Brunswick Community Development Trust - Charities report - 22.2

REGISTERED COMPANY NUMBER: SC417414 (Scotland)

REGISTERED CHARITY NUMBER: SC008978

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2023

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 2023. 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

Income Generation

During the year the Brunswick have self-generated income of 17% which is lower than in the prior year. The strategy of the organisation is to increase self-generated income to 50% by 2025. This will be assisted by income generated from parties, hall lets and football pitch hire at both the Brunswick Centre and Springburn Park synthetic football pitches. The organisation continues to seek opportunities for income generation and actively encourages ideas from members and local residents. This will allow sustainability and resilience within the organisation if the funding landscape changes in the coming year. This will also allow the Organisation to increase reserves and re-invest any surplus into front line services.

Covid-19

The Brunswick continued to assist in the provision of food and energy to the most vulnerable people in the area and city wide who continued to be impacted by the pandemic through a successful partnership with Glasgow Helps. The need for such service has reduced considerably from the prior year but has still been utilised throughout the year to 31 March 2023.

Towards Better Futures Skills Program

The Brunswick established and delivered a bespoke program to ensure that young people of school leaving age are adequately prepared for the world of work. Involving the development of soft skills, improvement of IT, numeracy and literacy skills. This program was open to all young people both withing Ward 17 area and city-wide.

Holiday Food Provision

The Brunswick provided lunch to over 90 young people per day throughout the Easter, Summer and October School holidays at the same time as running a successful holiday program. The Holiday Hunger funding was reinstated this year allowing a small increase in reserves from self generated funds.

Youth Forum

The Brunswick were instrumental in assisting with the establishment of the first youth forum for the local area of Barlornock and Barmulloch in 2022. The youth forum continues to be a voice for the young people in the area establishing communication links with local Councillors and MPs to propose youth initiatives and champion youth priorities for the area.

Gaming for Good Arcade

The Brunswick identified a need, via consultation with local residents, for inclusion of young people with additional support needs. The Gaming for Good Arcade continues to be a successful engagement tool and has allowed many young people to integrate with the wider youth community through the use of retro games machines, consols and offline gaming with peers.

Volunteer Program

The Brunswick established this program in 2021 and was initially set up for young people who attended the youth club to provide experience in youth work. Since then, the program has grown exponentially with over fifty young people actively participating each year. A number of these volunteers have achieved widely recognised qualifications such as NAT 3, NAT 4, NAT 5 and Higher awards.

Continued Growth

The Brunswick continues to operate community provision such as Toddlers' Group, Pensioners Group, LGBTQ+ Group and wider community support with membership numbers continuing to grow. The local community have expressed a need for these services via the annual consultation process and feedback via dedicated focus groups and user committees.

The addition of the Springburn Park synthetic football pitches will allow the Brunswick to continue to grow member numbers and provide additional services to the local community whilst generating income to re-invest in front line services.

FINANCIAL REVIEW

Financial position

The overall income of the Trust during the period was £283,034 (2022 £237,866) with expenditure of £278,239 (2022 £265,511). 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 Brunswick continued to assist in the provision of food and energy to the most vulnerable people in the area who continued to be impacted by the pandemic through a successful partnership with Glasgow Helps. The need for such service has reduced considerably from the prior year but has still been utilised throughout the year to 31 March 2023.

FUTURE PLANS

The organisation will continue to provide services to support Ward 17 and the wider communities for generations to come. The organisation will adapt to changes in the community and provide varied services dependant on the needs of the community which will be identified through regular consultation and steering group discussions.

The Trust will continue to focus on increasing the Dedicated Youth and Community Provision in Ward 17, Volunteer Program, Springburn, Early Learning Service, Digital Champion Support Service and Enterprise Pathways. A dedicated Community Development Service will be developed. The organisation will continue to provide a discretionary service to ensure support to those still experiencing poverty related issues.

Post financial year end the Brunswick have taken on the management of the Springburn Park synthetic football pitches which will allow a number of community initiatives to commence and enhance the services provided within Ward 17.

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 Community Development Trust Limited is 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 2023 the Trust employed 15 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.

The Directors/Trustees would like to acknowledge the support and assistance given to the Trust by 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

T Murray Vice Chairperson

C Hannah Treasurer

N Cowan Secretary

J Toal

A McClevy (resigned 31.7.2023)

C Hutchison

Independent Examiner

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

Approved by order of the board of trustees on 14 December 2023 and signed on its behalf by:

T Murray - Trustee

I report on the accounts for the year ended 31 March 2023 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 CA

The Institute of Chartered Accountants of Scotland

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

15 December 2023

2023

2022

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

36,285

199,110

235,395

152,940

Charitable activities

Centre activities

47,639

-

47,639

84,926

Total

83,924

199,110

283,034

237,866

EXPENDITURE ON

Raising funds

-

15,555

15,555

16,324

Charitable activities

Centre activities

68,351

183,555

251,906

236,295

Other

10,778

-

10,778

12,892

Total

79,129

199,110

278,239

265,511

NET INCOME/(EXPENDITURE)

4,795

-

4,795

(27,645

)

RECONCILIATION OF FUNDS

Total funds brought forward

49,078

-

49,078

76,723

TOTAL FUNDS CARRIED FORWARD

53,873

-

53,873

49,078

2023

2022

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

34,521

-

34,521

45,299

CURRENT ASSETS

Debtors

7

856

-

856

486

Cash at bank and in hand

24,271

-

24,271

9,433

25,127

-

25,127

9,919

CREDITORS

Amounts falling due within one year

8

(5,775

)

-

(5,775

)

(6,140

)

NET CURRENT ASSETS

19,352

-

19,352

3,779

TOTAL ASSETS LESS CURRENT LIABILITIES

53,873

-

53,873

49,078

NET ASSETS

53,873

-

53,873

49,078

FUNDS

9

Unrestricted funds

53,873

49,078

TOTAL FUNDS

53,873

49,078

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 December 2023 and were signed on its behalf by:

T Murray - Trustee

1.	STATUTORY INFORMATION

The Brunswick Community Development Trust 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.

The financial statements have been prepared on a going concern basis.

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 equipment

-

Straight line over 10 years and 5 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 £500 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.	NET INCOME/(EXPENDITURE)

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

2023

2022

£

£

Depreciation - owned assets

10,778

12,893

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

5.	STAFF COSTS

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

2023

2022

Full time & part time centre staff

14

16

Trustees

7

7

21

23

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

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2022 and 31 March 2023

7,130

14,374

39,270

6,522

67,296

DEPRECIATION

At 1 April 2022

1,326

3,131

13,896

3,644

21,997

Charge for year

824

1,437

6,343

2,174

10,778

At 31 March 2023

2,150

4,568

20,239

5,818

32,775

NET BOOK VALUE

At 31 March 2023

4,980

9,806

19,031

704

34,521

At 31 March 2022

5,804

11,243

25,374

2,878

45,299

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other debtors

856

486

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other creditors

2,655

248

Accruals and deferred income

3,120

5,892

5,775

6,140

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.22

in funds

31.3.23

£

£

£

Unrestricted funds

General fund

49,078

4,795

53,873

TOTAL FUNDS

49,078

4,795

53,873

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

83,924

(79,129

)

4,795

Restricted funds

BBC Children in Need

10,500

(10,500

)

-

Glasgow City Council

132,808

(132,808

)

-

Kickstart

5,277

(5,277

)

-

National Lottery Community Fund

48,525

(48,525

)

-

North Glasgow Healthy Food Initiative

2,000

(2,000

)

-

199,110

(199,110

)

-

TOTAL FUNDS

283,034

(278,239

)

4,795

Comparatives for movement in funds

Net

movement

At

At 1.4.21

in funds

31.3.22

£

£

£

Unrestricted funds

General fund

53,333

(4,255

)

49,078

Restricted funds

Corra Foundation

23,390

(23,390

)

-

TOTAL FUNDS

76,723

(27,645

)

49,078

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

114,862

(119,117

)

(4,255

)

Restricted funds

Glasgow City Council

74,604

(74,604

)

-

Corra Foundation

-

(23,390

)

(23,390

)

Clothworkers

10,000

(10,000

)

-

Early Years

500

(500

)

-

GCVS

10,000

(10,000

)

-

Kickstart

14,900

(14,900

)

-

NG Homes

5,000

(5,000

)

-

Robertson Trust

5,000

(5,000

)

-

Hugh Fraser Foundation

3,000

(3,000

)

-

123,004

(146,394

)

(23,390

)

TOTAL FUNDS

237,866

(265,511

)

(27,645

)

The following restricted funds arose during the year:

Glasgow City Council

Funding of £87,323 towards staff salaries.

Funding of £36,794 towards holiday hunger program.

Funding of £8,691 towards spring holiday program.

Kickstart

Funding of £5,277 towards staff salaries.

National Lottery Community Fund

Young Start Funding of £48,525 towards staff salaries.

North Glasgow Healthy Food Initiative

Funding of £2,000 towards provision of food/vouchers to support local residents during the cost-of-living crisis.

BBC Children in Need

Funding of £10,500 towards staff salaries.

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023 nor for the year ended 31 March 2022.