The Management Committee present their annual report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, 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).
The charity's objects are to provide a programme of activities for the youth of Bootle using the Centre's premises and equipment to their maximum potential.
The aims of the Centre are to help persons under the age of 25 years through leisure time activities to develop their physical and spiritual capabilities so that they may grow to full maturity as individuals and members of society. The Centre also aims to benefit the wider community of Bootle and Sefton areas and the neighbourhood without distinction, by associating together the said residents and local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities for recreation leisure time with the objective of improving the conditions of life for those residents.
Policies adopted:-
Reviewing and maintaining the Centre's facilities.
Employing staff to provide a daily programme of activities for young people aged 11 to 18.
Running a Junior Club for children aged 7 to 11.
Providing trips outside the immediate locality both in the UK and overseas.
Ensuring that the Centre has sufficient income to cover the overheads incurred.
There have been no material changes in policies following incorporation.
The Management Committee have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.
2024-25 has been a momentous year for the Brunny.
The refurbishment of our building, which had been 2 years in the planning, took place in the first part of the financial year. Work started in April 2024 and was largely complete by August.
The work included significant refurbishment to the existing shell comprising new external finish. However the main improvements to those parts of the building occupied by the Brunny were the fitting of double-glazed windows and doors, the replacement of our old gas boilers with Air Source Heat Pumps, and a new pitch in our Sports Hall.
The work was funded by a significant grant from the Youth Investment Fund. This was in response to an appeal made by the Brunny in collaboration with the building lease owners, Merseyside Youth Association. The work was undertaken by Avrenim using another local building contractor, AJ Joinery. Inevitably there was some disruption to normal club activities whilst the work was ongoing, however Keith did his best to keep this to a minimum.
We also took advantage of the general disruption to upgrade the Tenants Fittings, chiefly to rebuild the reception area and to re-floor the Clubroom, and to improve our community garden area. This work was funded by a combination of private donations and also a £40,000 donation from the Postcode Lottery
We also took possession of our new electric minibus in June 2024. A grant from Sefton CVS helped towards the cost of installing electric charging points.
The result is that we now have a Centre which is brighter, smarter and more energy efficient. Hopefully there should be no need for any significant refurbishment for several years, which means that we are now in a better position to re-focus our efforts on our primary mission which is to help the youngsters in our community.
Objectives and activities (Cont.)
Our regular programme of Senior Club consists of 7 sessions a week 3 of which are allocated to outreach. Over 70 different secondary-school children attend regularly.
We also host Junior Club for primary school age children on 3 evenings a week. We are capped at 25 children per session, and these are always over-subscribed.
In both Senior and Junior Clubs, we provide age-appropriate soft educational activities including healthy eating, road safety, body image, social media, mental health, gang culture, drugs.
Thanks to Stephen Taylor, our Youth Worker, for devising and providing such a rich programme of activities which engage so many of our youth, and to our dedicated and loyal team of Youth Workers who deliver them.
We also support our young in other ways. We have started a Young Ambassadors programme to try and develop the leadership skills of the young people and to better equip them for the workplace. We also run a programme for children who are excluded from school. We host Family Warm Nights in the winter months and Family Fun Days in the school holidays. We also provide day excursions for children of all ages in the holidays as well as residential weekends away and the annual camp held in Lancashire in the summer holidays.
We are keen to maximise the use of our building throughout the day so that is not just used by Children and Youth in the evening. Our Community Resilience Worker, Karen Nolan has worked hard to devise a programme of activities which have done much to engage the wider community and to keep people fit and connected including Mother and Baby group, through to Pensioners clubs. Her post has been funded by a grant from the National Lottery.
On a normal week the club hosts over 800 people using the premises
The driving force for all these improvements have been our Centre Manager, Keith Lloyd and Development Manager, Val Johnson - I wish to record my thanks to them for their hard work in managing these projects and securing the funding.
Congratulations to our admin worker Ellie Griffin who gave birth in February to Callen. It was wonderful that we were able to recruit Molly, a Brunswick ‘Old Girl’ (albeit she is still very young!) who is studying finance at Hugh Baird College, to provide maternity cover on the accounting side.
Our Safeguarding procedures continue to operate as they should and need to. We want to be vigilant and uphold best practice in this regard. We are fortunate to be able to call upon the expertise of our Safeguarding Officer Catherine Taylor.
Our annual Charity Golf Day at Royal Liverpool in September 2024 was very successful, raising over £10,000 and also raising our profile across the wider Merseyside business community. My thanks to Brian Roberts and the Golf Day Committee for all their hard work in organising that event.
The sad news was that our former Club Manager John Webb died in October 2024. He managed the Brunny for 21 years up until his retirement in 2010. John kept the Club going during an era when Local Authority support was being withdrawn during which time it could very easily have closed. He continued to live in the area after retirement and was rightly proud of what the Club has now become.
I wish to thank the Committee for their continuing support and advice.
The Trustees and the Committee would like to thank the following donors to general funds for their generosity during the last financial year, and for continuing to believe in the Brunswick Youth and Community Centre and all that we are trying to achieve. Strong partnerships will create a stronger, more resilient community:
Children in Need
Community Foundation for Merseyside
Cash 4 Kids
Postcode Neighbourhood Fund
Merseyside Police Youth Diversionary Fund
Living Well Sefton
LFC Charity Foundation
23 Foundation
Carpenters Group
One Vision Housing
Sefton CVS
Clarke Charitable Trust
L Bibby Fund
D Behrend
Duchy of Lancaster Benevolent Fund
Skelton Bounty
T.U.U.T Charity
Vola Consortium
South Sefton Development Regeneration
Liverpool Council of Voluntary Services
Anonymous
Community Foundation
Edward Bibby
AW Shone
Bauer Radio City
Youth Investment Fund
Total income for the year was £494,609, as shown in the Statement of Financial Activities, and expenditure totalled £418,387, leaving total funds carried forward of £311,451 at 31 March 2025. This includes restricted funds of £20,000, as detailed in Note 14, and designated funds of £36,000, which the trustees have set aside from unrestricted reserves for specific projects planned for future periods as set out in Note 15.
Financial review (Cont.)
The Trustees have determined that ‘free’ reserves should be maintained which could be called upon if the organisation saw a downturn in grants and donations. Ideally the board would like to have available sufficient funds to cover 6 months' normal operating expenditure which has been calculated as £122,000. Of the total unrestricted funds held at the year-end of £311,451, free reserves amounted to £193,426. Free reserves represent the freely expendable funds of the charity and are calculated as total unrestricted funds less amounts tied up in fixed assets and amounts which have been designated for specific purposes. The trustees are satisfied that the free reserves as of 31 March 2025 are sufficient to cover the charity's reserves target.
Brunswick Youth And Community Centre is a company limited by guarantee. The company was incorporated on 28 November 2008, and on 31 March 2009 the net assets of the charity 'Brunswick Youth Club' (an unincorporated charitable trust) were transferred to the company.
The charitable trust had originally been established in 1947 by ex-Prisoners of War of Oflag 79 Brunswick, Germany.
The Management Committee, who are also the trustees, and the directors for the purpose of company law, and who served during the year were:
C A L Hayward (Chairman)
R C C Taylor (Hon. Treasurer)
S McCormick
P Doyle
A Kirby
J Mitchell
Presidents:
T J Marshall
A W Shone (Past President)
I R Short (Vice President)
J R Syvret (Vice President)
Centre Manager:
Keith Lloyd
None of the Management Committee has any beneficial interest in the company. All of the Management Committee are members of the company and guarantee to contribute £1 in the event of a winding up.
Management Committee Responsibilities:
To provide and manage a centre for use as a youth centre conducted in conformity with principles and objectives of the Merseyside Youth Association Limited.
The Management Committee is responsible for the supervision of the Centre Manager, who is responsible for the daily implementation of policies.
The Management Committee has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to manage exposure to the major risks.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board of Management Committee
The Management Committee, who are also the directors of Brunswick Youth And Community Centre for the purpose of company law, are responsible for preparing the Management Committee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Management Committee are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Management Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Management Committee on my examination of the financial statements of Brunswick Youth And Community Centre (the charity) for the year ended 31 March 2025.
This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my examination, for this report, or for the opinions I have formed.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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 Companies Act 2006.
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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Brunswick Youth And Community Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 104 Marsh Lane, Bootle, Merseyside, L20 4JQ.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Assocation, 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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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. The principal accounting policies adopted are set out below.
At the time of approving the accounts the Management Committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Management Committee continue to adopt the ‘going concern’ basis of accounting in preparing the accounts.
Unrestricted funds are available for use at the discretion of the Management Committee in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
Voluntary income is received by way of donations and gifts and is included in the full statement of financial activities when receivable. The value of services provided by volunteers has not been included.
Grants are recognised in full in the statements of financial activities in the year in which they are receivable.
Expenditure reflects all amounts paid and accrued during the year. All costs are allocated between expenditure categories of the statement of financial activities (SOFA) on a basis designed to reflect the use of the resource.
Charitable expenditure Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
Governance costs These represent costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to strategic management of the charity.
Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.
All fixed assets costing more than £500 are capitalised at cost.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
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 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.
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.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income and gains falling within these exemptions.
The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
Pensions
The charity operates a defined contributions pension scheme. Contributions are charged in the accounts in the year in which they are paid.
In the application of the charity’s accounting policies, the Management Committee 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.
There were considered to be no critical accounting estimates or judgements applied in the preparation of these financial statements.
Youth & Community Centre
Henry Smith Trust Fund and National Lottery Community Fund
Youth & Community Centre
Henry Smith Trust Fund and National Lottery Community Fund
Income within charitable activities
Youth & Community Centre
Henry Smith Trust Fund and National Lottery Community Fund
Repairs and maintenance
Printing and stationery
Telephone, computer & software
Motor and travel
Light and heat
Water charges
Insurance
Cleaning and laundry
Sundry expenses
Project expenses
Volunteer expenses
Youth & Community Centre
Henry Smith Trust Fund and National Lottery Community Fund
Repairs and maintenance
Printing and stationery
Telephone, computer & software
Motor and travel
Light and heat
Water charges
Insurance
Cleaning and laundry
Sundry expenses
Project expenses
Volunteer expenses
Governance costs includes fees paid to the Independent Examiner's of £3,878 (2024: £2,760).
None of the Management Committee (or any persons connected with them) received any remuneration during the year or was reimbursed expenses during the year (2024: £Nil).
The average monthly number of employees during the year was:
Deferred income is included in the financial statements as follows:
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Income
Expenditure
Income
Expenditure
Henry Smith Trust Fund, National Lottery Community Fund and Lottery Millions Fund
The grants received from The Henry Smith Foundation,The National Lottery Community Fund and Lottery Millions fund are received to cover the salaries of 5 workers to encourage a youth service universal offer that supports young people's opportunities in developing their health and wellbeing.
Transfers to Unrestricted Funds
The transfer of £7,880 (2023 - £75,170) from Restricted Funds to Unrestricted Funds relates to the total surplus accumulated in the year (2023 - over the past 3 years) that the charity is able to retain to contribute towards its central overheads and the general costs of running the charity.
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.
During the year, the trustees have designated £36,000 from unrestricted funds towards specific projects that are planned to take place in future periods. This designation represents grant income received from UK Youth (£17,250) and Swire Charity (£18,750), which has been recognised in full in the year in accordance with the requirements of the Charity SORP.
At the reporting date the charity had operating lease commitments of £2,554 due within one year (2024: £NIL) and £1,064 due after one year (2024: £NIL).
There are no related party transactions which required disclosure during the year (2024 - none).
The charitable company is limited by guarantee and has no share capital. In the event of the charitable company being wound up, the liability of the members in respect of their guarantee is limited to £1.