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2024-03-31-accounts

BRUNSWICK ORGANIC NURSERIES LIMITED

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

31 MARCH 2024

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 STATEMENT OF FINANCIAL ACTIVITIES – Prior year 13
CONSOLIDATED BALANCE SHEET 14
BALANCE SHEET 15
CONSOLIDATED AND CHARITY ONLY CASH FLOW STATEMENTS 16
NOTES TO THE ACCOUNTS 17 - 30

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

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 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

OBJECTIVES AND ACTIVITIES

About us

Brunswick Organic Nursery has been providing skills training and rewarding experience of work-based opportunities for adults with learning disabilities since 1992. Our mission statement sets out our purpose as ‘To enable people with learning disabilities 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. Approximately 60 workers attend Brunswick each week. We operate from two sites both based in Bishopthorpe, York. Our workers take part in a range of work areas including gardening, growing plants in our nursery, growing organic fruit and vegetables, cooking, crafts, woodwork and office-based groups that support our community with newsletters and events for all to enjoy.

Currently, many people with learning disabilities 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 disabilities as being dependent in any relationship.

We also operate a Community Interest Company (CIC) which is a wholly-owned subsidiary of Brunswick. Currently our shop is operated through the CIC. The purpose of the CIC is to raise funds that are gifted to Brunswick and to also be a key outlet for the goods that our work areas make or grow. The work of our workers, supported by volunteers and staff, is integral to the sales made by the shop.

Public benefit

Brunswick’s objective is to support and enable adults with learning disabilities. This benefits them, their families and the wider community. The planning, provision and oversight of our work has been given due consideration to the guidance relating to public benefit published by the Charity Commission.

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 2024

CHAIR’S REPORT 2024

On behalf of the trustees I would like to thank the management team, the staff team and volunteers for their hard work in providing such wonderful support to our Workers at Brunswick. I would also like to thank the Brunswick shop team for their support in selling the wide variety of excellent produce, woodwork, crafts and other gifts produced by our Workers contributing to Brunswick’s income. It is pleasing to report that the Brunswick community continues to thrive providing a great place to work.

As we recovered from the disruption caused to our activities by the Covid pandemic we have faced new significant challenges as a consequence of the prevailing economic climate. The period of significant inflation has seen large cost increases particularly in staff salaries which have not been matched by increased income. We are proud to follow the Real Living Wage (RLW) however, the uplift in our fees by the City of York Council (CYC) of 2.5% did not come close to balancing the 10% increase in RLW. CYC are by far our largest client and we are aware of the significant financial difficulties they face. The problem we face is the difficulty in sustaining and investing in our future as we see income reduce in real terms. Interestingly our other main client, North Yorkshire County Council (NYCC) felt able to commit to an uplift of 9.1%. Unfortunately, an appeal against the low increase offered by CYC was, perhaps not unexpectedly, unsuccessful.

This situation was reported in the last set of accounts, where it was stated that we would face a difficult financial situation for a number of years. The charity has strong reserves and the management team supported by the trustees have taken action across all areas to reduce costs and to minimise expenditure.

As in the previous year we have operated below capacity although we have seen some new referrals starting to filter through from CYC. This continues to frustrate our ability to increase revenue and as a consequence restructuring of some of our worker groups has been necessary.

On a more upbeat note we continue to receive extremely positive feedback on the support we provide to our workers. In particular, the in-house survey of workers, parents and carers, completed during the year provided extremely useful and positive feedback influencing our forward planning.

A Strategy Day was held by the trustee and management team with staff and CIC representatives. It was good to remind ourselves of the many strengths and of the magic of Brunswick, and to brainstorm how we can continue to develop and secure our long-term future - an extremely useful and positive day. It is clear that our strategy must include diversifying our income streams to increase revenue and to reduce risk. This will be reflected in future business plans.

The Board began the year with six trustees and ended with four trustees. Three trustees resigned including two long serving trustees and one new trustee was appointed during the year and two after the year-end so the board is now back to six people. Frederick Anthony Woodhead resigned as chair but continues as a trustee. Mark Stevenson has taken the role as Chair from February 2024 with a short spell as acting treasurer too. We continue to actively recruit new trustees seeking to increase numbers to our goal of up to nine trustees.

ACHIEVEMENTS AND PERFORMANCE

We are pleased to present our 2023/24 annual report and accounts. 2023/24 has been a year of foreseen and unforeseen financial challenge countered by many ongoing positive improvements and new developments. We hope the following report provides some insight to the year.

Focussing on finance

This year saw our finance function undergo significant changes. After unsuccessfully trying to recruit to a finance role twice, we moved to using an external accountant and changed how some finance tasks were covered within our management team. We also moved our accountancy software online and this has transformed how the management team and Board of Trustees access reporting information. At a time of great financial challenge, this change has helped us access and share information quickly.

Our funding from one of main local authorities continues to see all group places run at a loss against our budget. We appealed repeatedly to request an increase to our daily rate given that costs in almost every part of our

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE – continued

budget had risen significantly in particular payroll, insurance and utilities. This was unsuccessful. We also started the year with a high vacancy rate in some groups caused by a slow referral rate of new workers, or confirmation of changes to funding for existing workers. This reflected the enormous strain that Social Services teams were under and was a factor that was out of our control. Given that it was not improving after well over a year, we made the difficult decision to consolidate groups in two work areas and restructure some staffing to make a budget saving.

Investing in our resources

Managing a deficit budget meant that choices about where we did spend or invest were highly scrutinised. We continued to invest in improving resources for our work areas and teams because we want to offer the best environment that we can and avoid potential problems further ahead. This year saw the replacement of one of the vehicles we use for our Garden Services teams which will help ensure that this part of our offer to workers, and subsequent income, can continue to run without interruption. We also saw extensive collaboration in the horticulture teams to plan improvements in spaces for Plant Production and Land Crops. This includes new compost bays and the relocation of the plant standing out area so that it is closer to our potting sheds. At the walled garden, improvements were made to both our storage and workshop spaces to improve conditions for the groups there.

Developing opportunities and experiences for workers

In July 2023, we were delighted to open up a second Woodwork group at the walled garden. This has been a fantastic development and responded to the longstanding demand for more places to be available in Woodwork.

We also worked to strengthen the experience of the One-to-one staff team by ensuring they were able to be part of the daily staff debrief and by making the decision to protect their use of the old mess room (a change that occurred during the pandemic). These two decisions, and the skilled support given by the One-to-one Area Leader, have seen the One-to-one team really flourish into a clear ‘work area’ of their own.

Over the summer, we also restarted our morning meeting for workers. We had stopped this during the pandemic as we could not socially distance. It was wonderful to have people back together; to hear the chatter and connections being made and it also gave most staff their ‘set up’ time back before the morning session started. It remains the only time currently where everyone is together, and we will keep working towards ways of changing this.

Strengthening our staff team

This year continued to see significant time needed for HR, particularly in consultation, recruitment and training. In addition to the staff consultation needed for the budget saving, we also recruited to roles in the shop, horticulture and relief cover staff. In October, a new part-time role of Horticulture Technician was introduced. This role has proved to be very successful as an additional resource for Plant Production, Land Crops and the Shop in improving our growing spaces and supporting with plant production. In turn, this supports sales through our shop and other outlets, and it enables group-based staff to focus on the worker experience and welfare. In addition to some new members of the team, we said farewell to one of the long-serving members of the shop team and also started to plan for the retirement of our highly skilled Operations Manager. In both cases, we started to consider options of restructuring roles to save costs.

Focussing on quality

One of our objectives following the pandemic and many staff changes over the past two years was to prioritise work on quality and compliance. This included an extensive review and renewal of policies and procedures following the pandemic, and preparation for a quality assurance visit in August 2023 from one of our local authorities which went very well. We also reached out to try and connect with other local day services to see how we could share best practice and support each other. We held our first in-person worker survey since the pandemic over a 6-week period in February and March 2023 and also surveyed worker’s families and support staff. We were grateful for an excellent response rate and the feedback was both incredibly rewarding to see as well as constructive if there were ideas or feedback identified where we could make a positive change.

One exciting element of this focus on quality was working on a grant-funded project which became known as ‘Being Brunswick’. The project gave us the opportunity to look at how we work and to articulate our framework and approach to support which runs through everything we do from recruitment and training to our physical environment and how we approach the relationships we build at Brunswick.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE – continued

Brunswick has consistently received excellent feedback from workers, families and carers and we wanted the project to capture what it is about our values and how we work that then creates the environment and experience that people value so much. This felt particularly important following the retirements and departures of various longstanding staff over the past 5 years and the wish of remaining staff to be able to ‘hand on’ the values and ways of working to the future generations of staff. We wanted to protect and nurture ‘being Brunswick’ running through all that we do now and in the future. We are incredibly grateful to The Peter Sowerby Foundation for the grant made which enabled this work and we continue to look to implement the actions identified over the coming two years.

Facing a facilities setback

As we approached the final quarter of the financial year, we had a major setback. In December 2023, a water main burst adjacent to our site and septic tank and this meant that within days, our septic tank system stopped working as it should, possibly due to ground movement. Reluctantly, we made a difficult decision to stop using our toilets and start hiring temporary toilets. Financially, this was an added blow given the ongoing financial challenges of social care funding. It has also changed the experience of everyone working on site. Staff, volunteers and workers have all shown incredible flexibility in coping with this, and as we ended the financial year, we knew that this change would unfortunately be needed for some time yet.

The final quarter also saw us looking at an even harder budget for the year ahead, and considerable time and resource from the management team was used to consider what else we could do to cope with the inevitable deficit. A further increase of 10% to the Real (and National) Living Wage had been announced and given the previous refusal by City of York Council to uplift the contract price in line with inflation and salary increases, we held little hope that the financial gap created would be met. We knew more challenge was ahead.

In summary, 2023/24 continued to see ongoing significant challenges financially and the move to temporary toilets also added a significant further test for us. There were many bright and positive moments as the impact of the pandemic eased and more of ‘normal life’ at Brunswick kept returning. We have been able to develop new opportunities for workers or improve our resources and the focus on what makes Brunswick special through the grant funded project highlighted so many attributes that we can all be proud of. The Brunswick community is a strong one and despite the worries around us, the moments of togetherness, valuing each other and working to make things better for all, have shone out. We would like to thank our staff and workers, our trustees and volunteers, our friends and families, our fundraisers and customers for all their support throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Brunswick Organic Nurseries Ltd is registered as a charitable company limited by guarantee.

Governance: The oversight of the charity and group is the responsibility of the trustees, who are all elected under the terms of Articles of Association. Our trustees play a vital role in setting the strategic direction of the Charity, and in supporting the management team. 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 as needed.

The Board meets routinely 6 to 8 times a year. 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 Charity has a Conflict-of-Interest policy, and conflicts of interest are requested to be declared at every Board meeting.

Safeguarding is on the agenda at every Board meeting and the management team are required to include it in their reports to the Board. Our safeguarding policy is reviewed annually. All staff and volunteers are DBS checked and safeguarding training is mandatory for all staff.

An annual general meeting (AGM) takes place no more than 15 months after the previous one at which trustees are elected to posts.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT – continued

Management and structure: The trustees delegate the day-to-day management of Brunswick to the Co-Directors who are supported and informed by the wider Brunswick team. Our current management structure includes posts responsible for 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 for 2023/24, the management structure is summarised as:

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 the 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 BON and the CIC had a consolidated net deficit of £51,049 for 2023/24. This included a provision of £35,000 made by BON against potential historic VAT charges. This provision was included to ensure that the Organisation was covered against any future liability, but there is good potential that the provision can be released and used to offset expenditure in future years. The CIC made a small loss of £2,181 and continues to make an important contribution to Brunswick activities through providing a range of opportunities for workers and as a major outlet for Brunswick goods.

Total income for 2023/24 was £864,552, representing a 4.9% increase compared to the previous year (£823,782). Whilst contract income for the year (£442,285) was very similar to that in 2022/23 (£444,811), there was strong growth in direct payments (£122,465 in 2023/24 compared to £88,030 in the previous year). Total shop sales for the CIC increased to £225,357 (5.9% growth on that in 2022/23). Grant income remained at low levels in 2023/24 (£3,321), and the Board has targeted this area for growth over the next few years. Donations and legacies (£16,045) were in line with those in the previous year (£16,107). We are very grateful to all those who supported us with donations and grant awards during the period.

Total expenditure in 2023/24 (£915,601) was 6.4% higher than in the previous year (£860,563). However, expenditure excluding the £35,000 VAT provision was only 2.3% higher than in the previous year despite the inflationary pressures that continued to impact on the whole of the UK economy. There were several staff vacancies at the end of the 2023/24 period that resulted in the total cost of salaries being lower than expected. These vacancies will be filled during 2024/25.

Overall, 2023/24 represented another 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. The Board have developed a plan to diversify our income generation to address the shortfall in income. The Board had anticipated several difficult trading years ahead whilst this plan is being implemented and that there would be a draw on our reserves during this period. We continue to monitor closely both the financial situation of the Organisation and the potential impact of external inflationary pressures and other changes to our operating environment.

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW – continued

Reserves policy

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 equate to approximately three months of unrestricted expenditure, which at current levels of expenditure amounts to £230,000 for BON and CIC combined. 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 is £20,000. The reserve policy will be reviewed once a year as part of the budget process.

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.

At 31 March 2024 the amount held in free reserve was £297,588 (2023: £330,993). Of this, £230,000 is set aside for the Working Capital Reserve and £20,000 for the Adversity Reserve. We anticipate essential expenditure during 2024/25 and 2025/26 to provide mains drainage connection for the site. We have reviewed our plans for people, operations and strategic development and have decided to designate funds to the following reserves:

Future Plans

We aim to:

BRUNSWICK ORGANIC NURSERIES LIMITED

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

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 (Resigned 23 Jan 2024)
Frederick Woodhead (Chair until 23 Jan 2024)
Geraldine O’Brien (Resigned 23 Jan 2024)
Simon Usher
Andrew Mark Stevenson Acting Treasurer 23 Jan – 5 Feb 2024
Chair from 23 Jan 2024
Keith Lowe (Resigned 8 Mar 2024)
Sally Light (Appointed 7 Nov 2023)
Colin Brown (Appointed 2 Apr 2024)
Acting Treasurer from 14 May 2024
Deborah Pendle (Appointed 7 Aug 2024)
Company secretary Andrew Mark Stevenson to 23 Jan 2024
Keith Lowe from 23 Jan 2024 to 8 Mar 2024
Key management personnel Michael Tansley Thomas Co-Director
Lauren Webb Co-Director
Advisors
Independent examiner F Howard FCA
Fortus Limited
Business Advisors and Accountants
Equinox House
Clifton Park
Shipton Road
York
YO30 5PA
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 2024

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 \Cevenson Andrew Mark Stevenson - Chair

17 December 2024

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF

BRUNSWICK ORGANIC NURSERIES LIMITED

I report to the charity trustees on my examination of the consolidated accounts of the Group comprising Brunswick Organic Nurseries Limited (‘the Company’) and its subsidiary undertaking for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the consolidated accounts of the Group in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’) and the Charities Act 2011 (‘the 2011 Act’) and you have chosen to prepare consolidated accounts for the Group. You are satisfied that the accounts of both the Company and the Group are not required by company or charity law to be audited and have chosen instead to have an independent examination.

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 charity’s accounts as carried out under section 145 of 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

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, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company and its subsidiaries 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.

Frances Howard FCA Fortus Limited Equinox House Clifton Park Avenue Shipton Road York YO30 5PA

17 December 2024

BRUNSWICK ORGANIC NURSERIES LIMITED

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Current financial year

Unrestricted Restricted
funds
funds
Note
£
£
Income
Donations and legacies
2
16,045
50
Charitable activities
3
564,750
3,321
Other trading activities:
Trading by beneficiaries
2
49,243
-
Fundraising
2
662
-
Trading subsidiary
2
224,890
-
Other
2
2,227
-
Investment income
2
3,364
-
__

Total income
861,181
3,371


Expenditure
Raising funds
Trading subsidiary
4
203,156
-
Other
4
5,922
-
Charitable activities
4
681,069
25,454
__

Total expenditure
890,147
25,454


Net (deficit) / income for the year
5
(28,966)
(22,083)
Transfer between funds
12,13
-
-
_

Net movement in funds
(28,966)
(22,083)
Funds at 31 March 2023
427,475
74,434

__
Funds at 31 March 2024
398,509
52,351		 Total
2024
£
16,095
568,071
49,243
662
224,890
2,227
3,364
__
864,552
_
203,156
5,922
706,523

915,601

(51,049)
-
__
(51,049)
501,909
______
450,860		 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

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 £51,049 (2023: £36,781).

BRUNSWICK ORGANIC NURSERIES LIMITED

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

Prior financial year

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
__

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

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

CONSOLIDATED BALANCE SHEET AT 31 MARCH 2024 CONSOLIDATED BALANCE SHEET AT 31 MARCH 2024 CONSOLIDATED BALANCE SHEET AT 31 MARCH 2024 CONSOLIDATED BALANCE SHEET AT 31 MARCH 2024
Note 2024 2023
£ £ £
FIXED ASSETS
Tangible assets 9 98,816 91,235
CURRENT ASSETS
Stock 22,619 22,619 23,012
Debtors 10 69,190 69,190 88,564
Cash at bank and in hand 400,324 400,324 370,851
______ ______ ______
492,133 492,133 482,427
CREDITORS: amounts falling
due in less than one year 11 140,089 140,089 71,753
______ ______ ______
NET CURRENT ASSETS 352,044 410,674
______ ______
TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL ASSETS LESS CURRENT LIABILITIES 450,860 501,909
THE FUNDS OF THE CHARITY
Unrestricted funds
General funds 12 303,767 303,767 337,589
Non-Charitable trading funds 12 (1,992) 189
Designated funds 12 96,734 96,734 89,697
______ ______ ______
398,509 427,475
Restricted funds 13 52,351 74,434
______ ______
TOTAL CHARITY FUNDS 450,860 501,909

For the year ending 31 March 2024 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 17 December 2024 and signed on their behalf by:

……………………………………………………. Colin Brown – Acting treasurer

BRUNSWICK ORGANIC NURSERIES LIMITED

(Company number 2667067)

BALANCE SHEET AT 31 MARCH 2024

Note 2023 2023 2022
£ £ £
FIXED ASSETS
Tangible assets 9 96,734 89,697
Investment in subsidiary 6 1 1
CURRENT ASSETS
Debtors 10 203,837 203,837 245,789
Cash at bank and in hand 279,607 279,607 230,282
______ ______ ______
483,444 483,444 476,071
CREDITORS: amounts falling
due in less than one year 11 127,327 127,327 64,049
______ ______ ______
NET CURRENT ASSETS 356,117 412,022
______ ______
TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL ASSETS LESS CURRENT LIABILITIES 452,852 501,720
THE FUNDS OF THE CHARITY
Unrestricted funds
General funds 12 303,767 303,767 337,589
Designated 12 96,734 96,734 89,697
______ ______ ______
400,501 427,286
Restricted funds 13 52,351 74,434
______ ______
TOTAL CHARITY FUNDS 452,852 501,720

For the year ending 31 March 2024 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 17 December 2024 and signed on their behalf by:

……………………………………………………. Colin Brown – Acting treasurer

BRUNSWICK ORGANIC NURSERIES LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

Notes Group Charity Group Charity
2024 2024 2023 2023
£ £ £ £
Cash flows from operating activities:
Net cash provided by/(used in) operating activities 1 43,905 62,873 (92,923) (98,354)
Cash flows from investing activities
Dividends, interest and rents from investments 3,364 3,364 1,095 1,095
Purchase of property, plant and equipment (19,879) (18,995) (7,569) (7,569)
Proceeds on disposal of tangible fixed assets 2,083 2,083 - -
______ ______ ______ ______
Change in cash and cash equivalents in the year 29,473 49,325 (99,397) (104,828)
______ ______ ______ ______
Cash and cash equivalents at 1 April 2023 370,851 230,282 470,248 335,110
______ ______ ______ ______
Cash and cash equivalents at 31 March 2024 2 400,324 279,607
 370,851 230,282
NOTES TO THE CASH FLOW STATEMENT
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET		 CASH FLOW FROM OPERATING
ACTIVITIES
Group Charity Group Charity
2024 2024 2023 2023
£ £ £ £
Net income for the year (51,049) (48,868) (36,781) (23,268)
Adjustments for:
Depreciation charges 12,298 11,958 8,866 8,595
Loss/(profit) on disposal of fixed assets (2,083) (2,083) - -
Dividends, interest and rents from investments (3,364) (3,364) (1,095) (1,095)
Decrease/(increase) in stock 393 - 1,245 -
Decrease/(increase) in debtors 19,374 41,952 (29,833) (55,085)
Increase/(decrease) in creditors 68,336 63,278 (35,325) (27,501)
______ ______ ______ ______
Net cash provided by/(used in) operating activities 43,905 62,873
 (92,923) (98,354)
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Charity Group Charity
2024 2024 2023 2023
£ £ £ £
Cash in hand 400,324 279,607 370,851 230,282
______ ______ ______ ______
400,324 279,607
 370,851 230,282

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

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 2024

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 2024

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

2024 2024 2024 2023 2023 2023
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Donations and legacies 16,045 50 16,095 16,107 - 16,107
_____ _____ _____ _____ _____ _____
16,045 50 16,095 16,107 - 16,107
_____ _____ _____ _____ _____ _____
Other trading activities
Trading by beneficiaries 49,243 - 49,243 52,169 - 52,169
Fundraising 662 - 662 563 - 563
Trading subsidiary (note 6) 224,890 - 224,890 212,824 - 212,824
Other income 2,227 - 2,227 683 - 683
______ _____ _____ _____ _____ ______
Total other trading activities 277,022 - 277,022 266,239
 - 266,239
Investment income
Bank interest 3,364 - 3,364 1,095 - 1,095
______ _____ _____ _____ _____ ______
Total 294,431 50 296,481 283,441 - 283,441
2024 2023
£ £
Other income comprises:
Rent / services - 75
Miscellaneous income 2,227 608
_____ _____
2,227
 683

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

3. INCOME FROM CHARITABLE ACTIVITIES

2024 2024 2024 2023 2023 2023
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Contracts
City of York Council 418,066 - 418,066 423,590 - 423,590
North Yorkshire County
Council 24,219 - 24,219 21,221 - 21,221
_____ _____ ______ ______ _____ ______
442,285 - 442,285 444,811 - 444,811
Other
Grants - 3,321 3,321 - 7,500 7,500
Direct payments 122,465 - 122,465 88,030 - 88,030
______ ______ ______ ______ ______ ______
Total 564,750 3,321 568,071 532,841
 7,500 540,341
4. TOTAL EXPENDITURE
Raising
funds
£
Staff costs and contract labour
5,420
Trainees
-
Training
-
Travel and volunteer expenses
-
Horticultural materials
-
Craft and cooking materials
-
Garden services
-
Premises costs
-
Office costs
-
Repairs and renewals
-
Depreciation
-
Independent examination and accountancy
-
Professional fees
-
Miscellaneous
-
Community and events group
-
Trading subsidiary (note 6)
203,156
Event costs
502
Advertising
-
Irrecoverable VAT
-
(Profit)/loss on disposal of fixed assets
-
_____
Total expenditure
209,078		 Activities
costs
£
519,306
21,183
1,735
11,699
12,432
7,406
6,145
24,482
21,437
11,084
11,958
21,523
2,845
257
-
-
-
114
35,000
(2,083)
______
706,523		 Total
2024
£
524,726
21,183
1,735
11,699
12,432
7,406
6,145
24,482
21,437
11,084
11,958
21,523
2,845
257
-
203,156
502
114
35,000
(2,083)
______
915,601
 Total
2023
£
543,082
19,765
2,724
4,075
8,754
7,121
2,735
16,756
20,111
16,070
8,595
4,995
7,614
965
4,451
191,124
1,006
620
-
-
______
860,563

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

5. NET INCOME FOR THE YEAR

This is stated after charging/(crediting): 2024 2023
£ £
Accountant’s independent examination 3,570 4,282
Accountant’s tax advisory services 1,500 -
Depreciation (see note 9) 11,958 8,866

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 2024 2023
£ £
Turnover 225,357 212,824
Cost of sales (133,373) (133,304)
Staff costs and administration expenses (94,165) (81,274)
______ ______
Net (loss) profit (2,181) (1,754)
Amount gifted to the charity - (11,759)
____ ____
Retained in subsidiary (2,181) (13,513)
The assets and liabilities of the subsidiary were:
Fixed assets 2,082 1,538
Current assets 144,258 166,180
Creditors: amounts falling due within one year (148,332) (167,529)
_____ _____
Total net assets (1,992)
 189
Aggregate share capital and reserves (1,992)
 189

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

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 37 (2023: 43) which
on the basis of full-time equivalents is		 2024
£
541,850
27,316
23,680
______
592,846

20
 2023
£
536,752
28,075
22,873
______
587,700

24

No employee received emoluments of more than £60,000 per annum (2023: none).

The total paid to key management personnel during the year was £73,259 (2023: £74,548)

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 (2023: none) was reimbursed for travel or subsistence costs (2023: none). The aggregated donations from trustees were £400 during the year (2023: £100).

Included in the staff costs of £598,573 is £nil (2023: £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 2024

9. FIXED ASSETS: TANGIBLE ASSETS

Group
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2023 7,915 319,982 84,358 33,783 446,038
Additions - 2,095 884 16,900 19,879
Disposals - - - (11,983) (11,983)
____ ______ _____ _____ ______
At 31 March 2024 7,915 322,077 85,242 38,700 453,934
____ ______ _____ _____ ______
Depreciation
At 1 April 2023 - 261,945 59,075 33,783 354,803
Charge for the year - 3,264 4,809 4,225 12,298
Depreciation on disposals - - - (11,983) (11,983)
____ ______ _____ _____ ______
At 31 March 2024 - 265,209 63,884 26,025 355,118
____ ______ _____ _____ ______
Net book value
At 31 March 2024 7,915 56,868 21,358 12,675 98,816
At 31 March 2023 7,915 58,037 25,283 - 91,235
Charity
Freehold Plant and
land Buildings equipment Vehicles Total
£ £ £ £ £
Cost
At 1 April 2023 7,915 319,982 78,593 33,783 440,273
Additions - 2,095 - 16,900 18,995
Disposals - - - (11,983) (11,983)
____ ______ _____ _____ ______
At 31 March 2024 7,915 322,077 78,593 38,700 447,285
____ ______ _____ _____ ______
Depreciation
At 1 April 2023 - 261,945 54,848 33,783 350,576
Charge for the year - 3,264 4,469 4,225 11,958
Depreciation on disposals - - - (11,983) (11,983)
____ ______ _____ _____ ______
At 31 March 2024 - 265,209 59,317 26,025 350,551
____ ______ _____ _____ ______
Net book value
At 31 March 2024 7,915 56,868 19,276 12,675 96,734
At 31 March 2023 7,915 58,037 23,745 - 89,697

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

10. DEBTORS

Group Charity Group Charity
2024 2024 2023 2023
£ £ £ £
Trade debtors 56,966 56,966 77,568 77,019
Prepayments 8,691 7,768 5,909 4,821
Other debtors 3,533 3,533 5,087 5,087
Amount due from subsidiary company - 135,570 - 158,862
_____ ______ _____ _____
69,190 203,837 88,564 245,789

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

Group Charity Group Charity
2024 2024 2023 2023
£ £ £ £
Trade creditors 24,040 14,527 13,155 7,007
VAT 9,516 8,356 28,200 29,162
Other creditors 87,514 86,839 11,045 11,045
Accruals 19,019 17,605 17,576 15,058
Deferred Income - - 1,777 1,777
_____ _____ _____ _____
140,089 127,327 71,753 64,049

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

12. UNRESTRICTED FUNDS

As at
1 April 2023
£
Unrestricted funds
General
337,589
Non-charitable trading
funds
189
Designated – Fixed Asset 89,697
__
427,475

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 2024
£
£
£
£
£
636,291
(675,033)
23,915
(18,995)
303,767
224,890
(203,156)
(23,915)
-
(1,992)
-
(11,958)
-
18,995
96,734
__
_

_
_
861,181
(890,147)
-
-
398,509


------------- 2022/23 -------------
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

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 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 2024

13. RESTRICTED FUNDS

As at As at
1 April 2023 Income Expenditure Transfer 31 March 2024
£ £ £ £ £
Haxby Wigginton Lectern 520 - - - 520
Progression fund 11,061 - - - 11,061
Drainage Project 10,050 - - - 10,050
Mess room 1,160 - - - 1,160
Bishopthorpe ward grant 5,957 - 3,417 - 2,540
Site signage 1,138 - 761 - 377
Walled garden improvements 13,333 50 - - 13,383
Accessibility Drainage transport 381 - 381 - -
Dehydration Project 4,000 - 2,000 - 2,000
Kitchen refurbishment 2,229 - - - 2,229
Nature Helps (NCCT) 2,000 - - - 2,000
Paving project 6 - 6 - -
Peter Sowerby Foundation 18,435 - 18,435 - -
The Finnis Scott Foundation 960 - - - 960
Screwfix Foundation 2,750 - - - 2,750
Arnold Clark Community Fund 454 - 454 - -
Fund Seating Area - 1,000 - - 1,000
Wood Recycling Project - 2,321 - - 2,321
_____ _____ _____ _____ _____
74,434 3,371 25,454 - 52,351

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

Haxby Wigginton Lectern – Funding from Haxby & Wigginton Methodist Church for promotional signal.

Progression - Money to provide people with opportunities for progression to greater independence.

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.

Bishopthorpe ward grant – Funding to provide garden services in, and for the benefit of, the Bishopthorpe Parish.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

13. RESTRICTED FUNDS – continued

As at
1 April 2022
£
Haxby Wigginton Lectern
520
Progression fund
16,061
Drainage Project
10,050
Mess room
1,160
Bishopthorpe ward grant
10,168
Site signage
1,138
Walled garden improvements
13,333
Accessibility Drainage transport
381
Dehydration Project
4,000
Kitchen refurbishment
2,229
Nature Helps (NCCT)
2,000
Paving project
6
Peter Sowerby Foundation
25,000
The Finnis Scott Foundation
960
Screwfix Foundation
3,851
Arnold Clark Community Fund
-
Café development
125
Charles Ruddock Trust
205
Potting shed extension
43,196
IT comms development – Discovery
101
Social club staff funding 2016
182
Wood-chipper
2,878
Neighbourly Limited Comm Fund
400
Horticulture 2021
4,000
Marsh Christian Trust
500
_____
142,444
 ------------- 2022/23 -------------
Income
Expenditure
Transfer
31 March 2023
£
£
£
£
-
-
-
520
-
(5,000)
-
11,061
-
-
-
10,050
-
-
-
1,160
6,500
(10,711)
-
5,957
-
-
-
1,138
-
-
-
13,333
-
-
-
381
-
-
-
4,000
-
-
-
2,229
-
-
-
2,000
-
-
-
6
-
(6,565)
-
18,435
-
-
-
960
-
(1,101)
-
2,750
1,000
(546)
-
454
-
-
(125)
-
-
-
(205)
-
-
-
(43,196)
-
-
(101)
-
-
-
(182)
-
-
-
-
(2,878)
-
-
(400)
-
-
-
(4,000)
-
-
-
(500)
-
-
_

__
_____
7,500
(29,106)
(46,404)
74,434

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.

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.

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.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

13. RESTRICTED FUNDS – continued

Fund Seating Area – The Co-operative Bank Customer Donation Fund. The £1,000 grant has allowed the charity to invest in a multi-functional communal space that can be used for by the entire community of Brunswick and those visiting the Brunswick of York Community Interest Shop.

Wood Recycling Project – To enable the Woodwork teams to set up a wood recycling, donation & collection scheme to turn the proceeds into items such as tools, crafts and environmental assets like bird boxes.

Café development (2023 only) – 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.

Charles Ruddock Trust (2023 only) - 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.

Potting shed extension (2023 only) – 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) (2023 only) – funding for the development of IT and communication skills.

Social club staff funding 2016 (2023 only) – funding for costs associated with running the social club.

Wood-chipper (2023 only) – 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.

Neighbourly Limited Comm Fund (2023 only) – for additional staff training costs as a result of the pandemic.

Horticulture 2021-D'Oyly Carte (2023 only) - A one-off grant of £4,000.00 to Brunswick Organic Nursery to support its horticulture programmes in 2021/22.

Marsh Christian Trust (2023 only) – A grant to support with ongoing training needs both during and emerging from the pandemic.

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2024 are represented by: Unrestricted Restricted
funds funds Total
£ £ £
GROUP
Fixed assets 98,816 - 98,816
Current assets 439,782 52,351 492,133
Creditors: amounts falling due in less than one year (140,089) - (140,089)
______ _____ ______
Total net assets 398,509
 52,351 450,860
CHARITY
Fixed assets 96,734 - 96,734
Investments 1 - 1
Current assets 431,093 52,351 483,444
Creditors: amounts falling due in less than one year (127,327) - (127,327)
______ _____ ______
Total net assets 400,501
 52,351 452,852
Fund balances at 31 March 2023 are represented by: Unrestricted Restricted
funds funds Total
£ £ £
GROUP
Fixed assets 91,235 - 91,235
Current assets 407,993 74,434 482,427
Creditors: amounts falling due in less than one year (71,753) - (71,753)
______ _____ ______
Total net assets 427,475
 74,434 501,909
CHARITY
Fixed assets 89,697 - 89,697
Investments 1 - 1
Current assets 401,637 74,434 476,071
Creditors: amounts falling due in less than one year (64,049) - (64,049)
______ _____ ______
Total net assets 427,286
 74,434 501,720

BRUNSWICK ORGANIC NURSERIES LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2024

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
2024
2023
£
£
2,108
2,108
Equipment
2024
2023
£
£
898
898
2,693
3,590

16. RESULTS OF BRUNSWICK ORGANIC NURSERIES LIMITED

The gross income of the charity for the year was £664,044 and the result of the charity for the year was net deficit of £48,868.