-
284
17,583
1,089		 2023 Total
£
427,530
36,863
33,145
22,127
6,527
4,617
3,562
234
14,853
23,837
6,975
284
17,583
1,089
6,975
-		 495,790
96,461		 96,461
(96,461)		 599,226
-
6,975 592,251 - 599,226

Governance costs during the year were £3,486 (2022: £5,716) .

21

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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
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

22

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

7. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2023 2022
£ £
Depreciation 1,089 1,877
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses Nil Nil
Trustees' indemnity insurance 1,036 1,036
Independent examiners' remuneration (excluding VAT):
Independent examination 2,450 -
Audit - 3,900
Payroll 1,268 1,062
Other services 40 -

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2023
£
391,652
23,298
12,580
427,530		 2022
£
324,010
20,237
11,473
355,720

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 £43,748 (2022: £44,165).

Average head count 2023
No.
18		 2022
No.
16

9. Taxation

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

23

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

10. Tangible fixed assets

Cost
At 1 September 2022
Additions in year
Disposals in year
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
On disposals
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022
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
27,639
-
-
27,639
-
-		 Computer
equipment
£
13,472
1,366
(1,558)
13,280
11,076
1,089
(1,558)
10,607
2,673
2,396		 Furniture
and fittings
£
5,118
-
-
5,118
5,118
-
-
5,118
-
-
2023
£
25,959
1,431
56,681
602
84,673
2023
£
19,137
7,951
19,240
13,616
59,944		 Total
£
46,229
1,366
(1,558)
46,037
43,833
1,089
(1,558)
43,364
2,673
2,396
2022
£
32,729
2,317
67,984
1,186
104,216
2022
£
10,881
12,597
14,400
8,114
45,992

24

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

13. Deferred income

Deferred income
At 1 September 2022
Deferred during the year
Released during the year
At 31 August 2023		 2023
£
14,400
19,240
(14,400)
19,240		 2022
£
18,250
14,400
(18,250)
14,400

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 2023
Prior period comparative:
Tangible fixed assets
Net current assets
Net assets at 31 August 2022		 £
-
21,719
21,719
£
-
29,384
29,384
Restricted
funds
Restricted
funds		 £
2,673
271,390
274,063
£
2,396
209,603
211,999
Unrestricted
funds
Unrestricted
funds		 Total
funds
£
2,673
293,109
295,782
£
2,396
238,987
Total
funds
241,383

25

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

15. Movements in funds

Restricted funds
Bear in Mind
Bright Sparks
Children in Need
Club Connexion
Hitz
Project Rugby
Rise
Southmead Hub
Wheelchair Rugby
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
September
2022
£
-
9,995
5,202
-
-
516
434
12,577
660
29,384
211,999
211,999
241,383		 Income
£
5,700
11,500
32,210
38,000
14,530
66,984
-
31,634
-
200,558
453,067
453,067
653,625		 £
(5,700)
(21,495)
(37,412)
(25,136)
(14,530)
(65,088)
(434)
(37,768)
(660)
(208,223)
(391,003)
(391,003)
(599,226)
Expenditure		 Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 £
-
-
-
12,864
-
2,412
-
6,443
-
At 31
August
2023
21,719
274,063
274,063
295,782

Purposes of restricted funds:

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.

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.

26

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

15. Movements in funds (continued)

Purposes of restricted funds (continued)

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:

Club Connexion

Gallagher ‘Club Connexion’ provides engagement and development opportunities for disadvantaged players, coaches and clubs across our region in line with the Bristol Bears Community Foundation Club & School Connexion strategy. The grant covers the operating and administrative costs of staff delivering and facilitating the project and includes:

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.

27

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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.

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:

Prior year comparative:

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		 £
-
-
10,000
4,633
-
-
26,092
12,441
660
53,826
92,244
92,244
146,070
At 1
September
2021		 Income
£
£
15,490
(15,673)
4,000
(4,000)
13,000
(13,005)
31,710
(31,141)
12,500
(12,500)
57,720
(57,204)
-
(25,658)
44,005
(43,869)
-
-
178,425
(203,050)
420,278
(300,340)
420,278
(300,340)
598,703
(503,390)
Expenditure		 £
183
-
-
-
-
-
-
-
-
183
(183)
(183)
-
Transfers
between
funds		 £
-
-
9,995
5,202
-
516
434
12,577
660
At 31
August
2022
29,384
211,999
211,999
241,383

28

Bristol Rugby Community Foundation

Notes to the financial statements

For the year ended 31 August 2023

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		 2023
£
979
-
979		 2022
£
3,917
979
4,896

17. Related party transactions

During the year Mike Lea, trustee, was also a trustee of Bristol City Robins Foundation. In the year BBCF spent £200 (2022: £400) with Bristol City Robins Foundation, relating to programme delivery. Mike Lea is also a Governor of the Bristol Cathedral Choir School. In the year BBCF received £19,250 (2022: £12,845) from Bristol Cathedral Choir School for PE programme delivery. Mike Lea was also a trustee of Cathedral Schools Trust (until 31 December 2022), of which Trinity Academy is a part. During the year, for the period which he was a trustee, BBCF received £6,580 (2022: £41,105) from Trinity Academy for PE programme delivery.

Vicki Long was appointed CFO of Ashton Gate Ltd in August 2022. During the year BBCF paid £15,242 for rent, IT and facility hire (2022: £14,786), and £26,389 (2022: £19,282) for other services to Ashton Gate Ltd. BBCF have also received £442 (2022: £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.

29