## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

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

**31 MARCH 2025** 

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 - 7|
|INDEPENDENT EXAMINER’S REPORT|8|
|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|9|
|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES – Prior year|10|
|CONSOLIDATED BALANCE SHEET|11|
|BALANCE SHEET|12|
|CONSOLIDATED AND CHARITY ONLY CASH FLOW STATEMENTS|13|
|NOTES TO THE ACCOUNTS|14 - 26|





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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

**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 2025.  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. 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **CHAIR’S REPORT 2025** 

On behalf of the Trustees I would like to thank the management team, the staff team and the many volunteers for their hard work and commitment in providing such wonderful support to our workers at Brunswick. I would also like to thank the Brunswick Shop team for their continued support in selling such a 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 remains as strong as ever and continues to provide a great place to work. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Finance focus** 

We continue to face significant challenges as a consequence of the prevailing economic climate. The period of sustained high inflation has seen significant increases in costs and particularly those relating to staff salaries. Income from our major clients has not matched these increases. We continue to follow the Real Living Wage (RLW) which increased by over 9%. This increase when compared to an initial 3.5% uplift in our fees by City of York (CYC), our main source of local authority funding, was deeply concerning. North Yorkshire County Council (NYCC), our other major client, uplifted our fee by 8%. After appeal, CYC awarded a more significant uplift of 7.5% which has helped reduce the widening gap between income and costs, but nevertheless, a gap remains. 

We have previously reported that Brunswick will face a difficult financial situation for several years. Following the deficit made in the previous year and given the ongoing financial pressures, a tight control of costs and expenditure has been necessary. As 2023/24 drew to a close, we knew that we had no choice but to seek savings in payroll costs through an organisation-wide staff consultation to make changes to terms and conditions of employment. This was done with heavy hearts but it was clear that it was no longer avoidable. The management team and Board sought to protect all jobs, the Real Living Wage (RLW) as our baseline salary and pension contributions. Changes were made to other terms - primarily to rest breaks, the length of the working day and sick leave entitlement. The staff consultation was an extensive and challenging exercise in both finance and HR terms. I would like to thank the management team and all staff for their engagement, professionalism and commitment throughout this difficult process. 

Alongside this work to reduce costs, the management team worked hard to evidence to local authorities the quality of the service we provide, and to successfully challenge uplift decisions to our contracts. We have also liaised closely with local authorities in response to proposed changes to funding for individual workers which often arose without warning for the individual, family or service providers such as Brunswick. 

Looking forward, inflationary pressures are starting to ease however our two main local authorities continue to face funding issues which may impact our own future. We are also acutely aware of the pending increase in Employer National Insurance contributions from April 2025. We will continue to keep a sharp focus on Brunswick’s finances. 

We continue to develop the long-term strategy for Brunswick and to this end an inclusive project to review our values and aims has been carried out. This is already starting to influence our key priorities and will form part of an ongoing project to update our website. An important part of our strategy is to diversify our income generation. To support this priority, it has been agreed to expand our staff team to include both fundraising and communications expertise. 

## **Challenges and improvements in site and facilities** 

Throughout 2024/25, we continued to use temporary toilets on site and knew that this would continue into 2025/26. After a setback with a pro bono offer of help for engineering design, the management team employed a company of civil engineers to review our options and prepare designs for a connection to mains drainage for sewage. By the end of the 2024/25 financial year, surveys had been completed and designs were drawn up. Although this project has taken longer than expected, the prospect of mains connection has progressed and this continues into 2025/26. At almost £15,000 for the year, the financial impact of having to use temporary toilets has been significant and we are naturally keen to get the works completed as soon as possible. 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **ACHIEVEMENTS AND PERFORMANCE – continued** 

The Brunswick team continues to make positive changes and repairs to our site and facilities to support the experience of everyone at Brunswick. In January 2025, the long-awaited kitchen renovations were completed. New flooring, hygiene wall cladding, stainless steel units, and new appliances (a new cooker and dishwasher) have made a positive difference for the groups who use this space. Prior to this work, some substantial electrical work had to be completed to enable the new induction cooker to be installed. The kitchen renovation was in part funded by donations, and we are very grateful to everyone who helped enable this to happen. 

In July, the roof of the kitchen and one-to-one workspace needed to be replaced. Whilst not entirely unexpected given its age, it was a repair which we had not planned for this financial year but was unavoidable. The cost of this repair was just under £14,000. 

In 2024/25, we also continued to work closely with the Church Commissioners on repairs needed at the walled garden which is leased from Bishopthorpe Palace, and in particular, to the garden walls. An application to Historic England to give the walled garden listed status amplified this and by the end of the year, plans were well underway to be submitted for planning permission. 

## **Service development and staffing** 

This year saw several positive changes in the opportunities offered to Workers in our timetable. A new Estates Group started in November 2024. This group helps to take care of the Brunswick site and keep it looking good for all to use and enjoy. The group has made an immediate positive impact and continues to do so.  In January 2025, Community & Events Groups moved out of the downstairs office space and into a new space which was previously used by Crafts. This move has given a space for the groups which is subject to much less interruption and the feedback has been really positive for them. In September 2025, an additional group started up in Community and Events, and this has also worked well. The addition of these two new groups has extended the number of timetable spaces we can offer to current and prospective Workers. 

The management team continue to put focus on the quality of our service. This has included the continuing work on actions from our Being Brunswick project, beginning work on an overhaul of our support plans and continuing to upskill keyworkers through in-house training sessions. Brunswick continues to receive extremely positive feedback on the support we provide to our workers, and the management team and Board are proud of the skill, commitment and care demonstrated by all in the delivery of our service. 

In 2024/25, we also saw some significant changes to our staffing team. Judy Gray, our Operations Manager, made the decision to retire from this role although remain as a member of staff in a different capacity. We recruited for the Operations Manager role alongside a new role of HR Officer and successfully appointed to both these posts. In year, we also recruited new staff for Community and Events, Woodwork, Plant Production and Relief Cover Staff for Garden Services. The management team were delighted to be able to make such excellent appointments at the end of our robust recruitment processes. 

## **Community** 

We see Brunswick as being an important part of the wider community and to this end I am pleased to report that our shop has had an impressive make-over which has led to increased footfall and sales. Particularly pleasing is seeing so many products on sale that have been grown, made or inspired by our workers. 

We have seen fundraising events return to site this year after a 5 year break following the pandemic. This proved to be a great success raising significant funds and providing a platform to showcase everyone’s hard work at Brunswick, the products made by workers and the shop. 

The Board started the year with four trustees and we have successfully recruited two new trustees during the year. This has enabled us to fill the various trustee roles and to re-establish the subcommittee structure we use to support the Board. We continue to actively recruit new trustees as we seek to increase numbers to our target of nine trustees. 

Overall 2024/25 saw the anticipated continuation of great financial challenge and uncertainty that so much of the social care and charitable sector has seen. This has been navigated with great thought and care, acceptance in facing difficult decisions and the focus being, as ever, on protecting Brunswick and all who work within it as fully as possible. We are proud of the work achieved by all in the Brunswick team and look forward to the year ahead. 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **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. 

**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 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 Brunswick and the CIC had a consolidated net deficit of £17,262 for 2024/25 which is similar to the net deficit for 2023/24 (£16,049) before taking into account the VAT provision of £35,000. This deficit can be broken down as £10,097 for Brunswick and the CIC made a loss of £7,165. In terms of budget, Brunswick has performed well. The deficit reflects some restricted grant expenditure with the respective grant income already having been accounted for in previous years. Grant expenditure aside, it is also reassuring to note that if the emergency spending on temporary toilets was not needed, Brunswick would have retained a small operating profit. 

Total income for 2024/25 was £984,123 representing a 13.8% increase compared to the previous year (£864,552). The biggest increases in income were from City of York Council (CYC) daycare income and in Shop turnover. CYC income increased to £496,699 up from £418,066 due to the increase in rates offered midway through the year and an increase in the number of workers. Grant income and donations were disappointing in what is proving to be a very competitive market, and with our own staffing resources being limited. This has been identified as an area for future growth as we are investing to strengthen our expertise in fund raising and communications. 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **FINANCIAL REVIEW  - continued** 

We are very grateful to those who have supported us with donations and grants during the period. 

Total expenditure in 2024/25 (£1,001,385) was 9.4% higher than in the previous year (£915,601) due to the increases in staff costs, costs of sales for the shop and premises costs. We continue to stand the costs of temporary toilets (almost £15,000 for the year) along with the costs associated with procuring a permanent sewage connection for the site. We have also been successful this year in recruiting staff to fill the vacancies at the end of the previous period. 

Shop turnover increased to £264,254 from £224,890. Shop sales increased by 18% however, the rise in costs exceeded this increase. The shop increased sales of products and produce from Brunswick activities (£52,110) and continues to make an important contribution to Brunswick both financially and in terms of opportunities for workers. 

Overall 2024/25 represented another solid financial performance for Brunswick despite the extremely difficult operating environment where costs continue to increase in all areas. It has been pleasing that CYC have carried out a mid-year review and uplift of our contract rates. Looking forward, inflationary pressures are starting to ease, however, we remain mindful of the difficult funding issues our two main clients continue to face. The Board is implementing a plan to diversify our income generation. In the short term this will involve a modest investment however we should begin to see the benefits over the next 2-3 years. It is also pleasing to see the turnover of the shop increasing and we remain confident of the increasing contribution that this will bring to Brunswick.  A key investment for Brunswick is to replace our failed septic tank with a new, permanent sewage connection. Until this is installed we will continue to bear the costs associated with temporary toilet facilities. We anticipate that the connection will be installed during 2025/26. 

## **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. 

**Working Capital Reserve** : We 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 Directors and the Chair, over £2,500 authorisation would be required by the board. 

At 31 March 2025 the amount held in free reserve was **£287,420** (2024: £297,588). We are maintaining the level of 2023/24 of £230,000 as the Working Capital Reserve and £20,000 for the Adversity Reserve. We anticipate essential expenditure during 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: 

- £32,420.00 for our **drainage project:** To replace our septic tank with connection to mains drainage for sewage. 

- £5,000 for **strategic development:** To progress the strategic planning and implementation across the organisation. 

The reserves policy will be reviewed once a year as part of the budget process. 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **Future Plans** 

We aim to: 

- Continue providing the best possible service for our workers. 

- Continue building our relationships and connections with our local communities for the benefit of our workers and the Charity. 

- Continue to promote greater inclusion of people with learning disabilities and support positive social change for all. 

- In 2025/26, we will achieve a connection for mains drainage to replace our septic tank system. This will be a significant investment for the Charity. 

- In 2025/26, we will continue our programme of investment into several site-based projects to improve facilities for workers, staff and volunteers. This includes works to our horticultural & woodworking facilities, shop and walled garden. With the connection to mains drainage we expect these be to multiyear projects that aim to be completed by 2027/2028. 

- In 2026/27, we will initiate processes for our strategic plan development. 

## **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 trustee** 

Andrew Mark Stevenson Chair Sally Light Colin Brown (Appointed 2 Apr 2024) Acting Treasurer from 14 May 2024 Deborah Pendle (Appointed 7 Aug 2024) Frederick Woodhead Simon Usher **Key management personnel** Michael Tansley Thomas Co-Director Lauren Webb Co-Director 

## **Advisors** 

**Independent examiner** F Howard BFP 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 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

The trustees (who are also directors of Brunswick Organic Nurseries Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP 2019 (FRS 102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation. 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by the board of trustees and signed on its behalf by: 

…………………………………………………………. Andrew Mark Stevenson - Chair 

19 December 2025 



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## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF** 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

I report to the charity trustees on my examination of the consolidated accounts of the Group comprising Brunswick Organic Nurseries Limited (‘the Company’) and its subsidiary undertaking for the year ended 31 March 2025. 

## **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 BFP FCA Fortus Limited Equinox House Clifton Park Avenue Shipton Road York YO30 5PA 

19 December 2025 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025** 

## **Current financial year** 

|Unrestricted Restricted<br>Total<br>funds<br>funds<br>2025<br>Note<br>£<br>£<br>£<br>**Income**<br>Donations and legacies<br>2<br>4,879<br>-<br>4,879<br>Charitable activities<br>3<br>655,845<br>1,000<br>656,845<br>Other trading activities:<br>Trading by beneficiaries<br>2<br>52,110<br>-<br>52,110<br>Fundraising<br>2<br>1,106<br>-<br>1,106<br>Trading subsidiary<br>2<br>264,254<br>-<br>264,254<br>Other<br>2<br>1,559<br>-<br>1,559<br>Investment income<br>2<br>3,370<br>-<br>3,370<br>______<br>_____<br>______<br>**Total income**<br>983,123<br>1,000<br>984,123<br>______<br>_____<br>______<br>**Expenditure**<br>Raising funds<br>Trading subsidiary<br>4<br>240,938<br>-<br>240,938<br>Other<br>4<br>6,475<br>-<br>6,475<br>Charitable activities<br>4<br>737,422<br>16,550<br>753,972<br>______<br>_____<br>______<br>**Total expenditure**<br>984,835<br>16,550 1,001,385<br>______<br>_____<br>______<br>**Net (deficit) / income for the year**<br>5<br>(**1,712)**<br>**(15,550)**<br>**(17,262)**<br>Transfer between funds<br>12,13<br>(47)<br>47<br>-<br>_____<br>_____<br>_____<br>Net movement in funds<br>(1,759)<br>(15,503)<br>(17,262)<br>Funds at 31 March 2024<br>398,509<br>52,351<br>450,860<br>______<br>_____<br>______<br>**Funds at 31 March 2025**<br>396,750<br>36,848<br>433,598|Total<br>2024<br>£<br>16,095<br>568,071<br>49,243<br>662<br>224,890<br>2,227<br>3,364<br>______<br>864,552<br>______<br>203,156<br>5,922<br>706,523<br>______<br>915,601<br>______<br>**(51,049)**<br>-<br>_____<br>(51,049)<br>501,909<br>______<br>450,860<br>|
|---|---|



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 £17,262 (2024: £51,049). 



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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

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

## **Prior financial year** 

|Unrestricted Restricted<br>funds<br>funds<br>Note<br>£<br>£<br>**Income**<br>Donations and legacies<br>2<br>16,045<br>50<br>Charitable activities<br>3<br>564,750<br>3,321<br>Other trading activities:<br>Trading by beneficiaries<br>2<br>49,243<br>-<br>Fundraising<br>2<br>662<br>-<br>Trading subsidiary<br>2<br>224,890<br>-<br>Other<br>2<br>2,227<br>-<br>Investment income<br>2<br>3,364<br>-<br>______<br>_____<br>**Total income**<br>861,181<br>3,371<br>______<br>_____<br>**Expenditure**<br>Raising funds<br>Trading subsidiary<br>4<br>203,156<br>-<br>Other<br>4<br>5,922<br>-<br>Charitable activities<br>4<br>681,069<br>25,454<br>______<br>_____<br>**Total expenditure**<br>890,147<br>25,454<br>______<br>_____<br>**Net (deficit) / income for the year**<br>5<br>**(28,966)**<br>**(22,083)**<br>Transfer between funds<br>12,13<br>-<br>-<br>_____<br>____<br>Net movement in funds<br>(28,966)<br>(22,083)<br>Funds at 31 March 2023<br>427,475<br>74,434<br>______<br>_____<br>**Funds at 31 March 2024**<br>398,509<br>52,351|Total<br>2024<br>£<br>16,095<br>568,071<br>49,243<br>662<br>224,890<br>2,227<br>3,364<br>______<br>864,552<br>______<br>203,156<br>5,922<br>706,523<br>______<br>915,601<br>______<br>**(51,049)**<br>-<br>_____<br>(51,049)<br>501,909<br>______<br>450,860<br>|
|---|---|





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## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

**(Company number 2667067)** 

|**CONSOLIDATED BALANCE SHEET AT 31 MARCH 2025**|**CONSOLIDATED BALANCE SHEET AT 31 MARCH 2025**|**CONSOLIDATED BALANCE SHEET AT 31 MARCH 2025**|**CONSOLIDATED BALANCE SHEET AT 31 MARCH 2025**||
|---|---|---|---|---|
||Note||2025|2024|
|||£|£|£|
|**FIXED ASSETS**|||||
|Tangible assets|9||109,177|98,816|
|**CURRENT ASSETS**|||||
|Stock||26,165|26,165|22,619|
|Debtors|10|78,670|78,670|69,190|
|Cash at bank and in hand||329,450|329,450|400,324|
|||______|______|______|
|||434,285|434,285|492,133|
|**CREDITORS: amounts falling**|||||
|**due in less than one year**|11|109,864|109,864|140,089|
|||______|______|______|
|**NET CURRENT ASSETS**|||324,421|352,044|
||||______|______|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|**TOTAL ASSETS LESS CURRENT LIABILITIES**||433,598|450,860<br>|
|**THE FUNDS OF THE CHARITY**|||||
|Unrestricted funds|||||
|General funds|12|301,378|301,378|303,767|
|Non-Charitable trading funds|12|(9,158)||(1,992)|
|Designated funds|12|104,530|104,530|96,734|
|||______|______|______|
||||396,750|398,509|
|Restricted funds|13||36,848|52,351|
||||______|______|
|**TOTAL CHARITY FUNDS**|||433,598|450,860|



For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies 

## Directors’ responsibilities: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

Approved by the board of trustees on 19 December 2025 and signed on their behalf by: 

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



- 12 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **(Company number 2667067)** 

## **BALANCE SHEET AT 31 MARCH 2025** 

||Note||2025|2025|2024|
|---|---|---|---|---|---|
||£||£||£|
|**FIXED ASSETS**||||||
|Tangible assets|9|||104,530|96,734|
|Investment in subsidiary|6|||1|1|
|**CURRENT ASSETS**||||||
|Debtors|10|143,418|143,418||203,837|
|Cash at bank and in hand||274,792|274,792||279,607|
|||______|______||______|
|||418,210|418,210||483,444|
|**CREDITORS: amounts falling**||||||
|**due in less than one year**|11|79,985|79,985||127,327|
|||______|______||______|
|**NET CURRENT ASSETS**||||338,225|356,117|
|||||______|______|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|**TOTAL ASSETS LESS CURRENT LIABILITIES**|||442,756|452,852<br>|
|**THE FUNDS OF THE CHARITY**||||||
|Unrestricted funds||||||
|General funds|12|301,378|301,378||303,767|
|Designated|12|104,530|104,530||96,734|
|||______|______||______|
|||||405,908|400,501|
|Restricted funds|13|||36,848|52,351|
|||||______|______|
|**TOTAL CHARITY FUNDS**||||442,756|452,852|



For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies 

## Directors’ responsibilities: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

Approved by the board of trustees on 19 December 2025 and signed on their behalf by: 

## Celia Grewn 

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



- 13 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** 

||Notes|Group|Charity|Group|Charity|
|---|---|---|---|---|---|
|||2025|2025|2024|2024|
|||£|£|£|£|
|**Cash flows from operating activities:**||||||
|Net cash provided by/(used in) operating activities|1|(47,789)|14,805|43,905|62,873|
|**Cash flows from investing activities**||||||
|Dividends, interest and rents from investments||3,370|3,370|3,364|3,364|
|Purchase of property, plant and equipment||(26,455)|(22,990)|(19,879)|(18,995)|
|Proceeds on disposal of tangible fixed assets||-|-|2,083|2,083|
|||______|______|______|______|
|**Change in cash and cash equivalents in the year**||(70,874)|(4,815)|29,473|49,325|
|||______|______|______|______|
|Cash and cash equivalents at 1 April 2024||400,324|279,607|370,851|230,282|
|||______|______|______|______|
|**Cash and cash equivalents at 31 March 2025**|2|329,450|274,792<br>|400,324|279,607<br>|
|**NOTES TO THE**|**CASH**|**FLOW STATEMENT**||||
|1.<br>**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET**|||**CASH FLOW**|**FROM OPERATING**||
|**ACTIVITIES**||||||
|||Group|Charity|Group|Charity|
|||2025|2025|2024|2024|
|||£|£|£|£|
|**Net income for the year**||**(17,262)**|**(10,096)**|**(51,049)**|**(48,868)**|
|Adjustments for:||||||
|Depreciation charges||15,837|14,937|12,298|11,958|
|Loss/(profit) on disposal of fixed assets||257|257|(2,083)|(2,083)|
|Dividends, interest and rents from investments||(3,370)|(3,370)|(3,364)|(3,364)|
|Decrease/(increase) in stock||(3,546)|-|393|-|
|Decrease/(increase) in debtors||(9,480)|60,419|19,374|41,952|
|Increase/(decrease) in creditors||(30,225)|(47,342)|68,336|63,278|
|||______|______|______|______|
|**Net cash provided by/(used in) operating activities**||**(47,789)**|**14,805**<br>|**43,905**|**62,873**<br>|
|2.<br>**ANALYSIS OF CASH AND CASH EQUIVALENTS**||||||
|||Group|Charity|Group|Charity|
|||2025|2025|2024|2024|
|||£|£|£|£|
|Cash in hand||329,450|274,792|400,324|279,607|
|||______|______|______|______|
|||329,450|274,792<br>|400,324|279,607<br>|





- 14 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 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: 

- Sales comprise the sales of organic fruit and vegetables and groceries, horticultural sundries, crafts and gardening services. 

- Donations and legacies are received by way of grants, donations and gifts and are  included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 

- 

- Investment income is included when receivable 



- 15 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## **Income (continued)** 

- Income from charitable trading activity is accounted for when earned. 

- Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. 

## **Expenditure** 

Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is included as part of the expenditure to which it relates. 

- Raising funds are those costs incurred in attracting donations and legacies, and those incurred in trading activities that raise funds. 

- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities. 

## **Operating leases** 

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due. 

## **Tangible fixed assets** 

Fixed assets are stated at cost less accumulated depreciation. Individual fixed assets costing £500 or more are capitalised at cost. 

Tangible fixed assets are depreciated over their estimated useful lives as follows: 

|**Asset Category**|**Annual rate**||
|---|---|---|
|Buildings|4% - 10%|straight line|
|Vehicles|25%|straight line|
|Plant and equipment – Water recycling plant|10%|straight line|
|Plant and equipment – Other|15%|reducing balance|
|Plant and equipment – IT equipment|33%|straight line|



## **Stock** 

Stock is valued at the lower of cost and net realisable value. 

## **Pensions** 

The charitable company contributes to defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely separate to those of the charity. The pension cost shown represents contributions payable by the charity on behalf of the employees. 

## **Financial Instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 



- 16 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## **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** 

||2025|2025|2025|2024|2024|2024|
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||£|£|£|£|£|£|
|Donations and legacies|4,879|-|4,879|16,045|50|16,095|
||_____|_____|_____|_____|_____|_____|
||4,879|-|4,879|16,045|50|16,095|
||_____|_____|_____|_____|_____|_____|
|**Other trading activities**|||||||
|Trading by beneficiaries|52,110|-|52,110|49,243|-|49,243|
|Fundraising|1,106|-|1,106|662|-|662|
|Trading subsidiary (note 6)|264,254|-|264,254|224,890|-|224,890|
|Other income|1,559|-|1,559|2,227|-|2,227|
||______|_____|_____|_____|_____|______|
|Total other trading activities|319,029|-|319,029|277,022<br>|-|277,022|
|**Investment income**|||||||
|Bank interest|3,370|-|3,370|3,364|-|3,364|
||______|_____|_____|_____|_____|______|
|**Total**|**327,278**|**-**|**327,278**|**296,431**|**50**|**296,481**|
||||||2025|2024|
||||||£|£|
|Other income comprises:|||||||
|Miscellaneous income|||||1,559|2,227|
||||||_____|_____|
||||||1,559<br>|2,227|





- 17 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 3. **INCOME FROM CHARITABLE ACTIVITIES** 

|||2025|2025|2025|2024|2024|2024|
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||£|£|£|£|£|£|
||**Contracts**|||||||
||City of York Council|496,699|-|496,699|418,066|-|418,066|
||North Yorkshire County|||||||
||Council|28,287|-|28,287|24,219|-|24,219|
|||_____|_____|______|______|_____|______|
|||524,986|-|524,986|442,285|-|442,285|
||**Other**|||||||
||Grants|-|1,000|1,000|-|3,321|3,321|
||Direct payments|130,859|-|130,859|122,465|-|122,465|
|||______|______|______|______|______|______|
||**Total**|655,845|1,000|656,845|564,750<br>|3,321|568,071|
|4.|**TOTAL EXPENDITURE**|||||||



|Raising<br>funds<br>£<br>Staff costs and contract labour<br>5,925<br>Trainees<br>-<br>Training<br>-<br>Travel and volunteer expenses<br>-<br>Horticultural materials<br>-<br>Craft and cooking materials<br>-<br>Garden services<br>-<br>Premises costs<br>-<br>Office costs<br>-<br>Repairs and renewals<br>-<br>Depreciation<br>-<br>Independent examination and accountancy<br>-<br>Professional fees<br>-<br>Miscellaneous<br>-<br>Trading subsidiary (note 6)<br>240,938<br>Event costs<br>550<br>Advertising<br>-<br>Irrecoverable VAT<br>-<br>(Profit)/loss on disposal of fixed assets<br>-<br>_____<br>**Total expenditure**<br>247,413|Activities<br>Total<br>costs<br>2025<br>£<br>£<br>568,756<br>574,681<br>22,324<br>22,324<br>3,845<br>3,845<br>9,463<br>9,463<br>9,949<br>9,949<br>7,610<br>7,610<br>5,298<br>5,298<br>46,271<br>46,271<br>19,908<br>19,908<br>17,232<br>17,232<br>14,937<br>14,937<br>21,365<br>21,365<br>6,569<br>6,569<br>188<br>188<br>-<br>240,938<br>-<br>550<br>-<br>-<br>-<br>-<br>257<br>257<br>______<br>______<br>753,972<br>1,001,385<br>|Total<br>2024<br>£<br>524,726<br>21,183<br>1,735<br>11,699<br>12,432<br>7,406<br>6,145<br>24,482<br>21,437<br>11,084<br>11,958<br>21,523<br>2,845<br>257<br>203,156<br>502<br>114<br>35,000<br>(2,083)<br>______<br>915,601<br>|
|---|---|---|





- 18 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 5. **NET INCOME FOR THE YEAR** 

|This is stated after charging/(crediting):|2025|2024|
|---|---|---|
||£|£|
|Accountant’s independent examination|3,325|3,570|
|Accountant’s tax advisory services|-|1,500|
|Depreciation (see note 9)|14,937|11,958|



## 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**|2025|2024|
|---|---|---|
||£|£|
|Turnover|264,420|225,357|
|Cost of sales|(161,951)|(133,373)|
|Staff costs and administration expenses|(109,634)|(94,165)|
||______|______|
|Net (loss) profit|(7,165)|(2,181)|
|Amount gifted to the charity|-|-|
||____|____|
|Retained in subsidiary|(7,165)|(2,181)|
|The assets and liabilities of the subsidiary were:|||
|Fixed assets|4,647|2,082|
|Current assets|89,427|144,258|
|Creditors: amounts falling due within one year|(103,231)|(148,332)|
||_____|_____|
|Total net assets|(9,157)<br>|(1,992)|
|Aggregate share capital and reserves|(9,157)<br>|(1,992)|





- 19 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 7. **STAFF COSTS** 

|Consolidated staff costs during the year were as follows:<br>Wages and salaries<br>Employers National Insurance<br>Pension costs<br>The average number of employees during the year was 41 (2024: 37) which<br>on the basis of full-time equivalents is|2025<br>£<br>600,775<br>30,210<br>26,471<br>______<br>657,456<br> <br>29<br>|2024<br>£<br>541,850<br>27,316<br>23,680<br>______<br>592,846<br> <br>20|
|---|---|---|



No employee received emoluments of more than £60,000 per annum (2024: none). 

The total paid to key management personnel during the year was £67,988 (2024: £73,259) 

## 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 (2024: none) was reimbursed for travel or subsistence costs (2024: none). The aggregated donations from trustees was £nil during the year (2024: £400). 

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



- 20 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 9. **FIXED ASSETS: TANGIBLE ASSETS** 

|**Group**||||||
|---|---|---|---|---|---|
||Freehold||Plant and|||
||land|Buildings|equipment|Vehicles|Total|
||£|£|£|£|£|
|**Cost**||||||
|At 1 April 2024|7,915|322,077|85,242|38,700|453,934|
|Additions|-|18,249|8,207|-|26,456|
|Disposals|-|-|(1,304)|-|(1,304)|
||____|______|_____|_____|______|
|At 31 March 2025|7,915|340,326|92,145|38,700|479,086|
||____|______|_____|_____|______|
|**Depreciation**||||||
|At 1 April 2024|-|265,212|63,881|26,025|355,118|
|Charge for the year|-|5,089|6,524|4,225|15,838|
|Depreciation on disposals|-|-|(1,047)|-|(1,047)|
||____|______|_____|_____|______|
|At 31 March 2025|-|270,301|69,358|30,250|369,909|
||____|______|_____|_____|______|
|**Net book value**||||||
|At 31 March 2025|7,915|70,025|22,787|8,450|109,177|
|At 31 March 2024|7,915|56,865|21,361|12,675|98,816|
|**Charity**||||||
||Freehold||Plant and|||
||land|Buildings|equipment|Vehicles|Total|
||£|£|£|£|£|
|**Cost**||||||
|At 1 April 2024|7,915|322,077|78,593|38,700|447,285|
|Additions|-|18,249|4,742|-|22,991|
|Disposals|-|-|(1,304)|-|(1,304)|
||____|______|_____|_____|______|
|At 31 March 2025|7,915|340,326|82,031|38,700|468,972|
||____|______|_____|_____|______|
|**Depreciation**||||||
|At 1 April 2024|-|265,212|59,314|26,025|350,551|
|Charge for the year|-|5,089|5,624|4,225|14,938|
|Depreciation on disposals|-|-|(1,047)|-|(1,047)|
||____|______|_____|_____|______|
|At 31 March 2025|-|270,301|63,891|30,250|364,442|
||____|______|_____|_____|______|
|**Net book value**||||||
|At 31 March 2025|7,915|70,025|18,140|8,450|104,530|
|At 31 March 2024|7,915|56,865|19,279|12,675|96,734|





- 21 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 10. **DEBTORS** 

||Group|Charity|Group|Charity|
|---|---|---|---|---|
||2025|2025|2024|2024|
||£|£|£|£|
|Trade debtors|58,942|58,942|56,966|56,966|
|Prepayments|15,655|7,051|8,691|7,768|
|Other debtors|4,073|4,073|3,533|3,533|
|Amount due from subsidiary company|-|73,352|-|135,570|
||_____|______|_____|_____|
||78,670|143,418|69,190|203,837|



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

||Group|Charity|Group|Charity|
|---|---|---|---|---|
||2025|2025|2024|2024|
||£|£|£|£|
|Trade creditors|39,964|16,578|24,040|14,527|
|VAT|4,074|791|9,516|8,356|
|Other creditors|38,074|37,844|87,514|86,839|
|Accruals|27,752|24,772|19,019|17,605|
||_____|_____|_____|_____|
||109,864|79,985|140,089|127,327|





- 22 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 12. **UNRESTRICTED FUNDS** 

|As at<br>1 April 2024<br>£<br>**Unrestricted funds**<br>General<br>303,767<br>Non-charitable trading<br>funds<br>(1,992)<br>Designated – Fixed Asset 96,734<br>______<br>398,509<br> <br>As at<br>1 April 2023<br>£<br>**Unrestricted funds**<br>General<br>337,589<br>Non-charitable trading<br>funds<br>189<br>Designated – Fixed Asset 89,697<br>______<br>427,475<br>|Consolidation<br>As at<br>Income<br>Expenditure Adjustments<br>Transfer 31 March 2025<br>£<br>£<br>£<br>£<br>£<br>718,869<br>(728,960)<br>30,482<br>(22,780)<br>301,378<br>264,254<br>(240,938)<br>(30,482)<br>-<br>(9,158)<br>-<br>(14,937)<br>-<br>22,733<br>104,530<br>______<br>______<br>_____<br>_____<br>______<br>983,123<br>(984,835)<br>-<br>(47)<br>396,750<br> <br> <br>-------------   2023/24   -------------<br>Consolidation<br>As at<br>Income<br>Expenditure Adjustments<br>Transfer 31 March 2024<br>£<br>£<br>£<br>£<br>£<br>636,291<br>(675,033)<br>23,915<br>(18,995)<br>303,767<br>224,890<br>(203,156)<br>(23,915)<br>-<br>(1,992)<br>-<br>(11,958)<br>-<br>18,995<br>96,734<br>______<br>______<br>_____<br>_____<br>______<br>861,181<br>(890,147)<br>-<br>-<br>398,509<br> <br>|
|---|---|



## **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. 



- 23 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 13. **RESTRICTED FUNDS** 

|||As at||||As at|
|---|---|---|---|---|---|---|
||1|April 2024|Income|Expenditure|Transfer|31 March 2025|
|||£|£|£|£|£|
|Haxby Wigginton Lectern||520|-|-|-|520|
|Progression fund||11,061|-|-|-|11,061|
|Drainage Project (Onaway Trust)||10,050|-|(10,050)|-|-|
|Drainage Project (Bishopthorpe Ward)||-|1,000|-|-|1,000|
|Mess room||1,160|-|-|-|1,160|
|Bishopthorpe ward grant||2,540|-|(2,500)|(40)|-|
|Site signage||377|-|-|-|377|
|Walled garden improvements||13,383|-|(4,000)|-|9,383|
|Dehydration Project||4,000|-|-|-|4,000|
|Kitchen refurbishment||2,229|-|-|(2,229)|-|
|The Finnis Scott Foundation||960|-|-|-|960|
|Screwfix Foundation||2,750|-|-|-|2,750|
|Fund Seating Area||1,000|-|-|-|1,000|
|Wood Recycling Project||2,321|-|-|-|2,321|
|Woodchipper fund||-|-|-|2,316|2,316|
|||_____|_____|_____|_____|_____|
|||52,351|1,000|(16,550)|47|36,848|



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. 

**Drainage Project (Bishopthorpe Ward)** – Additional funding received for the drainage project 

**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. 

**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. 

**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. 



- 24 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 13. **RESTRICTED FUNDS – continued** 

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

**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. 

**Woodchipper fund** – This fund represents funds received in 2018/19 for the purchase of a woodchipper. The asset was sold in 2022 and the proceeds were reinvested in the fund. The transfer in the current year represents the proceeds of the sale less the purchase of equipment in the fixed asset fund. 

|As at<br>1 April 2023<br>£<br>Haxby Wigginton Lectern<br>520<br>Progression fund<br>11,061<br>Drainage Project<br>10,050<br>Mess room<br>1,160<br>Bishopthorpe ward grant<br>5,957<br>Site signage<br>1,138<br>Walled garden improvements<br>13,333<br>Accessibility Drainage transport<br>381<br>Dehydration Project<br>4,000<br>Kitchen refurbishment<br>2,229<br>Nature Helps (NCCT)<br>2,000<br>Paving project<br>6<br>Peter Sowerby Foundation<br>18,435<br>The Finnis Scott Foundation<br>960<br>Screwfix Foundation<br>2,750<br>Arnold Clark Community Fund<br>454<br>Fund Seating Area<br>-<br>Wood Recycling Project<br>-<br>_____<br>74,434<br>|-------------   2023/24   -------------<br>As at<br>Income<br>Expenditure<br>Transfer<br>31 March 2024<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>520<br>-<br>-<br>-<br>11,061<br>-<br>-<br>-<br>10,050<br>-<br>-<br>-<br>1,160<br>-<br>3,417<br>-<br>2,540<br>-<br>761<br>-<br>377<br>50<br>-<br>-<br>13,383<br>-<br>381<br>-<br>-<br>-<br>-<br>-<br>4,000<br>-<br>-<br>-<br>2,229<br>-<br>2,000<br>-<br>-<br>-<br>6<br>-<br>-<br>-<br>18,435<br>-<br>-<br>-<br>-<br>-<br>960<br>-<br>-<br>-<br>2,750<br>-<br>454<br>-<br>-<br>1,000<br>-<br>-<br>1,000<br>2,321<br>-<br>-<br>2,321<br>_____<br>_____<br>_____<br>_____<br>3,371<br>25,454<br>-<br>52,351<br>|
|---|---|



**Accessibility Drainage fund (2024 only) –** Money raised from the Interstellar Run fundraising campaign to be used towards improvements in accessibility, the drainage project and transport. 

**Nature Helps (2024 only) -** 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 (2024 only) –** Funding with donations from the Rotary Club to pave an outside area to create a covered meeting and social space. 



- 25 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 13. **RESTRICTED FUNDS – continued** 

**Peter Sowerby Foundation (2024 only) -** 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. 

**Arnold Clark Community Fund (2024 only)** – Represents monies to be spent on site repairs. 

## 14. **ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Fund balances at 31 March 2025 are represented by:|Unrestricted|Restricted||
|---|---|---|---|
||funds|funds|Total|
||£|£|£|
|**GROUP**||||
|Fixed assets|109,177|-|109,177|
|Current assets|397,437|36,848|434,285|
|Creditors: amounts falling due in less than one year|(109,864)|-|(109,864)|
||______|_____|______|
|Total net assets|396,750<br>|36,848|433,598<br>|
|**CHARITY**||||
|Fixed assets|104,530|-|104,530|
|Investments|1|-|1|
|Current assets|381,362|36,848|418,210|
|Creditors: amounts falling due in less than one year|(79,985)|-|(79,985)|
||______|_____|______|
|Total net assets|405,908<br>|36,848|442,756<br>|
|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<br>|52,351|450,860<br>|
|**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<br>|52,351|452,852<br>|





- 26 - 

## **BRUNSWICK ORGANIC NURSERIES LIMITED** 

## **NOTES TO THE ACCOUNTS - 31 MARCH 2025** 

## 15. **LEASE COMMITMENTS** 

The charity had the following total commitments under non-cancellable operating leases: 

|Leases expiring in:<br>One year<br>Leases expiring in:<br>One year<br>Two – five years|Property<br>2025<br>2024<br>£<br>£<br>2,108<br>2,108<br>Equipment<br>2025<br>2024<br>£<br>£<br>898<br>898<br>1,795<br>2,693|
|---|---|



## 16. **RESULTS OF BRUNSWICK ORGANIC NURSERIES LIMITED** 

The gross income of the charity for the year was £750,516 and the result of the charity for the year was net deficit of £10,096.