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2023-03-31-accounts

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES AND ACCOUNTS FOR THE YEAR ENDED

31 MARCH 2023

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 - 29

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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 2023. 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 2023

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.

• Community and Events teams offer administration skills development and assist with tasks which develop office skills such as writing our newsletter and planning events.

• 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, we have gradually increased the number of social events including some walks, the summer picnic, Christmas celebrations and a disco night. These events offer opportunities for people to connect, create and/or nurture friendships and practice social skills.

Workers as Brunswick representatives : In previous years, some of our workers have chosen to support and represent Brunswick at various fundraising events throughout the year. Again, this activity was significantly reduced by the aftermath of the pandemic particularly in terms of staff capacity and vacancies. Some events were possible but we hope this increases in the future.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

CHAIR’S REPORT 2023

Although the Covid pandemic was largely behind us as a public health issue we continued to see the widespread after effects and the year again presented many challenges. On behalf of the trustees I would like to thank the management team, their staff and our volunteers for their hard work in providing such wonderful support for our workers.

Throughout the year we operated at below full capacity as a result of workers not returning to BON after the pandemic or returning with fewer days and a slowdown in new referrals from City of York Council (CYC) and North Yorkshire County Council (NYCC) as a result of their own staffing and financial constraints. Some restructuring of staffing and groups was planned to partially offset this situation and this was implemented in the next financial year. There remained a number of vacant spaces and so the restructuring reduced, but did not solve, the impact of slow referrals.

The Board began the year with six trustees. During the year one trustee resigned and two were appointed to the Board. We identified skills and areas of expertise which are lacking or require reinforcing on the Board. We continue our efforts to recruit trustees to fill these positions with the intention of eventually having a Board of nine trustees.

The Head Office function has now largely relocated to the upper floor of the office building, following the retirement of the Caretaker, with the Community and Events team now occupying much of the ground floor. This change has freed up much needed space and is working well. We have vacated the office we leased in Priory Street.

Further significant progress has been made in reorganising and rationalising vegetable production at the Walled Garden. However, planning issues around increased use of the Walled Garden and access thereto have not yet been addressed.

As we reported last year, the cost of living and inflation in general has once again occupied much of our thinking and work in the last twelve months. We have continued to adopt The Real Living Wage but this increase in costs to us has not been matched by increased revenue from our local authorities. This together with a reduction in the number of workers, and hence revenue, has resulted in us setting a deficit budget for 2023/2024. Work has continued into the current financial year to tackle the financial challenges faced but it is clear that our financial situation is inevitably going to be difficult for some time.

ACHIEVEMENTS AND PERFORMANCE

In this section of the report, the Directors have highlighted some key events, changes and achievements throughout the year. It is impossible to convey all that has happened but we hope it gives a good sense of the challenges faced and progress made. Before we go into further detail however, 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 and challenges following the pandemic. Thank you to our volunteers who gave time to provide support and make the experience at Brunswick so much richer for all. Thank you to our fantastic staff team who have gone above and beyond on so many occasions to keep us going, cover gaps and find solutions when challenges arise. We are also 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.

Covid-19: The impact of the pandemic continues to shape the experiences for our workers, families, volunteers, staff and the organisation as a whole. For some, this remains a complex space given changes that continue to happen in their wider lives. For those workers who returned to Brunswick with additional needs, accessing meaningful and timely support outside of Brunswick remained challenging. One of the more visible areas of impact has been in the capacity of colleagues in local authorities in Adult Social Care. This has been a very slow and frustrating experience for many workers and their families and we have tried to be as flexible and supportive as possible whilst funding or other support is slowly agreed (or not) in a system that has been hard to function within.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENTS AND PERFORMANCE – continued

We also recognised that for volunteers returning, or staff continuing (as Brunswick continued to operate throughout the pandemic), they also had their own experiences and for some, changed health needs. Ongoing emphasis on support and wellbeing has been important and this continues.

Staffing: Brunswick continued to experience change within the staffing team post pandemic. Managing gaps in staffing as well as multiple rounds of recruitment dominated a lot of the first half of the year. We said farewell to four members of staff including one of our longer serving staff members Debs Pendle, who worked in Horticulture and then went on to be one of the Shop Leads. Our Finance Manager, Joanne Austin who was with us for 5 years also chose to move on to a fresh challenge. Our Caretaker of 11 years retired and finally a member of our Crafts team moved on to focus on their own art. During the year, we went out to recruitment for five posts and recruited to four of these. In line with the picture nationally, recruitment was an unpredictable experience with some posts receiving plenty of applicants and others, particularly management roles, receiving none or very low numbers.

One of the posts which received low applications for was for the Finance Manager and we were unsuccessful in recruiting to this post despite advertising it twice. We had to rapidly find alternative solutions and so we sourced quotes from local accounting firms. We began working with Nikki Ainscough, Managing Director of Equilibrium Accountants, in August 2022 to provide cover whilst we attempted to recruit again and this arrangement picked up the majority of the finance work. Whilst this covered most of the finance function, there were (and still are) tasks that now fall to the management team. In 2022/23, this included payroll and invoicing for Day Services to local authorities and Garden Services invoices. We would like to recognise the resilience of the management team to hold the finance function until the contract with Equilibrium was established and then beyond as they continue to cover certain tasks.

Throughout the year, we welcomed 11 new staff. Much of the year therefore had a focus on induction, training and supporting new staff into roles. The prioritising of recruitment was sometime hard with changes triggering a change of priorities in roles that were being drafted or recruited to.

And finally, we also saw two members of staff take maternity leave during the year. Good planning and successful recruitment helped both of these periods of leave go well and both staff were/are due back in the following year 2023/24.

Staff have pulled together enormously to cover gaps and whilst this is appreciated, we also recognise that asking staff to ‘do extra’ for a long time comes at a cost in other respects. It has not been our wish or ideal but this is also the reality of managing multiple interlinking challenges simultaneously. We would like to thank staff for their kindness and resilience through their work in uncertain times and their commitment to Brunswick and the workers over the last year.

Cost of Living: To support with the significant rise in wages, utilities and food Brunswick provided staff with a one off payment which was transferred at the end of the calendar year (December 2022). Several staff expressed their thanks for this payment. The payment was a small way of showing support for staff and hopefully, also retaining our staff team who bring so many excellent skills and qualities to the work we do.

Volunteering: Brunswick benefits from a wide range of volunteer support. At the end of March 2023, we had 65 volunteers who donated in excess of 310 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 disabilities, 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.

In line with the picture nationally, our numbers of volunteers reduced significantly during lockdowns and restrictions and in the return afterwards. 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

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENTS AND PERFORMANCE – continued

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 provision: A challenge we faced throughout 2022/23 was the high number of vacant spaces in groups. This remained at an average rate of 31 spaces throughout the year and this represents a loss of £80,471 potential income in a whole year. We attempted to improve the vacancy rate by sharing information regularly with the local authorities (given their high turnover of staff) so that new social workers would get to know about Brunswick, we increased our contact with local authorities in as many ways as we could think of and achieve and as always, were proactive in supporting requests for increases to days for existing workers. Unfortunately, despite our efforts, the referral rate coming through remained low and slow. Towards the end of the financial year, we started taking steps to restructure some of our staffing because we needed to reduce our staffing to offset the vacant worker places. The final outcomes of this have fallen into the 2023/24 year and will be reported in next year’s report.

More optimistically, in Spring 2022, we saw the moving of our Office and Events group up to the main site from our old base at Priory Street. The feedback from the team was really positive and it for many, it helped strengthen the sense of everyone ‘coming back together’. The teams moved into the downstairs office space which was made possible by some of the office based staff moving upstairs into the old Caretaker’s Flat. This was vacant after the retirement of the Caretaker in May 2022.

In the summer of 2022, we operated during two heatwaves which saw temperatures rise to around 40 degrees. This was challenging and everyone’s safety took priority over any activity. Whilst we’re pleased with how we managed the challenges this created, it did emphasise again the challenges that some of our buildings create and which we hope to improve with future developments.

In late 2022 we started preparing for our workers survey, the first since the pandemic. We approach this differently to most organisations, certainly that we know of, and our approach means that 100% of workers were involved and contributed. The sessions were held in February and March 2023 and the results written up in the 2023/24 year. We also completed a parent and carer survey at the same time. Whilst the results for both surveys fall into next year’s report, we would like to say that the feedback was truly heartening, moving and motivating. There were some useful suggestions too and all of the feedback has been written up and shared.

Service quality: The Service Manager post continues to develop in building relationships that aid in the quality of service, progression or opportunities for workers. During the year, the City of York Council (CYC) introduced its new service quality audit platform PAMMS which will provide a hybrid of digital and in person assessment of providers to showcase their provision along with the governance contractual obligations in running a day community service. The completion of the PAMMS audit fell into the 2023/24 financial year and so will be included in next year’s report.

In 2022/23, we also started a review of all policies many of which needed an overhaul as we emerged out of the pandemic. This was a substantial task that has seen the management team and Board review and renew policies throughout the year and into the 2023/24 year too.

Finance: In March 2023, Equilibrium Accounts supported the leadership team to migrate to an online accounting software having used a desktop version. This change has demanded time from the management team but overall, it went fairly smoothly. Hopefully in the next financial year, we will see the benefit of a better system that is more accessible to the whole management team. These changes have meant that the management team have had a different day to day involvement in finance. Whilst this has been another pressure whilst being under-resourced, it has also had positive benefits in seeing how our systems can be improved.

Finance is a challenging area which demands more and more time and attention as the funding situation in social care becomes harder. We have seen significant increases in almost all costs: insurances, general running costs, vehicle costs etc and most particularly, in staff salaries as both the National Living Wage and the Real Living Wage increased. In 2022/23, we were awarded a 3% uplift to our contract price with CYC but the Real Living Wage had increased by 4.2% and a further 10% increase was announced in September 2022 which we would apply in the following financial year (2023/24). Unfortunately, the size of these rises mean that our income, in a short period of time, is rapidly nowhere near enough to cover staff salaries. The need to diversify our income, increase income and reduce costs is a constant need and pressure.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENTS AND PERFORMANCE – continued

Site developments: This year, following the recruitment to the Site Manager role on a temporary basis, we began a programme of works to address key areas of infrastructure at both the Brunswick and Walled Garden sites. These investments are intended to support the operational needs of Brunswick for the next few years whilst the strategic work is developed and from this, a wider site plan and approach can be formulated.

Drainage project: Work to progress this crucial infrastructure project stalled due to sporadic communication from Sustrans and as such, Brunswick continues to be in a vulnerable position until meaningful contact can be made. Contingencies will be drawn up in the year ahead to protect Brunswick’s ability to continue its provision and offer to workers, volunteers, staff and the general public.

Peter Sowerby Foundation Grant: Work began on the initial stages of the grant funded project ‘Being Brunswick. This included input from the Services Manager, Volunteer Manager, Operations Manager, Woodwork Area Leader and the Codirectors. We are grateful to the Sowerby Foundation for allowing us to delay the start of the project due to impact of the pandemic and for the funding generally. We know that workers and their families value Brunswick’s approach and quality of support already but the project is enabling us to explore and build this even further. We will also create a set of resources to support our framework of support for existing and new staff alike.

Work Area developments: We established new relationships in the year for different work areas. Plant Production had grown and nurtured seed for the National Environment Agency and their natural flood defence work at Clifton Ings. Garden Services teams and some of our volunteers then supported with the planting on site. Land Produce scaled up its offer to Food Circle as they established themselves more within the York marketplace. We would like to draw particular attention to the development of the One-to-one Work Area which has grown throughout the year. New staff, new ideas and a real focus on supporting staff in these roles has seen a team really emerge

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance: At the start of 2022/2023 the Board had 6 trustees. During the year one trustee resigned and two were appointed. 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.

An annual general meeting takes place no more than 15 months after the previous one 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.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Treasurer’s financial report

Overall, the consolidated net deficit for 2022-23 for BON and the CIC was £36,781, compared with a profit figure of £48,386 for the previous year. The CIC also made a small loss of (£1,754) compared to a profit of £11,287 in 2021/2022. Again, the CIC managed to deliver a solid 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 increased slightly to £444,811 (2021/22: £426,041). Direct payments income increased from £62,199 in 2021-22 to £88,030 in 2022-23. Income from restricted grants reduced to £7500 in 2022-23, compared with £47,369 in 2021-22.

However, our combined Grants and Direct Payments income was slightly lower at £95,530 (2022/23: £109,568). Grants are lower however we are seeing an increase in income from Direct Payments.

Donations and legacies were also slightly down on the previous year at £16,107 (2021/22: £19,884). 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 10.27%% in 202223 to £587,700 compared to £532,949 in 2021-22. A pay increase of 4.2%-4.9% was applied to staff salaries to enable us to continue to follow the Real Living Wage which rose by 4.2%. Any increase also increases the oncosts to salaries for Brunswick as an employer e.g. pension contributions. Our uplift from City of York Council in 2022-23 was 3% so this did not cover the increase offered to us as a contractor.

The total expenditure on external training was £2724, an increase from £1976 in 2021-22 was £1,976. We continue to commit to training for our staff team. Staff carried out training via our online health and safety training facility run by Citation, through external providers as needed e.g. First Aid training and through our own in-house provision e.g. we held a staff training day towards the end of the financial year.

Overall this amounts to a solid financial performance for the Organisation despite the very difficult operating environment where cost increases such as the National and Real Living Wage are increasing significantly at a time when local authority funding is not keeping pace with inflation. We anticipate several difficult trading years ahead which will draw on our reserves as we implement a plan to diversify our income generation. The Board have met to discuss this matter and are generating plans to address the shortfall in income.

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 £200,000 up from £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 reduced from £30,000 to £20,000 following an internal review of potential financial risks.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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 2023 the amount held in free reserve was £330,993 (2022: £323,249). Of this, £200,000 is set aside for the Working Capital Reserve and £20,000 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 2023

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
Anthony Kilbride Treasurer
Frederick Woodhead Chair
Geraldine O’Brien
Jacqueline O’Keefe (Resigned 15 November 2022)
Simon Usher
Andrew Mark Stevenson (Appointed 27 September 2022)
Keith Lowe (Appointed 14 March 2023)
Company secretary
Jacqueline O’Keefe (Resigned 15 November 2022)
Andrew Mark Stevenson (Appointed 15 November 2022)
Key management personnel Michael Tansley Thomas Co-Director
Lauren Webb Co-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 2023

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:

A M Stevenson Signed on 19/12/23 @ 20:19

…………………………………………………………. Andrew Mark Stevenson - company secretary

18 December 2023

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 2023 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 Signed on 20/12/23 @ 07:46

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

18 December 2023

BRUNSWICK ORGANIC NURSERIES LIMITED

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted
funds
funds
Note
£
£
Income
Donations and legacies
2
16,107
-
Charitable activities
3
532,841
7,500
Other trading activities:
Trading by beneficiaries
2
52,169
-
Fundraising
2
563
-
Trading subsidiary
2
212,824
-
Other
2
683
-
Investment income
2
1,095
-
__

Total income
816,282
7,500


Expenditure
Raising funds
Trading subsidiary
4
191,124
-
Other
4
7,122
-
Charitable activities
4
633,211
29,106
Net loss on disposal of assets
-
-
__

Total expenditure
831,457
29,106


Net (deficit) / income for the year
5
(15,175)
(21,606)
Transfer between funds
12,13
46,404
(46,404)
_
__
Net movement in funds
31,229
(68,010)
Funds at 31 March 2022
396,246
142,444
__
___
Funds at 31 March 2023
427,475
74,434
 Total
2023
£
16,107
540,341
52,169
563
212,824
683
1,095
__
823,782
_
191,124
7,122
662,317
-

860,563

(36,781)
-
__
(36,781)
538,690
______
501,909
 Total
2022
£
19,884
535,609
66,496
1,694
229,721
3,788
51
__
857,243
_
191,027
5,447
611,729
654

808,857

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

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 deficit for the year of £36,781 (2022: £48,386 income).

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

CONSOLIDATED BALANCE SHEET AT 31 MARCH 2023
Note
2023
£
£
FIXED ASSETS
Tangible assets
9
91,235
CURRENT ASSETS
Stock
23,012
Debtors
10
88,564
Cash at bank and in hand
370,851
__
482,427
CREDITORS: amounts falling
due in less than one year
11
71,753
_
NET CURRENT ASSETS
410,674

TOTAL ASSETS LESS CURRENT LIABILITIES
501,909

THE FUNDS OF THE CHARITY
Unrestricted funds
General funds
12
337,589
Non-Charitable trading funds
12
189
Designated funds
12
89,697

427,475
Restricted funds
13
74,434
___
TOTAL CHARITY FUNDS
501,909
 2022
£
92,532
24,257
58,731
470,248
__
553,236
107,078
_
446,158

538,690
372,897
13,702
9,647

396,246
142,444
___
538,690

For the year ending 31 March 2023 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 18 December 2023 and signed on their behalf by:

FA Woodhead

……………………………………………………. Signed on 18/12/23 @ 17:42 Frederick Woodhead Chair

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

BALANCE SHEET AT 31 MARCH 2023
Note
2023
£
£
FIXED ASSETS
Tangible assets
9
Investment in subsidiary
6
CURRENT ASSETS
Debtors
10
245,789
Cash at bank and in hand
230,282
__
476,071
CREDITORS: amounts falling
due in less than one year
11
64,049
_
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARITY
Unrestricted funds
General funds
12
337,589
Designated
12
89,697
___
Restricted funds
13
TOTAL CHARITY FUNDS
89,697
1
412,022
__
501,720

427,286
74,434
____
501,720
 2022
£
90,723
1
190,704
335,110
__
525,814
91,550
_
434,264

524,988
372,897
9,647

382,544
142,444
___
524,988

For the year ending 31 March 2023 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 18 December 2023 and signed on their behalf by:

FA Woodhead

……………………………………………………. Signed on 18/12/23 @ 17:42 Frederick Woodhead Chair

BRUNSWICK ORGANIC NURSERIES LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

Notes Group Charity Group Charity
2023 2023 2022 2022
£ £ £ £
Cash flows from operating activities:
Net cash provided by/(used in) operating activities 1 (92,923) (98,354) 1,765 (38,451)
Cash flows from investing activities
Dividends, interest and rents from investments 1,095 1,095 51 51
Purchase of property, plant and equipment (7,569) (7,569) (6,176) (5,372)
Proceeds on disposal of tangible fixed assets - - 3,000 3,000
______ ______ ______ ______
Change in cash and cash equivalents in the year (99,397) (104,828) (1,360) (40,772)
______ ______ ______ ______
Cash and cash equivalents at 1 April 2022 470,248 335,110 471,608 375,882
______ ______ ______ ______
Cash and cash equivalents at 31 March 2023 2 370,851
 230,282 470,248 335,110
NOTES TO THE CASH FLOW STATEMENT
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW		 FROM OPERATING
ACTIVITIES
Group Charity Group Charity
2023 2023 2022 2022
£ £ £ £
Net income for the year (36,781) (23,268) 48,386 49,837
Adjustments for:
Depreciation charges 8,866 8,595 11,931 10,656
Loss/(profit) on disposal of fixed assets - - 654 654
Dividends, interest and rents from investments (1,095) (1,095) (51) (51)
Decrease/(increase) in stock 1,245 - (5,973) -
Decrease/(increase) in debtors (29,833) (55,085) (17,729) (66,642)
Increase/(decrease) in creditors (35,325) (27,501) (35,453) (32,905)
______ ______ ______ ______
Net cash provided by/(used in) operating activities (92,923)
 (98,354) 1,765 (38,451)
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Charity Group Charity
2023 2023 2022 2022
£ £ £ £
Cash in hand 370,851 230,282 470,248 335,110
______ ______ ______ ______
370,851
 230,282 470,248 335,110

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

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 2023

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 2023

Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity 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

2023 2023 2023 2022 2022 2022
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Donations and legacies 16,107 - 16,107 19,884 - 19,884
_____ _____ _____ _____ _____ _____
16,107 - 16,107 19,884 - 19,884
_____ _____ _____ _____ _____ _____
Other trading activities
Trading by beneficiaries 52,169 - 52,169 66,496 - 66,496
Fundraising 563 - 563 1,694 - 1,694
Trading subsidiary 212,824 - 212,824 229,721 - 229,721
Other income 683 - 683 3,788 - 3,788
______ _____ _____ _____ _____ ______
Total other trading activities 266,239 - 266,239 301,699 - 301,699
Investment income
Bank interest 1,095 - 1,095 51 - 51
______ _____ _____ _____ _____ ______
Total 283,441 - 283,441 321,634 - 321,634
2023 2022
£ £
Other income comprises:
Rent / services 75 900
External sales - 2,684
Miscellaneous income 608 204
_____ _____
683
 3,788

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

3. INCOME FROM CHARITABLE ACTIVITIES

2023
2023
2023
2022
2022
Unrestricted Restricted
Total
Unrestricted Restricted
£
£
£
£
£
Contracts
City of York Council
423,590
-
423,590
401,641
-
North Yorkshire County
Council
21,221
-
21,221
20,305
-
East Riding County Council
-
-
-
4,095
-
_




444,811
-
444,811
426,041
-
Other
Grants
-
7,500
7,500
-
47,369
Direct payments
88,030
-
88,030
62,199
-
__
_



Total
532,841
7,500
540,341
488,240
47,369
4.
TOTAL EXPENDITURE
Raising
Activities
Total
funds
costs
2023
£
£
£
Staff costs and contract labour
6,116
536,966
543,082
Trainees
-
19,765
19,765
Training
-
2,724
2,724
Travel and volunteer expenses
-
4,075
4,075
Horticultural materials
-
8,754
8,754
Craft and cooking materials
-
7,121
7,121
Garden services
-
2,735
2,735
Premises costs
-
16,756
16,756
Office costs
-
20,111
20,111
Repairs and renewals
-
16,070
16,070
Depreciation
-
8,595
8,595
Independent examination and accountancy
-
4,995
4,995
Professional fees
-
7,614
7,614
Miscellaneous
-
965
965
Community and events group
-
4,451
4,451
Trading subsidiary
191,124
-
191,124
Event costs
1,006
-
1,006
Advertising
-
620
620

__
____
Total expenditure
198,246
662,317
860,563


 2022
Total
£
401,641
20,305
4,095
__
426,041
47,369
62,199
_
535,609
Total
2022
£
487,870
17,333
1,976
4,226
12,834
5,359
6,653
17,724
24,629
9,784
10,656
3,013
4,033
122
10,730
191,027
234
-
___
808,203

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

5. NET INCOME FOR THE YEAR

This is stated after charging/(crediting): 2023 2022
£ £
Accountant’s independent examination 4,282 3,870
Depreciation (see note 9) 8,866 11,931

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 2023 2022
£ £
Turnover 212,824 229,721
Cost of sales (133,304) (141,578)
Staff costs and administration expenses (81,274) (76,856)
______ ______
Net (loss) profit (1,754) 11,287
Amount gifted to the charity (11,759) (12,738)
____ ____
Retained in subsidiary (13,513)
 (1,451)
The assets and liabilities of the subsidiary were:
Fixed assets 1,538 1,809
Current assets 166,180 161,883
Creditors: amounts falling due within one year (167,529) (149,990)
_____ _____
Total net assets 189
 13,702
Aggregate share capital and reserves 189
 13,702

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

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 43 (2022: 39) which
on the basis of full-time equivalents is		 2023
£
536,752
28,075
22,873
______
587,700

24
 2022
£
488,468
23,851
20,630
______
532,949
22

No employee received emoluments of more than £60,000 per annum (2022: none).

The total paid to key management personnel during the year was £74,548 (2022: £73,788).

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 (2022: none) was reimbursed for travel or subsistence costs (2022: none). The aggregated donations from trustees were £nil during the year (2022: £640).

Included in the staff costs of £587,700 is £360 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 2023

9. FIXED ASSETS: TANGIBLE ASSETS

Group
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2022 7,915 319,982 76,789 33,783 438,469
Additions - - 7,569 - 7,569
Disposals - - - - -
____ ______ _____ _____ ______
At 31 March 2023 7,915 319,982 84,358 33,783 446,038
____ ______ _____ _____ ______
Depreciation
At 1 April 2022 - 258,891 53,263 33,783 345,937
Charge for the year - 3,054 5,812 - 8,866
Depreciation on disposals - - - - -
____ ______ _____ _____ ______
At 31 March 2023 - 261,945 59,075 33,783 354,803
____ ______ _____ _____ ______
Net book value
At 31 March 2023 7,915 58,037 25,283
 -
 91,235
At 31 March 2022 7,915 61,091 23,526
 -
 92,532
Charity
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2022 7,915 319,982 71,024 33,783 432,704
Additions - - 7,569 - 7,569
Disposals - - - - -
____ ______ _____ _____ ______
At 31 March 2023 7,915 319,982 78,593 33,783 440,273
____ ______ _____ _____ ______
Depreciation
At 1 April 2022 - 258,891 49,307 33,783 341,981
Charge for the year - 3,054 5,541 - 8,595
Depreciation on disposals - - - - -
____ ______ _____ _____ ______
At 31 March 2023 - 261,945 54,848 33,783 350,576
____ ______ _____ _____ ______
Net book value
At 31 March 2023 7,915 58,037 23,745
 - 89,697
At 31 March 2022 7,915 61,091 21,717
 - 90,723

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

10. DEBTORS

DEBTORS
Group Charity Group Charity
2023 2023 2022 2022
£ £ £ £
Trade debtors 77,568 77,019 53,007 50,851
Prepayments 5,909 4,821 3,618 3,285
Other debtors 5,087 5,087 2,106 2,106
Amount due from subsidiary company - 158,862 - 134,462
_____ ______ _____ _____
88,564 245,789 58,731 190,704

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

Group Charity Group Charity
2023 2023 2022 2022
£ £ £ £
Trade creditors 13,155 7,007 17,044 9,616
VAT 28,200 29,162 27,823 22,294
Other creditors 11,045 11,045 38,894 38,894
Accruals 17,576 15,058 23,317 20,746
Deferred Income 1,777 1,777
_____ _____ _____ _____
71,753 64,049 107,078 91,550

As we emerged from the pandemic we took the precaution to mitigate any potential financial adjustments given that local authorities and Brunswick were working at pace in uncertain times. This included a provision of £27,928 in Other Creditors but no issues have been identified and so the Board of Trustees are satisfied the possibility of a reclaim is now considered sufficiently remote to warrant derecognition.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

12. UNRESTRICTED FUNDS

As at
1 April 2022
£
Unrestricted funds
General
372,897
Non-charitable trading
funds
13,702
Designated - Winter
9,647
Designated – Fixed Asset
-
______
396,246		 Consolidation
As at
Income
Expenditure adjustments
Transfer 31 March 2023
£
£
£
£
603,458
(630,686)
35,213
(43,293)
337,589
212,824
(191,124)
(35,213)
-
189
-
(9,647)
-
-
-
-
-
-
89,697
89,697
__
_
__
_
____
816,282
831,457
-
46,404
427,475

------------- 2021/22 -------------

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

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 - winter relate to designations made for winter.

Designated fixed asset funds includes all the charities fixed assets the transfers represent allocations of net book values (see note 9) from both restricted funds and unrestricted funds. Subsidiary assets remain in the Non-charitable trading fund.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

13. RESTRICTED FUNDS

As at As at
1 April 2022 Income Expenditure Transfer 31 March 2023
£ £ £ £ £
Café development 125 - - (125) -
Haxby Wigginton Lectern 520 - - - 520
Progression fund 16,061 - (5,000) - 11,061
Charles Ruddock Trust 205 - - (205) -
Drainage Project 10,050 - - - 10,050
Mess room 1,160 - - - 1,160
Potting shed extension 43,196 - - (43,196) -
IT comms development – Discovery 101 - (101) - -
Social club staff funding 2016 182 - (182) - -
Bishopthorpe ward grant 10,168 6,500 (10,711) - 5,957
Wood-chipper 2,878 - - (2,878) -
Site signage 1,138 - - - 1,138
Walled garden improvements 13,333 - - - 13,333
Accessibility Drainage transport 381 - - - 381
Dehydration Project 4,000 - - - 4,000
Kitchen refurbishment 2,229 - - - 2,229
Nature Helps (NCCT) 2,000 - - - 2,000
Neighbourly Limited Comm Fund 400 - (400) - -
Paving project 6 - - - 6
Peter Sowerby Foundation 25,000 - (6,565) - 18,435
The Finnis Scott Foundation 960 - - - 960
Horticulture 2021 4,000 - (4,000) - -
Marsh Christian Trust 500 - (500) - -
Screwfix Foundation 3,851 - (1,101) - 2,750
Arnold Clark Community Fund - 1,000 (546) - 454
_____ _____ _____ _____ _____
142,444 7,500 (29,106) (46,404) 74,434

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

13. RESTRICTED FUNDS – continued

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		 ------------- 2021/22 -------------
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

Restricted funds represent monies to be used for the following specific purposes:

Café development – funding received to further develop the café. The transfer represents the net book value of depreciated fixed asset purchased from the initial income transferred to the designated fixed asset fund.

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. The transfer represents the net book value of depreciated fixed asset purchased from the initial income transferred to the designated fixed asset fund.

Drainage Project (Onaway 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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

13. RESTRICTED FUNDS – continued

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. The transfer represents the net book value of depreciated fixed asset purchased from the initial income transferred to the designated fixed asset fund.

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. The transfer represents the net book value of depreciated fixed asset purchased from the initial income transferred to the designated fixed asset fund.

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.

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 Interstellar 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.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

13. RESTRICTED FUNDS – continued

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.

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

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

Arnold Clark Community Fund – represents monies to be spent on site repairs.

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2023 are represented by:
Unrestricted
Restricted
funds
funds
£
£
GROUP
Fixed assets
91,235
-
Current assets
407,993
74,434
Creditors: amounts falling due in less than one year
(71,753)
-
__

Total net assets
427,475
74,434


CHARITY
Fixed assets
89,697
-
Investments
1
-
Current assets
401,637
74,434
Creditors: amounts falling due in less than one year
(64,049)
-

__
Total net assets
427,286
74,434

 Total
£
91,235
482,427
(71,753)
__
501,909
89,697
1
476,071
(64,049)
____
501,720

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2023

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS (cont.)

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

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
2023
2022
£
£
2,108
4,441

Equipment
2023
2022
£
£
898
887
3,590
-

16. RESULTS OF BRUNSWICK ORGANIC NURSERIES LIMITED

The gross income of the charity for the year was £646,171 and the result of the charity for the year was net deficit of £23,268.