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 be￿een 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 f￿e 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..
I￿110

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 be￿een 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 r*c•￿￿ h IM ￿•r. Bplfl by lundm narn•'.
Grants rec•lvi>lo for ¢or• *ellvltl•*
Blg Lollery Fund- Reachknp COMM￿￿181.. Youlb Oui Pioi•d IIO.. Lh)102853201
Communlty FoundAI￿n lor Calderdale
Communbly Fund- Rainb*JW Re￿Ul¢+$ (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, Tr*lnlng 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.c￿0
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
cha￿leble 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-