Leeds Bridge Club Trust
(A Company limited by guarantee)
Registered Charity Number.. 1161317
Company Number.. 9490140
Report and Financial Statements
for the year ended 31 March 2025

Leeds Bridge Club Trust
Financial Statements for the year ended 31 March 2025
CONTENTS
Page
Report of the Truste8S
Independent Examiner's Report
Statement of Financial Activity
Balance Sheet
Notes on the Accounts
7-10

Leeds Bridge Club Trust
Report of the Trustees for the year ended 31 March 2025
The trustees, who are also the directors of the charity, are pleased to present their report together with the financial
statements of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for a
directors, report and accounts for Companies Act purposes.
The charity is governed by its 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 activities on 1 April
2015.
The financial ststements 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 Practi￿ 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 charity 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 facilities 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 shaplng our oblectives for the period and planning our activities, the trustees have considered the Charity
Commission's guidance on public benefit, including the guidance "public Benefit.. running 8 charity IP82)"
The strategies employed to achieve the charity's aims and objectives are to..
Encourage new players.
Maintain a convivial atmosphere wlth a spirit of incluslveness encouraging all members to participate 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-effectively so as to minimise the costs of club membership.
ACHIEVEMENTS AND PERFORMANCE
Membership numbers and attendance at our face-to face bridge sessions have been stsble throughout the period,
with daytime sessions continuing to prove more popular than evening sessions. We are pleased to welcome
Shadwell Bridge Club (a local independent bridge Club) which now utilises our facilities on Friday evenings,
conveniently at 8 time when our bridge suite is otherwise vacant.
First and second year beginner lessons have continued to be well attended, as have our Stepping Stones and
Improvers sessions, both intended to offer beginners a 'next level, learnlng experience and gratifyingly well used as
step up to our more competitive sessions.
Charges for lessons and bridge 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. Consistent with our charitable purposes some lessons have
been organised by experienced teachers using our facilities without charge. We seek to minimise 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 2025
We have encouraged all within our community to take part in our activities 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. Gratityingly, we continue to see some of our more enthusiastic newer members
continuing to take up such voluntary roles at various levels of responsibility.
FINANCIAL REVIEW
The charlty's overall flnancial positlon Is sound, with a surplus for the period of £7,777 (PY surplus of £8,884).
Incorne and activity levels remain at much the same level as the previous year and are sufficient to cover
anticipated expenses having regard to a reasonable level of contribution to MASSC expenses.
The trustees having regard to future liquidity requirements have placed available funds on interest-bearing deposit
accounts of up to 12 months duration.
The charity's reserves at 31 March 2025 are £80,904 (31 March 2024, £73,127). It is the charity's policy to maintsin
sufficient financial reserves to cover working capital, any future adversity and in particular for upgrading facilities.
REFERENCE AND ADMINISTRATIVE DETAILS
Charlty name and r•gl8tratlon numbor.. Leeds Bridge Club Trust 1161317
The Gharity carries out certain non-contractual bridge matters under the name Leeds Bridge Club.
Company reglstratlon number.. 9490140
Prlnclpal and reg18tered offlce: Moor Allerton Sports & Social Centre, Stonegate Road, Leeds LS17 6EL
Director8 & Tru8tee8'. BS Frledman, J Hayward, W Holmes, TW Read, and A Selman served during the year and
since the year end. HA Dickinson was appointed on 7 November 2024 and has served continuously since then. In
accordance with the charity's Articles of Association, TW Read and W Holmes will retire and, being eligible, will
seek re-election by members at the Annual General Meeting on 6 November 2025.
Any qualifying person is eligible for election as a director and would be recommended for election by the exlsting
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 18 September 2025 and signed on its behalf by
TW 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 2025
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025
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 law) you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('th8 2006 Act'}.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your company's accounts
as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145{5>(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any materlal respect:
accounting records were not kept in respect of the company as required by sactlon 386 of the 2006 Act., or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requlrements of section 396 of the 2008 Act other than any
requirement that the accounts give a 'true and fair view, which Is not a matter considered as part of an
independent examination., or
the accounts have not been prepared in accordance with the Charities SORP (FRS1021
I have no cOn￿rnS 8nd 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 understanding of the accounts to be reached,
Jonathan Cros51ey FCA
Brays Chartered Accountants, Riverview Court, Castle Gate, Wetherby, LS22 6LE
Date.. 19 September 2025

Leeds Bridge Club Trust
Statement of Financial Activity including Income and Expenditure
Account for the year ended 31 March 2025
2025
Unrestrlcted
fund
2024
Unrestricted
fund
Not8s
INCOMING RESOURCES
Interest on bank deposits
Yorkshire League matches
Lessons
Membership subscriptions
Table money
other income
1,775
1,506
3,055
1,417
23,876
2,413
1,035
1,451
4,484
1,292
24,375
902
Total incoming resources
34,042
RESOURCES EXPENDED
Area hlre charges & operating lease rental
Bridge software & equipment
Bridge supplies
Contribution to MASSC expenses
Yorkshire League matches
UM fees
Teaching
Other expenses
2,730
980
119
9,454
3,065
2,907
200
6,810
2,677
300
462
7,659
2,283
3,043
8,231
Total resources expended
26,265
24,655
NET INCOMING RESOURCES
7,777
8,884
FUND BROUGHT FORWARD AT 31 MARCH
73,127
64,243
FUND CARRIED FORWARD AT 31 MARCH
80,904
The notes on pages 7 to 10 fonn part of these financi81 st8tements.

Leeds Bridge Club Trust
Balance Sheet as at 31 March 2025
2025
Unre8trlcted fund
2024
Unrestricted fund
Not8s
FIXED ASSETS
Tangible assets
15,992
18,466
CURRENT ASSETS
Debtors
Investments
Cash at bank
Total currgnt assets
305
37,459
10
33,000
39,138
72,138
81,824
LIABILITIE8
Creditors.. amounts falling due within 1 year
11
Net current assets
64,912
54,661
Total net a6sets
FUNDS OF THE CHARITY
Unrestrlcted funds
The charitsble company is entitled to exemption from audit under Section 477 of the Companies AGt 2006 tor the
year ending 31 March 2025.
The members have not required the charitsble company to obtain an audit of its financial statements for the year
ending 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees and directors acknowledge their responsibilities for..
ensuring that the charitable 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 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 special provisions of Part 15 of the
Companies Act 2006 relating to small ¢haritsble companies and with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102).
The financial statements were approved by the Board of Trustees on 16 September 2025 and wer8 signed on Its
behalf by.
ead, Director
The not8s on pages 7 to 10 form part of the financi81 sÉat8m8nts.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2025
1 ACCOUNTING POLICIES
Basls of Accountlng
The financial statements have been prepared under the historical cost convention and in accordance with
the Statement of Recommended Practice 'Charities SORP (FRS 102),, applicable accounting Standards,
the Charities Act 2011 and the Companies Act 2006.
Incoming resources
Income is recognised where there Is entitlement, certalnty of recelpt and the amount can be measured wlth
sufficient reliability.
Investment income is recognised on a receivable basis.
Resources expended
Liabilitie8 are recognised as soon as there is a legal or constructive obligation comrnitting 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. Irrecoverable
VAT is included in the cost of the items to which it relates.
Flxed assets
Individual fixed assets are capitalised at cost and depreciated over their useful economic lives on a straight-
line basis as follows..
Teaching room
Furniture and fixtures
Computer and electronic equipment
7.50h
Cash at bank
Cash at bank includes cash on deposit with a maturlty of one month or less.
D8btor8 and cr8ditor8 receivablelpayablo within one year
Debtor8 and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
Unrestrlctsd funds
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
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 thereto.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2025
OTHER INCOME
202S
2024
Miscellaneous
Christmas party
799
1,614
142
760
902
CONTRIBUTION TO MASSC EXPENSES
Moor Allerton Sports & Social Centre (MASSC) is a separate registered charity (no 1179842) providing
educational and recreational facilities for the inhabitsnts of Leeds Metropolitan District and surrounding
area. The charity is a group member of MASSC, pays a contribution determined annually towards the
expenses of MASSC and has the exc5usive use of the bridge suite at the premises at Stonegate Road
which it uses for its own purposes.
Members of the chartty also effect separate membership of MASSC and enjoy the general facllltles they
provide.
OTHER EXPENSES
2026
2024
Bank charges
Charitable & other events
Christmas paty
Computer and internet expenses
Depreciation
Independent examination
Insurance
Miscellaneous
Online Tournament Director charges
Online Platform Provider charges
Postage and stationery
Repairs and maintenance
148
367
1,622
160
177
646
644
2,626
1,020
489
454
930
597
163
325
2,474
1,020
517
402
142
6,810
8,231
TRUSTEE REMUNERATION AND EXPENSES AND RELATED PARTY TRANSACTIONS
No trustees expenses have been incurred and no trustee re￿iVed remuneration or other benefit from their
work with the charity
There are no related party transactions in the reporting period that require disclosure.

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2025
CORPORATION TAX
The charity is exempt 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
Teachlng
room
Furnlture
& flxtures
Computer
equipment
Total
COST
As at 1 April 2024
26,751
7,204
4,712
38,667
Additions In period
Disposals in period
As at 31 March 2025
7,204
DEPRECIATION
As at 1 April 2024
9,027
6,461
4,712
20,200
Charge in period
Eliminated on disp08als
2,008
468
2,474
As at 31 March 2025
11,033
6,929
22 674
NET BOOK VALUE
As at 31 March 2025
274
As at 31 March 2024
742
DEBTORS
2025
2024
Prepayments and accrued income
305
305

Leeds Bridge Club Trust
Notes on the Accounts for the year ended 31 March 2025
10
INVESTMENTS
Current asset 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.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Accruals and deferred income
Membership fees in advance
Duplicate sessions purchased in advance
2,203
3,760
10,949
2,474
4,600
10,403
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 Retsil Price Index from March 2019 that is repayable in the event of a sale of the
whole propety or MASSC entering into receivership. The directors consider such eventualltles to be remote
and no value has been placed on this asset in the accounts.
10