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2022-03-31-accounts

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES

AND ACCOUNTS FOR THE YEAR ENDED

31 MARCH 2022

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 - 9
INDEPENDENT EXAMINER’S REPORT 10
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES 11
CONSOLIDATED BALANCE SHEET 12
BALANCE SHEET 13
CONSOLIDATED AND CHARITY ONLY CASH FLOW STATEMENTS 14
NOTES TO THE ACCOUNTS 15 - 28

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 2022. 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 is a York based charity and our mission statement sets out our purpose as ‘To enable people with learning difficulties to enrich their lives through work, developing relationships and building communities’. Our service users are known as “workers”, a term they chose to use many years ago, 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.

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’.

Currently Brunswick provides a variety of productive opportunities to its workers. This productive work directly confronts the exclusion of people with learning difficulties from purposeful activity and work. It also allows people with learning difficulties to gain skills, confidence, and independence.

Brunswick seeks to exemplify that people with learning difficulties can be producers and contributors to our society. It offers wider society opportunities to meet people with learning difficulties outside of a dependent relationship, opportunities usually denied to many in the community.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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. Workers receive a small allowance which, though not large in society’s terms, is of great importance to BON workers.

The range of activities that we offer include:

• Woodwork creates handmade items 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.

• Our shop continues to offer work placements which see workers serving customers and developing skills in retail. 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 COVID-19 pandemic restrictions and Brunswick’s cautious approach to returning to normality, 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. 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. Again, this activity was curtailed by the pandemic.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

CHAIR’S REPORT 2022

In spite of the gradual relaxation of COVID restrictions the year presented many challenges. On behalf of the trustees I would like to thank the Brunswick management team, all staff and volunteers for the exceptional work that they have undertaken and the support they have given to our workers.

This is reflected in the number of workers returning to Brunswick which has been a tremendous achievement. There are places still vacant but emerging from the pandemic, amid an environment that continues to see challenges across multiple sectors that impact Brunswick, it is credit to the continuing offer Brunswick makes to its community that allows it to grow.

During and immediately after the pandemic the priority was to return people well to Brunswick. This meant that many initiatives were placed on hold to accommodate those returning and to be able to meet them where their needs were at that time. The volatility and unpredictability of the pandemics impact has not escaped Brunswick with many staff retiring or moving on. It is likely as we head into a new financial year that the cost of living situation will affect our staff and increase our difficulty in recruiting replacements.

We have been actively looking to recruit new trustees to replace those who resigned this year. We continue to strive as a Board to recruit knowledge and skills to enable Brunswick to navigate the present and its future with a reliable and significant resource that a strong Board offers.

Great progress has been made at the Walled Garden in a general reorganisation and rationalisation. Some of this has been geared towards additional utilisation of the Walled Garden. Potential planning issues around intensification of use, change of use and access are being investigated before we commit large sums of money to the project.

The space upstairs in the office building will be vacated heading into the new financial year as our Caretaker, Doogie retires and moves off site. The opportunity has been taken to utilise the space as additional office space with the intention of relocate the Community and Events teams from Priory Street to operationally run the Brunswick Office on the ground floor. This is a significant move for the Groups and for Brunswick. It will change Brunswick relationship with York CVS going forward as we vacate the offices we have been working from for some time.

Lastly, the cost of living and inflation in general is of concern as we head into the new financial year. The threat of COVID remains and so heading into winter could also be a challenging time for Brunswick. Management and the trustees will be monitoring the situation closely in the months to come.

ACHIEVEMENTS AND PERFORMANCE

Covid-19: The past year has continued to be defined in many ways by the pandemic of Covid-19. From April 2021 onwards, we worked hard to enable the return of all of Brunswick’s workers. For some workers, this was a complex process given changes that had happened in their wider lives. Many of our workers returned with additional needs including poorer mental or physical health and changes to their home circumstances. This has been challenging to adapt to – it has not been a case of picking up from where we and they left off. Our decision to continue operating (for now) with smaller groups as part of our risk assessment has created operational and financial challenges although it has also contributed to successfully keeping people safe – we did not experience an outbreak of Covid-19 at Brunswick. The ongoing need to manage risk and consider workplace adaptions has used extra resource, particularly time. This has had a significant impact on the management team’s capacity. In the reporting period, thousands of decisions throughout the year, big and small, have been needed that were in addition to all our normal operating demands. Covid-19 has continued to bring uncertainty into our daily operations and future planning and whilst we are relieved, grateful and pleased with what we have achieved, it has also had myriad consequences for us in time, energy, capacity and finance.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENTS AND PERFORMANCE – continued

Staffing: One of the biggest impacts of the pandemic has been navigating the impact it has had on our staffing We knew that a period of change was ahead as some staff had held off changes during lockdowns and restrictions but were now looking to fulfil their choices and plans. In the reporting period, we had 13 staff retire or leave. We also had 11 new staff join us. Operationally this has been incredibly challenging at times with periods of being short staffed, the significant time demands of recruitment and then working at great pressure and pace to induct and support new staff. Almost all of our work areas were affected by staff shortages and changes. After six rounds of recruitment, progress has been made although we expect this period of change to continue for a while yet.

Volunteering: Brunswick benefits from a wide range of volunteer support. At the end of March 2022, we had 55 volunteers who donated in excess of 288 hours a week. 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.

Our numbers of volunteers reduced during lockdowns and restrictions. Throughout the year, our Volunteer Manager has worked to ensure regular communication with existing volunteers, liaise with staff about their volunteering needs and seek new volunteers. Like recruitment for staffing, this has been an ongoing process and one which has been vital to helping rebuild the experience we can offer to workers. 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. 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.

Service quality: A new Service Manager was appointed and started in January 2022. They have made good progress on numerous objectives including worker reviews and support plans which as workers returned, were a substantial and important task.

Site developments: Site developments slowed down unsurprisingly in the reporting period. There have continued to be discussions and exploration of ideas, particularly at our walled garden site. Teams have worked hard to clear space in readiness for temporary buildings, improve the car park area for access and consider small changes that could be made internally to the existing buildings.

Drainage project: Due to the pandemic and sporadic communications received from various involved parties, the project to connect Brunswick’s drainage to the main sewer 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.

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, their families and home support staff for supporting us and being flexible and patient, as we’ve continued to adapt and navigate change following the pandemic. Thank you to our volunteers who gave time to provide 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.

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 into our work and enabled us all.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance: At the start of 2021/2022 the Board had 8 trustees. During the year 3 trustees, including the Chair, resigned and efforts are being made to recruit additional trustees. The Board meets routinely 6 to 8 times a year. The trustees accept responsibility for 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. The resignation of trustees has resulted in fewer subcommittee meetings in the second half of the year

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 the reporting period, the key changes to the management structure include:

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.

FINANCIAL REVIEW

Treasurer’s financial report

Overall, the consolidated net income for 2021-22 for BON and the CIC was £48,386, compared with £73,797 for the previous year. The CIC made a profit of £11,287 (2020-21: £14,080). Again, the CIC managed to deliver a good financial performance despite continued difficult trading conditions. As well as raising funds for Brunswick the shop remains an important outlet for Brunswick goods, and provides many and varied opportunities for workers.

Our total contract income overall decreased slightly to £426,041 (2020/21: £444,264). However, our combined Grants and Direct payments income was slightly higher at £109,568 (2020/21: £103,238).

Income from restricted grants was £47,369 in 2021-22, compared with £44,953 in 2020-21. These grants are set out in note 13.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW - continued

Treasurer’s financial report - continued

Donations and legacies were also down on the previous year at £19,884 (2020/21: £56,204).

We would like to sincerely thank all those who supported us with donations and grant awards through this very challenging period.

Our most significant expenditure is staff costs. The consolidated staff costs have increased by 0.78% in 2021/22 coming in at £532,949. The overall pay increase was 2.15%

The total expenditure on external training in 2021-22 was £1,976, which is very similar to the previous year (202021; £2,050). Staff also carried out training via our online health and safety training facility run by Citation and we held two training days towards the end of the financial year.

Overall this amounts to a good financial performance for the Organisation which despite the very difficult operating environment still managed to deliver its services while retaining control of its cost base and managing to deliver a healthy surplus.

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 remained constant at £30,000 following an internal review of potential financial risks.

How and when the charity’s reserves can be spent

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW - continued

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 2022 the amount held in free reserve was £323,249 (2021: £299,881). 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 have decided to designate funds to the following reserves:

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 (Resigned as Chair 24
November 2021, resigned as Trustee
16 January 2022)
Anthony Kilbride Treasurer
Frederick Woodhead (Appointed Chair 24 November 2021)
Ben Arnup (Resigned 24 November 2021)
Angela Fernyhough-Blackwood (Resigned 24 November 2021)
Geraldine O’Brien
Jacqueline O’Keefe
Simon Usher
Company secretary Frederick Woodhead (Resigned 24 November 2021)
Jacqueline O’Keefe (Appointed 24 November 2021)
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

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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:

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:

…………………………………………………………. Jacqueline O'Keefe Signed on 11/11/22 @ 12:50 Jacqueline O’Keefe - company secretary

8 November 2022

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 2022 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 P Clemit

Countersigned on 12/11/22 @ 10:50

N Clemit ACA, FCCA JWPCreers LLP Chartered Accountants Genesis 5 Church Lane Heslington York YO10 5DQ

9 November 2022

BRUNSWICK ORGANIC NURSERIES LIMITED

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Restricted
funds
funds
Note
£
£
Income
Donations and legacies
2
19,884
-
Charitable activities
3
488,240
47,369
Other trading activities:
Trading by beneficiaries
2
66,496
-
Fundraising
2
959
-
Trading subsidiary
2
229,721
-
Other
2
4,523
-
Investment income
2
51
-
__

Total income
809,874
47,369


Expenditure
Raising funds
Trading subsidiary
4
191,027
-
Other
4
5,447
-
Charitable activities
4
587,402
24,327
Net loss on disposal of assets
-
654
__

Total expenditure
783,876
24,981


Net income for the year
5
25,998
22,388
Transfer between funds
12,13
-
-
_
__
Net movement in funds
25,998
22,388
Funds at 31 March 2021
370,248
120,056
__
___
Funds at 31 March 2022
396,246
142,444
 Total
2022
£
19,884
535,609
66,496
959
229,721
4,523
51
__
857,243
_
191,027
5,447
611,729
654

808,857

48,386
-
__
48,386
490,304
______
538,690
 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

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 £48,386 (2021: £73,797).

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

CONSOLIDATED BALANCE SHEET AT 31 MARCH 2022
Note
2022
£
£
FIXED ASSETS
Tangible assets
9
92,532
CURRENT ASSETS
Stock
24,257
Debtors
10
58,731
Cash at bank and in hand
470,248
__
553,236
CREDITORS: amounts falling
due in less than one year
11
107,078
_
NET CURRENT ASSETS
446,158

TOTAL ASSETS LESS CURRENT LIABILITIES
538,690

THE FUNDS OF THE CHARITY
Unrestricted funds
General funds
12
372,897
Non-Charitable trading funds
12
13,702
Designated funds
12
9,647

396,246
Restricted funds
13
142,444
___
TOTAL CHARITY FUNDS
538,690
 2021
£
101,941
18,284
41,002
471,608
__
530,894
142,531
_
388,363

490,304
355,095
15,153
-

370,248
120,056
___
490,304

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies

Directors’ responsibilities:

Approved by the board of trustees on 8 November 2022 and signed on their behalf by:

FA Woodhead

……………………………………………………. Signed on 11/11/22 @ 09:19 Frederick Woodhead Chair

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

BALANCE SHEET AT 31 MARCH 2022
Note
2022
£
£
FIXED ASSETS
Tangible assets
9
Investment in subsidiary
6
CURRENT ASSETS
Debtors
10
190,704
Cash at bank and in hand
335,110
__
525,814
CREDITORS: amounts falling
due in less than one year
11
91,550
_
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARITY
Unrestricted funds
General funds
12
372,897
Designated
12
9,647
___
Restricted funds
13
TOTAL CHARITY FUNDS
90,723
1
434,264
__
524,988

382,544
142,444
____
524,988
 2021
£
99,661
1
124,062
375,882
__
499,944
124,455
_
375,489

475,151
355,095
-

355,095
120,056
___
475,151

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies

Directors’ responsibilities:

Approved by the board of trustees on 8 November 2022 and signed on their behalf by:

FA Woodhead

Signed on 11/11/22 @ 09:19

……………………………………………………. Frederick Woodhead Chair

BRUNSWICK ORGANIC NURSERIES LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Notes Group Charity Group Charity
2022 2022 2021 2021
£ £ £ £
Cash flows from operating activities:
Net cash provided by/(used in) operating activities 1 1,765 (38,451) 138,545 122,049
Cash flows from investing activities
Dividends, interest and rents from investments 51 51 39 39
Purchase of property, plant and equipment (6,176) (5,372) (12,369) (11,011)
Proceeds on disposal of tangible fixed assets 3,000 3,000 - -
______ ______ ______ ______
Change in cash and cash equivalents in the year (1,360) (40,772) 126,215 111,077
______ ______ ______ ______
Cash and cash equivalents at 1 April 2021 471,608 375,882 345,393 264,805
______ ______ ______ ______
Cash and cash equivalents at 31 March 2022 2 470,248
 335,110 471,608 375,882
NOTES TO THE CASH FLOW STATEMENT
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET		 CASH FLOW FROM OPERATING
ACTIVITIES
Group Charity Group Charity
2022 2022 2021 2021
£ £ £ £
Net income for the year 48,386 49,837 73,797 59,717
Adjustments for:
Depreciation charges 11,931 10,656 12,112 10,924
Loss/(profit) on disposal of fixed assets 654 654 - -
Dividends, interest and rents from investments (51) (51) (39) (39)
Decrease/(increase) in stock (5,973) - 3,005 -
Decrease/(increase) in debtors (17,729) (66,642) 9,497 17,983
Increase/(decrease) in creditors (35,453) (32,905) 40,173 33,464
______ ______ ______ ______
Net cash provided by/(used in) operating activities 1,765
 (38,451) 138,545 122,049
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Charity Group Charity
2022 2022 2021 2021
£ £ £ £
Cash in hand 470,248 335,110 471,608 375,882
______ ______ ______ ______
470,248
 335,110 471,608 375,882

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

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.

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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:

Investment income is included when receivable.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

Income (continued)

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.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

Provisions

Provisions are recognised when the trust has a legal or constructive present obligation as a result of a past event, it is probable that the trust will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

2. INCOME OTHER THAN CHARITABLE ACTIVITIES

2022 2022 2022 2021 2021 2021
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Donations and legacies 19,884 - 19,884 56,204 - 56,204
_____ _____ _____ _____ _____ _____
19,884 - 19,884 56,204 - 56,204
_____ _____ _____ _____ _____ _____
Other trading activities
Trading by beneficiaries 66,496 - 66,496 40,880 - 40,880
Fundraising 959 - 959 - - -
Trading subsidiary 229,721 - 229,721 210,341 - 210,341
Other income 4,523 - 4,523 1,460 - 1,460
______ _____ _____ _____ _____ ______
Total other trading activities 301,699 - 301,699 252,681 - 252,681
Investment income
Bank interest 51 - 51 39 - 39
______ _____ _____ _____ _____ ______
Total 321,634 - 321,634 308,924 - 308,924
2022 2021
£ £
Other income comprises:
Rent / services 900 900
External sales 2,684 -
Miscellaneous income 204 560
Community + events income 735 -
_____ _____
4,523
 1,460

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

3. INCOME FROM CHARITABLE ACTIVITIES

2022
2022
2022
2021
2021
Unrestricted Restricted
Total
Unrestricted Restricted
£
£
£
£
£
Contracts
City of York Council
401,641
-
401,641
405,893
-
North Yorkshire County
Council
20,305
-
20,305
30,759
-
East Riding County Council
4,095
-
4,095
7,612
-
_




426,041
-
426,041
444,264
-
Other
Grants
-
47,369
47,369
-
44,953
Direct payments
62,199
-
62,199
58,285
-
__
_



Total
488,240
47,369
535,609
502,549
44,953
4.
TOTAL EXPENDITURE
Raising
Activities
Total
funds
costs
2022
£
£
£
Staff costs and contract labour
5,213
482,657
487,870
Trainees
-
17,333
17,333
Training
-
1,976
1,976
Travel and volunteer expenses
-
4,226
4,226
Horticultural materials
-
12,834
12,834
Craft and cooking materials
-
5,359
5,359
Garden services
-
6,653
6,653
Premises costs
-
17,724
17,724
Office costs
-
24,629
24,629
Repairs and renewals
-
9,784
9,784
Depreciation
-
10,656
10,656
Independent examination and accountancy
-
3,013
3,013
Professional fees
-
4,033
4,033
Miscellaneous
-
122
122
Community and events group
-
10,730
10,730
Trading subsidiary
191,027
-
191,027
Event costs
234
-
234

__
____
Total expenditure
196,474
611,729
808,203


 2021
Total
£
405,893
30,759
7,612
__
444,264
44,953
58,285
_
547,502
Total
2021
£
484,867
7,802
2,050
4,762
7,882
2,839
6,004
13,871
25,676
19,583
10,922
2,813
10,698
3,331
7,185
172,018
326
___
782,629

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

5. NET INCOME FOR THE YEAR

This is stated after charging/(crediting): 2022 2021
£ £
Accountant’s independent examination 3,013 2,813
Depreciation 11,931 12,112
Operating lease costs - land and buildings - -

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 2022 2021
£ £
Turnover 229,721 210,341
Cost of sales (141,578) (128,373)
Staff costs and administration expenses (76,856) (67,888)
______ ______
Net profit 11,287 14,080
Amount gifted to the charity (12,738) -
____ ____
Retained in subsidiary (1,451)
 14,080
The assets and liabilities of the subsidiary were:
Fixed assets 1,809 2,280
Current assets 161,883 120,195
Creditors: amounts falling due within one year (149,990) (107,322)
_____ _____
Total net assets 13,702
 15,153
Aggregate share capital and reserves 13,702
 15,153

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

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 39 (2021: 40) which
on the basis of full-time equivalents is		 2022
£
488,468
23,851
20,630
______
532,949

22
 2021
£
486,494
22,480
19,808
______
528,782
22

No employee received emoluments of more than £60,000 per annum (2021: none).

The total paid to key management personnel during the year was £38,284 (2021: £34,772).

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 (2021: none) was reimbursed for travel or subsistence costs (2021: none). The aggregated donations from trustees were £640 during the year (2021: £nil).

Included in the staff costs of £532,949 is £6,181 of costs to family members of trustees working for the charity.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

9. FIXED ASSETS: TANGIBLE ASSETS

Group
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2021 7,915 319,982 76,563 33,783 438,243
Additions - - 6,176 - 6,176
Disposals - - (5,950) - (5,950)
____ ______ _____ _____ ______
At 31 March 2022 7,915 319,982 76,789 33,783 438,469
____ ______ _____ _____ ______
Depreciation
At 1 April 2021 - 255,245 47,274 33,783 336,302
Charge for the year - 3,646 8,285 - 11,931
Depreciation on disposals - - (2,296) - (2,296)
____ ______ _____ _____ ______
At 31 March 2022 - 258,891 53,263 33,783 345,937
____ ______ _____ _____ ______
Net book value
At 31 March 2022 7,915 61,091 23,526
 -
 92,532
At 31 March 2021 7,915 64,737 29,289
 -
 101,941
Charity
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2021 7,915 319,982 71,602 33,783 433,282
Additions - - 5,372 - 5,372
Disposals - - (5,950) - (5,950)
____ ______ _____ _____ ______
At 31 March 2022 7,915 319,982 71,024 33,783 432,704
____ ______ _____ _____ ______
Depreciation
At 1 April 2021 - 255,245 44,593 33,783 333,621
Charge for the year - 3,646 7,010 - 10,656
Depreciation on disposals - - (2,296) - (2,296)
____ ______ _____ _____ ______
At 31 March 2022 - 258,891 49,307 33,783 341,981
____ ______ _____ _____ ______
Net book value
At 31 March 2022 7,915 61,091 21,717
 - 90,723
At 31 March 2021 7,915 64,737 27,009
 - 99,661

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

10. DEBTORS

DEBTORS
Group Charity Group Charity
2022 2022 2021 2021
£ £ £ £
Trade debtors 53,007 50,851 32,715 27,299
Prepayments 3,618 3,285 3,918 3,148
Other debtors 2,106 2,106 4,369 4,369
Amount due from subsidiary company - 134,462 - 89,246
_____ ______ _____ _____
58,731 190,704 41,002 124,062

11. CREDITORS: AMOUNTS FALLING DUE IN LESS THAN ONE YEAR

Group Charity Group Charity
2022 2022 2021 2021
£ £ £ £
Trade creditors 17,044 9,616 15,649 5,841
VAT 27,823 22,294 32,824 27,864
Other creditors 38,894 38,894 39,215 39,215
Accruals 23,317 20,746 54,843 51,535
_____ _____ _____ _____
107,078 91,550 142,531 124,455

Other creditors include a provision of £27,928 (for 2021 and 2022) against income received from CYC that may be subject to adjustment.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

12. UNRESTRICTED FUNDS

1
Unrestricted funds
General
Non-charitable trading
funds
Designated		 As at
April 2021
£
355,095
15,153
-
______
370,248		 Consolidation
As at
Income
Expenditure adjustments
Transfer 31 March 2022
£
£
£
£
580,153
592,496
40,145
(10,000)
372,897
229,721
191,027
(40,145)
-
13,702
-
353
-
10,000
9,647
__
_
__
_
____
809,874
783,876
-
-
396,246

------------- 2020/21 -------------
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

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 designated and unrestricted funds represent the transfer of unrestricted funds to be allocated to a designated fund.

Designated funds relate to designations made for winter.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS

As at
1 April 2021
£
Café development
147
Haxby Wigginton Lectern
520
Progression fund
16,061
Charles Ruddock Trust
241
Drainage Project
10,050
Mess room
1,365
Potting shed extension
45,332
IT comms development – Bishier-Hinton
986
IT comms development – Discovery
1,698
Social club staff funding 2016
1,126
Bishopthorpe ward grant
1,951
Wood-chipper
3,532
Site signage
1,138
Walled garden improvements
13,333
Accessibility Drainage transport
381
Dehydration Project
4,000
Kitchen refurbishment
2,199
Nature Helps (NCCT)
2,000
Neighbourly Limited Comm Fund
400
Paving project
96
Peter Sowerby Foundation
12,500
The Finnis Scott Foundation
1,000
Horticulture 2021
-
Marsh Christian Trust
-
NYCC IPC Fund
-
Screwfix Foundation
-
_____
120,056		 As at
Income
Expenditure
Transfer
31 March 2022
£
£
£
£
-
22
-
125
-
-
-
520
16,061
-
36
-
205
10,050
-
205
1,160
-
2,136
-
43,196
-
986
-
-
-
1,597
-
101
-
944
-
182
9,000
783
-
10,168
-
654
-
2,878
-
-
-
1,138
-
-
-
13,333
-
-
-
381
-
-
-
4,000
30
-
-
2,229
-
-
-
2,000
-
-
-
400
-
90
-
6
12,500
-
-
25,000
-
40
-
960
4,000
-
-
4,000
500
-
-
500
17,283
17,283
-
-
4,056
205
-
3,851
_

__
_____
47,369
24,981
-
142,444

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS – continued

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		 ------------- 2020/21 -------------
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

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.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS – continued

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 (2021 only) – 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.

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 (2021 only) – 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 (2021 only) – 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.

Horticulture 2021-D'Oyly Carte - A one-off grant of £4,000.00 to Brunswick Organic Nursery to support its horticulture programmes in 2021/22.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS – continued

Marsh Christian Trust – A grant to support with ongoing training needs both during and emerging from the pandemic.

NYCC IPC Fund - An allocated Government fund from the Discretionary portion of the Infection Control Fund round 3 for Community Services in Health and Social Care during the Pandemic administered through North Yorkshire County Council.

Screwfix Foundation – To support with the repair and renewal of temporary and existing structures at our Walled Garden Site.

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2022 are represented by: Unrestricted Restricted
funds funds Total
£ £ £
GROUP
Fixed assets 46,128 46,404 92,532
Current assets 457,196 96,040 553,236
Creditors: amounts falling due in less than one year (107,078) - (107,078)
______ _____ ______
Total net assets 396,246
 142,444
 538,690
CHARITY
Fixed assets 44,319 46,404 90,723
Investments 1 - 1
Current assets 429,774 96,040 525,814
Creditors: amounts falling due in less than one year (91,550) - (91,550)
______ _____ ______
Total net assets 382,544
 142,444
 524,988
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

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

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
2022
2021
£
£
4,441
4,016

Equipment
2022
2021
£
£
887
887
-
887

16. RESULTS OF BRUNSWICK ORGANIC NURSERIES LIMITED

The gross income of the charity for the year was £667,667 and the result of the charity for the year was net surplus of £49,837.