REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31st March 2023 |
for |
BRUNSWICK CENTRE |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
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 sheet | 294,699 |
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' Reserves | NIL |
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 |
Registered Charity number |
Registered office |
Trustees |
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 |
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 |
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 |
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 |
Total |
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 |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 245,422 |
BRUNSWICK CENTRE (REGISTERED NUMBER: 02764525) |
Balance Sheet |
31st March 2023 |
31/3/23 | 31/3/22 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 12 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 13 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 16 |
Unrestricted funds | 194,678 |
Restricted funds | 50,744 |
TOTAL FUNDS | 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 |
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 | - |
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 |
Grants |
Welfare fund - General | 3,016 | 7,338 |
Welfare fund - Service User grants | 1,065 | 877 |
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 |
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 |
Social security costs |
Other pension costs |
264,210 | 251,788 |
The average monthly number of employees during the year was as follows: |
31/3/23 | 31/3/22 |
Charitable staff |
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 |
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 |
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 |
NET INCOME |
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 |
TOTAL FUNDS CARRIED FORWARD | 194,677 | 50,745 | 245,422 |
11. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
£ |
COST |
At 1st April 2022 |
Disposals | ( |
) |
At 31st March 2023 |
DEPRECIATION |
At 1st April 2022 |
Eliminated on disposal | ( |
) |
At 31st March 2023 |
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 |
Other debtors |
Prepayments |
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 |
Social security and other taxes |
Accruals |
Deferred income |
14. | LEASING AGREEMENTS |
Minimum lease payments under non-cancellable operating leases fall due as follows: |
31/3/23 | 31/3/22 |
£ | £ |
Within one year |
Between one and five years |
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 |
Current liabilities | ( |
) | ( |
) | ( |
) |
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 |
(1,090 | ) |
TOTAL FUNDS | 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 | ) |
( |
) | (1,090 | ) |
TOTAL FUNDS | ( |
) | 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. |