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REGISTERED COMPANY NUMBER: 02764525 (England and Wales)
REGISTERED CHARITY NUMBER: 1015450













Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st March 2023

for

BRUNSWICK CENTRE

BRUNSWICK CENTRE

Contents of the Financial Statements
for the Year Ended 31st March 2023










Page

Report of the Trustees 1 to 6

Independent Examiner's Report 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Cash Flow Statement 11

Notes to the Cash Flow Statement 12

Notes to the Financial Statements 13 to 27

BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of 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
History of the organisation
Brunswick Centre has been in operation since 1989 and is a charity providing services to the community and people affected by HIV and AIDS in Calderdale and Kirklees.

Mission statement
The Brunswick Centre enables people from the communities we serve to make informed choices, build healthier relationships and live positive lives free of stigma.

Public benefit
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Social investments
The advancement of the education and training of persons working within the field of Acquired Immune Deficiency Syndrome (AIDS), infection, illness or any related condition caused by Human Immuno-Deficiency Viruses (HIV) or other recognised causative agents and of the public generally in problems resulting from HIV infection and AIDS and in limiting the spread of the infection.

The preservation and safeguarding of the health, welfare and interests of persons with HIV infection, AIDS and AIDS related problems.

The relief of poverty, sickness and distress resulting from HIV infection, AIDS, AIDS related or HIV related problems.

Aims of the organisation
HIV Support - Provides support to people affected by HIV, including family members, friends, partners etc. Services include emotional support, HIV treatment and support, complementary therapies and access to welfare and hardship funds, counselling, dietetics support and benefits and welfare rights advice. The Centre also offers training and support to other service providers in the development of good working practices and sexual health strategies

Prevention - Prevention places much emphasis on its work in the community. Through outreach works towards sexual health promotion and HIV prevention to communities at increased risk of HIV infection.

yOUTh (Youth Out) Project to Service - support for LGBT young people including casework, group work and wellbeing support for young people aged between 11 - 24 years.

Equal Opportunities and Diversity
The charity is committed to implementation of its equal opportunities policy which covers service delivery, membership and employment practice.

Policies and Procedures in Place
The charity has organisational policies and procedures which are updated on a regular basis.


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023


ACHIEVEMENT AND PERFORMANCE
Chair of the Board of Trustees Report
Once again, the writing of my piece for this year's report has crept up on me and it seems like no time at all since I was writing the last one. This is probably a reflection of how busy this year has been, both for myself and the organisation. In the last year, the Brunswick Centre has moved from its previous location at Marten House to our new home in Brian Jackson House. This new location places us right in the heart of Huddersfield and close to key town centre facilities and transport links. The move has allowed us to further enhance our sustainability as an organisation, whilst still continuing to deliver high quality services for our beneficiaries.

For many of us, myself included, the last year has been characterised by the cost of living crisis, with more people than ever impacted and struggling to feed their families and pay their energy bills. Times are incredibly tough at the moment and that is why the Brunswick Centre continues to be committed to supporting and making a difference for the communities we serve, many of whom are amongst the most vulnerable and marginalised in society. We will work in partnership with commissioners and stakeholders to mitigate the worst impacts of the crisis where we can and signpost to wider offers of support where needed. And, as always, we will continue to engage with and listen to our beneficiaries and communities, acknowledging the value of their lived experience and insight, advocating for their needs and lifting them up and amplifying their voices where we can.

It's been a year of change for the board of trustees at the Brunswick Centre with Graham Brown deciding to step down. However, I am happy to report that we have also had a number of new trustee colleagues join us, and I would like to welcome Lily Huggins, Vi Assal, Edwin Buckley and Phil Greenham to the board. It's exciting to have so many new colleagues join the board, bringing fresh skills, experiences and perspectives with them. I'd also like to thank all staff for their hard work and dedication over the past year and particularly Chief Officer John McKernaghan. John frequently goes far above and beyond to deliver for the Brunswick Centre and his hard work and dedication to the role is both exemplary and hugely appreciated. Our amazing staff are a huge asset to the organisation and to Kirklees and Calderdale, and we couldn't do what we do without them.

It remains my huge pleasure and privilege to be the chair of such an amazing organisation and, as ever, I'm immensely proud of everything we've achieved together. I have no doubt that we'll continue to rise to the challenge in the coming year, delivering for the communities we serve.

Tom Mapplethorpe
Chair of Trustees


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023


ACHIEVEMENT AND PERFORMANCE
Chief Officers Report
The cost-of-living crisis was emerging as we wrote last year's report, and I don't think many of us realised how bad it would become and how persistent it would be. It has impacted on every aspect of our work and services. Our two main priorities were to ensure service users got additional financial help and that the Brunswick Centre remained sustainable. We worked incredibly hard, taking every opportunity to apply for Household Support Fund and Cost of Living grants. We secured and distributed £13,350 in payments to service users in greatest need supporting families and individuals to eat and heat! Moreover, within our young people's services our staff were noting that young people were presenting hungry at groups. They acted quickly to ensure resources were secured to provide additional hot healthy and nutritional food at all youth groups and events.

As an organisation we moved premises to cut costs and to ensure we are more agile in this post lockdown/hybrid working world. We have worked to get additional funding for projects and services, and we were successful in winning a 5-year contract with Calderdale council to provide support services to LGBTQ+ young people. We mobilised the service in time for the contact commencement on the 1st December with young people engaging and benefiting from a quality LGBTQ+ youth work offer.

The challenges and opportunities of the last year were dealt with head on as we are a robust and values driven charity. I take great pride in what our team has become and for the immense support given by our dedicated, skilled and knowledgeable trustees. The support and input of the Chair, Tom Mapplethopre and Vice Chair, Ben Whalley has been invaluable to me personally and contributed enormously to the Brunswick Centre.

I also want to thank our commissioners, funders, allies and supporters who invest and champion the work we do and to our amazing service users, people with HIV, LGBTQ+ young people and their parents/carers who show remarkable courage and resilience in the face of hostility, hate and stigma - they inspire us every day to be the best we can be as advocates and as a service provider.

John McKernaghan
Chief Officer

FINANCIAL REVIEW
Financial position
The charity had income for the year of £554,162 (2022: £479,577) and expenditure for the year of £504,885 (2022: £453,244).

The accounts show a surplus for the year of £49,277 (2022: £26,333).

The charity funds at the year end totalled £294,699 (2022: £245,422), split between unrestricted funds carried forward of £245,045 (2022: £194,678) and restricted funds carried forward of £49,654 (2022: £50,744).

Investment policy and objectives
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023


FINANCIAL REVIEW
Reserves policy
The management committee has agreed that unrestricted funds should equate to at least the contingent liability should the Brunswick Centre cease to trade. The amount allocated for this purpose is £94,000 and at this level the management committee feels that they would be able to continue current activities in the event of a significant drop in funding,

The trustees have set out a number of designated funds to cover planned future one off costs and to fund staff roles which would be unfunded. These designated funds total £151,864.

Restricted fund balances which are not available for general purposes total £49,654.

Funds summary at the year end:-
31.3.23
£   
Total Closing funds per balance sheet294,699

Less : Exit / Closure Costs(94,000)
Less : Designated Funds
- Digital Engagement / Marketing Role(55,810)
- LGBTQ+Trainer Role(31,404)
- Trustee Training and Development(5,000)
- Client Management System Upgrade(6,000)
- Kirklees LGBTQ+ CYP Provision(43,650)
- Organisational Investment & Contingency(9,181)
(151,045)
Less : Restricted funds(49,654)
Unrestricted 'Free' ReservesNIL

Taking into account the designated and allocated funds, the closing free reserves are currently in deficit by £819.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity, as a company limited by guarantee, is controlled by its Memorandum and Articles of Association dated 2 May 2018, as amended on 21 September 2018.

Recruitment and appointment of new trustees
Members who serve on the management committee are directors for the purpose of company law and trustees for the purpose of charity law. They are listed in the legal and administrative information.

Directors / trustees are recruited from members, service users, volunteers, student placements and through contacts made at training sessions and sexual health promotional events. Initially they are invited to attend management meetings. Induction and training is provided.

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The total number of such guarantees at 31st March 2023 was 7.


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The charity is run by a management committee who are trustees of the charity. The trustees employ a chief officer, a benefits and welfare rights worker and a youth worker and two assistant sessional youth workers, four community workers and one well being support workers.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02764525 (England and Wales)

Registered Charity number
1015450

Registered office
Brian Jackson House
2 New North Parade
Huddersfield
West Yorkshire
HD1 5JP

Trustees
V Assal (appointed 16/3/23)
G Brown (resigned 30/1/23)
E Buckley (appointed 18/5/23)
P J Greenham (appointed 18/5/23)
L Huggins (appointed 12/1/23)
J James
T W Mapplethorpe
A Savage (resigned 22/7/22)
E B Whalley

The following trustees hold specific roles on the board:

Chair - T W Mapplethorpe
Vice Chair - E B Whalley

Independent Examiner
Riley & Co Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW

Bankers
Unity Trust Bank
9 Brindleyplace
Birmingham
B1 2HB

Chief Officer
John McKernaghan


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Report of the Trustees
for the Year Ended 31st March 2023


TRUSTEES' RESPONSIBILITY STATEMENT
The trustees (who are also the directors of Brunswick Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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

Approved by order of the board of trustees on 17th October 2023 and signed on its behalf by:





T W Mapplethorpe - Trustee

Independent Examiner's Report to the Trustees of
Brunswick Centre (Registered number: 02764525)


Independent examiner's report to the trustees of Brunswick Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2023.

Responsibilities and basis of report
As the charity's trustees of the 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 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 your charity'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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Victoria J Atkinson FCA
The Institute of Chartered Accountants in England and Wales

Riley & Co Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW

26th October 2023

BRUNSWICK CENTRE

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31st March 2023

31/3/23 31/3/22
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 19,433 151,167 170,600 196,768

Charitable activities 4
Active Calderdale - - - 2,684
Calderdale MBC - LGBTQ+ Support 20,000 - 20,000 -
HIV Prevention and Support 22,612 - 22,612 26,737
Kirklees Easter Fund - - - 660
Kirklees Holiday Fund - - - 240
Kirklees MC - Provision of LGBT Young Peoples
Services

87,479

-

87,479

-
Public Health Kirklees and Public Health
Calderdale

252,812

-

252,812

244,612
Time to Shine - - - 7,876
Youth Out Project - 55 55 -

Investment income 3 604 - 604 -
Total 402,940 151,222 554,162 479,577

EXPENDITURE ON
Charitable activities 5
HIV Prevention and Support 334,600 99,706 434,306 362,858
Youth Out Project - 52,606 52,606 70,818
Governance costs 17,973 - 17,973 19,568
Total 352,573 152,312 504,885 453,244

NET INCOME/(EXPENDITURE) 50,367 (1,090 ) 49,277 26,333


RECONCILIATION OF FUNDS
Total funds brought forward 194,678 50,744 245,422 219,089

TOTAL FUNDS CARRIED FORWARD 245,045 49,654 294,699 245,422

BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Balance Sheet
31st March 2023

31/3/23 31/3/22
Notes £    £   
CURRENT ASSETS
Debtors 12 13,139 5,997
Cash at bank and in hand 310,886 274,273
324,025 280,270

CREDITORS
Amounts falling due within one year 13 (29,326 ) (34,848 )

NET CURRENT ASSETS 294,699 245,422

TOTAL ASSETS LESS CURRENT LIABILITIES 294,699 245,422

NET ASSETS 294,699 245,422
FUNDS 16
Unrestricted funds 245,045 194,678
Restricted funds 49,654 50,744
TOTAL FUNDS 294,699 245,422

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525)

Balance Sheet - continued
31st March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 17th October 2023 and were signed on its behalf by:





T W Mapplethorpe - Trustee

BRUNSWICK CENTRE

Cash Flow Statement
for the Year Ended 31st March 2023

31/3/23 31/3/22
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 36,009 27,159
Net cash provided by operating activities 36,009 27,159

Cash flows from investing activities
Interest received 604 -
Net cash provided by investing activities 604 -

Change in cash and cash equivalents in the
reporting period

36,613

27,159
Cash and cash equivalents at the beginning
of the reporting period

274,273

247,114
Cash and cash equivalents at the end of
the reporting period

310,886

274,273

BRUNSWICK CENTRE

Notes to the Cash Flow Statement
for the Year Ended 31st March 2023


1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/23 31/3/22
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

49,277

26,333
Adjustments for:
Interest received (604 ) -
Increase in debtors (7,142 ) (1,113 )
(Decrease)/increase in creditors (5,522 ) 1,939
Net cash provided by operations 36,009 27,159


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/22 Cash flow At 31/3/23
£    £    £   
Net cash
Cash at bank and in hand 274,273 36,613 310,886
274,273 36,613 310,886
Total 274,273 36,613 310,886

BRUNSWICK CENTRE

Notes to the Financial Statements
for the Year Ended 31st March 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Plant and machinery - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of any restricted fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


2. DONATIONS AND LEGACIES
31/3/23 31/3/22
£    £   
Donations - PHP & Children and Families 1,501 599
Grants 165,018 187,954
Welfare fund - General 3,016 7,338
Welfare fund - Service User grants 1,065 877
170,600 196,768

Grants received, included in the above, are as follows:

31/3/23 31/3/22
£    £   
Big Lottery Fund - Reaching Communities : Youth Out Project (Project ID:
0010285320)
28,339 84,596
Calderdale Clinical Commissioning Group - 2,000
Community Foundation for Calderdale 16,850 6,800
Calderdale MBC - Mind Your Head - 2,500
Calderdale MBC - Suicide Prevention - 7,996
Community Fund - Rainbow Resources (ID: 20217001) 7,521 -
Groundworks UK - 1,000
Healthy Minds Calderdale 13,700 -
The Henry Smith Charity 55,800 56,600
Kirklees MC 28,000 4,831
Kirklees Youth Alliance 1,500 -
One Community Foundation 6,500 9,831
Third Sector Leaders Kirklees - 7,000
UK Health SA - Clinical Outreach Project 6,808 -
Voluntary and Community - 4,800
165,018 187,954

3. INVESTMENT INCOME
31/3/23 31/3/22
£    £   
Deposit account interest 604 -


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


4. INCOME FROM CHARITABLE ACTIVITIES
31/3/23 31/3/22
Activity £    £   
Charitable activities income Active Calderdale - 2,684
Charitable activities income Calderdale MBC - LGBTQ+ Support 20,000 -
Charitable activities income HIV Prevention and Support 22,612 26,737
Charitable activities income Kirklees Easter Fund - 660
Charitable activities income Kirklees Holiday Fund - 240

Charitable activities income

Kirklees MC - Provision of LGBT Young
Peoples Services

87,479

-

Charitable activities income

Public Health Kirklees and Public Health
Calderdale

252,812

244,612
Charitable activities income Time to Shine - 7,876
Charitable activities income Youth Out Project 55 -
382,958 282,809

5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
£    £    £   
HIV Prevention and Support 434,306 - 434,306
Youth Out Project 52,606 - 52,606
Governance costs - 17,973 17,973
486,912 17,973 504,885

6. DIRECT COSTS OF CHARITABLE ACTIVITIES
31/3/23 31/3/22
£    £   
Staff costs 264,210 251,788
Insurance 2,533 2,591
Light and heat 755 1,668
Telephone 4,631 4,586
Postage and stationery 1,697 668
Sundries 10,840 4,062
Rent and rates 21,698 24,415
Repairs and maintenance 7,325 4,457
Cleaning 649 1,176
Computer repairs and maintenance 14,596 13,548
Subscriptions 714 870
Training 4,904 2,873
Personnel recruitment costs 3,172 1,505
Staff supervision 340 1,105
Health insurance 1,012 946
Sessional workers etc 36,967 26,504
Carried forward 376,043 342,762

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


6. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued
31/3/23 31/3/22
£    £   
Brought forward 376,043 342,762
Prevention and HIV Testing 11,948 13,598
Motor and travel expenses 5,697 4,335
Interpretation 264 456
Counselling, Therapies and Welfare 36,444 43,733
Groups 745 400
Children and families 629 325
Activities and resources 5,008 1,980
Consultancy costs 42,944 22,862
Management charges 1,744 -
Formula Milk 5,446 3,225
486,912 433,676

7. SUPPORT COSTS
Governance
costs
£   
Governance costs 17,973

Support costs, included in the above, are as follows:
31/3/23 31/3/22
Governance Total
costs activities
£    £   
Accountancy and legal fees 17,762 19,380
Bank charges 211 188
17,973 19,568

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.



BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


9. STAFF COSTS
31/3/23 31/3/22
£    £   
Wages and salaries 237,278 223,325
Social security costs 15,422 15,078
Other pension costs 11,510 13,385
264,210 251,788

The average monthly number of employees during the year was as follows:

31/3/23 31/3/22
Charitable staff 9 10

No employees received emoluments in excess of £60,000.

The key management personnel of the charity have been identified as the Chief Executive. The aggregate employment benefits, including employers national insurance, for these key management personnel for the year was £51,250 (2021: £42,071). The salary rates are set and reviewed by the trustee board.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 18,115 178,653 196,768

Charitable activities
Active Calderdale - 2,684 2,684
HIV Prevention and Support 22,062 4,675 26,737
Kirklees Easter Fund 660 - 660
Kirklees Holiday Fund 240 - 240
Public Health Kirklees and Public Health
Calderdale

244,612

-

244,612
Time to Shine - 7,876 7,876
Total 285,689 193,888 479,577

EXPENDITURE ON
Charitable activities
HIV Prevention and Support 249,259 113,599 362,858
Youth Out Project - 70,818 70,818
Governance costs 19,568 - 19,568
Total 268,827 184,417 453,244

NET INCOME 16,862 9,471 26,333


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 177,815 41,274 219,089

TOTAL FUNDS CARRIED FORWARD 194,677 50,745 245,422

11. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st April 2022 163,546
Disposals (150,639 )
At 31st March 2023 12,907
DEPRECIATION
At 1st April 2022 163,546
Eliminated on disposal (150,639 )
At 31st March 2023 12,907
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 -

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 8,486 990
Other debtors 530 530
Prepayments 4,123 4,477
13,139 5,997


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade creditors 16,151 18,144
Social security and other taxes 4,696 4,956
Accruals 8,479 4,663
Deferred income - 7,085
29,326 34,848

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/23 31/3/22
£    £   
Within one year 5,050 15,820
Between one and five years - 5,050
5,050 20,870

The lease commitments above relate to the charity's premises at Marten House, Huddersfield and Hall Street Halifax.

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31/3/23 31/3/22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Current assets 274,371 49,654 324,025 280,270
Current liabilities (29,326 ) - (29,326 ) (34,848 )
245,045 49,654 294,699 245,422


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS
Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 194,678 50,367 245,045

Restricted funds
Big Lottery Fund - Reaching Communities :
Youth Out Project

24,213

(24,213

)

-
The Bounce Project 2,539 (2,002 ) 537
Clinical Outreach Project in Community
Settings

-

4,683

4,683
Domestic Abuse Research - 6,108 6,108
Emotional Health & Wellbeing Support
Fund

-

4,400

4,400
Healthy Minds Calderdale - 6,400 6,400
The Henry Smith Charity 13,132 3,349 16,481
Kirklees Smoke Free Innovation Fund - 1,025 1,025
Mind Your Head 2,500 (2,500 ) -
Community Fund - Rainbow Resources (ID:
20217001)

-

6,180

6,180
TSL Seed Fund - Reconnect, Reboot,
Rejuvenate

3,560

(3,560

)

-
VAC Winter Pressures 4,800 (960 ) 3,840
50,744 (1,090 ) 49,654
TOTAL FUNDS 245,422 49,277 294,699

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 402,940 (352,573 ) 50,367

Restricted funds
Big Lottery Fund - Reaching Communities :
Youth Out Project

28,393

(52,606

)

(24,213

)
The Bounce Project - (2,002 ) (2,002 )
Clinical Outreach Project in Community
Settings

6,808

(2,125

)

4,683
Domestic Abuse Research 26,500 (20,392 ) 6,108
Emotional Health & Wellbeing Support
Fund

10,000

(5,600

)

4,400
Healthy Minds Calderdale 13,700 (7,300 ) 6,400
The Henry Smith Charity 55,800 (52,451 ) 3,349
Kirklees Smoke Free Innovation Fund 1,500 (475 ) 1,025
Mind Your Head - (2,500 ) (2,500 )
Community Fund - Rainbow Resources (ID:
20217001)

7,521

(1,341

)

6,180
TSL Seed Fund - Reconnect, Reboot,
Rejuvenate

-

(3,560

)

(3,560

)
VAC Winter Pressures 1,000 (1,960 ) (960 )
151,222 (152,312 ) (1,090 )
TOTAL FUNDS 554,162 (504,885 ) 49,277


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/21 in funds 31/3/22
£    £    £   
Unrestricted funds
General fund 177,815 16,863 194,678

Restricted funds
Active Calderdale 1,342 (1,342 ) -
Big Lottery Fund - Reaching Communities :
Youth Out Project

9,760

14,453

24,213
The Bounce Project - 2,539 2,539
The Henry Smith Charity - 13,132 13,132
Kirklees Animation Project 9,021 (9,021 ) -
Kirklees 38K 9,417 (9,417 ) -
Mind Your Head - 2,500 2,500
Positive Living Project - Sports England 1,355 (1,355 ) -
This Girl Can - Sports England 2,613 (2,613 ) -
Time to Shine 7,616 (7,616 ) -
TSL 150 (150 ) -
TSL Seed Fund - Reconnect, Reboot,
Rejuvenate

-

3,560

3,560
VAC Winter Pressures - 4,800 4,800
41,274 9,470 50,744
TOTAL FUNDS 219,089 26,333 245,422

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 285,689 (268,826 ) 16,863

Restricted funds
Active Calderdale 2,683 (4,025 ) (1,342 )
Big Lottery Fund - Reaching Communities :
Youth Out Project

85,271

(70,818

)

14,453
The Bounce Project 10,162 (7,623 ) 2,539
Calderdale MBC - Suicide Prevention 13,996 (13,996 ) -
Community Foundation for Calderdale 5,000 (5,000 ) -
The Henry Smith Charity 56,600 (43,468 ) 13,132
Kirklees Animation Project - (9,021 ) (9,021 )
Kirklees 38K - (9,417 ) (9,417 )
Mind Your Head 2,500 - 2,500
Positive Living Project - Sports England - (1,355 ) (1,355 )
This Girl Can - Sports England - (2,613 ) (2,613 )
Time to Shine 7,876 (15,492 ) (7,616 )
TSL - (150 ) (150 )
TSL - Health Your Way 1,440 (1,440 ) -
TSL Seed Fund - Reconnect, Reboot,
Rejuvenate

3,560

-

3,560
VAC Winter Pressures 4,800 - 4,800
193,888 (184,418 ) 9,470
TOTAL FUNDS 479,577 (453,244 ) 26,333

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/4/21 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 177,815 67,230 245,045

Restricted funds
Active Calderdale 1,342 (1,342 ) -
Big Lottery Fund - Reaching Communities :
Youth Out Project

9,760

(9,760

)

-
The Bounce Project - 537 537
Clinical Outreach Project in Community
Settings

-

4,683

4,683
Domestic Abuse Research - 6,108 6,108
Emotional Health & Wellbeing Support
Fund

-

4,400

4,400
Healthy Minds Calderdale - 6,400 6,400
The Henry Smith Charity - 16,481 16,481
Kirklees Animation Project 9,021 (9,021 ) -
Kirklees Smoke Free Innovation Fund - 1,025 1,025
Kirklees 38K 9,417 (9,417 ) -
Community Fund - Rainbow Resources (ID:
20217001)

-

6,180

6,180
Positive Living Project - Sports England 1,355 (1,355 ) -
This Girl Can - Sports England 2,613 (2,613 ) -
Time to Shine 7,616 (7,616 ) -
TSL 150 (150 ) -
VAC Winter Pressures - 3,840 3,840
41,274 8,380 49,654
TOTAL FUNDS 219,089 75,610 294,699

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 688,629 (621,399 ) 67,230

Restricted funds
Active Calderdale 2,683 (4,025 ) (1,342 )
Big Lottery Fund - Reaching Communities :
Youth Out Project

113,664

(123,424

)

(9,760

)
The Bounce Project 10,162 (9,625 ) 537
Calderdale MBC - Suicide Prevention 13,996 (13,996 ) -
Clinical Outreach Project in Community
Settings

6,808

(2,125

)

4,683
Community Foundation for Calderdale 5,000 (5,000 ) -
Domestic Abuse Research 26,500 (20,392 ) 6,108
Emotional Health & Wellbeing Support
Fund

10,000

(5,600

)

4,400
Healthy Minds Calderdale 13,700 (7,300 ) 6,400
The Henry Smith Charity 112,400 (95,919 ) 16,481
Kirklees Animation Project - (9,021 ) (9,021 )
Kirklees Smoke Free Innovation Fund 1,500 (475 ) 1,025
Kirklees 38K - (9,417 ) (9,417 )
Mind Your Head 2,500 (2,500 ) -
Community Fund - Rainbow Resources (ID:
20217001)

7,521

(1,341

)

6,180
Positive Living Project - Sports England - (1,355 ) (1,355 )
This Girl Can - Sports England - (2,613 ) (2,613 )
Time to Shine 7,876 (15,492 ) (7,616 )
TSL - (150 ) (150 )
TSL - Health Your Way 1,440 (1,440 ) -
TSL Seed Fund - Reconnect, Reboot,
Rejuvenate

3,560

(3,560

)

-
VAC Winter Pressures 5,800 (1,960 ) 3,840
345,110 (336,730 ) 8,380
TOTAL FUNDS 1,033,739 (958,129 ) 75,610

BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


16. MOVEMENT IN FUNDS - continued


Big Lottery Fund - Reaching Communities: Youth Out Project (Project ID : 0010285320) - This is a fund for providing youth work support for the LGBT young people aged 11 - 24 years in the Kirklees area.

The Bounce Project - Online mental health project for LGBTQ+ communities in Kirklees

Clinical Outreach Project in Community Settings - Kirklees community HIV testing and vaccinations programme for most at risk communities

Domestic Abuse Research - A partnership with Pennine Domestic Abuse Partnership researching the needs of LGBTQ+ people in Kirklees

Emotional Health & Wellbeing Support Fund - LGBTQ+ mental health awareness campaign in Calderdale as part of the Mind Your Head partnership

The Henry Smith Charity - Support service for LGBTQ+ children, young people and their families including counselling provision

Kirklees Smoke Free Innovation Fund - Smoking cessation project for LGBTQ+ communities in Calderdale and Kirklees

Mind Your Head - A partnership with Happy Valley Pride promoting LGBTQ+ emotional wellbeing

Rainbow Resources - Production of LGBTQ+ resources for young people and professionals

TSL Seed Fund - Reconnect, Reboot, Rejuvenate - Post-covid lockdown activities for young people

VAC Winter Pressures - Counselling provision for LGBTQ+ young people in Calderdale

17. RELATED PARTY DISCLOSURES

Transactions with Trustees
E B Whalley, a trustee, has provided consultancy, development and training services totalling £4,884 (2022 : £892) to the charity. There was £557 (2022 : £Nil) outstanding at the year end.

All services have been provided under standard commercial terms and the use of E B Whalley as a supplier has been approved by the trustees.


BRUNSWICK CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023


18. ULTIMATE CONTROLLING PARTY

The charity is under the control of the board of trustees.