Brunswick Community Development Trust - Charities report - 21.2

REGISTERED COMPANY NUMBER: SC417414 (Scotland)

REGISTERED CHARITY NUMBER: SC008978

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2021

for

THE BRUNSWICK COMMUNITY DEVELOPMENT

TRUST LIMITED

Page

Report of the Trustees

1

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

9

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 2021. 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 trust has been formed to benefit principally the community of (Balornock, Barmulloch, Robroyston and Springburn) Glasgow City Council Ward 17 which comprises of the G21 postcode "the community"

The objectives of the trust are:

-

To provide exciting, safe, accessible and inclusive youth provision and community provision within Glasgow City Council Ward 17 ("the Operating Area").

-

The advancement of community development (including the advancement of urban regeneration) principally within the community.

-

To promote social inclusion and equal opportunity and provide personal, educational and employment opportunities for young people and the full community.

-

To provide recreational facilities, and/or organise recreational activities, within the Operating Area available to members of the general public.

-

To advance environmental protection and improvement within the Operating Area through the provision, maintenance and/or improvement of public open space and other public amenities and other environmental and regeneration projects (but subject to appropriate safeguards to ensure that the public benefits so arising clearly outweigh any private benefit thereby conferred on private landowners).

-

To prevent or relieve poverty, particularly amount those living in the Operating Area.

-

To relieve those in need by promoting training, particularly among those living in the Operating Area with the reference to skills which will assist the participants in obtaining paid employment.

-

To advance education through (i) the provision and supervision of learning-orientated activities for school children (ii) the provision of care, guidance, instruction, activities and support directed towards addressing the special educational needs of school children who come from single parent family or other home environment where there are necessitous circumstances and/or to relieve poverty among people living in the Operating Area, in particular by releasing poor individuals (whether parents or guardians) having the care of school children to attend training courses and programmes which are directed towards acquisition of skills which will assist such individuals in obtaining employment or by allowing poor individuals (whether parents or guardians) having the care of school and/or pre-school children to maintain themselves in paid employment.

-

To promote, establish, operate and/or support other similar schemes and projects of a charitable nature for the benefit of the community within the Operating Area.

-

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

Public benefit

The charity is a public benefit entity.

ACHIEVEMENT AND PERFORMANCE

In March 2020 as the Covid-19 virus hit the UK and subsequent UK restrictions were implemented, the Brunswick staff along with the tremendous goodwill from the local community, established a Covid-19 Emergency Support Service within days of the announcement. The aim of the service was to provide free Emergency Food Support (weekly delivery of food supplies), Energy Support (for pre-paid meters), Wellbeing Support (Check in phone calls) and Online Youth Work to those Shielding/Isolating and those experiencing poverty related issues in Balornock and Barmulloch. As the only organisation operating these services in the area at that time, demand quickly grew as did the goodwill bestowed upon us by local residents, families and the wider communities.

During the height of the pandemic the Brunswick supported over 550 households per week with food support, made over 200 Emergency Fuel payments, engaged daily/weekly with over 350 young people via our online youth programme, made over 600 Welfare Calls and organised several Community Events (Street Bingo) to alleviate the boredom of lockdown. These statistics are only a snapshot of the work completed which helped propel the organisation's name back into the forefront of the communities' hearts and minds and changed the local perception that the Brunswick was solely a youth-based organisation.

Special tribute must be paid to the staffing group and 25 volunteers for their efforts & quick response to an ever changing and evolving situation. It is recognised that our volunteers also played a significant role (informally) in the consultation process as they fed directly back daily to the conversations on the doorsteps, enabling us to quickly adapt service and remain relevant to local needs.

As restrictions were lifted at the end of the first wave, the organisation quickly recognised that Food Support and the need for our Emergency Support was less prevalent, we quickly adapted services to focus more on Mental Health and Family Support, implementing what was highlighted as the priorities from our consultation. This led to establishing the first Digital Library in the area to support our disadvantaged/digitally excluded residents and young people by providing a digital device and online access for benefit support, employment and schoolwork.

We also established a Men and Women's Mental Health peer to peer support group, increased both online and outdoor Youth Programming, established a School Support Service with the local primary and secondary schools and established our Discretionary Service which continues to support those still impacted by the pandemic.

Funding became a critical part of our work this year more so than any other, the organisation received significant funding throughout the year to support our local communities and was quickly recognised as an Anchor Organisation by the Scottish Government. Recognition was also provided to our staff, with the Operations Manager receiving a Heart of Glasgow award for her work and dedication to the organisation.

FINANCIAL REVIEW

Financial position

The overall income of the Trust during the period was £270,694 (2020 £117,068) with expenditure of £207,543 (2020 £115,603). The principal funding sources are shown within the appropriate notes to the accounts.

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 what would previously have been considered standard service for the Brunswick and resulting in the development of the charity into the Brunswick Community Development Trust Limited, an all-encompassing community service.

The Brunswick provided food, energy and wellbeing support to the most vulnerable individuals and families of Balornock, Barmulloch, Robroyston and Springburn at the start of the Government restrictions in March 2020. The service was funded initially through reserve funds, however as the crisis progressed, main-stream funders provided Covid-19 Support funds to organisation's enabling the provision of pro-active services in a fast moving and ever-changing situation seen within the local areas.

As restrictions were lifted at the end of the first wave of the pandemic, the organisation quickly recognised that Food Support and the need for our Emergency Support was less prevalent, so quickly adapted services to focus more on Mental Health and Family Support. The first Digital Library in the area was developed by The Brunswick to support disadvantaged/digitally excluded residents and young people.

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 services.

FUTURE PLANS

The organisation's transition to a Community Development Trust will enable the Brunswick to continue to support our wider communities for generations to come.

The Trust will focus on increasing the Dedicated Youth and Community Provision in Springburn, Early Learning Service, Digital Champion Support Service, Employability and Enterprise Pathways, a dedicated Community Development Service and continued our Discretionary Service to ensure support to those still experiencing poverty related issues.

The Brunswick will also continue to grow and develop the current services within the rest of the Operating Area.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Brunswick Youth Centre (Glasgow) Limited made the transition to a community development trust during the year and are now known as The Brunswick Community Development Trust Limited, a company limited by Guarantee and governed by the Memorandum and Articles of association dated 23rd July 2020. The company continues to be a charity registered in Scotland governed by OSCR and is a member of DTAS.

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.

Staffing and reporting

As at 31st March 2021 the Trust employed 6 members of staff headed by a Chief Executive Officer and Operations Manager who are responsible for the day-to-day decision making and management of the staff. The Chief Executive Officer and Operations Manager report to the Board and provide operational updates as part of regular Board Meetings to enhance communication between the staff and the Board.

The contribution of volunteers is essential to the operation of the Trust and this is especially true of the significant amount of work that the Directors/Trustees have done throughout the course of the year. Special tribute must also be paid to the staffing group and 25 volunteers who made the Covid-19 provision of emergency food and fuel possible due to their quick response to the ever changing and evolving situation caused by the pandemic and resulting restrictions.

The Directors/Trustees would like to acknowledge the support and assistance given to the Trust by that the paid staff, contractors and volunteers.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC417414 (Scotland)

Registered Charity number

SC008978

Registered office

17 Wardhill Road

Balornock

Glasgow

G21 3NN

Trustees

P Crawford Chairperson (appointed 10.7.20)

T McPhilemy Vice Chairperson (appointed 10.7.20)

C Hannah Treasurer (appointed 25.10.20)

N Cowan (appointed 13.5.21)

J Toal

G Glackin (appointed 13.5.21)

A McCleavy (appointed 13.5.21)

C Hutchison (appointed 26.8.21)

C Reilly (appointed 10.7.20) (resigned 6.5.21)

F Todd (appointed 25.10.20) (resigned 6.5.21)

R Discombe (resigned 22.4.21)

M Hughes (resigned 15.6.20)

S Discombe (resigned 15.6.20)

E McDermott (resigned 15.6.20)

Independent Examiner

Sharles CA

29 Brandon Street

Hamilton

ML3 6DA

Approved by order of the board of trustees on 21 October 2021 and signed on its behalf by:

P Crawford - Trustee

I report on the accounts for the year ended 31 March 2021 set out on pages six to fourteen.

Respective responsibilities of trustees and examiner

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 (as amended). 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

21 October 2021

2021

2020

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

54,867

203,950

258,817

94,730

Charitable activities

Centre activities

11,874

-

11,874

18,307

Other trading activities

3

-

-

-

4,017

Investment income

4

3

-

3

14

Total

66,744

203,950

270,694

117,068

EXPENDITURE ON

Raising funds

10,610

-

10,610

16,219

Charitable activities

Centre activities

7,987

180,560

188,547

98,666

Other

8,386

-

8,386

718

Total

26,983

180,560

207,543

115,603

NET INCOME

39,761

23,390

63,151

1,465

RECONCILIATION OF FUNDS

Total funds brought forward

13,572

-

13,572

12,107

TOTAL FUNDS CARRIED FORWARD

53,333

23,390

76,723

13,572

2021

2020

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

31,831

-

31,831

6,464

CURRENT ASSETS

Debtors

10

-

23,390

23,390

79

Cash at bank and in hand

23,422

-

23,422

8,029

23,422

23,390

46,812

8,108

CREDITORS

Amounts falling due within one year

11

(1,920

)

-

(1,920

)

(1,000

)

NET CURRENT ASSETS

21,502

23,390

44,892

7,108

TOTAL ASSETS LESS CURRENT LIABILITIES

53,333

23,390

76,723

13,572

NET ASSETS

53,333

23,390

76,723

13,572

FUNDS

12

Unrestricted funds

53,333

13,572

Restricted funds

23,390

-

TOTAL FUNDS

76,723

13,572

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 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 21 October 2021 and were signed on its behalf by:

P Crawford - 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 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.

Plant and machinery

-

Straight line over 10 years

Fixtures and fittings

-

Straight line over 10 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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 £1,000 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

2021

2020

£

£

Fundraising events

-

4,017

4.	INVESTMENT INCOME

2021

2020

£

£

Interest received

3

14

5.	NET INCOME/(EXPENDITURE)

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

2021

2020

£

£

Depreciation - owned assets

8,386

718

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

7.	STAFF COSTS

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

2021

2020

Full time & part time centre staff

6

6

Trustees

7

6

13

12

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

4,488

90,242

94,730

Charitable activities

Centre activities

18,307

-

18,307

Other trading activities

4,017

-

4,017

Investment income

14

-

14

Total

26,826

90,242

117,068

EXPENDITURE ON

Raising funds

16,219

-

16,219

Charitable activities

Centre activities

8,424

90,242

98,666

Other

718

-

718

Total

25,361

90,242

115,603

NET INCOME

1,465

-

1,465

RECONCILIATION OF FUNDS

Total funds brought forward

12,107

-

12,107

TOTAL FUNDS CARRIED FORWARD

13,572

-

13,572

9.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2020

-

7,182

-

-

7,182

Additions

5,020

2,571

21,750

4,412

33,753

At 31 March 2021

5,020

9,753

21,750

4,412

40,935

DEPRECIATION

At 1 April 2020

-

718

-

-

718

Charge for year

502

975

5,438

1,471

8,386

At 31 March 2021

502

1,693

5,438

1,471

9,104

NET BOOK VALUE

At 31 March 2021

4,518

8,060

16,312

2,941

31,831

At 31 March 2020

-

6,464

-

-

6,464

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Prepayments and accrued income

23,390

79

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Accruals and deferred income

1,920

1,000

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.20

in funds

31.3.21

£

£

£

Unrestricted funds

General fund

13,572

39,761

53,333

Restricted funds

Corra Foundation

-

23,390

23,390

TOTAL FUNDS

13,572

63,151

76,723

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

56,744

(16,983

)

39,761

Lottery Community Fund

10,000

(10,000

)

-

66,744

(26,983

)

39,761

Restricted funds

Glasgow City Council

85,963

(85,963

)

-

Asda Fund

9,000

(9,000

)

-

Children In Need

13,000

(13,000

)

-

Corra Foundation

56,500

(33,110

)

23,390

Scottish Government Community Fund

31,087

(31,087

)

-

The Weir Charitable Trust

8,400

(8,400

)

-

203,950

(180,560

)

23,390

TOTAL FUNDS

270,694

(207,543

)

63,151

Comparatives for 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

Comparative 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

39,168

(39,168

)

-

90,242

(90,242

)

-

TOTAL FUNDS

117,068

(115,603

)

1,465

The following restricted funds arose during the year:

Glasgow City Council

Funding of £53,125 towards salaries and operational costs.

Funding of £27,838 for provision of food to school aged children, known as the Holiday Hunger Program.

Funding of £5,000 for food and household provisions as part of the Covid-19 emergency program.

ASDA Foundation

Funding of £9,000 for redecoration of club facilities; toilets and IT suite.

Children In Need

Funding of £10,000 to support salaries.

Funding of £3,000 for digital home learning equipment.

The CORRA Foundation

Funding of £56,500 to support salaries.

Scottish Government Community Fund

Funding of £31,087 towards staffing, digital home learning equipment and equipment packs, and transport costs.

The Weir Charitable Trust

Funding of £8,400 to support salaries.

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.