Charity registfallon numbor 1015450 Company reglstration number 027645251England and Walosl BRUNSWICK CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
BRUNSWICK CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees C Ashton VAssal E F W Buckley P J Greenham J James T W Mapplethorpe E B Whalley (Chair) (Appointed 1 August 20241 (Appointed 15 April 20231 (Appointed 17 June 2023) (Appoinled 17 June 2023) Senior management John McKernaghan (Chief Officer) Charlty number 1015450 Company number 02764525 R8gist8red office Brian Jackson House 2 New North Parade Huddersfield Wesl Yorkshire HD15JP Indgpandent examlner 8K Plus Limited 52 Sl Johns Lane Halifax West Yorkshire England HX12BW Bankers Unity Trusl Bank 9 Brindleyplace Birmingham B12HB
BRUNSWICK CENTRE CONTENTS Pagp Trustees, report Independenl examinels report statement of financial activities Balance sheet Statement of cash flows Notes lo the financial slalements 10-22
BRUNSWICK CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The truslees presenl their annual report and financial statements for thè year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies sel oul in note 1 to the financial statements and comply with the charity's [governing documentl, the Companies Act 2006 and "Accounting and Reporting by Charities.. Slatemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ifeland (FRS 1021" leffeclive 1 January 2019). Objectives and actlvitie$ History of organisation Brunswick Centre has been in operation since 1989 and is a chafity Pfoviding services to the community and people affected by HIV and AIDS in Calderdale and Kirklees. Mission statem8nf The Brunswick Centre enables people from the communilies we serve lo make informed choices. build heallhler relationships and live posilive lives free of stigma. HIV Support- Provides support lo people affected by HIV. including family members, friends. partners elc. Services include emotional support, HIV Irealment and support and access to welfare and hardship funds, ¢ounselling, dielelics support and benefits and welfare rights advice. The Centre also offers Iraining and support lo other setNice providers in the development of good working practices and sexual health slralègies Prevention - Prevenlion plac8s much emphasis on it5 work in the communlty. Through outreach works towards sexual health promolion and HIV prevention lo communities al increased risk of HIV infection. yOUTh {Youlh Out} Project - support for LGBTQ+ young people including casework, group work and w8llbeing support for young people aged beeen 11 24 years. LGBTQ+ training and advicelsupport to services, schools and colleges lo ensure they are accessible lo LGBTQ+ children and young people. Public benefit The Iruslees have paid due regard lo guidance issued by the Chafily Commission in deciding what activities the charily should undertake. Equal Opportunilies and Diversity The charily is ¢ommitted lo implementalion of its equal opportunities poli¢y which cov8rs seNice delivery, membership and employment practice. PoliGi8S and ProceduTrs in Placg The charity has organisalional policies and procedures which are updaled on a regular basis. Social investments The advancement of the education and Iraining of pefsons wofking within the field of Acquired Immune Deficiency Syndrome (AIDS), infection, illness or any related condition caused by Human Immuno-Deficiency Viruses (HIV) or other recognised causative agents and ol the public generally in problems iesulling from HIV infection and AIDS and in limiting the spread of the infection. The preservation and safeguarding of the health. welfare and intere515 of persons with HIV infeclion, AIDS and AIDS related problems. The relief of poverty, sickness and distres5 resulting from HIV infection, AIDS, AIDS relaled or HIV related problem5.
BRUNSWICK CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perfomiance Significant aclivities and achievemgnts against obieclives Chairfs Report This is my firsl year as Chair of the Brunswick Cenlre. and I follow in Ihe footsteps of many Chair5 before me who havè dedicated their lime. energy and passion for a charity Ihat is close lo their hearls. I want lo lake this opportunity lo thank Tom Mapplelhorpe for selling the blueprint for how effective and supportive a Chair of Ihe 8oard can be. l am thankful that Tom now sils alongside me and the Board, acling as Ihe Treasurer. As readers will See. the last year at the Brunswick Centre has sean il continue lo oulperform itself in its reach. ambilions and ullimalely achievamenls. What cannot be lost in figures (whether they be financial or people related), are the real live5 of those who the Brunswick Centre exists to support. l am heartened by the stories of those we have supporied. As an organisation we exisl. not lo °help" or 'give permission" for people lo take control ol their lives - instead we walk alongside individua15, within their communities of idenlily, interest and geography. In doing so, we empower each other lo lake conlrol, mak8 informad decislons and, ullimalely. achieve aspirations. There are, nonetheless, signifi¢anl challenges ahead for our charity: Issues facing Ihe communities we support have grown as a resull of successive years of polarised discourse and ever-reducing resouTces for prevenlalive serwices. Financial impacts of the last couple of years cannot be ignored. Whilst the Brunswick Centre has continued lo make innovalive decisions Ihat have seen considerable efficiencies, there is alway5 a limit lo how far our financial resources can go. In the coming year I look foNard lo working hard alongside the Chief Officer, my fellow Iruslees, our funders and our partners in finding sustainable solutions that will see the organisalion conlinuing lo Ilourish. Flnally, l join my colleagues, our partners and my community in pushing for long-lerm. VCSE and communily assel focussed decisions as part of the broader move to inlegialed care planning across health, local authority and other public spending. So - I hope you enjoy reading the details of this reporl as much as l and my incredible Brunswick Centre coll8agues have enjoyed achieving the outcomes Ihal are highlighled. E B Whalley Chair of Trustées
BRUNSWICK CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Chlef Officer Report The cost-of-living crisis has remained an ongoing issue over the course of the year, and the past couple of years have been difficult for many of our service users and colleagues as a result. Coupled with this, slagnanl and reduced budgets have meant we musl work hafd lo make funding meet the increased needs of setvice users. These financial difficulties have impacted every aspect of Ouf work and services. However. we have Continued to ensure service users receive additional financial help and that the Brunswick Centre has remained 5UStainable. As ever, we worked incredibly hard. taking every opportunity lo apply for both the Household Support Fund and Cosl of Living grants for Service users. We secured and distributed over 28k in paymenls lo service users in the greatest need, supporting families and individuals lo eat and hgatl This is almosl double what wa5 secured last year. The climate for LG8TQ+ people and Irans people has remained a concern for us Over the year. Trans young people face additional challenges that have been made worse by Ihe current socio-polilical ¢limale. We have a duly not only to protect and safeguard Irans young people bul also need lo ensure they flourish., this is what we work hard lo accomplish al the Brunswick Centr8. Despite the ongoing financial pressures and the difficult environment for LGB TQ+ and Irans young people, I lake great pride in what our teams continue lo deliver al the Biunswick Cenlre. We have a brillianl dedicated, skilled and knowledgeable workforce. volunleer and Irustee base who make the charity whal il is. I want lo close by thanking our ¢ommissioners, funders, allies and supporters who invest and champion the work we do. Thanks lo our amazing service users. people with HIV, LG8TQ+ young people and their parenlslcarers who show remarkable Courage and resilience in the face of hoslilily, hale and stigma they inspir8 us every day lo be the best we can as advocates and as a service provider. John McKemaghan Chief Officer Financial reviow The charity had income for the year of £621,122 12023: £554,160) and expenditure for the year of £545,090 {2023.' £504,884}. The accounts show a surplus lor the year of £76.032 (2023.. £49,276). Thé charity funds al the year end tolalled £370.730 (2023.. £294.698), splil between unrestricted funds carried foNard of £288,271 12023.. £245.044) and restricted funds carried forward of £82,459 (2023.. £49,654).
BRUNSWICK CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Rose&S poliGy The managemenl committee has agreed that unrestricted funds should equate lo at least the conlingenl liability should the Brunswick Centre cease lo trade. The amount allocaled for this puipose is £94,000 and al this level the management cornmillee feels Ihal they would be able to continue current activib.es in the evenl of a significant dfop in funding, The Iruslees have sel out a number of designated funds lo covef planned future one off cosls and to fund staff roles which would be unfunded. These designaled funds lolal £151.864. Restricted lund balances which are nol available for general purposes total £82.459. Funds summary at the year end:. 31.3.24 Total Closing funds per balance Sheet 370,730 Less .' Exit I Closure Cosls Less . Designated Funds Digital Engagement l Markellng Role LGBTQ+Train6r Role Trustee Training and Development Client Management System Upgrade Planned sickness abscence KiTKlees LG8TQ+ CYP Provision Organisalional Investment & Conlingency Community Oulreach Project Setvice User Welfare Fund (94.000) {28,114) {26,2381 12,500) 16,OOOJ (15.000) 138,888) (35,0001 (39,5201 (3,011) (288,271) {82,459) Less .' Reslricled funds Unrestricted 'Free' Reserves Taking into account the d8signaled and allocated funds, the closing fe reserves are Nil. Inveslm8nl policy Undef the Memorandum and Articles of Association. Ihe charity has the powef lo make any investment which the Irustees see fil. Major risks The managèment comrnitlee actively review and monilor the major risks which the charity faces Ihrough regular meetings, reviews of policies and procedures and budget I financial reports. They consider Ihal they have adequately insured the charity against the major risks they have identified. They believe that maintaining free reserves at the levels above, combined wilh the annual review of financial systems carried out through external audil and internal conlrols, will provide sufficient resources and safeguards lo ensure consislenl quality of service delivery. Ongoing Tevièw is undertaken for risk assessmènt policies and procedures, in particular lo prevent harm or control unacceptable risk in the work the centre does. stfucturo, governance and management The charity, as a company limited by guarantee, 15 controlled by ils Memorandum and Articles of Associalion dated 2 May 2018, as amended on 21 September 2018.
BRUNSWICK CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who ar8 also the directors for Ihe purpose of company law, and who served during the year and up lo Ihe dale of signature of the financial slalemenls were.. C Ashton V Assal E F W Buckley P J Greenham L Huggins J James T W Mapplelhorpe E B Whalley (Chair) (Appoinled 1 August 2024) (Appointed 15 April 2023) (Appointed 17 June 2023) (Appointed 17 June 2023) (Resigned 27 June 20241 Recruitment and appoinlm8nt of truste8S Members who serve on Ihe managemenl committee are direclor5 for the purpose of company law and trustees foT the purpose of Charity law. They aie115ted in the legal and administrative information. Directors I trustees are recruited from members. service users. volunteers, sludenl placements and through conlacls made al training Sessions and sexual health promotional events. Initially they are invited lo allend management meetings. Induction and Iraining is provided. Members of the charitable company guarantee to contribute an amount nol exceeding £1 to the a5se15 of Ihe charitable company in the event of winding up. The lolal number of such guarantees at 3113123 was 7. Organisational slniGlur8 The Gharily is run by a management committee who are Iruslees of the charily. The Iruslees employ a chief officer, a benefits and welfare rights Wofker and a youth worker and two assistant s8ssional youth Wofkers, lour community workers and one well being support workers. The trustees, report was approved by the 8oard of Trustees. E B Whalley (Chair) Trustee Dale.. I110
BRUNSWICK CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRUNSWICK CENTRE I report lo the truslees on my examination of the financial stalemenls of Brunswick Centre (the charily) for Ihe year ended 31 March 2024. Responsibllities and basls of report As the Irustees of the ¢harily land also ils directors for the purposes of company lawl you are Tesponsible for the preparation of the finan¢ial statements in accordance wilh Ihe requirements of the Companies Act 2006 (thè 2006 Acl}. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinalion. I report in respect of my examination of the charity's financial slatemenls carried out under seclion 145 of Ihe Charilies Act 2011 (the 2011 Act). In carrying out my examinaliorn I have followed all the applicable Oireclions given by the Charily Commission under section 145(5llbl of the 2011 A¢1. Independent examiner's Statement Since the charity s gross income exceeded £250.000 your examiner musl be a member of a body list8d in seclion 145 of the 2011 Act. I confirm that l am qualified lo undertake Ihe examination because l am a member of the Inslilule of Chartered Accounlanls in England and Wales. which is one of the listed bodies. I have completed my examinalion. I confirm that no mallers have come to my attention in connection wilh Ihe examination giving rne cause lo believe Ihal in any material respect. accounting records were nol kept in fespecl of th8 charily as required by section 386 of the 2006 AGI., or the financial slalemenls do not accord with Ihose records, or the financial slalements do nol comply with the accounting requiremen15 of section 396 of the 2006 Act other than any requirement that the a¢¢ounls give a Ifue and fair view which is not a mall8r considered as part of an independent examlnation., or the financial statements have not been prepared in accordance with the methods and Pfinciples of the Slalemenl of Recommended Praclice for accounting and reporling by charities applicabl8 lo charities preparing their accounts in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concems and have come across no other mallers in conneclion wilh the examinalion lo which allenlion should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached. BK Plus Llmitgd IL Piv s Liryli cl 52 Sl Johns Lane Halifax Wesl Yorkshire HX12BW England Dated.. ?* ockj bLI Y zo ZL
BRUNSWICK CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restrlcted funds funds 2024 2024 Total Unrestrictsd Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable aclivilies Calderdale MBC LGBTQ+ Support HIV Prevention & Support, Training & Fundraising Kirklees MC - Provision of LGBT Young Peoples Services Public Health Kirklees and Public Health Calderdale Youth Out Project 15,799 137.198 152,997 19,431 151,167 170.598 60,000 60,000 20,000 20.000 26.762 450 27.212 22,612 22,612 133,473 133.473 87.479 87,479 243,540 243.540 252,812 252.812 55 55 Inveslmenls 3,900 3.900 604 604 Total Income 483.474 137,648 621.122 402,938 151,222 554,160 Expendlturè on: Chafilabl activities HIV Prevention & Support 440,247 104.843 545.090 352,571 152,313 504,884 Total expenditure 440.247 104.843 545.090 352,571 152,313 504,884 Net Income and movement in lunds 43,227 32,805 76,032 50.367 11,091) 49,276 Reconciliation of funds: Fund balances at 1 April 2023 245,044 49,654 294,698 194,678 50,744 245,422 Fund balances at 31 March 2024 288,271 82.459 370,730 245,045 49,653 294,698 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aGlivilies.
BRUNSWICK CENTRE BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible asse15 12 1,017 Current asset$ Debtors Cash al bank and in hand 13 29.335 360.987 13.138 310.886 390.322 324,024 Credltors: amounts falling duè within one year 14 (20,609) (29,326) Net Current assets 369,713 294,698 Total assets less current Ilabilitiès 370,730 294,698 Not assats excluding pension Ilablllty 370,730 294,698 The funds of the charity Reslricled income funds Unre3tiicled funds 16 82,459 288,271 49,653 245,045 370,730 294,698 The company is enti118d lo the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibililies for complying with the requiiements of the Companies Acl 2006 with respect lo accounting records and the preparalion of financial slalemenls. The members have not required the company lo obtain an audit of ils financial slalemenls for the year in queslion in accordance with section 476. These financial statements have been prepared in accordance wilh Ihe provisions applicable to cornpanies subject to lh8 small companies regime. The financial slalements were approved by the Iwstees on .... E B Whalley (Chairl Trustee Cofflpany registration number 02764525 (England and Wales)
BRUNSWICK CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating a¢tivltlès Cash generated from operations 21 47,727 36,010 Inve8ting actlvltles Purchase of tangible fixed assets Investment income received 11.526} 3,900 604 Net cash genprated from investing activities 2,374 604 Not Gash used in financing actlvitie$ Net Incrèase In Gash and cash aqulvalents 50.101 36.614 Cash and cash equivalenls al beginning ol year 310.886 274,272 Cash and cash equivalents at end of year 360,987 370,886
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting poli¢ies Charity information Brunswick Centre is a private company limited by guaranl8e incorporated in England and Wales. The registered office is Brian Jackson House, 2 New North Parade, Huddersfield, Wesl Yoikshire, HD15JP. 1.1 Accounting conventlon The financ121 statements have been prepared in accordance with the charily's Igoverning docL(ment], the Companies Acl 2006, FRS 102 "The Financial Reporting Slandard applicablè in the UK and Republic of Ireland" l FRS 102") and the Charities SORP "Accounting and Reporting by Charities Statement of Recommended Practice applicable lo charities preparing Iheif accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effeGlive 1 January 2019>. The charity is a Public Benefit Entity as defined by FRS 102. The financial slalemenls are prepared in sterling, which is the functional currency of the chafily. Monetary amounts in Ihese financial slalemenls arè rounded to the nearesl £. The financial slalemenls have been prepared under the historical cost convention, {modifi6d lo include the revaluation of freehold properties and to include inveslmenl properties and certain financial instruments al fair valuel. The principal accounting policies adopted are set out below. 1.2 Going concern At the lime of approving the financial slalemenls. the Ifuslees have a reasonable expectation that the charity has adequate resources lo continue in operational exislen¢e for Ihe foreseeable fulLsre. Thus the Iruslees continue lo adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charitable funds Unre51ricled funds are available for use al the discretion of the Iruslees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricled funds are sel out in the notes to the financial slalemenls. Endowment funds are subject to specific conditions by donors Ihat the capital musl be maintained by the charity. 1.4 Income Income is recognised when the charily is legally enlilled to il after any performance Gondilions have been met, Ihe amounts can be measured reliably. and il is probable that income will be received. Cash donations are recognised on receipl. Olher donations are r8CO9nised on¢e the charity has been nolified of the donation, unless performance condilions require deferral of the amounl. Income lax recoverable in relation lo donations received under Gift Aid or deed5 of covenant is recognised al the lime of Ihe donation. Legacies are recognised on receipt or otherwise if Ihe charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, Ihe legacy is Irealed as a contingenl asset. 10-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Continued) 1.5 Expendlture Expendilufe is recognised once there is a legal or conslruclive obligation lo transfer economic benelil lo a third party. il is probable that a Iransfer of economic benefits will be required in Settlement, and Ihe amount ol Ihe obligation can be measured reliably. Expenditure is classified by acllvily. The cosls of each aclivity are made up of the total of direct costs and shared costs, including sUPPOrt cosls involved in undertaking each aclivily. Direct cosls allribulable lo a single activity are allocated directly lo that aclivily. Shafed costs which contribute lo more than one aclivily and support cos15 which are not allribulable lo a single aclivily are apportioned between those activities on a basis consistent with the use of resources. Central staff cosls are allocaled on the basis of lime spent, and deprèciation charges are allocated on Ihe portion of the asset's use. 1.6 Tangible fix8d assots Tangible fixed assets ar8 initially measured at cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Deprecialion is recognised so as lo wrile off Ihe cost or valuation of a5sels less their residual values over their Useful lives on the following bases.. Plant and equipment Computers 25Vts on cost 33'A on cost The galn Of loss arising on Ihe disposal of ar) asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of hnancial aclivilies. 1.7 Impalrment of flxed assèts Al each reporting end dale. Ihe charity reviews the Carrying amounts of ils langible assets lo delermine whether there is any indication Ihal those assets have suffefed an impairmenl lass. If any such indication exists, Ihe recoverable amount of the asset is e51imaled in order to determine the extent of Ihe impairmenl loss (If any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid investments with original rnaturilies of Ihree months or less, and bank overdrafts. Bank overdrafls are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected lo apply Ihe piovisions of Seclion 11 'Basic Financial Inslrumenls, and Section 12 'Olher Financial Inslrumenls Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charivs balance sheet when the charity becomes party lo the ontraclual provision5 of the inslrumenl. Financial a5sels and liabilities are offsel. with the nel amounts presented in Ihe financial slalemenls. when there is a legally enforceable right lo set off the recognised amounts and there is an inlention lo sellle on a nel basis or lo realise the as5el and settle the liability simultaneously. Basic financlal assets Basic financial asse15, which include debtors and Cash and bank balances. are initially measured al Iransaclion price including transaction costs and are subsequently cafried al amortised cost using the effeclive inlerest method unless the arrangement conslitules a financing Iransaclion, where the transaction is measured al the present value ol Ihe future receipls discounted at a market rate of interest. Financial asse15 classifi'ed as receivable within one year are not amortised. 11
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies {Continued) 8asl¢ financlal liabilltles Basic financial liabilities. including creditors and bank loans are initially recogni5ed al Ifansaclion price unless the arrangement constitutes a financing transaclion. where the debt in51rumenl is measured al the present value of the future payments discounted al a mark8t rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt in51rumenls are Subsequently carried at amorli5ed cosl, using Ihe effective inlerest rate method. Trade creditors are obligalion5 lo pay for goods or service5 that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due wilhin one year or le85. If not, they are presenled as non-currenl liabilities. Trade creditors are recogn15ed initially al transa¢lion price and subsequently measured at amortised cnsl using the effective interest method. Derecognition of financial Ilabilities Financial liabilities are derecognised when Ihe charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employee b8nellts The cost of any unused holiday enlillement is recognised in Ihe period in which th8 employee's services are received. Termination benefits are recognised immediately as an expense when Ihe charily is demonstrably commilled lo terminate the 8mploymenl ol an employee or lo provide terminalion benefits. 1.11 Retirement benefits Payments lo defined contribution relifemenl benèfit schemes are charged as an èxpense as they fall due, Crltlcal accounting estimales and Judgements In the applicalion of the charity's accountin9 policie5, the Iruslees are required lo make judgements, e51imales and assumptions about the carrying amount ol as5els and liabilities that are nol readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual resLtits may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revislons lo accounting estimates are recogni5ed in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both currenl and fulufe periods. 12-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In¢orne from donatlDnÈ and1•o1¢l•A Unr•strlct•d R•trkl•d fun(ts luThtt 2024 2024 Tolal Unr•iirlclod R••irlcted lunds lund$ 202J 2023 Total 2024 Z023 1.625 1,$25 SQO 4,081 14.850 1.ODQ 1.500 4.081 165.017 Donalk)ni and glN5 L•g8rlvs iec6i¥abl GrNnl$ rocelved 14.274 137.198 151.4T2 150.167 15.799 137,198 152.997 19.431 161.167 170.598 BOILSW is a surnrnary oFlha gr8nlJJ rc• h IM •r. Bplfl by lundm narn•'. Grants rec•lvi>lo for ¢or• ellvltl• Blg Lollery Fund- Reachknp COMM181.. Youlb Oui Pioi•d IIO.. Lh)102853201 Communlty FoundAIn lor Calderdale Communbly Fund- Rainb*JW ReUl¢+$ (ID.. 20217CQ11 Hoamay Mlnd8 Calderdale Th• Henry SmllTh ChDThty Klrklo96 MC Klrklees Youth AIIIBnce Ona CommunHy Found UK Heallh SA- Cllnclal Oulr•i¢h Project Hprdshlp granls C8lderd4le MBC 28.339 10.000 7.$21 13.700 55,800 2B,O 28,3Jg 18,850 7.521 13.700 5S.800 28.000 1.500 6,500 6,807 11.644 11.644 6,850 57.2 8,554 57,2 8.SS4 1.500 21.444 21,444 6.807 2,630 50,0 so.000 14.274 137,198 151.472 14,860 150,167 165,017 13-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 lficpm• Imm chirii4bl• acllvltl&i CAld•rd•lo Mac. HIV Pr•¥nllOrt & KlrMlo•1 MC. LG8TQ+ Support Support, Trlnlng Pr•vl$lon ov LGeT & Fundr•lsln Young P•oplo5 S•rvlG•S 2024 Publ1¢ Il•allh Klrkl•8• 4ttd Publlc H••lth Cald•rdal• 2024 Total Tot•1 2024 1024 2024 2Q2J 464,225 382.956 Chanlabls •ctNblle• ta eo.c0 27,212 133.473 243.yo A Thily8I8 by iund Unre8lricled fund6 R•slrlcl•d funds 60,0 26.762 450 133.473 243,$4Q 464.225 450 312,903 55 eo.OfY) 27.212 133.17) 243,540 464.675 362.960 14-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Ineom• from charlt•bh a¢tlvltl•s IContlnu•dl Pr•vlou• y••r'. Cald•rdal• M8C. HIV Pr*v•ntlon fy Klr#l••i MC_ LGBTQ+ Suppon SuppDrt, Tfalnlng PfOvl$lon ol LG8T & FurKlrnlxlng Y4)ung Poupl¥• S•Th1¢15 2023 Publle H••llh Yoyth Out PfolKI Klrkle•J and Publlc H••lth CAld•rdalo 2D23 Toi•l 202J 2Q23 2021 2023 chaleble activMi•s hcom• 20.0Tr) 22,812 87,479 262.812 S5 3B2.958 AD•lyg1s by IL¢nd Un1¢51ricl8d fund5 29.0 22.612 87.479 262.612 382.903 ss 55 22.812 87.479 252.812 55 382.958 15-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investménts Unrestricted Unrestrlcted funds funds 2024 2023 Interest receivable 3,900 604 Expenditure on Gharltable activities HIV Prevention & Support 2024 HIV Prevenlion & Support 2023 Direct costs Slaff costs Deprecialion and impaifmenl Premises costs Repairs and maintenance cos1$ Office costs Olher slaff and volunleer cost5 Motor and travel costs Subscription and training costs Consultancy costs Legal and professional costs Prevention and HIV Testing Counselling Thefapies and Welfare Other activity costs Management charges Olher costs 297,733 509 19,598 7,849 8,348 49.892 3,683 6.210 21,197 1,348 11,414 78,835 13,017 264.211 24,987 22,569 6,327 41,490 5.697 5,618 42,944 264 11,948 36.444 11,828 1,744 10,840 5.638 523.269 486,911 Share of Support and governance costs (see note 71 Support 21,821 17,973 545,090 504,884 Analysis by fund Unrestricted funds Restricted funds 440.247 104,843 352,571 152,313 545,090 504,884 16-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities Hiv Prevention & Support 2024 Totsl 2023 Accountancy Legal Fees 8ank Charges 14.389 7,204 228 12,157 5.605 211 21,821 17.973 Nel movemenl in funds 2024 2023 The net movement in funds is staled after chargingl{crediling>'. Depreciation of owned langible fixed assets 509 Trustses None of the trustees lor any persons connected with them) received any remuneration or benefits from the charily during the year. 10 Employees The average monlhly number of employees during the year was-. 2024 Number 2023 Number Chanlable staff 12 Employment costs 2024 2023 Wages and salaries Social security costs Other pension cosls 267,030 18,014 12,689 237,279 15,422 11,510 297,733 264,211 There were no employees whose annual remuneration was more than £60,01)0. 17-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees Icontinued) Remuneration of key management personnel The remunefalion of key management personnel was as follows= 2024 2023 Aggregate compensation 54,331 51,250 11 Taxatlon The charity is exgmpt from taxation on its aclivilies because all ils income is applied for charitable purposes. 12 Tanglble flxed assets Comput•rs Cogt Al 1 April 2023 Additions 12,907 1,528 Al 31 March 2024 14,433 Deproclation and impalrmgnt Al 1 April 2023 Depreoialion charged in the year 12,907 509 Al 31 March 2024 13,418 Carrying amount Al 31 March 2024 1,017 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Olhei debtors Prepayments and accrued income 24,725 530 4.080 8,485 530 4,123 29,335 13,138 18
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Creditors: amounts falling due within one year 2024 2023 Other laxalion and social security Trade creditors Accruals and deferred income 4,700 12,242 3,667 4,696 16.151 8,479 20,609 29,326 15 Retiromenl benefit schemes 2024 2023 Deflned contributlon $¢hemes Charg8 lo profil or Ioss in respect of defined contribution schemes 12.689 11,510 The charily operates a defined contribution pension scheme for all qualifying employees. The assets of the schemè are held sepafalely from those of the charity in an independently adminisleied fund. 16 Restrlcled funds The r8slricled funds of the charity Comprise the unexpended balances of donations and grants h8ld on trust subject to specific conditions by donors as to how Ih6y may be usèd. At 1 April 2023 Incoming resources Resources At 31 March expènded 2024 The Bounce Projecl Clinical Outreach Project in Community Settings Domestic Abuse Research Emotional Health and Wellbing Support Fund Heallhy Minds Calderdale The Henry Smith Charity Kirklees Smoke Free Innovation Fund Community Fund - Rainbow Resources (ID.. 20217001) VAC Vvintef Pressures Kirkloes Stay and Play Calderdale Stay and Play Kirklee5 HSF Round 5 Calderdale Fast Track Cities Initiative 537 (365) 172 4,683 6,108 4,400 6,400 16,481 1,025 (4,683) (7491 (1,978) (6,4001 (63.506) {1,4751 5,359 2,422 57.200 450 10,175 6.180 3,840 (495) (2,6931 {2,079} 5,685 1,147 6,475 4,644 700 45,680 8,554 4,644 16,800 50.000 (16,100) 14,320) 49,654 137,648 (104.843) 82.459 19-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Restricted funds {Continued) Previous year: At 1 April 2022 Incomlng resources Resources At 31 March expend8d 2023 Big Lottery Fund - Reaching Communities - Youth Out Project The Bounce Project Clinical OLtlreach Project in Community Settings DomeslicAbuse Research Emotional Heallh and Wellbing Support Fund Healthy Minds Calderdale The Henry Smith Charity Kirklees Smoke Free Innovation Fund Mind Your Head Community Fund- Rainbow Resources (ID: 202170011 TSL Seed Fund - Reconnect. Reboot. Rejuvenate VAC Winter Pr8ssures 24,213 2,539 28.393 152,6061 {2,003) 536 6,808 26,500 10,000 13,700 55,800 1.500 12.1251 (20,3921 {5,600} 17,300) (52,451) {475) (2.5001 4,683 6,108 4,400 6.400 16.481 1,025 13,132 2,500 7,521 (1,341) 6,180 3.560 4.800 (3,560) (1,9601 1,000 3,840 50.744 151,222 1152,313) 49,653 Blg Lottery Fund . Reaching Communltles: Youth Out Projoct {Project ID . 00102853201 This is a fund for providing youth work support for Ihe LGBT young people aged 11 24 years in the Kirklees area. The 8ounGe Prolect- Online mental health project for LGB Ta+ communities in Kirklees Cllni¢al Outreach Project in Community Settlngs Kirklees community HIV lesling and vaccinations programme for most al risk communities Domestlc Abuse Research - A partnership wilh Pennine Domestic Abuse Partnership researching Ihe needs of LGB TQ+ people in Kirklees Emotional Health & Wellbeing Support Fund - LGBTa+ mental health awareness campaign in Calderdale as part of Ihe Mind Your Head partnership The Henry Smlth Charity - Support service for LG8TQ+ children, young people and their lamilies including counselling provision Kirklees Smoke Free Innovation Fund - Smoking cessalion projed for LGBTQ+ communities in Cald8rdale and Kirklees Mind Your Head - A partnership with Happy Valley Pride promoling LGBTQ+ emolional wellbeing Rainbow Resources Production of LGBTQ+ resource5 for young people and Pfofe5sionals TSL Seed Fund - Reconnect, Reboot, Rejuvenate - Posl-covid lockdown activities for young people VAC Wlnter Pressure5 - Counselling provision for LGBTQ+ young people in Calderdale -20-
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific condilions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the truslees for speafic purposes. At 1 Aprll 2023 Incoming resources Resources expended Transfers At 31 March 2024 Designated funds (See detail in Iruslees report) General funds 245,044 155 483,319 {58.917) (381.330) 101,989 (101,9891 288,271 245,044 483.474 (440,247) 288,271 Previous year: At l Aprtl 2022 In¢omlng resources Resources expended Transfers At 31 March 2023 General funds 194,678 402,938 (352,5711 245,045 18 Analysis of net a¥$Èts betsveen funds Unrestrlcted funds 2024 Rostrictèd funds 2024 Total 2024 At 31 March 2024: Tangible assets Current asselsl{liabilities) 1,017 287,254 1,017 369,713 82,459 288,271 82,459 370.730 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023: Current a3setsl(liabilities) 245.045 49.653 294,698 245,045 49,653 294,698 21
BRUNSWICK CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Operating I8ase commitmenls Lessee At the reporting end dale the charily had outstanding commilrnents for future minimum lease payments under non-cancellable operating leases. which fall due as follows.. 2024 2023 Wilhin one year 5.252 5,050 20 R8lalod party transactlons E 8 Whalley, a truslee, has provided consultancy, development and training services lolalling £5,312 (2023 £4,884) lo the charity. There was £46412023 £5571 outstanding al the year end. All services have been provided under standard commercial terms and the use of E B Whalley as a supplier has been approved by the Iruslees. 21 Cash generaled from operatlons 2024 2023 Surplus for the year 76,032 49.276 Adjustments for.. Investment income recognisèd in slalemenl of financial activities Depreciation and impairmenl of tangible fixed assels (3,9001 509 (6041 Movements in working capital.. Ilncrease) in debtors (De¢rease)lin¢rease in creditors (Decrease) in deferred income (16,197) 18,7171 17.140) 1.583 {7,085} Cash generated from operations 47,727 36,010 22 Analysls of changes in net funds The charity had no malerial debt during the year. -22-