Leeds Bridge Club Trust
(A company limtied by guarantee)
Registered Charity Number: 1161317
Company Number: 9490140
Report and Financial Statements
for the year ended 31 March 2024

Leeds Bridge Club Trust
Financial Statements for the year ended 31 March 2024
CONTENTS
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activity
Balanc8 Sheet
Notes on the Accounts
7-10

Leeds Bridge Club Trust
Report of the Trustees for the year ended 31 March 2024
The trustees, who are also the directors of the charity, are pleased to present thelr report together with the financial
statements of the charity for the year ending 31 March 2024 which are also prepared to meet the requirements for a
dlrectors, r8POrt and accounts for Companies Act purposes.
The charity is governed by Sts Memorandum and Articles of Association, was incorporated as a company limited by
guarantee on 14 March 2015, was registered as a charity on 17 April 2015 and commenced activilies on 1 April
2015.
The financial statements have been prepared in accordance with the accounting policies set out In the notes to the
accounts and comply with the Charities Act 2011. the Companies Act 2006. the Memorandum and Articles of
Association and 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).
OBJECTIVES AND ACTIVITIES
The purposes of the charlty are:
The advancement of amateur sport by promoting the game of bridge for the benefit of the residents of
Leeds and the surrounding area.
The provision of faGilities for the learning, teaching and playing of bridge for the benefit of the residents of
Leeds and the surrounding area with the object of improving conditions of life.
In shaping our objectives for the perSod and plannlng our activities, the trustees have considered the Charity
Commission's guidance on public benefit, including the guidance "public Benefit: running a charity (PB2)'.
The strategies employed to achieve the charity's aims and objectives are to..
Encourage new players.
Maintain a convivial atmosphere with a spirit of inclusivene88 encouraging all members to partlcipate in the
running of the club and its events.
Develop initiatives to enhance the skills of those members who wish to excel at club, Yorkshire and national
events.
Operate prudently and cost-effectiV81y so as to minimis8 the costs of club membership.
ACHIEVEMENTS AND PERFORMANCE
Membership numbers and attendance at our face-to face bridge sessions have been stable throughout the period.
although both remain consider8bly lower than pre-pandemic levels, with daytime sessions continuing to prove more
popular than evening sessions.
Lessons have been well-attend6d, as hav8 our Stepping Stones and Improvers sessions reintroduced in February
2023 and February 2024 respectively), both intended to offer beginners a 'next level, 18aming experi8nce.
Gratifyingly, a few of our more enthusiastic newer members are becoming more involved with helping to run some
of the sessions, and we have managed lo recruit more helpers with other aspects of running the club.
Charges for lessons and brldge sessions are In line with other similar organisations in the region and are at a level
to ensure accessibility to all members of the public. Since September 2022 consistent with our charitable purposes
some lessons have been organised by experienced teachers using our facilities without charge. We seek to
mlnlmise the Cost of provided lessons and also run some free seminars.

Leeds Bridge Club Trust
Report of the Trustees for the year ended 31 March 2024
We have encouraged all wtthin our communty to take part in our acttvities either as part of our teaching
programmes or participating in our bridge sessions, both as players and as providers of voluntary administrative
services to support those sessions.
FINANCIAL REVIEW
The charity's overall financial position is sound, with a surplus for the period of £8,884 (PY surplus of £5,402)-
Income and activity levels remain below those pre COVID-19 pandemic though sufficient to cover anticipated
expenses having regard to a reasonable level of conlribution to MASSC expenses.
The trustees having regard to future liquidty requirements have placed available funds on interest-bearing deposlt
accounts of up to 12 months duration.
The charity's reserves at 31 March 2024 are £73,127 (31 March 2023.. £64,243). It is the charity's policy to maintain
sufficient financial reserves to cover working capital, any future adversity and in particular for upgrading facilities.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity name and reglstratlon number.. Leeds Bridge Club Trust 1161317
The charity carries out certain non￿ontractUal bridge matters under the namè Leeds Bridge Club.
Company registration number.. 9490140
Principal and reglsterad offKe: Moor Allerton Sports & Social Centre, Stonegate Road, Leeds LS17 6EL
Dlrectorn & Trustees: BS Friedman, J Hayward, W Holmes, TW Read, and A Selman served during the year and
since the year end. In accordance with the charty's Articles of Association BS Friedman & J Hayward will retire and,
being eligible, will seek re-election by members at the Annual General Meeting on 7 November 2024.
Any qualifying person is eligible for election as a director and would be recommended for election by the existing
directors where considered a suitable person with requisite skills to complement the existing board.
Company Secretary.. TW Read
Approved by order of the Board of Trustees on 2 September 2024 and signed on its behalf by
¥wf
Read - Company Secretary

Leeds Bridge Club Trust
(Registered charity no 1161317)
Independent Examiner's Report to the Trustees on the
Financial Statements for the year ended 31 March 2024
I report to the charity trustees on my examinatlon of th8 accounts of the company for the year ended 31 March 2024
which are set out on pages 5 to 10.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity trustees of the company (and also its directors for the purposes of company lawl you are responsibl8
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the company are not required to be audited under P8rt 16 of the 2006
Act and ar8 eligible for independont examination, I report in resp8Ct of my examination of your company's accounts
as carrl6d out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my 8xamination I have
followed the Directions given by the Charity Commission und8r section 145(5)(bl of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examSnation. I confimi that no matters have come lo my attentlon in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord wlth those records. or
the accounts do not comply wlth the accountlng requlr8ments of s8ction 396 of the 2006 Act other than any
requirement that the accounts give a Yrue and fair view, which is not a matter considered as part of an
Indep@ndent ex8mination; or
the accounts hav8 not been prepared In accordance With the Charitles SORP IFRS102)
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn In this report in order to enable a proper understandlng of the accounts to be r8ached.
Jonathan Crossley FCA
Brays Chartered Accountants, Riverview Court, Castle Gate, Wetherby, LS22 6LE
Date: I b SykeMSoJ 708y

Leeds Bridge Club Trust
statement of Financial Activity including Income and Expenditure
Account for the year ended 31 March 2024
2024
Unrestricted
fund
2023
Unrestrlcted
fund
Notes
INCOMING RESOURCES
Interest on bank deposits
Yorkshire League matches
Lessons
Membership subscriptions
Table money
Other income
1,035
1,451
4,484
1,292
24,375
902
389
1570
4.082
1.361
21,524
1,566
Total incoming resources
33,539
30.492
RESOURCES EXPENDED
Area hire charges & operating lease rental
Brldge softw8re & equipment
Bridge supplies
Contrlbution to MASSC expenses
Yorkshlr& League matches
UM fees
Teaching
Other expenses
2,677
300
462
7,659
2,283
3,043
2,600
299
3,956
1,915
2,698
2,780
10,842
8,231
Total re60urces expended
25,090
NET INCOMING RESOURCES
8,884
5.402
FUND BROUGHT FORWARD AT 31 MARCH
64,243
58.841
FUND CARRIED FORWARD AT 31 MARCH
73,127
64,243
The notes on pages 7 to 10 form part of these financial statements.

Leeds Bridge Club Trust
Balance Sheet as at 31 March 2024
2024
Unrestrlctsd fund
2023
Unrestricted fund
Notes
FIXED ASSETS
Tangible assets
18,466
21,093
CURRENT ASSETS
Debtors
Investments
Cash at bank
Total current assets
404
13,223
44,706
58,333
10
33,000
39,138
72,138
LIABILITIES
Creditors.. amounts falling due within 1 year
11
15,183
Net curr8nt assets
54,661
43,150
Total net assetg
73,127
FUNDS OF THE CHARITY
Unrestricted funds
The charitable company is entitled to exemption from audlt under Section 477 of the Companies Act 2006 for the
year 8nding 31 March 2024.
The members have not required the charitable company to obtain an 8udit of its financial ststements for the year
ending 31 March 2024 In accordance with Section 476 of the Companies Act 2006.
The trustees and directors acknowledge their responsibiliiies for:
ensuring that the charltable company keeps accounting records that comply with Sections 386 and 387 of
the Companies Act 2006 and
preparing financial statements which give a true and fair view of the stale 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 wlth the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relaling to financlal statements, so far as applicable to the
charitab18 company.
These financial statsments have b8en prepar8d in accordance with th8 special provlsions Df Part 15 of th8
Companies Act 2006 relatlng to small charitable companies and with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 102).
The financlal statements were approved by the Board of Trustees on 2 September 2024 and were signed on its
behalf by:
T W Read. Dlr8Ctor
The notes on pages 7 to 10 form part of the financial statements.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2024
1 ACCOUNTING POLICIES
Basis of Accountlng
The financial statements have been prepared under the historical c051 convenlion and in accordance with
the Statement of Recommended Praclice 'Charities SORP (FRS 102),, appllcable accounting slandards,
the Charities Act 2011 and the Companies Act 2006.
Incomlng resources
Income is recognised where there is entitlement, Gertainty of receipt and the amount can be measured with
sufficient reliability.
Investment 5ncome Is recognised on a receivable basis.
Resources expended
Liabilities are r8cognised as soon as there is a legal or constructive obllgatlon committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category.
Taxatlon
As a registered charity the company is generally exempt from Corporation Tax, but not VAT. Irre¢ovgrable
VAT is included in the cost of the items to which it relates.
Flxed ass•ts
Individual fixed ass8ts are capltalised at cost and depreciated over thelr useful economlc IIv8s on a straight-
line basls as follows:
Teaching room
Furniture and fixtures
CompLSter and electronic equlpment
7.5'/.
15%
Cash at bank
Cash at bank Includes cash on deposit with a maturity of on6 month or less.
Debtors and creditors rnceivablelpayable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within on@ year ere record8d at
transaction price. Any losses arlslng from Impalrment are recognised in exp8nditur8.
Unrestrlcted funds
Unrestricted funds are available to spend on activities that further any of the purposes of the Gharity.
LEGAL STATUS OF LEEDS BRIDGE CLUB TRUST
Leeds Bridge Club Trust was incorporated in England and Wales as a private company limited by
guarantee on 14 March 2015 and was registered as a charity on 17 April 2015. The charity is a public
benefit entity as defined by FRS 102. All members agree to pay £1 in the event of the company winding up
unless they have resigned more than 12 months previously the￿t0.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2024
OTHER INCOME
2024
2023
Miscellaneous
Christrnas party
142
760
460
1.106
902
1,566
CONTRIBUTION TO MASSC EXPENSES
Moor Allerton Sports & Social Centre (MASSC) is a separate registered charity (no 11798421 providing
educational and recreational facilities for the inhabitants of Leeds Metropolitan District and surrounding
area. The charity is a group member of MASSC, pays a contribution determined annually towards the
exp8nses of MASSC and has the exclusive use of the bridge suit8 at the premises at Slonegate Road
which it uses for its own purposes.
Members of the charity also effect separate membershlp of MASSC and enjoy the gen8ral facilities they
provide.
OTHER EXPENSES
2024
2023
Bank charg8S
Bar and refreshments
Charitable & olh8r events
Christmas party
Computer and internet expenses
Depreciatlon
Independent examination
Insurance
MIS￿lIaneOuS
Online Tournament Director charges
Online Plafform Provider charges
Poslage and stationery
Professional fees
Repairs and maintenance
160
139
75
177
646
644
2,626
1,020
489
454
930
597
163
1.079
300
2,966
1,070
529
793
1,650
1,461
108
646
26
325
8,231
10,842
TRUSTEE REMUNERATION AND EXPENSES AND RELATED PARTY TRANSACTIONS
No trustees expenses have been incurred and no truslee received remuneration or other benefit from their
work with th8 charity
Th8re are no related party transactions In the r8porting period that require disclosure.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2024
CORPORATION TAX
The ¢harlty is 8xempt from tax on income and gains falling within section 505 if the Taxes Act 1988 or
section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its
charitable objects.
TANGIBLE FIXED ASSETS
Teaching
room
Furniture
& fixturas
Computer
equipment
Total
COST
As at 1 April 2023
26,751
7,204
4,712
38.667
Additions in perlod
Disposals in period
As at 31 March 2024
26,751
38,667
DEPRECIATION
As at 1 Aprll 2023
7,021
5,909
17,574
Charge Sn perlod
Eliminated on disposals
2,006
552
68
2,626
As at 31 March 2024
NET BOOK VALUE
As at 31 March 2024
17,724
742
18,466
As at 31 M8rch 2023
68
DEBTORS
2024
2023
Prepayments and accrued Income
567
567

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2024
10
INVESTMENTS
Current assel investments comprise cash on deposit with a maturity of less than one year not held to meet
short-term cash commitments as they fall due.
11
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and deferred In￿Me
Membership fees in advance
Duplicate sessions purchased in advance
2,474
4,600
10,403
1,748
3.215
10,220
17,477
12
CONTINGENT ASSET
The charity has a mortgage over certain land at Stonegate Road referred to in note 4 above in an amount of
£54,289.99 indexed by the Retail Price Index from March 2019 that is repayable in the event of a sale of the
whole property or MASSC entering into receivership. The directors consider such eventuallties to be remote
and no valu8 has been placed on this 8sset in the accounts.
io