The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 Companies Act 2006 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).
History of 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.
HIV Support - Provides support to people affected by HIV, including family members, friends, partners etc. Services include emotional support, HIV treatment and support 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 - support for LGBTQ+ young people including casework, group work and wellbeing support for young people aged between 11 - 24 years. LGBTQ+ training and advice/support to services, schools and colleges to ensure they are accessible to LGBTQ+ children and young people.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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.
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.
Chair's Report
This is my first year as Chair of the Brunswick Centre, and I follow in the footsteps of many Chairs before me who have dedicated their time, energy and passion for a charity that is close to their hearts.
I want to take this opportunity to thank Tom Mapplethorpe for setting the blueprint for how effective and supportive a Chair of the Board can be. I am thankful that Tom now sits alongside me and the Board, acting as the Treasurer.
As readers will see, the last year at the Brunswick Centre has seen it continue to outperform itself in its reach,
ambitions and – ultimately – achievements. What cannot be lost in figures (whether they be financial or people related), are the real lives of those who the Brunswick Centre exists to support.
I am heartened by the stories of those we have supported. As an organisation we exist, not to “help” or “give permission” for people to take control of their lives – instead we walk alongside individuals, within their communities of identity, interest and geography. In doing so, we empower each other to take control, make informed decisions and, ultimately, achieve aspirations.
There are, nonetheless, significant challenges ahead for our charity:
Issues facing the communities we support have grown as a result of successive years of polarised discourse and ever-reducing resources for preventative services.
Financial impacts of the last couple of years cannot be ignored. Whilst the Brunswick Centre has continued to make innovative decisions that have seen considerable efficiencies, there is always a limit to how far our financial resources can go.
In the coming year I look forward to working hard alongside the Chief Officer, my fellow trustees, our funders and our partners in finding sustainable solutions that will see the organisation continuing to flourish.
Finally, I join my colleagues, our partners and my community in pushing for long-term, VCSE and community asset focussed decisions as part of the broader move to integrated care planning across health, local authority and other public spending.
So – I hope you enjoy reading the details of this report as much as I and my incredible Brunswick Centre colleagues have enjoyed achieving the outcomes that are highlighted.
E B Whalley
Chair of Trustees
Chief Officer Report
The cost-of-living crisis has remained an ongoing issue over the course of the year, and the past couple of years have been difficult for many of our service users and colleagues as a result. Coupled with this, stagnant and reduced budgets have meant we must work hard to make funding meet the increased needs of service users.
These financial difficulties have impacted every aspect of our work and services. However, we have continued to ensure service users receive additional financial help and that the Brunswick Centre has remained sustainable. As ever, we worked incredibly hard, taking every opportunity to apply for both the Household Support Fund and Cost of Living grants for service users. We secured and distributed over 28k in payments to service users in the greatest need, supporting families and individuals to eat and heat! This is almost double what was secured last year.
The climate for LGBTQ+ people and trans people has remained a concern for us over the year. Trans young people face additional challenges that have been made worse by the current socio-political climate. We have a duty not only to protect and safeguard trans young people but also need to ensure they flourish; this is what we work hard to accomplish at the Brunswick Centre.
Despite the ongoing financial pressures and the difficult environment for LGBTQ+ and trans young people, I take great pride in what our teams continue to deliver at the Brunswick Centre. We have a brilliant dedicated, skilled and knowledgeable workforce, volunteer and trustee base who make the charity what it is.
I want to close by thanking our commissioners, funders, allies and supporters who invest and champion the work we do. Thanks 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 as advocates and as a service provider.
John McKernaghan
Chief Officer
The charity had income for the year of £621,122 (2023: £554,160) and expenditure for the year of £545,090 (2023: £504,884).
The accounts show a surplus for the year of £76,032 (2023: £49,276).
The charity funds at the year end totalled £370,730 (2023: £294,698), split between unrestricted funds carried forward of £288,271 (2023: £245,044) and restricted funds carried forward of £82,459 (2023: £49,654).
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 £82,459.
Funds summary at the year end:-
31.3.24
£
Total Closing funds per balance sheet 370,730
Less : Exit / Closure Costs (94,000)
Less : Designated Funds
- Digital Engagement / Marketing Role (28,114)
- LGBTQ+Trainer Role (26,238)
- Trustee Training and Development (2,500)
- Client Management System Upgrade (6,000)
- Planned sickness abscence (15,000)
- Kirklees LGBTQ+ CYP Provision (38,888)
- Organisational Investment & Contingency (35,000)
- Community Outreach Project (39,520)
- Service User Welfare Fund (3,011)
---------
(288,271)
Less : Restricted funds (82,459)
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Unrestricted 'Free' Reserves Nil
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Taking into account the designated and allocated funds, the closing free reserves are Nil.
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.
The management committee actively review and monitor the major risks which the charity faces through regular meetings, reviews of policies and procedures and budget / financial reports. They consider that they have adequately insured the charity against the major risks they have identified. They believe that maintaining free reserves at the levels above, combined with the annual review of financial systems carried out through external audit and internal controls, will provide sufficient resources and safeguards to ensure consistent quality of service delivery. Ongoing review is undertaken for risk assessment policies and procedures, in particular to prevent harm or control unacceptable risk in the work the centre does.
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.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
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 31/3/23 was 7.
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.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Brunswick Centre (the charity) for the year ended 31 March 2024.
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (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.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Brunswick Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Brian Jackson House, 2 New North Parade, Huddersfield, West Yorkshire, HD1 5JP.
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Entity as defined by FRS 102.
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 £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate 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.
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 or grantors 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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure 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 required in settlement, and the amount of the obligation can be measured reliably.
Expenditure 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.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently 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 subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired 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 subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required 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.
Grants received
Charitable activities income
Charitable activities income
Premises costs
Repairs and maintenance costs
Office costs
Other staff and volunteer costs
Motor and travel costs
Subscription and training costs
Consultancy costs
Legal and professional costs
Prevention and HIV Testing
Counselling Therapies and Welfare
Other activity costs
Management charges
Other costs
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
E B Whalley, a trustee, has provided consultancy, development and training services totalling £5,312 (2023 : £4,884) to the charity. There was £464 (2023 : £557) 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.
The charity had no material debt during the year.