Brunswick Youth Centre (Glasgow) Limited - Charities report - 20.2

REGISTERED COMPANY NUMBER: SC417414 (Scotland)

REGISTERED CHARITY NUMBER: SC008978

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2020

for

BRUNSWICK YOUTH CENTRE (GLASGOW) LIMITED

Page

Report of the Trustees

1

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

8

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are:

-

as a Youth Club to help and educate girls and boys through their leisure time activities to develop their physical, mental and moral capacities, that they may grow to full maturity as responsible individuals and members of society, and their condition of life be improved.

-

as a Community Association to promote the benefit of the inhabitants of Balornock and environs without distinction of political, religious or other opinions by associating with Local Authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for said inhabitants.

-

to co-operate with the Statutory Authority in the maintenance and management of the Centre for activities promoted by the Club and by the Association in furtherance of the above objects.

The charity is non-party in politics and non-sectarian in religion.

Public benefit

The charity is a public benefit entity.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Centre continued to serve as a focal point for the local community with the organisation of various clubs and social activities for all age groups. This includes youth work and challenging social disadvantage.

The Centre has funding in place in order to carry out a number of themed projects relating to health and wellbeing.

FINANCIAL REVIEW

Financial position

The trustees arranged various grant and fundraising options to address the reduction in reserves that arose during the previous year and to keep the charity operating within the limits of available funding.

Reserves policy

The charity is working towards a level of operating reserves equivalent to three months running costs.

Impact of Covid-19 Pandemic

The Covid 19 pandemic brought many challenges to our standard service provision & effectively forced us to cease all normal operations. In response the Brunswick Staff quickly developed a reactive service from the start of Government restrictions (March 2020) which aimed to provide Food, Energy & Wellbeing support to the most vulnerable individuals & families of Balornock & Barmulloch. The service was funded initially through reserve funds, however as the crisis progressed, main stream funders provided Covid Support funds to organisation's enabling them to develop pro active services in this fast moving & ever changing situation within their local areas.

As a result of the Brunswick's ability to adapt quickly, the organisation received significant grants (out with core grants) to provide the newly established support provision and to continue/ modernise our youth provision to a online activity based format.

Key funds included;

National Lottery £10,000

Scottish Government Resilience Fund £10,000

Foundation Scotland £5,000

GCVS £2,000

GCC AREA Partnership £5,000

Scottish Government Communities Fund £2,000

Scottish Government Communities Fund £36,921.50

Scottish Government Wellbeing Fund £19,500

Charities Aid Foundation £5,000

Young Movers £1000

Youth Scotland £500

Cash for Kids £500

Children In Need £3,000

Tesco £500

These grants were made up of restricted & non restricted funds and have enabled the Brunswick Centre to establish services that ensured food support to those most vulnerable and in need, ensured energy support by the way of making pre paid energy meter payments, provided online youth support through delivered/ structured activity packs & ensured digital inclusion through our Brunswick Digital Library, a service which ensures every child had access to a digital devise (with data plans) to access distanced learning/ school work. Staff continue to delivery on every aspect of the funding which has been awarded & organisationally although challenging, the Brunswick Centre remains at the forefront of our communities Covid recovery.

FUTURE PLANS

The Centre will continue to provide the local community with a platform for social and educational activities, which will attract support from all groups.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

At the Annual General Meeting, one-third of the Members retire from office but are eligible for re-election. The Executive committee has the power to co-opt up to five additional members. All co-opted members hold office until the Annual General Meeting, where they may be co-opted again. The Executive Committee has the power to appoint such sub-Committees, as it may from time to time decide and will determine their terms of reference and their powers. Nominations for election to the Executive Committee must be submitted to the Secretary in writing, signed by a proposer and seconder, and counter-signed by the person nominated, at least twenty-one days before the Annual General Meeting.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC417414 (Scotland)

Registered Charity number

SC008978

Registered office

17 Wardhill Road

Balornock

Glasgow

G21 3NN

Trustees

R Discombe Chairperson

M Hughes Treasurer (resigned 15.6.20)

S Discombe Secretary (resigned 15.6.20)

E McDermott (resigned 15.6.20)

J Toal Vice chairperson

R Hendry

P Crawford (appointed 10.7.20)

T McPhilemy (appointed 10.7.20)

C Reilly (appointed 10.7.20)

Independent Examiner

Sharles CA

29 Brandon Street

Hamilton

ML3 6DA

Approved by order of the board of trustees on 14 September 2020 and signed on its behalf by:

R Discombe - Trustee

I report on the accounts for the year ended 31 March 2020 set out on pages five to fourteen.

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Keith Edwards

Chartered Accountant

Sharles CA

29 Brandon Street

Hamilton

ML3 6DA

15 September 2020

2020

2019

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,488

90,242

94,730

76,756

Charitable activities

Youth Centre

18,307

-

18,307

19,741

Other trading activities

3

4,017

-

4,017

4,369

Investment income

4

14

-

14

5

Total

26,826

90,242

117,068

100,871

EXPENDITURE ON

Raising funds

16,219

-

16,219

13,048

Charitable activities

Youth Centre

8,424

90,242

98,666

85,154

Other

718

-

718

-

Total

25,361

90,242

115,603

98,202

NET INCOME

1,465

-

1,465

2,669

RECONCILIATION OF FUNDS

Total funds brought forward

12,107

-

12,107

9,438

TOTAL FUNDS CARRIED FORWARD

13,572

-

13,572

12,107

2020

2019

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

6,464

-

6,464

-

CURRENT ASSETS

Debtors

10

79

-

79

251

Cash at bank and in hand

8,029

-

8,029

12,856

8,108

-

8,108

13,107

CREDITORS

Amounts falling due within one year

11

(1,000

)

-

(1,000

)

(1,000

)

NET CURRENT ASSETS

7,108

-

7,108

12,107

TOTAL ASSETS LESS CURRENT LIABILITIES

13,572

-

13,572

12,107

NET ASSETS

13,572

-

13,572

12,107

FUNDS

12

Unrestricted funds

13,572

12,107

TOTAL FUNDS

13,572

12,107

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 September 2020 and were signed on its behalf by:

R Discombe - Trustee

1.	STATUTORY INFORMATION

Brunswick Youth Centre (Glasgow) Limited is a private company, limited by guarantee, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. None of the income of the charity is subject to VAT.

Grant income is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

The charity is not registered for VAT and therefore all expenditure is stated inclusive of any irrecoverable input VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10% straight line

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Individual fixed assets costing £2,000 or more are capitalised at cost. Depreciation is provided at the appropriate annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds - these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3.	OTHER TRADING ACTIVITIES

2020

2019

£

£

Fundraising events

4,017

4,369

4.	INVESTMENT INCOME

2020

2019

£

£

Interest received

14

5

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2020

2019

£

£

Depreciation - owned assets

718

-

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2020 nor for the year ended 31 March 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2020 nor for the year ended 31 March 2019.

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2020

2019

Full time & part time centre staff

6

13

Trustees

6

6

12

19

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,001

75,755

76,756

Charitable activities

Youth Centre

19,741

-

19,741

Other trading activities

4,369

-

4,369

Investment income

5

-

5

Total

25,116

75,755

100,871

EXPENDITURE ON

Raising funds

13,048

-

13,048

Charitable activities

Youth Centre

9,399

75,755

85,154

Total

22,447

75,755

98,202

NET INCOME

2,669

-

2,669

RECONCILIATION OF FUNDS

Total funds brought forward

9,438

-

9,438

TOTAL FUNDS CARRIED FORWARD

12,107

-

12,107

9.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

7,182

DEPRECIATION

Charge for year

718

NET BOOK VALUE

At 31 March 2020

6,464

At 31 March 2019

-

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020

2019

£

£

Trade debtors

-

(1

)

Prepayments and accrued income

79

252

79

251

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020

2019

£

£

Accruals and deferred income

1,000

1,000

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.19

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

12,107

1,465

13,572

TOTAL FUNDS

12,107

1,465

13,572

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

26,826

(25,361

)

1,465

Restricted funds

Glasgow City Council - Other

13,031

(13,031

)

-

Voluntary Action Fund

28,043

(28,043

)

-

BBC

10,000

(10,000

)

-

Glasgow City Council - Integrated Grant Fund

39,168

(39,168

)

-

90,242

(90,242

)

-

TOTAL FUNDS

117,068

(115,603

)

1,465

Comparatives for movement in funds

Net

movement

At

At 1.4.18

in funds

31.3.19

£

£

£

Unrestricted funds

General fund

9,438

2,669

12,107

TOTAL FUNDS

9,438

2,669

12,107

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

25,116

(22,447

)

2,669

Restricted funds

Glasgow City Council - Other

537

(537

)

-

Voluntary Action Fund

29,170

(29,170

)

-

Glasgow City Council - Integrated Grant Fund

46,048

(46,048

)

-

75,755

(75,755

)

-

TOTAL FUNDS

100,871

(98,202

)

2,669

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.18

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

9,438

4,134

13,572

TOTAL FUNDS

9,438

4,134

13,572

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

51,942

(47,808

)

4,134

Restricted funds

Glasgow City Council - Other

13,568

(13,568

)

-

Voluntary Action Fund

57,213

(57,213

)

-

BBC

10,000

(10,000

)

-

Glasgow City Council - Integrated Grant Fund

85,216

(85,216

)

-

165,997

(165,997

)

-

TOTAL FUNDS

217,939

(213,805

)

4,134

The following restricted funds arose during the year:

Glasgow City Council - Integrated Grant Fund

Funding of £39,168 towards operational costs.

Glasgow City Council - other

Funding of £5,354 towards material and equipment costs.

Funding of £6,197 towards the cost of a new boiler system and £1,480 towards other miscellaneous costs.

Voluntary Action Fund

Funding of £28,043 towards The Brunny Club, for food costs and other direct project costs.

BBC

Funding of £10,000 to contribute to the salaries of two new part time youth workers.

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2020.