## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES**
**AND ACCOUNTS FOR THE YEAR ENDED**
## **31 MARCH 2021**
Company registration number 2667067 Registered charity number 1010178
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
|I N D E X|P A G E|
|---|---|
|_______________________________________________________________________________________||
|REPORT OF THE BOARD OF TRUSTEES|1 - 10|
|INDEPENDENT EXAMINER’S REPORT|11|
|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|12|
|CONSOLIDATED BALANCE SHEET|13|
|BALANCE SHEET|14|
|CONSOLIDATED AND CHARITY ONLY CASH FLOW STATEMENTS|15|
|NOTES TO THE ACCOUNTS|16 - 28|
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
**Registered name of the Charity is** : ‘Brunswick Organic Nurseries Ltd‘ _Also known as: ‘Brunswick Organic Nursery and Craft Workshop’, ‘Brunswick’ or ‘BON’_
The board of trustees presents its report and the consolidated financial statements for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 published in October 2019.
## **OBJECTIVES AND ACTIVITIES**
## **About us**
Brunswick Organic Nursery’s Mission Statement sets out our purpose as ‘To enable people with learning difficulties to enrich their lives through work, developing relationships and building communities’. We are a York based charity with a focus on bringing about change with individuals. Our service users are known as “workers” and are referred to as such in this report.
Currently, many people with learning difficulties are excluded from a range of opportunities and experiences in society. This includes purposeful activity and work which can offer so many benefits including the development of skills, confidence and independence. Our commitment to inclusion and equality is visible in many elements of our approach, work and interactions. This offers an alternative model and experience to others who may often have seen or considered people with learning difficulties as being dependent in any relationship. Our open site and the shop enable us to challenge this every single day.
At the end of the financial year, our organisation had 7 full time staff and 31 part-time or variable hours staff. We seek to reciprocate the commitment and flexibility that our staff team show and believe this is reflected in our low staff turnover. The fact that many staff choose to stay working at Brunswick enables relationships with workers to become rich in knowledge, connections and trust; and in turn, this nourishes the atmosphere of community which so many people value at Brunswick.
Our work is supported at any one time by 70-100 volunteers who generously give their time and skills to support our work. We have a diverse range of volunteers including students from nearby colleges and universities, a nearby prison and employee volunteering schemes run by local companies.
## **Our aims and objectives**
Our Memorandum and Articles of Association state that the objects for which the company is established are ‘The relief of persons with physical, mental or social handicap or disability and the education of the public in matters relating to such handicap or disability, organic husbandry and crafts’.
Our Statement of Purpose written in 2007 puts this into a wider context. This was called ‘A reason for being’: BON aims to support people with learning difficulties towards having the fullest possible lives.
- Strangely we live in a society that does not respect, value, involve and include all of its members. Many different groups of people are marginalised. We notice that particularly those who need more support to contribute economically and those who need support to have their wishes understood are less likely to be respected; this includes people with learning difficulties.
- In addition to this we notice that if any of us are told often enough, directly or indirectly, limiting or negative ideas about ourselves - for example, that we are not able, nor valuable, we all ‘internalise’ it, coming to believe and act on that sense of ourselves even when we are no longer being mistreated in this way. This inner image of what we are, and what we can be, gets in the way of us leading the fullest life possible.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **Aims and Objectives – continued**
- We notice that people with learning difficulties are very often excluded from key aspects of a citizen’s usual involvement with society: opportunity to work (contribute to society’s needs), to earn money, to make choices in general including around housing (where, how and who to live with), daytime and leisure activities, and who to be friends with.
- For people in society to tolerate and accept these processes going on, people have to be isolated and separated from the people who are being mistreated and / or they have to have very powerful messages of misinformation about them.
- At the same time, we can see that the processes listed above are not in the past but are still going on right now.
Brunswick exists to try to actively confront these exclusions and mistreatments, and to try and confront the division and misinformation that underlies them.
- We recognise that to overcome the internalised inner voice that says people are not able we will need to confront, encourage, challenge and support people.
- We can try and model for the wider society that people with learning difficulties are able.
- And we can try and confront the pressures on people with learning difficulties so that the next generation is less likely to be subject to so much systematic mistreatment.
- We can offer up opportunities for people to mix outside of dependent relationships with wider society so that both groups gain a fuller understanding of each other. BON recognises that it cannot overturn every aspect of mistreatment for all people with learning difficulties at once!
Currently Brunswick provides sheltered workshop opportunities. This productive work directly confronts the exclusion of people with learning difficulties (“workers”) from purposeful activity and work. It also allows people with learning difficulties to gain skills, confidence, and independence. By selling direct to the public, on site, it enables workers to mix with the wider society outside of dependent relationships. The work produces a small profit on trading that allows workers to receive small allowances which, though not large in society’s terms, are of great importance to BON workers.
At the same time Brunswick seeks to exemplify for the community that people with learning difficulties can, with support, be producers and contributors to our society. It offers the wider society opportunities to meet with people with learning difficulties outside of a dependent relationship, opportunities usually denied to many in the community.
Given what we are confronting it makes sense wherever possible to aim to involve, support and challenge our workers. We aim to do this both in the way that we structure the organisation, the type of work we provide and in the paid staff role of supporter and leader.
Towards these aims we currently run a horticulture project (both growing crops and producing plants in pots), gardening teams working in the community, a craft workshop, woodwork session and catering groups. We have increased the involvement of people with learning difficulties in both office work and in shop sales, as well as in interviewing for new staff. This statement has been useful in helping us focus and challenge ourselves on the work we undertake.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **Strategies for achieving aims and objectives**
We achieve our aims and objectives through a range of means.
**Participation in our work areas** : We offer a range of different productive work areas which offer workers the opportunity to learn or practice skills, the experience of being in a team setting, and work environments which support good wellbeing. These all have the potential to create positive outcomes such as better physical and mental health, self-confidence and progression in skills.
The range of activities that we offer include:
- **Plant production** grows a range of plants in pots which are sold through our shop.
- **Land crops** grow organic fruit and vegetables which are sold in our shop and also to a number of local restaurants. We have continued to supply the York Food Circle, a social enterprise working to create a sustainable and fair food system with local growers.
- **Garden Services** provide contracted gardening design and maintenance services to a range of customers in York. The Garden Services teams have continued to see demand for their services and have the benefit now of being able to choose which contracts offer the best opportunities for skills development, interest and value, both financially but also considering value to the community.
• **Woodwork** creates handmade items often using recycled wood ranging from bird boxes to benches. The woodwork team continues to only run one day a week and yet the diversity of products and therefore opportunities for workers keeps evolving.
• **Catering** produces snacks and lunches for staff, workers, and volunteers to enjoy. The catering team have continued to bake goods for the shop and this has been a real success.
• **Crafts** produce a range of products such as cards, jewellery and rugs which are sold in our shop and in a number of outlets across York. The teams continue to develop new designs.
• **Community and Events** teams offer administration skills development and assist with tasks which develop office skills such as writing our newsletter and planning events. Over the past year, the focus on increasing worker participation in events has continued as well as supporting workers with their own initiatives such as an open mic night and many other fund-raising events.
• Our **shop** continues to offer placements which see workers serving customers directly. The shop showcases many of the products that are grown and made at Brunswick and it continues to bring pride to the workers who see the public choosing to buy their products.
**Participation in social and leisure opportunities** : In the last financial year it has not been possible, because of the COVID19 pandemic restrictions, to offer the usual range of social and leisure opportunities such as weekend walks, the summer picnic, Christmas celebrations and events which were organised by workers such as an open mic night. Our dance and drama group, Chilli BON BON, which is enjoyed by many as a creative space for movement, expression and connection, has also unfortunately not been able to operate during this financial year. However, we have run events online, such as quiz nights and sing-alongs. These events offer opportunities for people to connect, create and/or nurture friendships and practice social skills.
**Workers as Brunswick representatives** : In previous years, many of our workers have chosen to support and represent Brunswick at various fundraising events throughout the year. These included the Christmas Craft Fair and Cards for Good Causes. A small team of workers were starting to deliver talks to local community organisations or groups. These talks were led and delivered by the workers and are an excellent tool to not just show pride in Brunswick and their work but also to break down barriers and challenge any misconceptions the public may have about disability.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **Aims and Objectives - continued**
**Volunteer support** : Brunswick benefits from a wide range of volunteer support. Our volunteers donate in excess of 150 hours a week to the project and this represents one of the key ways that Brunswick offers ‘added value’ to its contracted obligations. This mostly takes the form of extra support for people with learning difficulties, increasing the one-to-one attention, support and training that they receive. However, volunteers also increase our production, get involved in fundraising and are on the board of trustees.
It is noteworthy how much difference we make in the lives of volunteers who, while they are themselves giving to us, also gain from the experience. This has included helping people recovering from poor mental health to gain skills and confidence, and has led to some returning to paid employment.
## **CHAIR’S REPORT 2021**
This has to be the most unusual Chair’s report for the Brunswick accounts, as it covers the period from April 2020 to March 2021, therefore it runs from when Covid was first starting to impact on the country with the first lockdown, to two further full lockdowns and the start of the vaccination programme.
Incredibly, we have come out of that year still standing and relatively strong - sadly some other charities have not survived the insecurity and loss of income. We started with a period of total uncertainty, and the Board and Management spent all available time in planning for the various potential scenarios then envisaged. As I stated at the AGM in November, I am relieved and proud to say that we have weathered that (and subsequent) storms remarkably well, with sheer hard work from all concerned in creating flexible but workable arrangements. Brunswick was able to continue to provide activities and support to workers in as many remote and socially distanced ways as possible, and CYC and NYCC were both grateful and supportive of the way we just got on with doing the best possible for our workers. While the intention and commitment of staff and management are not surprising, the level of achievement is incredible, and continues to amaze.
At the start of the financial year Lauren and Alison were co-directors, with Lauren preparing to go on maternity leave. Lauren began her maternity leave in May 2020. Michael had only recently joined as deputy director, and had a steep learning curve to contend with. He stepped up to the mark rapidly and acted up as co- director for the latter part of the year until Lauren returned in March 2021. The support from Alison as co-director has also been invaluable during such a turbulent year.
Our amazing staff team had to contend with frequent changes due to amendments to rules and/or guidance and continued to provide support and service to the workers. While some workers were particularly affected by these events and the change it brought about for them, others were resilient and showed strength and ingenuity in supporting each other and even creating novel fundraising ideas.
Once it was allowed to reopen, with a new layout to allow for social distancing which proved popular with the public, the shop made sales for the remainder of the year which were surprisingly high. The shop provided a local and safe alternative for customers, provided local delivery and collection services and significantly increased the veg bag delivery scheme. The shop stayed open during the subsequent lockdowns and staff have worked incredibly hard to keep the shelves stocked and customers happy during a very challenging period for the retail sector. It has, as had been hoped pre-pandemic, been able to gift its profits back to Brunswick for the first time. To do this during this year is particularly impressive.
What was said in the previous report at the start of the pandemic still applies now: we have maintained a good working relationship with both CYC and NYCC, and have impressed them with our levels of planning and ability to switch and create novel methods to provide a service and support to our workers. We hope that they will continue to see us as a key provider when they review their contracts in the coming years.
More workers have been able to attend site towards the end of the financial year and into the new 2021-22 year, and with more staff, workers and volunteers vaccinated, we are looking to plan for a new normality, albeit understanding that there will be more changes to ways of working and living ahead.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENTS AND PERFORMANCE**
**Covid-19:** The past year has been defined in so many ways by the pandemic of Covid-19. These unprecedented times have affected us all in a variety of ways, both personally and at work, and of course, these two contexts are not exclusive. Brunswick operated under restrictions imposed by Covid-19 for its entirety. The intensity, urgency and uncertainty it placed us all under stressed the resilience of the organisation and people within it. Amidst the uncertainty, adversity and challenge, it was the relationships we had that supported us through. On almost every level we were placed under pressure not previously experienced within and outside of Brunswick. As a consequence, we learnt more, understood more, challenged more and adapted more. Whilst we are proud of what we have survived and achieved, it also feels important to recognise that this has come at a cost. It has been really, really hard and many staff have felt overwhelmed and fatigued at times with the relentless level of decision making, analysis of situations and coping in uncertain times. As we begin to return to some sort of normality those experiences and their impacts will continue to emerge. We have recognised the potential need for additional support for staff, volunteers and workers and are endeavouring to fulfil this as best we can.
**Managing change** : Throughout the year our adaptability and resilience were never more needed or required. Navigating the impacts and consequences of multiple lockdowns and ongoing restrictions on movement for workers, families, staff and volunteers placed the organisation into unfamiliar and challenging circumstances. On many occasions, despite the challenge, it resulted in unexpected areas of development, innovation through provision and future opportunities that may not have been explored if we were not forced into that space. Our task is now to take those learnings and combine those with those established practices to shape the future of Brunswick in the coming few years.
**Worker reviews** : The pandemic has impacted on the ability to conduct internal reviews at Brunswick as well as Local Authorities’ ability to conduct social services reviews. As workers return to Brunswick, these will be important to hear and notice how workers are now and what has changed for them in the past year. For some this may lead to external review or reassessment. Our ability to continue to create spaces and moments to listen and hear our workers voices, and then consider how this can translate into their experiences inside and outside Brunswick, will be fundamental to workers shaping Brunswick’s recovery.
**Use of space** : The pandemic highlighted and increased the need to have more accessible, multi-functional spaces. We have been fortunate to have so much outdoor space, but how we balance the indoor and outdoor experience throughout the seasons will be vital in navigating the coming year. It will inform in greater depth what may be required with future development of a longer-term vision for Brunswick.
**Walled garden** : With the 20-year lease agreed last year, the security of having this unique space during the pandemic has been welcome. Our work on exploring the possibilities for the Walled Garden slowed during the year as our resources were needed to manage the impact of Covid-19 but despite this some progress was still made.
**Investment in Human Resources and Health and Safety systems** : In 2018 we invested in a contract to use a platform called Atlas which is operated by Citation. We have continued to expand our knowledge of the Atlas platform provided by Citation and explored how to make best use of this resource. We have used the platform to undertake and record risk assessments across our sites and services. This has been especially useful for Covid related risk assessments and supportive for remote training and induction. Our contract with Citation includes an annual health and safety audit which continues to prove positive and constructive. Due to the pandemic, this year’s audit was conducted remotely.
**IT** : It was only 6 months prior to the pandemic starting that we acquired our own server and software that enabled all staff to access programmes such as Word and Excel online. We also invested in upgrading multiple computers and laptops and for the first time, every staff member had their own email address. It would be safe to say that without this upgrade and IT support provided by Fusion, we would not have been able to adapt and respond in the way we did throughout the pandemic. The equipment, network and support contract enabled us to remain in contact, virtually, creating spaces where people could share their experiences, continue with productive work or meet to problem solve. As a by-product it enabled us to improve our recording, information sharing and contribute to innovation within our areas of delivery. For many staff, their IT skills developed significantly in using programs such as Excel that they would not usually have used in their roles.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENTS AND PERFORMANCE – continued**
**Drainage project:** Due to the pandemic and sporadic communications received from various involved parties, the project wasn’t able to advance on the initial work we had achieved. We are hoping that as things return to a degree of normality, we can pick this work back up and finish this important project.
**City of York Council Quality Assurance Audit** : The audit was delayed due to Covid. Internally, we also have targets such as achieving regular supervision, training requirements being met, and support plans being updated.
Finally, in this report, we would like to acknowledge the variety of support that we have received this year. Without it we would not have managed as much as we did. Thank you to our workers, your families and home support staff for supporting us and allowing us to support you from afar, on your doorsteps and in your gardens. Thank you to our volunteers who gave time to provide some of that support and make those moments when we could be together so much richer. We would like to thank all our staff who have gone above and beyond on so many occasions to keep us going and growing, so often putting others’ needs above your own. The ask of you during the year has been great. You have met that ask and more and we value your commitment, trust, and sacrifice in order to navigate us through.
We are grateful to our commissioners and funders for their support, guidance and financial backing throughout a very challenging time; and also, to the trusts, foundations and grant makers who have invested in our work and enabled us all.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
**Governance:** The Board currently has 8 trustees, and they meet 6 to 8 times a year. The trustees accept responsibility of the charity by ensuring that the charity is solvent, well run and acts within the Charity’s stated objectives. The Board will review urgent items, decide on matters going forward, and will delegate operational issues to management. A number of sub committees have been formed to deal with specific topics, and these meet separately. They report back to the board and can make recommendations for final decisions.
An annual general meeting takes place toward the end of each calendar year at which trustees are elected to posts.
**Management and structure:** The trustees delegate the day-to-day management of Brunswick to the Directors who are supported and informed by the wider Brunswick team. Our current management structure includes posts responsible for finance, site and facilities, volunteers, operations, and service delivery. In addition, each work area e.g. crafts, plant production, has an Area Leader who leads the development of these areas as well as supporting staff based in these areas.
In addition to these posts which cover our operational and strategic needs, we have a contract with Citation to provide HR and health and safety services including legal advice. This supports management team and trustees with specialist and up to date advice to help the organisation meet the complexities of employment and health and safety legislation.
**Staffing:** Our staff team experienced some major changes over the past year and the pandemic certainly exaggerated and impacted these even further. We experienced some significant absences and departures including:
- Our Director, Lauren, went on maternity leave in May 2020 and returned in March 2021. The pandemic affected the handover of information and responsibilities as all focus shifted to protecting service delivery for workers and it was certainly not the transition we had imagined!
- In June 2020, our Garden Services Area Leader retired after 17 years in post – a significant departure. A handover had been well planned months before and although it certainly looked different due to the pandemic, it was a positive handover to the new postholder.
- In September 2020, a member of the management team resigned who was also the longest serving member of staff with almost 25 years’ service. The impact of this has been felt in many ways and was especially difficult as we navigated the pandemic.
- In September 2020, our new Service Manager resigned after 8 months in post. The challenges posed over the past year certainly impacted on the experience of being in post.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT -continued**
We also had some new staff join us. As mentioned in the previous report, we had two new staff join the management team in January 2020, including the new Service Manager who resigned later in the year. We have included this information again in this report since the pandemic impacted their experience of the first year in post and this spans the current report year. A new Garden Services Area Leader was appointed. A very different first year was experienced by these staff with many challenges as well as positives.
## **FINANCIAL REVIEW**
## **Treasurer’s financial report**
Overall, the consolidated net income for 2020-21 for BON and the CIC was £73,797, compared with £64,644 for the previous year. The CIC made a profit of £14,080 (2019-20: £15,269). The CIC has managed to sustain its financial performance, in a very difficult trading year, which included a period of closure early in the financial year. As well as raising funds for Brunswick, the shop is an important outlet for Brunswick goods, and provides many and varied opportunities for workers.
Overall, income for workers’ places and one-to-one support has increased by 3.7%. Our standard rates for attendance and one-to-one support were increased by 2.0% for the financial year 2020-21. The remaining 1.7% increase is a combination of a 3% temporary increase in rates offered by the Councils in quarter 1 and the financial support from the Councils who paid us in full for our existing contracts throughout the financial year.
Income from donations and legacies, which included donations for online fundraising events such as our icebucket challenge, increased compared with the previous year to £56,204 (2019-20: £19,875 from donations and £5,775 for fundraising events), a combined improvement of £30,554 on the previous year. Of our total donations of £56,204, we received £41,626 in large donations (over £1,000, excluding any gift aid due) from a total of eleven separate individuals, companies, charitable trusts and funds. The remaining £14,578 in donations is made up of our gift-aid repayment and smaller donations.
Income from restricted grants was £44,953 in 2020-21, compared with £26,050 in 2019-20. These grants are set out in note 13.
We would like to sincerely thank all those who supported us with donations and grant awards throughout this most exceptional of years.
Our most significant expenditure is staff costs. The consolidated staff costs have increased by 2.2% in 2020-21. We increased our lowest wage band to match the real living wage, an increase of 3.3%, and all other pay bands were increased by 2.0% in 2020-21. The total expenditure on external training in 2020-21 was £2,050, a decrease on the prior year (2019-20; £3,953). Staff also carried out training via our online health and safety training facility run by Citation and we held two training days at the end of the financial year.
## **Reserves policy**
## **How much we need to hold in reserve and why**
The trustees have considered the charity’s requirement for reserves in light of the main risks to the organisation. The aim is to have free reserves which equates to approximately three months of unrestricted expenditure, which at current levels of expenditure amounts to £180,000. At this level the working capital needs of the charity would be met in the event of a significant drop in funds.
The trustees have also set up an Adversity Reserve to cover large, unexpected expenses. The amount set aside in this reserve has been increased to £30,000 (2019-20; £20,000) following an internal review of potential financial risks.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
**How and when the charity’s reserves can be spent**
- **Working Capital Reserve** : We will report the level of free reserves every quarter to the board of trustees as part of our finance report. This report will set out whether our free reserves at the end of the quarter are sufficient to cover three months of unrestricted expenditure. If the level of free reserves falls below three months of unrestricted expenditure and is forecast to remain below this level for the next financial quarter, the board will take appropriate action to address this.
- **Adversity Reserve** : This reserve would be used for significant, unexpected expenditure which was not included in the budget. The spending of the reserve would require the authorisation of the director and the board / chair. Under £2,500 expenditure would require authorisation by the director and the chair, over £2,500 authorisation would be required by the board.
## **How often the reserves policy will be reviewed**
The reserve policy will be reviewed once a year as part of the budget process.
## **Free reserves**
At 31 March 2021 the amount held in free reserve was £299,881 (2020: £261,300). Of this, £180,000 is set aside for the Working Capital Reserve and £30,000 for the Adversity Reserve. We have reviewed our plans for people, operations and strategic development and are budgeting for the following projects:
- £15,000 for our Drainage Project to replace our septic tank with mains drainage.
- £7,000 for Strategic Development: To lead and establish processes of information gathering to guide the next stages of service provision and site development.
- £10,000 for Developing Sites: To improve and advance existing and new projects and initiatives across the Brunswick sites.
- £10,000 for Shop Building: To develop plans for a new shop building and plant nursery retail space.
- £17,000 for Vehicle Replacement.
- £10,000 for Winter 2021: To make sites and services ready for continued provision throughout the first winter post pandemic in recognition of the potential of unforeseen circumstances requiring solution.
- £8,000 for Pandemic Impact Recovery to cover the additional costs incurred with respect to social distancing and infection control measures.
- £5,000 for Staff Support and Inclusion, to fund costs associated with enabling staff to access support and also to support each other.
- £3,000 to Share the Approach of Brunswick - its people, site and ethos, and to give Brunswick a voice, within the wider community.
- £1,000 for Ideas and Innovation Fund. This is a contribution from Reserves to allow the different Work Areas to explore and trial different elements/ products or experiences for and by workers.
## **PLANS FOR FUTURE PERIODS**
In the year ahead, we will continue to consolidate the changes that we have worked to bring about over the past two years. There are several objectives which had made good progress but needed to be stalled in the reprioritisation of work due to the pandemic. For instance, we had made good progress on new approaches and formats for support plans and worker reviews and had intended to continue embedding this, but this work was stalled during the pandemic. Now that most people are back at work and we are starting to operate with a little more normality, we will restart working on this objective.
We have had various staff changes which will entail some changes again, particularly to management roles, and these will need to be drawn up, recruited for and then the new roles embedded in how Brunswick works.
Our strategy work is another significant area which we will demand a lot of time and focus in the year ahead. This is an exciting piece of work, and it now has an added layer as we consider what people need and what Brunswick should offer following the experiences of the pandemic over the past year. Our strategy work will inform the use and development of our site which is, in itself, another significant piece of work.
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
|**Charity name**|Brunswick Organic Nurseries Limited||
|---|---|---|
||Also known as “Brunswick Organic Nursery and Craft Workshop”||
||“Brunswick” and “BON”||
|**Charity registration number**|1010178||
|**Company registration number**|2667067||
|**Registered office**|Appleton Road||
||Bishopthorpe||
||York||
||YO23 2RF||
|**Board of trustees**|Anna Vinuesa|Chair|
||Anthony Kilbride|Treasurer|
||Frederick Woodhead|Secretary|
||Ben Arnup||
||Angela Fernyhough-Blackwood||
||Geraldine O’Brien||
||Jacqueline O’Keefe||
||Simon Usher||
|**Company secretary**|Frederick Woodhead||
|**Key management personnel**|Alison Hughes|Director|
||Lauren Webb|Director|
|**Advisors**|||
|**Independent examiner**|N Clemit ACA, FCCA||
||JWPCreers LLP||
||Chartered Accountants||
||Genesis 5||
||Church Lane||
||Heslington||
||York||
||YO10 5DQ||
|**Bankers**|The Co-operative Bank||
||41 Vicar Lane||
||Leeds||
||LS1 1HJ||
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## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees (who are also directors of Brunswick Organic Nurseries Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual 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 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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- 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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the board of trustees and signed on its behalf by:
…………………………………………………………. Frederick Woodhead - company secretary
24 November 2021
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## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF**
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the charity balance sheet, the consolidated and the charity cash flow statements and related notes.
## **Responsibilities and basis of report**
As the charity 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 company’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 the company’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 ICAEW & ACCA.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the 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.
N Clemit ACA, FCCA JWPCreers LLP Chartered Accountants Genesis 5 Church Lane Heslington York YO10 5DQ
24 November 2021
- 12 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021**
|Unrestricted Restricted
funds
funds
Note
£
£
**Income**
Donations and legacies
2
56,204
-
Charitable activities
3
502,549
44,953
Other trading activities:
Trading by beneficiaries
2
40,880
-
Trading subsidiary
2
210,341
-
Other
2
1,460
-
Investment income
2
39
-
______
_____
**Total income**
811,473
44,953
______
_____
**Expenditure**
4
Raising funds
Trading subsidiary
172,018
-
Other
5,330
-
Charitable activities
574,709
30,572
______
_____
**Total expenditure**
752,057
30,572
______
_____
**Net income for the year**
5
**59,416**
**14,381**
Transfer between funds
12,13
(74)
74
_____
____
Net movement in funds
59,342
14,455
Funds at 31 March 2020
310,906
105,601
______
_____
**Funds at 31 March 2021**
370,248
120,056
|Total
2021
£
56,204
547,502
40,880
210,341
1,460
39
______
856,426
______
172,018
5,330
605,281
______
782,629
______
**73,797**
-
_____
73,797
416,507
______
490,304
|Total
2020
£
19,875
510,554
62,105
184,057
21,406
177
______
798,174
______
146,205
9,362
577,963
______
733,530
______
**64,644**
-
_____
64,644
351,863
______
416,507|
|---|---|---|
The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. The surplus for the year for Companies Act purposes comprises the net income for the year of £73,797 (2020: £64,644).
- 13 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **(Company number 2667067)**
|**CONSOLIDATED BALANCE SHEET AT 31 MARCH 2021**
Note
2021
£
£
**FIXED ASSETS**
Tangible assets
9
101,941
**CURRENT ASSETS**
Stock
18,284
Debtors
10
41,002
Cash at bank and in hand
471,608
______
530,894
**CREDITORS: amounts falling**
**due in less than one year**
11
142,531
______
**NET CURRENT ASSETS**
388,363
______
**TOTAL ASSETS LESS CURRENT LIABILITIES**
490,304
**THE FUNDS OF THE CHARITY**
Unrestricted funds
General funds
12
355,095
Non-Charitable trading funds
12
15,153
______
370,248
Restricted funds
13
120,056
______
**TOTAL CHARITY FUNDS**
490,304
|2020
£
101,684
21,289
50,499
345,393
______
417,181
102,358
______
314,823
______
416,507
309,833
1,073
______
310,906
105,601
______
416,507|
|---|---|
For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies
## Directors’ responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Approved by the board of trustees on 24 November 2021 and signed on their behalf by:
…………………………………………………….
Anna Vinuesa Chair
- 14 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **(Company number 2667067)**
|**BALANCE SHEET AT 31 MARCH 2021**
Note
2021
£
**FIXED ASSETS**
Tangible assets
9
Investment in subsidiary
6
**CURRENT ASSETS**
Debtors
10
124,062
Cash at bank and in hand
375,882
______
499,944
**CREDITORS: amounts falling**
**due in less than one year**
11
124,455
______
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**THE FUNDS OF THE CHARITY**
Unrestricted funds
General funds
12
355,095
______
Restricted funds
13
**TOTAL CHARITY FUNDS**|
£
99,661
1
375,489
______
475,151
355,095
120,056
______
475,151
|2020
£
99,574
1
142,045
264,805
______
406,850
90,991
______
315,859
______
415,434
309,833
______
309,833
105,601
______
415,434|
|---|---|---|
For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies
## Directors’ responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Approved by the board of trustees on 24 November 2021 and signed on their behalf by:
……………………………………………………. Anna Vinuesa Chair
- 15 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021**
||Notes|Group|Charity|Group|Charity|
|---|---|---|---|---|---|
|||2021|2021|2020|2020|
|||£|£|£|£|
|**Cash flows from operating activities:**||||||
|Net cash provided by/(used in) operating activities|1|138,545|122,049|202,411|154,986|
|**Cash flows from investing activities**||||||
|Dividends, interest and rents from investments||39|39|177|391|
|Purchase of property, plant and equipment||(12,369)|(11,011)|(13,387)|(10,523)|
|||______|______|______|______|
|**Change in cash and cash equivalents in the year**||126,215|111,077|189,201|144,854|
|||______|______|______|______|
|Cash and cash equivalents at 1 April 2020||345,393|264,805|156,192|119,951|
|||______|______|______|______|
|**Cash and cash equivalents at 31 March 2021**|2|471,608
|375,882|345,393|264,805|
|**NOTES TO THE**|**CASH**|**FLOW STATEMENT**||||
|1.
**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET**|||**CASH FLOW**|**FROM OPERATING**||
|**ACTIVITIES**||||||
|||Group|Charity|Group|Charity|
|||2021|2021|2020|2020|
|||£|£|£|£|
|**Net income for the year**||**73,797**|**59,717**|**64,644**|**49,375**|
|Adjustments for:||||||
|Depreciation charges||12,112|10,924|11,235|10,244|
|Loss/(profit) on disposal of fixed assets||-|-|773|773|
|Dividends, interest and rents from investments||(39)|(39)|(177)|(391)|
|Decrease/(increase) in stock||3,005|-|782|-|
|Decrease/(increase) in debtors||9,497|17,983|110,587|86,100|
|Increase/(decrease) in creditors||40,173|33,464|14,567|8,885|
|||______|______|______|______|
|**Net cash provided by/(used in) operating activities**||**138,545**
|**122,049**|**202,411**|**154,986**|
|2.
**ANALYSIS OF CASH AND CASH EQUIVALENTS**||||||
|||Group|Charity|Group|Charity|
|||2021|2021|2020|2020|
|||£|£|£|£|
|Cash in hand||471,608|375,882|345,393|264,805|
|||______|______|______|______|
|||471,608
|375,882|345,393|264,805|
- 16 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 1. **ACCOUNTING POLICIES**
## **Basis of preparation**
Brunswick Organic Nurseries Limited is a private limited company, has no share capital and is registered in England and Wales. In the event of the company being wound up or dissolved, funds remaining after all debts and liabilities are settled will be transferred to a similar institution with similar charitable objectives. The charity’s registered office is as stated on the report of the board of trustees.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Brunswick Organic Nurseries Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling which is the functional currency of the charity.
## **Group financial statements**
These financial statements consolidate the results of the charity and its wholly owned subsidiary Brunswick of York CIC on a line by line basis. A separate statement of financial activities, for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the board of trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Sales comprise the sales of organic fruit and vegetables and groceries, horticultural sundries, crafts and gardening services.
- Donations and legacies are received by way of grants, donations and gifts and are included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
- Investment income is included when receivable.
- Income from charitable trading activity is accounted for when earned.
- Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
- 17 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## **Expenditure**
Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is included as part of the expenditure to which it relates.
- Raising funds are those costs incurred in attracting donations and legacies, and those incurred in trading activities that raise funds.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities.
## **Operating leases**
Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.
## **Tangible fixed assets**
Fixed assets are stated at cost less accumulated depreciation. Individual fixed assets costing £500 or more are capitalised at cost.
Tangible fixed assets are depreciated over their estimated useful lives as follows:
## **Asset Category**
## **Annual rate**
|Buildings|4% - 10%|straight line|
|---|---|---|
|Vehicles|25%|straight line|
|Plant and equipment – Water recycling plant|10%|straight line|
|Plant and equipment – Other|15%|reducing balance|
|Plant and equipment – IT equipment|33%|straight line|
## **Stock**
Stock is valued at the lower of cost and net realisable value.
## **Pensions**
The charitable company contributes to defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely separate to those of the charity. The pension cost shown represents contributions payable by the charity on behalf of the employees.
## **Financial Instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
- 18 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 2. **INCOME OTHER THAN CHARITABLE ACTIVITIES**
||2021|2021|2021|2020|2020|2020|
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||£|£|£|£|£|£|
|Donations and legacies|56,204|-|56,204|19,875|-|19,875|
||_____|_____|_____|_____|_____|_____|
||56,204|-|56,204|19,875|-|19,875|
||_____|_____|_____|_____|_____|_____|
|**Other trading activities**|||||||
|Trading by beneficiaries|40,880|-|40,880|62,105|-|62,105|
|Fundraising|-|-|-|5,775|-|5,775|
|Trading subsidiary|210,341|-|210,341|184,057|-|184,057|
|Other income|1,460|-|1,460|15,631|-|15,631|
||______|_____|_____|_____|_____|______|
|Total other trading activities|252,681|-|252,681|267,568|-|267,568|
|**Investment income**|||||||
|Bank interest|39|-|39|177|-|177|
||______|_____|_____|_____|_____|______|
|**Total**|**308,924**|**-**|**308,924**|**287,620**|**-**|**287,620**|
||||||2021|2020|
||||||£|£|
|Other income comprises:|||||||
|Rent / services|||||900|900|
|External sales|||||-|237|
|Miscellaneous income|||||560|2,304|
|Room hire|||||-|20|
|Insurance claim|||||-|12,170|
||||||_____|_____|
||||||1,460
|15,631|
- 19 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
|3.|**INCOME FROM CHARITABLE ACTIVITIES**|**INCOME FROM CHARITABLE ACTIVITIES**|**INCOME FROM CHARITABLE ACTIVITIES**|||||
|---|---|---|---|---|---|---|---|
|||2021|2021|2021|2020|2020|2020|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||£|£|£|£|£|£|
||**Contracts**|||||||
||City of York Council|405,893|-|405,893|386,449|-|386,449|
||North Yorkshire County|||||||
||Council|30,759|-|30,759|30,026|-|30,026|
||East Riding County Council|
7,612|-|7,612|857|-|857|
||Leeds City Council|-|-|-|907|-|907|
|||_____|_____|______|______|_____|______|
|||444,264|-|444,264|418,239|-|418,239|
||**Other**|||||||
||Grants|-|44,953|44,953|-|26,050|26,050|
||Direct payments|58,285|-|58,285|61,218|-|61,218|
||Social club|-|-|-|5,047|-|5,047|
|||______|______|______|______|______|______|
||**Total**|502,549|44,953|547,502|484,504|26,050|510,554|
|4.|**TOTAL EXPENDITURE**|||||||
|||||Raising|Activities|Total|Total|
|||||funds|costs|2021|2020|
|||||£|£|£|£|
||Staff costs and contract labour|||5,004|479,863|484,867|466,889|
||Trainees|||-|7,802|7,802|20,177|
||Training|||-|2,050|2,050|3,953|
||Travel and volunteer expenses|||-|4,762|4,762|9,067|
||Horticultural materials|||-|7,882|7,882|8,086|
||Craft and cooking materials|||-|2,839|2,839|5,690|
||Garden services|||-|6,004|6,004|7,590|
||Premises costs|||-|13,871|13,871|427|
||Office costs|||-|25,676|25,676|22,151|
||Advertising|||-|-|-|50|
||Repairs and renewals|||-|19,583|19,583|8,313|
||Depreciation|||-|10,922|10,922|10,244|
||Audit and accountancy|||-|2,813|2,813|2,863|
||Professional fees|||-|10,698|10,698|4,799|
||Miscellaneous|||-|3,331|3,331|6,345|
||Community and events group|||||||
||(formerly known as Social club)|||-|7,185|7,185|9,465|
||Trading subsidiary|||172,018|-|172,018|146,205|
||Event costs|||326|-|326|1,088|
||Goods for resale|||-|-|-|128|
|||||_____|______|______|______|
||**Total expenditure**|||177,348|605,281|782,629|733,530|
- 20 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 5. **NET INCOME FOR THE YEAR**
|This is stated after charging/(crediting):|2021|2020|
|---|---|---|
||£|£|
|Accountant’s independent examination|2,813|2,863|
|Depreciation|10,922|10,244|
|Operating lease costs - land and buildings|-|(3,364)|
## 6. **TRADING SUBSIDIARY**
The wholly owned trading subsidiary, Brunswick of York CIC (company number 07582220), which is incorporated in England and Wales, pays profits to the charity by gift aid. The charity owns the entire issued share capital of 1 ordinary share of £1. A summary of the trading results is shown below:-
## **Summary profit and loss account**
||||
|---|---|---|
|**Summary profit and loss account**|2021|2020|
||£|£|
|Turnover|210,341|184,057|
|Cost of sales|(128,373)|(109,730)|
|Staff costs and administration expenses|(67,888)|(58,844)|
|Loan interest payable|-|(214)|
||______|______|
|Net profit|14,080|15,269|
|Amount gifted to the charity|-|-|
||____|____|
|Retained in subsidiary|14,080
|15,269|
|The assets and liabilities of the subsidiary were:|||
|Fixed assets|2,280|2,111|
|Current assets|120,195|103,204|
|Creditors: amounts falling due within one year|(107,322)|(104,242)|
||_____|_____|
|Total net assets|15,153
|1,073|
|Aggregate share capital and reserves|15,153
|1,073|
- 21 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 7. **STAFF COSTS**
|Consolidated staff costs during the year were as follows:
Wages and salaries
Employers National Insurance
Pension costs
The average number of employees during the year was 40 (2020: 37) which
on the basis of full-time equivalents is|2021
£
486,494
22,480
19,808
______
528,782
22
|2020
£
476,977
22,275
18,265
______
517,517
22|
|---|---|---|
No employee received emoluments of more than £60,000 per annum (2020: none).
The total paid to key management personnel during the year was £34,772 (2020: £45,235).
## 8. **TRUSTEE REMUNERATION AND EXPENSES AND RELATED PARTY TRANSACTIONS**
Neither the board of trustees nor any persons connected with them received any remuneration. During the year no trustee (2020: none) was reimbursed for travel or subsistence costs (2020: none).
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year or the preceding year.
- 22 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 9. **FIXED ASSETS: TANGIBLE ASSETS**
|**Group**||||||
|---|---|---|---|---|---|
||Freehold||Plant and|||
||land|Buildings|equipment|Vehicles|Total|
||£|£|£|£|£|
|**Cost**||||||
|At 1 April 2020|7,915|319,982|64,194|33,783|425,874|
|Additions|-|-|12,369|-|12,369|
|Disposals|-|-|-|-|-|
||____|______|_____|_____|______|
|At 31 March 2021|7,915|319,982|76,563|33,783|438,243|
||____|______|_____|_____|______|
|**Depreciation**||||||
|At 1 April 2020|-|251,599|38,808|33,783|324,190|
|Charge for the year|-|3,646|8,466|-|12,112|
|Depreciation on disposals|-|-|-|-|-|
||____|______|_____|_____|______|
|At 31 March 2021|-|255,245|47,274|33,783|336,302|
||____|______|_____|_____|______|
|**Net book value**||||||
|At 31 March 2021|7,915|64,737|29,289
|-
|101,941|
|At 31 March 2020|7,915|68,383|25,386
|-
|101,684|
|**Charity**||||||
||Freehold||Plant and|||
||land|Buildings|equipment|Vehicles|Total|
||£|£|£|£|£|
|**Cost**||||||
|At 1 April 2020|7,915|319,982|60,591|33,783|422,271|
|Additions|-|-|11,011|-|11,011|
|Disposals|-|-|-|-|-|
||____|______|_____|_____|______|
|At 31 March 2021|7,915|319,982|71,602|33,783|433,282|
||____|______|_____|_____|______|
|**Depreciation**||||||
|At 1 April 2020|-|251,599|37,315|33,783|322,697|
|Charge for the year|-|3,646|7,278|-|10,924|
|Depreciation on disposals|-|-|-|-|-|
||____|______|_____|_____|______|
|At 31 March 2021|-|255,245|44,593|33,783|333,621|
||____|______|_____|_____|______|
|**Net book value**||||||
|At 31 March 2021|7,915|64,737|27,009
|-|99,661|
|At 31 March 2020|7,915|68,383|23,276
|-|99,574|
- 23 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 10. **DEBTORS**
|**DEBTORS**|||||
|---|---|---|---|---|
||Group|Charity|Group|Charity|
||2021|2021|2020|2020|
||£|£|£|£|
|Trade debtors|32,715|27,299|43,630|42,486|
|Prepayments|3,918|3,148|2,960|2,777|
|Other debtors|4,369|4,369|3,909|3,909|
|Amount due from subsidiary company|-|89,246|-|92,873|
||_____|______|_____|_____|
||41,002|124,062|50,499|142,045|
## 11. **CREDITORS: AMOUNTS FALLING DUE IN LESS THAN ONE YEAR**
||Group|Charity|Group|Charity|
|---|---|---|---|---|
||2021|2021|2020|2020|
||£|£|£|£|
|Trade creditors|15,649|5,841|11,989|5,694|
|VAT|32,824|27,864|43,363|40,415|
|Other creditors|39,215|39,215|11,544|11,544|
|Accruals|54,843|51,535|35,462|33,338|
||_____|_____|_____|_____|
||142,531|124,455|102,358|90,991|
Other creditors include a provision of £27,928 against income received from CYC that may be subject to adjustment.
- 24 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 12. **UNRESTRICTED FUNDS**
|1
**Unrestricted funds**
General
Non-charitable trading
funds|As at
April 2020
£
309,833
1,073
______
310,906|Consolidation
As at
Income
Expenditure adjustments
Transfer 31 March 2021
£
£
£
£
601,132
580,039
24,243
(74)
355,095
210,341
172,018
(24,243)
-
15,153
______
______
_____
_____
______
811,473
752,057
-
(74)
370,248
------------- 2019/20 -------------|
|---|---|---|
||As at|||Consolidation||As at|
|---|---|---|---|---|---|---|
||1 April 2019|Income|Expenditure|adjustments|Transfer 31 March 2020||
||£|£|£|£||£|
|**Unrestricted funds**|||||||
|General|282,357|588,067|583,174|22,583|-|309,833|
|Non-charitable trading|||||||
|funds|(14,196)|184,057|146,205|(22,583)|-|1,073|
||______|______|______|_____|_____|______|
||268,161|772,124|729,379|-|-|310,906|
## **Unrestricted funds**
Non-charitable trading funds are retained profits / losses held in Brunswick of York CIC.
The consolidation adjustments column represents the transactions between the Charity and Brunswick of York CIC removed when preparing consolidated group accounts.
Transfers between restricted and unrestricted funds represent the transfer of unrestricted funds to meet expenditure in restricted funds in excess of funding.
- 25 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 13. **RESTRICTED FUNDS**
|As at
1 April 2020
£
Café development
173
Haxby Wigginton Lectern
520
Progression fund
16,061
Charles Ruddock Trust
283
Drainage Project
10,050
Mess room
1,788
Potting shed extension
47,468
IT comms development – Bishier-Hinton
1,993
IT comms development – Discovery
4,624
Social club staff funding 2016
177
Bishopthorpe ward grant
1,951
Wood-chipper
4,155
Site signage
2,000
Volunteer coordinator
1,025
Walled garden improvements
13,333
Accessibility Drainage transport
-
Dehydration Project
-
Kitchen refurbishment
-
Nature Helps (NCCT)
-
Neighbourly Limited Comm Fund
-
Paving project
-
Peter Sowerby Foundation
-
Shepherd Trust
-
The Finnis Scott Foundation
-
Two Ridings Covid19 Fund
-
_____
105,601
As at
1 April 2019
£
Café development
203
Haxby Wigginton Lectern
520
Progression fund
16,061
Norman Collinson Charitable Trust
777
Charles Ruddock Trust
333
Drainage Project
-
Mess room
1,788
Potting shed extension
49,603
IT comms development – Bishier-Hinton
3,000
IT comms development – Discovery
4,624
Social club staff funding 2016
1,905
Bishopthorpe ward grant
-
Wood-chipper
4,888
Site signage
-
Volunteer coordinator
-
Walled garden improvements
-
_____
83,702|As at
Income
Expenditure
Transfer
31 March 2021
£
£
£
£
-
26
-
147
-
-
-
520
-
-
-
16,061
-
42
-
241
-
-
-
10,050
-
423
-
1,365
-
2,136
-
45,332
-
1,007
-
986
-
2,926
-
1,698
1,432
483
-
1,126
9,000
9,000
-
1,951
-
623
-
3,532
-
862
-
1,138
-
1,025
-
-
-
-
-
13,333
381
-
-
381
4,000
-
-
4,000
2,199
-
-
2,199
2,000
-
-
2,000
400
-
-
400
2,100
2,004
-
96
12,500
-
-
12,500
2,000
2,000
-
-
1,000
-
-
1,000
7,941
8,015
74
-
_____
_____
_____
_____
44,953
30,572
74
120,056
------------- 2019/20 -------------
As at
Income
Expenditure
Transfer
31 March 2020
£
£
£
£
-
30
-
173
-
-
-
520
-
-
-
16,061
-
777
-
-
-
50
-
283
10,050
-
-
10,050
-
-
-
1,788
-
2,135
-
47,468
-
1,007
-
1,993
-
-
-
4,624
-
1,728
-
177
9,000
7,049
-
1,951
-
733
-
4,155
2,000
-
-
2,000
5,000
3,975
-
1,025
-
(13,333)
-
13,333
_____
_____
_____
_____
26,050
4,151
-
105,601
|
|---|---|
- 26 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 13. **RESTRICTED FUNDS – continued**
Restricted funds represent monies to be used for the following specific purposes:
**Café development** – funding received to further develop the café.
**Haxby Wigginton Lectern –** Funding from Haxby & Wigginton Methodist Church for promotional signal.
**Progression** - Money to provide people with opportunities for progression to greater independence.
**Norman Collinson Charitable Trust (2020 only)** – Grant to pay for professional, legal and surveyors fees in regard to new building works.
**Charles Ruddock Trust** - promotion of the café Brunswick and development of the café.
**Drainage Project (Ottaway Trust) –** funding to replace the existing septic tank-based drainage system on the BON main site with a connection to mains drainage.
**Mess room** – funding received to upgrade the mess room.
**Potting shed extension** – funds for the extension to the potting shed given by Garfield Western, the Clothworkers Foundation, Bailey Trust and Bernard Sunley Charitable Foundation.
**IT comms development (Bishier-Hinton)** – funding for the development of IT communications strategy.
**IT comms development (Discovery)** – funding for the development of IT and communication skills.
**Social club staff funding 2016 –** funding for costs associated with running the social club.
**Bishopthorpe ward grant** – Funding to provide garden services in, and for the benefit of, the Bishopthorpe Parish.
**Wood-chipper** – Grants from Norman Collinson Charitable Trust, Colin and Sylvia Shepherd Charitable Trust and York Common Good Trust to contribute towards the purchase of a new wood-chipper.
**Site Signage –** this grant is to fund the provision of a system of clear and accessible signage across the site to aid workers and visitors.
**Volunteer Coordinator** – this grant contributes towards the funding of a staff post to recruit, train and organise the work of our 100+ volunteers who support workers and assist with fundraising.
**Walled Garden Improvements** – funding for non- recoverable landlord approved improvement works to the Walled Garden at Bishopthorpe Palace.
**Accessibility Drainage fund –** money raised from the Insterstellar Run fundraising campaign to be used towards improvements in accessibility, the drainage project and transport.
**Dehydration Project –** funding from the Local Postcode Trust. This project focuses on improving a green space to establish a vehicle of ongoing learning through the cultivation of herbs and the dehydrating of them for use.
**Kitchen Refurbishment –** to refurbish our on-site kitchen facilities and update/replace equipment.
**Nature Helps -** Funding from the Norman Collinson Charitable Trust, towards the Nature Helps Project. This will run wildlife-themed events for Brunswick workers and our wider community during 2021-22. Our main aim is to benefit our workers’ mental health and wellbeing, through experiencing the natural world.
- 27 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 13. **RESTRICTED FUNDS – continued**
**Neighbourly Limited Comm Fund –** for additional staff training costs as a result of the pandemic.
**Paving Project –** funding with donations from the Rotary Club to pave an outside area to create a covered meeting and social space.
**Peter Sowerby Foundation -** This funding is to strengthen our approach to improving the lives of people with learning disabilities through developing it further into a recognised framework and embedding this framework within our staff team and across the whole organisation.
**Shepherd Trust –** for recovery from the pandemic and its impacts, such as returning workers to on-site provision.
**The Finnis Scott Foundation –** the standing out project: to conserve and enhance the Horticultural, Wildlife, Arts and Crafts experience and opportunities for all those working on or visiting the site of the organic nursery though the regeneration of the Standing Out area and routeways to it on our site.
**Two Ridings Covid 19 fund –** This fund covered the two funding bids, one for communication devices for staff and workers to enable remote working, expenses for volunteer drivers for food and activity resource deliveries to workers and their families. The second grant was to assist with staff salaries, resources for workers and materials for our fund-raising campaign, communications and publicity. It also contributed to running costs for the site and alternations to enable social distancing and strengthened hygiene measures.
## 14. **ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Fund balances at 31 March 2021 are represented by:|Unrestricted|Restricted||
|---|---|---|---|
||funds|funds|Total|
||£|£|£|
|**GROUP**||||
|Fixed assets|51,703|50,238|101,941|
|Current assets|461,076|69,818|530,894|
|Creditors: amounts falling due in less than one year|(142,531)|-|(142,531)|
||______|_____|______|
|Total net assets|370,248
|120,056
|490,304|
|**CHARITY**||||
|Fixed assets|49,423|50,238|99,661|
|Investments|1|-|1|
|Current assets|430,126|69,818|499,944|
|Creditors: amounts falling due in less than one year|(124,455)|-|(124,455)|
||______|_____|______|
|Total net assets|355,095
|120,056
|475,151|
- 28 -
## **BRUNSWICK ORGANIC NURSERIES LIMITED**
## **NOTES TO THE ACCOUNTS - 31 MARCH 2021**
## 14. **ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)**
|Fund balances at 31 March 2020 are represented by:|Unrestricted|Restricted||
|---|---|---|---|
||funds|funds|Total|
||£|£|£|
|**GROUP**||||
|Fixed assets|49,606|52,078|101,684|
|Current assets|363,658|53,523|417,181|
|Creditors: amounts falling due in less than one year|(102,358)|-|(102,358)|
||______|_____|______|
|Total net assets|310,906
|105,601
|416,507|
|**CHARITY**||||
|Fixed assets|47,496|52,078|99,574|
|Investments|1|-|1|
|Current assets|353,327|53,523|406,850|
|Creditors: amounts falling due in less than one year|(90,991)|-|(90,991)|
||______|_____|______|
|Total net assets|309,833
|105,601
|415,434|
## 15. **LEASE COMMITMENTS**
The charity had the following total commitments under non-cancellable operating leases:
|Leases expiring in:
One year
Leases expiring in:
One year
Two – five years|Property
2021
2020
£
£
4,016
3,131
Equipment
2021
2020
£
£
887
887
887
1,775
|
|---|---|
## 16. **RESULTS OF BRUNSWICK ORGANIC NURSERIES LIMITED**
The gross income of the charity for the year was £670,328 and the result of the charity for the year was net surplus of £59,717.