THE BRUNSWICK CLUB TRUST
Registered under the Charitres Act 1960. Charity No 209865
F¢unded in prisoner of war camp Oflag 79. Bnjnswtk. Gemwny. February 1945
••
STATEMENT OF ACCOUNTS
For the Year Ended 31st December 2020

THE BRUNSWICK CLUB TRUST
BOARD OF TRUSTEES
N.N.Browne
Chairman
L. E.J.Bicknell, ACIB - Hon Treasurer
M.F.Dunning BEM
C.E.Hancock {appointed 12 March 2020)
G.Hands MP
A.P.James (resigned 12 March 20201
T.James (resigned 12 March 2020}
W.J.B.Lake
Lady Camilla Osborne
F.R.Walts
P.C.G.Witheridge
S.G.G.Witheridge
MANAGEMENT COMMITTEE
Michael Dunning BEM - Chairman
Nick Browne- Secretary
Pip Witheridge - Treasurer
John Bird
Tom Drew
Bill Lake

STAFF AND HELPERS
Senior Youth Workerlclub Manager
Danny Volino
Youth Development Worker
Piers Player
Secretary
Anne Winwood
Premises Manager
Paul Volino
Bookkeeper
Sue Hicks
Cleaner
Eddie Speck Da Silva
Part-Time Paid Youth Workers
Harriet Atkins
Zoe Baxter
Louis Beesley
Phoebe Buret
Kimicha Comrie-carson
Antonia Cooper
Jimmy-John Corcoran
Sam Dyer
Gus Hunte
Marcus John
Tariq Kavanagh
Charlie Melville
Tommy Melville
Hollie Myles
Thomas Oswald
Adham Rezk
Sharon Stewart
Adult Volunteers
Jamaal Bailey
Charlie Bish
Ellie Coomber
Fabien Davies
Joe Dennis
Lynn Fleary
Kevin Morris
Kevin Moss
Angela Quinn
Philip Sangchin
Adrian Toppin
Junior Volunteers
Raphael Garrett
Zhane Hurdle
Harrison Melville
Rene Pascall
Luca Vernazza

THE BRUNSWICK CLUB TRUST
Registered Charity Number: 209865
Bankers:
Nalwest Bank PIC
Juxon House
98 St Pauls Churchyard
London EC4M 8BU
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4TA
Lloyds TSB
472c Fulham Road
London SW6 1 DD
Audltors:
Begbies
9 Bonhill Street
London EC2A 4DJ

THE BRUNSWICK CLUB TRUST
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2020
The Br￿ns￿ick Club is usually open seven days a week, providing a range of aclivilies, services. and
facilities for ehildren and young people in Hamrnersmlth and Fulham and beyond. Our plan for 2020 had been
lo continue and develop this high-qualily youth provlsion ov8r the course of th6 yoar. However, Ihe Covid-19
pandemi¢ made this impossibl8.
In mid-march we had lo close our d(K)rs for four months for Lockdown 1. We stayed in touch with our
merllb8rs throughout on our Inslagram and Facebook pages, and by email, lexl. and telephone. From the
middle of May, we made our fDoiball pitch available, frge of charge. for Brunswick families to exerclse together
in line with lockdown regulations.
When Lockdown 1 ended in rnid.July. we were able lo resume provlding a range of acllvilies for children and
young people, albeit lo reduced numbers, by following governmant, National Youth Agency, and Football
Association guid&lines for the safe delivery of ServI￿S during the pandemic.
We successfully contlnued wllh Ihls for three months until Lockdown 2 forced us lo close again for the whole of
November. We opened again briefly Sn December Ihen closed again al ihe end of the year as Lockdown 3
C8me into force.
During the course of 2020, we were unable to open for 150 out of 366 days. However, when open, we
provided vital actiwties and services for over 935 children and young people at an average of 56 ptsr day.
These included our most successful ever trip to Hindleap Warren Outdoor Education Centre in January 2020;
the socially-distanced delivery of Easter eggs lo 70 Brunswick families al the start of Lockdown 1,. our most
welcome Junior Summer Holiday Programme which ran for four weeks, free of charge. just after Lockdown 1
ended,. and the provision of Junior and Senior Youth Club sessions. football training and matches.. and cash
prize football nights, also all free of charge, which gave children and young people a lifeline out of the &nfor¢ed
isolation of lo¢kdowns and repealed classroom dosures.
We avoided what could have been a disastrous financial year thanks to the generosily of our funders, who
continued lo support us despite our reduced ability lo deliver,. the generosity of our donors who continued to
contribute even though many were experiencing reduced circumstances., and the generosity of the
government. who provided a much-needed buslness support grant al the height of the pandemlc.
We ended 2020 with a net incorne of £22,561., our investments increased in value by £38,147-, and w6 entered
2021 with a high level of reserves. sufficient to cope with any fluclualions in our funding that might be ¢aused
by the ongoing pandemi¢.
If any of our supporters would like lo visit the Club in Haldang Road, Fulham, you would be most welcome.
Just glve the Club Manager a call lo arrang& a suilablo lime.

THE BRUNSWICK CLUB TRUST
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2020
I would like lo thank the Chairman of the Management Committee, Boris Dunning, the other members of the
Management Committee. and the Trustees of The Brunswick Club, for their dedicated seNice throughout the
year, in person and online.
I would also like lo thank the Club Manager, Danny Volino, Ihe Fundraising & Development Worker, Piers
Player, and the rest of the staff le8m, lor their hard work throughout 2020 and, in particular. for their flexible
and pro-active response to the demands of the pandemic.
And I would espgaally like to thank the children and young people who never slopped Coming to The
Brunswlck Club, and their families and friends, whose unwavering support make the Club the special place that
NN Browne
Chairman
20 September 2021

THE BRUNSWICK CLUB TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
The Iruslees present their report and financial statements for the year ended 31 December 2020.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 of
the financial slalemenls and comply with (he Charity's Governing document, Charities Act 2011 and
"Accounting and Reporting by Charities.. Slalemenl ol Recommended Practice applicable lo charities
preparfng Ihelr accounts In accordance with Financial R8POrting Standard appSl¢able in the UK and
Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The oharily is a Public 8enefil Enlily as defined
by FRS 102.
Governlng document
The Brunswick Club Trust Is a reglslered ¢harily operating under a Declaration of Trust dated 26 February
1945 as amended by a scheme which was sealed by the Charity Commission for England and Wales on 14
May 1997.
Oblects of the charlty
The object of the Club is the provision of cultural, sporting and social activities for young people, aged from
seven lo elghleen, in a safe and friendly enwronmenl.
Golng concorn
The Iruslees. report and financi81 slalemenls have been prepared on the going concern basis, which
assumes the ability of Ihe Club to continue its activities for the foreseeable future, being a period of not less
than twelve months from the approval of these accounts.
The continuing COVID-19 coronavirus has caused considerable uncertainty as lo the syze, nature and
duration of the impact Ihal will result from the pandemic and the national response thereto. The Iruslees
have considered the information available and have reasonable expectation Ihal the Trust has adequate
reserves and resources lo continue ils operational activities for the foreseeable future. Accordingly the
Irusle8s have ¢on¢luded that th¢y Can continue to adopt the going conc¢rn basis in preparing the financial
statements.
Publ1¢ benefit
In planning Ihe Club's activities for the year. the Board of trustees confirm that they have given due regard
to the Charity Commission's legis181ive and regulatory requiramenls lo comply wilh Se¢lion 17 of the
Charities Act 2011. This report outlines how our achievements during 2019 have benefited the public.
Review of activities
Normally we are open seven days a week, 48 weeks of the year. However. in 2020, because of the
pandemic, the Club was forced lo close for five out of twelve months. When we were able lo open, we
offered a variety of activities and s$rvi¢es, induding..
a Ihfee night a week Senior Youth Club.,
a ttvo night a week Junior Youth Club;
a two night a woek Table Tennis Club, including two competitive youth table tennis teams-
competitive loolball leatlls al six different age levels. from Under 1 Os lo Under 15s',
two weeks of holiday activities for Junior Club members during the February and October half terms and
four weeks during the Surnrner holidays,. and
a weekend residential trip to Hlndleap Warren Outdoor Activity Centre in East Sussex for the whole club.
When open, The Brunswck Glub also played host lo Kixslar Dragon Taekwondo, the Fulham Junior Chess
Club, Little Kickers, 8nd Samba Soc¢er, 811 of whom provided regular sessions for ehildren and young
people in their respective sports.

THE BRUNSWICK CLUB TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
Highlights
The highlights of 2020 induded-.
939 children and young people coming to the Club when open ijuring the year at an average of 56 per
day.,
190 children participating in six weeks of Junior holiday activity schemes during the February and Oclobar
half lerrns and the Summer holidays.,
A record 82 children and young people enjoying an aclion.packed weekend on our annu81 r6sidential trip
to Hindleap Warren Outdoor Education Cenlre.,
The socially distanced delivery of Easter eggs lo 70 Brunswick families right al the start of Lockdown 1.,
and
Over 400 children and young people. with their parents and carers. exercising on our pil¢h in family
groups for 11/1 hours at a lima during Lockdowns 1 &2. As one parent commented.. "The pitch slots w8re
amazing. Having the pitch to run and play was a godsend."
Covid-19 and Plans for the future
We decided very eady on during Lockdown 1 not lo move to online delivery. We are an aclivily-based Club.
Children. young people, and their parents and carers like what we do because we provide an active,
healthy. and social allernalive lo time spent alone online. Also, we would never have been able lo compete
for young people's attention with the likes of Fortnite or Call of Duly.
As well as providing our outdoor facilili$s for free for families to exercise, we spent lh8 lime during
Lockdown 1 making sure that we complied with government guidelines, so Ihsl our premises wero Covid-19
secure, and we were ready lo open again once lockdown ended.
We followed the guidelines produced by the National Youth Agency and the Football Associallon for the
safe delivery of youth acliwties and grassroots football. We drew up an action plan and carried out a
thorough Coiid-19 risk assessment. We ensured appropriate cleaning. handwashing and hygione
procedures were in pla￿. We pul up relevant slgnage throughout the bLJilding pmmoting soaal distancing.
And where social disiancing was difficult, we did everything practical lo manage the risk of transmission,
including erecting a gazebo in the car park which gave us an extra, safer, ouldoor activity area.
Since the pandemlc began, we have regularly updated our risk assessments in the light of thanging
govemment guidance and have maintained a cautious approach lo the r6inlrodu¢llon of services.
Lockdown 3 end8d in late March 2021. Since then, we have a provided a full range of activities and
services but have malntained strict control over the numb8r of children and young peoplè who can be on
the premises al any one lime, the lengih of time they can stay, and how much they can mingle when they
are here.
To date, we have not lo ¢onlacl Test and Trace, nor lost a single day oijtside of lockdowns for any
Covid-relaled reasons. We continue lo monitor the silualion and adapt our seNice delivery accordingly.
Some of the adaplalions w8 will retain, such as online booking in advance. reduced numbers at our Junior
Youth Club. and a completely new delivery model for our Junior Holiday Activity S¢homes, reducing the
number of days ¢hildren are allowed to allend, thus increasing Ihe number of children who can allend.
Most of the services we provide are now for free, and we plan lo continue this for the rest 012021, while we
gradu811y relum lo pre-pandemic levels of service delivery.
Rècruitment and election of trustees
Trustees are appointed or re-appointed annually al Ihe Annual General Meeting. New Iruslees ar8 brlefed
on their legal obligations under Charity Law and the Charity Commlsslon guldance on public benefit.

THE BRUNSWICK CLUB TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
Trustees
The Iruslees who served (Suring the year wer8..
NN Browne {Chairmanl
LEJ Bicknell, ACIB (Treasurer)
MF Dunning BEM
CE Hancock
G Hands, M.P.
AP James
T James
WJB Lake
Lady Camilla Osborne
FR Walls
PCG Witheridge
SGG Wilheridge
Appoinled 12 March 2020
Resigned 12 March 2020
Resigned 12 Mar¢h 2020
Financial Review and Policy on Reserves
The Statement of Financial Aclivilie5 for the year to 31 December 2020 shows a nel Income of £22,561
Ibelore nel investment gains of £38,147), compared lo nel income of £133 for 2019 Ibefore nel investment
gains of £67,666). Note 15 shows the movement in all the Trust's funds in the year and gwes an
explanation of the nature and purposes of each fund. Tha balanc6 of total unrestricted funds at the year
end was £857.686 12019: £787,29918nd that of restricted funds was £6.980 12019.. £16,659). During the
year £6.051 was tranSfer￿d from unreslricled lo restricted funds and expended on the building project.
In the trLJslees' view, the reserves should provid8 the Club with adequate financial stability and the means
for il lo meet its charitable objectives for the foreseeable future. Of the £857,686 held in unrestricted funds,
£326,926 (raised in capital appeals since 19451 and £25,433 Idesignated as al 31 Decembtsr 20201 has
been earmarked for future ¢apilal expenditure on buildings and equipment., £505,327 is equivalent lo
seventeen months, running costs and held to cover rnanagemenl, administration and support costs in the
event of unexpectad loss of income streams.
The trustees have a policy pertaining lo their portfolio of investments. This is managed in a ¢onservalive
fashion between investing for long lerm capital growth and providing a reasonable income for the Club.
Reserves and investments are reviewed on a quarterly basis by the trustees.
Rlsk statement
The major risks lo which the Club is exposed, as Identified by the trustees, have been reviewed and
systems or procedures have been eslabllshed lo manage those risks.
Our volunteers
All the trustees donate their servi￿5 wilhoul charge. The charity often also relies on the conlribulSon of
unpaid general volunteers in carrying out its activities. During any given year. 8-12 adult volunteers give
approximaloly 1,000 hours of their lime and 15-20 jun1or volunteers (members of our Senior Club ag8d 15-
18 years) give approximately 1,500 hours of their time. Volunteering includes, but is not limited to, assisting
staff in the supervision of younger children on aclivilies, driving one of the minibuses, running th& line at
football matches and helping organise events. The trustees h8v8 ¢onsidered the specific provisions
regarding the valuation of donated items and services and concluded that placing a monetsry value on their
contribution would nol be possible or appropriate.
On behalf of the Iruslees
NN Browne
Chairman
20 September 2021

THE BRUNSWICK CLUB TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2020
I report to the truslees on my examination ol the financial slatemenls of The Brunswid< Club Trust for the year
ended 31 December 2020 on pages 9 10 19. These financial statements have been prepared in accordance with
the accounllng polbcles sel out therein.
This report is made solely lo the trustees in accordan￿ with Sections 144-147 and 151-155 of the Charities Act
2011. My work has been underiaken so that I might stale lo the Iruslees those malters l am required lo slate lo
them in an Independ&nl Examiner's Report and for no other purpose. To the fullest exlenl peimilled by law, I do
not ac￿pl or assume responsibility lo anyone other than the ¢harlly and the ch8rit￿S Iruslees for my
examination work.
Responsibilities and basis of report
As the charills trustees, you aTe responsible for the preparation of the financial slalements in accordance with
the r¢quiremenls of the Ch3rilies Act 20111"Ihe Acl'l.
I report In respect of my examlnalion of the Trust's accounts carried out und&r section 145 of the 2011 Act and In
carrwng out my èxaminallon. I hav8 followed the appllc8ble DSrecllons glven by the Charity Comml8slon under
section 14515llbl of the Act.
The charity's gross income exceeded £250,000 and l am qualified lo undertake the examination by being a
qualified member of The Inslilule of Chartered Accountants in England & Wales.
Ind8pendent examlner's statamont
I have completed my examination. I confirm that no material matters have come to my attention in connection
with th6 examination which gives me cause lo believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of Ihe Charities Act., or
the financial statements did not accord with the accounting records., or
the financial stalemenls did not Comply wth the applicable requirements conceming the form and Content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'lrue and lair, wew which is not a maller considered as part of an
independent ex8minalion.
I have no Concerns and have come across no other mallers In connectlon wllh the examlnalion lo whlch
allenlion should be drawn in this report in ord8r lo enable a proper understanding of th8 linanclal slalements 10
be reached.
Mlchael Flrman FCA
20 September 2021
Begbies
Chartered Accountants
9 Bonhill Street
London
EC2A4DJ

THE BRUNSWICK CLUB TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
Unrestrlct&d
funds
Rastrlcted
funds
Total
2020
Total
2019
Notes
INCOME AND ENDOWMENTS FROM..
Donatlons and lega¢S0S
Donations
Members, subscriptions
New Generation Giving
Grants receivable and released
2,178
18,542
9,326
34.071
2,178
18.542
9.326
34,071
19,580
32,724
9,760
125,000
Charitable activities
Club aclivilies and trips
Grants and seNice level agreement for
youth work
other trading activities
Lellings and pitch hire
Vending ma¢hin6S
13,742
13,742
28.100
140,641
140,641
102.306
55,294
6,806
55,294
6,806
81,475
13,783
Investments
9,906
9,906
12,040
Total income
149,865
140,641
290,506
424,768
EXPENDITURE ON:
Raising funds
Fundralslng and publScSly
Charitable activities
Club activities and trips
Other
Lellings and pitch hire
Vending machines
Building refurbishTnenl
11,880
11.880
16,885
82,412
138,230
220,642
257.618
8.397
3.345
11,591
12.090
20,487
3,345
11,591
29,148
6,984
114,000
Total expenditure 6
117,625
150,320
267,945
424,635
Net Incomellexpenditurel for the year
32.240
19,6791
22.561
133
Other recognised gainslllosses):
Raalised gainsl{lossesl Dn investments
Unrealised gainsl{lossesl on investments
3,074
35,073
3,074
35,073
15.1781
72,844
Net movement in funds
Total funds brought forward
70,387
787,299
19,6791
16,659
60,708
803,958
67,799
736.158
Total funds carried forward
14
857,686
6,980
864,666
803,957
10

THE BRUNSWICK CLUB TRUST
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2020
2020
2019
Notes
Fixed assets..
Tangible assets
Investments
82,052
587,283
82,052
548,333
Total fixed assets
669,335
630,385
Current assets:
Debtors
Cash al bank and in hand
10
2,939
211,953
78,910
105.556
Totsl curront assets
214,892
184,466
Liabilities-.
Creditors." Amounts falling due within one year
19,561
10,893
Nel currenl assets
195.331
173,573
Total assets less current liabilities
14
864,666
803,958
The funds of the charlty..
Restrlcted funds
15
6,980
16,659
Unrestricted funds
General fund
Designated funds
505,327
352,359
440.991
346,308
857.686
787,299
Total charity funds
884,666
803,958
For the financial year ended 310Èc6rnber 2020 the charity was entitled lo exemption from audit and an audit has
not been requ&sled by the trustees lor the year in question.
The trustees acknowledge Ihtsir responsibililies for ensuring that Ihe charity keeps accounting records which
comply with the requirements of the Charities Act 2011 I'the Act") and for preparing financial slalemenls which
glve a true and fair view of the slate of affairs of the charity as al the end of the financial ytsar and ol its incoming
resources and application of resources, Indudlng ils income and expenditure, for the financial year in accordance
th the rèquirements of the Acl.
The financial stst6mènls were approved by the board of Iruslees and authorised for issue on 20 September 2021
and are signed on its behalf by-.
NN Browne
Trustee
LEJ Bicknell
Trustee
Charity Reglstration No.: 209865

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policies
Charity information
The Brunswck Club Trust is an unincorporated charity. Ils place of business Is 34 Haldane Rd, Fulham.
London SW6 7EU.
1.1 A¢¢ounting convention
The financlal slat&m8nls have b8en prepared in accordance wth FRS fj02 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland" I'FRS 102,1, the Charities Act 2011, 'Accounling and Reporting
by Charilles" the Stalement of Recommended Practice for charities preparing théir accounts in accordance
with the Finan¢ig1 Reporting Standard applicablé in the UK and Republic of Ireland IFRS 1021" l effective 1
January 20191.
The financial statements are prepared in sterfing. which is th8 functional currency of the company. Monetary
amounts in these financial slalemenls are rounded to the nearest £.
The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially
recognised at historical cost OT transaction value unless otherwise $181ed in the relevanl accounting poli¢y
notes.
The financial stalemenls have been prepared on the historical cost convention except for the modificallon to a
fair value basis for certain financial instruments as specified in the accounting policies below.
1.2 Golng concem
The Iruslees have prepared the financial slalemenls on the going concern basis, which assumes the ability of
the Club lo continutr ils activities for the foreseeable futuro, being a period of not less than ￿e1ve months
from the approval of these a¢counls.
The continuing Covid-19 coronavirus has caused considerable uncertainly as lo the size, nature and duration
of the impact that will result from th¢ pandemic and the national response ther810. The trustees have
considered the infoirllalion available and have reasonable expectation that the Club has adequate reserves
2nd resources to continue ils operation81 actixities for the forese&ablo future. Accordingly the trustees have
concluded that they can continue lo adopt the going concern basis in preparing the financial statements.
1.3 Incomè
Income is recognised when the charity has enlillemenl lo the funds, any performance conditions attached lo
the items of income have been met, it is probable that the income wlll be received and the amount can be
measured reliably.
Cash donations are recognised on receipt. Other donations are r6cognised once the charity has been notified
of the donation, unless performan¢6 Conditions require deferral of the amount. Inoome lax recoverable in
relallon lo donations received under Gift Aid or deeds ol covenant is recognised at the limè of the donation.
1.4 Grants and legacies accounting
In accordanca with Charity SORP, grants and legacies ara only be re¢ognised wh8n all the following criteria
are mel..
Enlillemenl- control over the rights or other 8¢cess lo the economic benefit has passed lo the ch8rity.
Probabl8- income is recognised when Ihere Is sufficient certainty of receipt- receipt is more likely than not.
Measurement- the monetary value or amount of the in¢om& Can be measured reliably.
12

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
1.5 Donated services and facilities
Donaltrd professional services and donated facilities are recognised as in¢ome when the charity has control
over the item, any conditions associated with th8 donated iltsm have been mel, the receipt of economic benefit
from the use by the charity of the i18m is probable 8nd th81 o￿nOMiC benefit can be measured reliably.
On re￿ipt, donated professional servlces and donated facilities are rec￿nISed on the basis of the value of
the gill lo the charity which is the amount the ¢harity would have been willing lo pay lo obtain services or
facilities of 8quivalent &¢onomic benefit on Ihe open market,. a corresponding amount is then recognised in
expenditure in Ihe period of receipt.
In ac¢ordan¢e wih the Charities SORP IFRS 1021. the economic Contribution of general volLJnteers is not
recognised in the financial statements. The trustees, Report details tho rol8 played by general volunteers and
the nature of their contribution lo the charity.
1.6 Expenditure
Expenditure is recognlsed onc8 thère is a legal or constructive obligat￿n to make a payment lo a third party, il
is probable thal settlement wll be required and the amount of the obllgalion Can be measured reliably.
Expenditu￿ is classified under the following activity headings..
Costs of raising funds comprise the costs associated with altracling voluntary income and the costs of trading
for fundralsing purposes, and Iheir associated support costs.
Expenditure on chari18bl6 activities comprlses those wsts incurred by the charity in the d81ivery of ils activities
and services for ils btrneli¢iaries. It includes boih costs that can be allocated directly lo such activities and
those ¢osls of an indirect nature necessary to support them.
Other expenditure represents those items not falling into any other heading.
Irre¢overable VAT is charged as a cost against the activity for which the expenditure was incurred.
1.7 AllocatSon of support costs
Support costs are those functions th81 assist the work of the charity but do not directly undertake charitable
activities. Support costs include back office costs, finan¢e, personnel, payroll and 9ovemanc8 costs which
SUPPOTt the Trust's activities. These costs have been allocated between cost of raisit)g funds and expenditu
on charitable activities. The bases on which support costs have boen allocated are set out in note 6.
1.8 Tanglble flxed assets and depreciation
Tangible fixed assets are initially measured al cost and subsequently measured at cost or Valuat￿n, nel of
depreciation and any impairment Ioss8S.
Freehold property which is held for charitable and inv8slm8nl purposes is not depreciated.
Depreciation is recognised so as lo write off Ihts cosl less their residual values over their useful lives and
written off over 3 years.
1.9 Fixed asset investment
Investments held as fixed assets are revalued at mid-markel value al the balance sheet dale in order to
comply with the requirements of the SORP. Realised and unrealised gains and losses are shown separately
in the appropriate section of th6 Slatemanl of Financial Aclivilies.
1.10 Debtors
Trade and other debtors a￿ recognised at the settlement amount due after any Irade discount offered.
Propayments are valued al the amount prepaid nel of any trade discounts due.
1.11 Cash at bank and in hand
Cash at bank and cash in hand Includas cash and short term highly I￿Uld inveslmenls.
13

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
1.12 Creditors and provisions
Creditors and provisions are re¢ognised whore the charity has a present obligation reslslling from a past event
that will probably result in the Iransfer of funds to a Ihlrd party and the amount due lo sellle the obligation can
bè méasured or eslimaled reliably. C￿dItorS and provisions arè normally recognised al their selllemenl
amount aller allowing for any trade discounts due.
1.13 Financial instruments
The charity only has financial assets and linanclal Ilabililies of a kind that qualify as basic flnanclal
inslrumenls. Basic financial instruments, whi¢h include trade and other receivables and cash and bank
balances. are inltially recognlsed al transaction value and subsequently measurad al their selllement value.
1.14 Fund aceounting
Unreslricted funds comprise accumulated surpluses on the general funds and desigt)aled funds.
Designated funds are amounts which have been pul aside out of unrestricted funds at the discretion of the
Iruslees. General unrestricted funds represent Un￿strIcted income which is expendable al the dis¢relion of
the trustees in furtherance ol the objects of the charity.
Reslricle¢S ftjnds represent grants and donations for speuflc purposes which are the￿fOre not available for
other purposes.
1.15 Critical aceounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required lo make judgsments, eslimalgs
and assumptions about th8 Garrying amount of assets and liabilities that are not readily apparonl from other
sources. The eslimales and asso¢i8led assumptions are based on historical experience and other factors th81
are considered lo be relevant. Actual results may differ fmm these eslimales.
The èsllmales and underlwng assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimalos are recognised in the period in which the estimate is revised wh6r& thè revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Grants receivable and relaasèd
Unrestricted Restricted
funds
funds
Total
2020
Total
2019
Covid-lg grants from the UK governm&nl for..
Small business interruption
Coronavirus lob retention scheme
25,000
9,071
25,000
9,071
Grants for the 70th Anniversary building refurbishm&nt from..
Dr Edwards & 8ishop King's Fulham Charity
Garfield Weston Foundation
London Marathon Charitable Trust
Lealhersellers, Company Charitable Fund
Bernard Sunley Charilable Foundation
Beatrice Laing Trusl
25,000
25,000
20,000
25,000
25,000
5,000
34,071
34,071
125,000
14

THE BRUNSWICK CLUB TRUST
NOTES TO THE FSNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Activities to furthèr thè charity's objects:
Grants and seNice level agreement for youth work
Unrestrloted Restricted
funds
funds
Total
2020
Total
2019
L.B. Harllmersmilh & Fulham under service level agreements for..
Communlty-based Youth Provision
Brunswck Juniors
45,654
35.000
45,654
35.000
47,000
35.000
Grants receivable for charitable activities..
Club activities
- Jack Pet¢hey Foundation
- John Lyon's Charity
Young HammèrsmSlh & Fulham Foundation
- Thè H Stèven and P E Wood Charitsble Trust
UK Youth Fund
1,500
40,000
1,500
40,00(J
2,250
420
500
500
6,150
500
6,150
Holid8y scheme and trips
Dr Edwards & Bishop King's Fulham Charity
The Daisy Trust
The 8roughlon Family Charitable Trust
The Hedlay Foundation
The Worshipful Company of Tylers and Bricklayers
The Co-op Local Community Fund
4.335
4,190
4.190
1,500
2,000
1,000
8,301
7,647
7.647
140,641
140,641
102,306
Invèstment income
Unrestricted
Unrestricted
general Restricted designated
fund
fund
fund
Total
2020
Total
2019
Dividends from listed investments
Interest on bank deposits
9,875
12
9,875
31
11,986
54
19
9,887
19
9,906
12,040
Net incomellexpenditurel for the yaar
2020
2019
This is staled after charging,.
Payment lo the a¢countants for..
Independent examination
Accountancy servlces
2,070
1,700
2.040
1.950
3,770
3,990
15

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Analysis of governance and support costs
Tho charity apportions its support costs and gov8rnance costs belween the key activities undertaken in the
year on a basis ¢onsislent with the use of tho resour¢gs Sncluding allocaling employees costs by tho lime
spent and other costs by their usage. The table below shows the basis lor apportionment and the analysis of
support and governance costs.
Raising Lettingsl
Club
funds pltch hire a¢tlvltle$
other
Total
2020
Total
2019
Costs directty altribulable lo aclivilies..
Glub activities
Holidays and trips
Vending machines
Building refurbishment
Support Costs..
Staff costs
Gas and electricity
General and water rates
Cleaning & hygiene
Telephone
Building maintenance
Insuran
Youlhwork equipment
Postage and slalionery
Computer running costs
Ac¢ounlancy and bookkeeping
Dep￿cIatIOn of fixed assets
Bank and other charges
Sundrie5
Governance costs..
Independent examinerfs fee
Legal and professional fees
27.952
20,972
27.952
20,972
3,345
11.591
44,199
38,951
6,984
114,000
3,345
11,591
11,880
7,695
1,019
134,328
7,640
{2111
2,303
934
9,095
2,730
1,091
1,033
2,005
1,406
153,903
8,659
{1981
4.072
949
18.190
3,413
1,232
1,050
2,046
1,406
142,056
7,678
5.167
1.769
15
9.095
683
141
17
41
1,846
33.482
3,301
1.049
2,927
3.746
2,068
5,332
125
2,088
120
1,602
120
1,602
3,770
3,871
3,770
3,871
3,990
5,646
11,880
20,488
220,641
14,936
267,945
424,635
Ralslng Leltingsl
funds pitch hire
Club
activities
Other
Total
2020
Total
2019
Apportioned between=
UnTeslri¢led funds
Restricted funds
11,880
8,398
12.090
82,411
138,230
14,936
117,625
150,320
204,822
219,813
11,880
20,488
220,641
14.936
267.945
424.635
Taxatlon
The Brunswick Club Trust Is 8 registered d)arity 8nd doe8 not trade for lax purposes. It Is not Ilable to
corporalion lax on its nel incoming resour¢es.
16

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Flxed assèts
Freehold
property Flxturès,
& flltings &
Improvem
equlp-
ents
ment
Motor
vehlcles
Football
pltch
Total
Cost
At 1 January 2020 and 31 Decgmber 2020
292,194
84,024
27,309
64,377
467,904
Depreciation
At 1 January 2020 and 31 December 2020
210,142
84,024
27.309
64,377
385,852
Carrying amount
Al 31 December 2020
82,052
82,052
Al 31 December 2019
82.052
82.052
Flxed asset investmellts
2020
2019
Listed inv8slmenls'.
Flxed interest
Equities
57,352
529,931
51,925
496,408
Market value
587.283
548,333
Historic cost
430,448
426,572
10
Debtors
2020
2019
Prepayments
Accrued in¢omo
2,939
3,910
75,000
2,939
78,910
17

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
11 Credltors; amounls falllng due wlthln one yoar
2020
2019
Accruals
Deferred income
8,815
10,746
19,561
10,893
10,893
12 Trustees. expenses and transactions
None of the truslè8s lor any persons conne¢l6d with Ih8ml received 8ny remuneration or roimbursemenl of
expenses during the year12019.' Nill.
During the year, the Iruslees made donations lolalling £480 {2019.' £850).
13 Employees
The average number of employees during the year was..
2020
2019
Youlhwork- full-lime
Youlhwork- part-lime
Support staff- part-lime
15
17
Employment costs
2020
2019
Wagas and salaries
Social security costs
Pension ¢osls
143.995
4,985
4,923
133.089
4.652
4,315
153,903
142,056
There were no employees whose annual emoluments were £60,000 or more.
14 Analysis of net assets between funds
Unrastrl¢t&d R&$trlct&d
fund
fund
2020
Total
2019
Total
Fixed assèts
Investments
Current assets
Cr8dilors". amounts falling due within one year
82,052
82,052
82,052
587.283
587,283
548,333
193,392
21,500
214,892
184,465
15,0411 114,5201 119.561) 110,8931
857,686
6,980
864.666
803,957
18

THE BRUNSWICK CLUB TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
15 Movement in funds
As at 1 Incoming Outgoing
Transfer
Asat31
Jan 2020 ￿SOurCeS resources bet fund5 Dec 2020
Ilnc. galnsl Inc. lossès
Unrestricted funds
Gonaral fund
440.991
188.012 1117.6251
{6.0511 505.327
Deslgnaled funds
Contribtjtions in 0118g 79
Donations
Legacy
Share of 1947 National Appeal
1971 Appeal
1989 App&al
Donations - The Foundation for Sport and the
Building Fund
Dulverton Trust EndowTnenl
Soth Anniversary appeal fund
Building refurbishment fund
13,263
17,284
10,000
22,979
25,822
96,484
50,000
20,646
40,000
30,448
19,382
13,263
17,284
10,000
22.979
25,822
96,484
50,000
20,646
40,000
30,448
25.433
6.051
Total unrestricted furjds
787,299
188,012 {117,6251
857,686
Restricted funds
LB H&F Provision of Youth S8rvices
Brunswick Juniors
Club a¢livilies
Holiday scheme and trips
70th Anniversary Refurbishment Project
45,654
35,000
48,150
11,837
145,654}
135,000}
141,170}
113,582}
114,914}
6,980
1,745
14,914
Total restricted funds
16,659
140,641 {150,320}
6,980
Totsl funds
803,958
328,653 {267,945)
864,666
16
Events after the reporting date
The trustees, view on the impact of Covid-19 pandernic is disclosed in tho trustees, report and in the
going ¢on¢ern accounting policy.
19