**Charity registration number 1197664**
## **JASON ROBINSON FOUNDATION**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 JANUARY 2023**
## **JASON ROBINSON FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
Mr M Turner Mr A Simmons Mr J T Robinson
**Charity number**
**Charity number** 1197664 **Principal address** 9 Saxton Avenue Bessacarr Doncaster South Yorkshire DN4 7AY **Independent examiner** Brearley & Co Accountants Limited 39/43 Bridge Street Swinton Mexborough South Yorkshire S64 8AP **Bankers** Lloyds 55 High Street Doncaster South Yorkshire DN1 1BH
## **JASON ROBINSON FOUNDATION**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 2|
|Statement of trustees responsibilities|3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 10|
## **JASON ROBINSON FOUNDATION**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 31 JANUARY ���3**_
The trustees present their annual report and financial statements for the year ended 31 January 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
The principle activity was that of education & training of the advancement of health or saving of lives amateur sport.
The objects for which the CI� is formed shall be for the benefit of the public, both in the United Kingdom and overseas by:
- Promoting community participation in healthy recreation by providing facilities for the playing of rugby union, rugby league and other sports capable of improving health ("facilities" in the clause means land, buildings and e�uipment and organi�ing sporting activities)�
- Providing or assisting in the provision of facilities for sport, recreation and other leisure time occupation for such persons who have a need for such facilities by reason of their youth, age, ethnicity, infirmity or disablement or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life�
- Advancing the education of children, young people and other persons through such means as the trustee shall think fit in accordance with charity law.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake, whilst ensuring resident and community voice is listened, heard and action follows using coproduction.
## **Achievements and performance**
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level e�uivalent to between three and six month�s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity�s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **Structure, governance and management**
The charity is a company limited by guarantee.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr M Turner
Mr A Simmons
Mr J T Robinson
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New �xford Street, London �C1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
- settle the terms of payment with suppliers when agreeing the terms of each transaction�
- ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts� and
- pay in accordance with the company's contractual and other legal obligations.
Trade creditors of the company at the year end were e�uivalent to �� day's purchases, based on the average daily amount invoiced by suppliers during the year.
- 1 -
## **JASON ROBINSON FOUNDATION**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY ���3**_
The trustees report was approved by the Board of Trustees.
.............................. .............................. Mr M Turner Mr J T Robinson **Trustee Trustee** Date: .............................................
- 2 -
## **JASON ROBINSON FOUNDATION**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 JANUARY ���3**_
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom �enerally Accepted Accounting Practice).
The law applicable to charities in �ngland and �ales re�uires 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 incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are re�uired to:
- select suitable accounting policies and then apply them consistently�
- observe the methods and principles in the Charities S�RP�
- make judgements and estimates that are reasonable and prudent�
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements� and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
- 3 -
## **JASON ROBINSON FOUNDATION**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF JASON ROBINSON FOUNDATION**
I report to the trustees on my examination of the financial statements of Jason Robinson Foundation (the charity) for the year ended 31 January 2023.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the re�uirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity�s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with �enerally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as re�uired by section 130 of the 2011 Act� or
- 2 the financial statements do not accord with those records� or
- 3 the financial statements do not comply with the applicable re�uirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any re�uirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
## **Brearley & Co Accountants Limited**
39/43 Bridge Street Swinton Mexborough South Yorkshire S64 8AP
Dated: .........................
- 4 -
## **JASON ROBINSON FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 JANUARY ���3**_
|||**Unrestricted**|
|---|---|---|
|||**funds**|
|||**2023**|
||**Notes**|**£**|
|**Income from:**|||
|Donations and legacies|**3**|13,679|
|**Expenditure on:**|||
|Raising funds|**4**|5,660|
|Charitable activities|**5**|1,402|
|**Total expenditure**||7,062|
|**Net income for the year�**|||
|**Net movement in funds**||6,617|
|Fund balances at 26 January 2022||-|
|**Fund balances at 31 January 2023**||6,617|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 5 -
## **JASON ROBINSON FOUNDATION**
## **BALANCE SHEET**
## _**A� AT 31 JANUARY ���3**_
|**2023**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
7,817
**Creditors: amounts falling due within one year**
**9**
(1,200)
Net current assets
**Income funds**
Unrestricted funds
The financial statements were approved by the Trustees on .........................
..............................
..............................
Mr M Turner
Mr J T Robinson
**Trustee**
**Trustee**|**£**
6,617|
|---|---|
||6,617|
||6,617|
|||
- 6 -
## **JASON ROBINSON FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JANUARY ���3**_
## **1 Accounting policies**
## **Charity information**
Jason Robinson Foundation is a charitable company limited by guarantee incorporated in �ngland and �ales. The registered office is 9 Saxton Avenue, Doncaster, South Yorkshire, DN4 7AY.
## **1�1 Accounting convention**
The financial statements have been prepared in accordance with the charity's �governing document�, the Charities Act 2011, FRS 102 �The Financial Reporting Standard applicable in the UK and Republic of Ireland� (�FRS 102�) and the Charities S�RP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit �ntity as defined by FRS 102.
The charity has taken advantage of the provisions in the S�RP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent re�uired to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest �.
## **1�2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has ade�uate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1�3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
�ndowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1�4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. �ther donations are recognised once the charity has been notified of the donation, unless performance conditions re�uire deferral of the amount. Income tax recoverable in relation to donations received under �ift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 7 -
## **JASON ROBINSON FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY ���3**_
## **1 Accounting policies**
**(Continued)**
## **1�5 Expenditure**
�xpenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be re�uired in settlement, and the amount of the obligation can be measured reliably.
�xpenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset�s use.
## _**����� ��������� ������**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subse�uently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**����� ��������� �����������**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subse�uently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been ac�uired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subse�uently measured at amortised cost using the effective interest method.
## **1�6 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee�s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity�s accounting policies, the trustees are re�uired to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 8 -
## **JASON ROBINSON FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY ���3**_
## **3 Donations and legacies**
|**4**|**Unrestricted**
**funds**
**2023**
**£**
�rants received for core activities
13,679
**Grants receivable for core activities**
King Baudouin Foundation
9,979
Street �ames UK
3,200
Local �iving Ltd
500
13,679
**Raising funds**
**Unrestricted**
**funds**
**2023**
**£**
Fundraising and publicity
Seeking donations, grants and legacies
5,500
Membership schemes and social lotteries
160
Fundraising and publicity
5,660
5,660|**Unrestricted**
**funds**
**2023**
**£**
�rants received for core activities
13,679
**Grants receivable for core activities**
King Baudouin Foundation
9,979
Street �ames UK
3,200
Local �iving Ltd
500
13,679
**Raising funds**
**Unrestricted**
**funds**
**2023**
**£**
Fundraising and publicity
Seeking donations, grants and legacies
5,500
Membership schemes and social lotteries
160
Fundraising and publicity
5,660
5,660|
|---|---|---|
|||5,660|
|||5,660|
## **5 Charitable activities**
||**Charitable**|
|---|---|
||**Expenditure**|
||**Heading 1**|
||**2023**|
||**£**|
|Accountancy|1,200|
|Bank Charges|202|
||1,402|
||1,402|
- 9 -
## **JASON ROBINSON FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JANUARY ���3**_
## **6 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **7 Employees**
The average monthly number of employees during the year was:
**2023 Number** 3
There were no employees whose annual remuneration was more than �60,000.
## **� Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable �ains Act 1992 to the extent that these are applied to its charitable objects.
## **9 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**||
|---|---|
||**2023**|
||**£**|
|Accruals and deferred income|1,200|
- 10 -