2021-03-31-accounts

Trustees’ Annual Report for the period from 01 Apr 2020 to 31 Mar 2021 Period end date Charity name: Halifax Bridge Club C.I.O. Charity registration number: 1185172 Objectives and Activities

Reference and Administrative details

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Charity name Halifax Bridge Club C.I.O.
Other name the charity Halifax Bridge Club
uses
Registered charity 1185172
number
Charity’s principal 44 Prescott Street, Halifax, West Yorkshire HX1 2QW.
address
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Summary of the purposes of the charity Para 1.17 For the public benefit
as set out in its governing document (1) the advancement of amateur sport by promoting the game of bridge for
the benefit of the residents of Halifax and the surrounding area.
(2) the provision of facilities for the learning, teaching, and playing of bridge
for the benefit of the residents of Halifax and the surrounding area with the
object of improving conditions of life.
Summary of the main activities in Para 1.17 and The teaching, and playing of bridge for the benefit of the residents of Halifax
1.19
relation to those purposes for the and the surrounding area, including contributing to the sustainability of county
public benefit; the activities identified and national Bridge associations
in the accounts.
Statement confirming whether the Para 1.18 Yes
trustees have had regard to the
guidance issued by the Charity
Commission on public benefit
Additional information (optional)
You may choose to include further statements where relevant about:
Policy on grant making Para 1.38 We do not make grants
Policy on social investment including Para 1.38 We will keep a substantial investment in Calderdale Credit Union
program related investment
Contribution made by volunteers Para 1.38 All the charity’s activities are carried out by volunteers
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other

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. SORP Para 1.2

Despite a global pandemic and the premises being closed, the club has still managed to provide over 8000 online player sessions for its members and beginners. Financially, even though there was no income for the first 2 months of the financial year, annual subscriptions being suspended, reduction of table money to £2, table money now being paid on average 1 month in arrears, paying irregular costs of roof repair of £2142, solicitor fees for conversion to a CIO of £697, overpayment to Npower of £2000, the club has still made an operating surplus not including any government grants. The past year has been challenging with lockdown from the pandemic resulting in online club activities for both play and general communications.

Highlighted below are the major events over the course of the year:

Online Bridge

Online bridge is a new experience for many players, but we persisted and now the online players exceed previous F2F weekly numbers. We use BBO and RealBridge and have trialled Pianola for a period as a platform, but we have also researched the possibilities of using Bridge Club Live, and Trickster, but the latter were not suitable for duplicate bridge at the time. Another result of online bridge for members is lack of communications and socialising. Meetings are only done through Zoom video link, and it was felt that the Board was losing touch with its members. In January, we started quarterly Zoom meetings where members can voice any concerns or topics for discussion in an open forum.

Complaints/Appeals

The motto for all players is always to be kind and tolerant towards their partners, opponents, and TDs. Overall, there have been few official complaints or disputes. The subjects of slow play, inadequate or no explanations of bids and ‘Undo” were the main bugbear of players. As we became more familiar with the workings, rules and guidelines of the various platforms, quality of play and tolerance improved. The complaints and appeals procedure have been updated to bring it into line for use both online and F2F situations.

Teaching Aids :

A Buddy system supported less experienced players with someone who could partner them to develop their confidence playing online. Wednesday evening sessions in September provided a more relaxed opportunity for Improvers to play on BBO. In February, Yorkshire Contract Bridge Association began its 10 weeks’ free teaching course to encourage anyone to learn bridge. The club used this opportunity to set up practice sessions for beginners and those whose courses abruptly ended due to Covid.

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Financial Review
Review of the charity’s financial Para 1.21 Despite a global pandemic and the premises being closed, the club has still
position at the end of the period managed to provide over 8000 online player sessions for its members and
beginners. Financially, even though there was no income for the first 2 months of the
financial year, annual subscriptions being suspended, reduction of table money to
£2, table money now being paid on average 1 month in arrears, paying irregular
costs of roof repair of £2142, solicitor fees for conversion to a CIO of £697,
overpayment to Npower of £2000, the club has still made an operating surplus not
including any government grants.
Statement explaining the policy for Para 1.22 Reserves are held with the NatWest bank for convenience and easy access. The
holding reserves stating why they are Skipton Building Society has to be closed as we are now a CIO. The holding will be
held invested in Calderdale Credit Union.
In due course the holdings will be used for new premises.
Amount of reserves held Para 1.22 £115434
Reasons for holding zero reserves Para 1.22
Details of fund materially in deficit Para 1.24
Explanation of any uncertainties about Para 1.23 No uncertainties.
the charity continuing as a going
concern
Additional information (optional)
The charity’s principal sources of funds Para 1.47 Members’ playing fees, Covid-related grants
(including any fundraising)
Investment policy and objectives Para 1.46 We may support measures to improve the local community
including any social investment policy
adopted
The principal risks facing the charity Para 1.46 Maintaining membership numbers, returning to face-to-face Bridge, relocation from
unsuitable premises
Other The charity began operating on 9 June 2020.
The charity was granted a dispensation from the requirement to have the accounts
scrutinised independently because it was only Covid-related grants that took us over
the statutory threshold.
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Funds held as custodian trustees on behalf of others - None

Structure, Governance and Management

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Type of governing document Para 1.2 Constitution
How is the charity constituted? Para 1.25 CIO
Trustee selection methods including details of Para 1.25 Volunteers, up to maximum of 7, (not including the Chairman, Secretary
any constitutional provisions e.g., election to and Treasurer) and via elections by members if volunteers exceed the
post or name of any person or body entitled to maximum.
appoint one or more trustees
Policies and procedures adopted for the Para 1.51 New trustees read Charity Commission guidance for Trustees
induction and training of trustees
The charity’s organisational structure and any Para 1.51
wider network with which the charity works
Relationship with any related parties Para 1.51 Member of English Bridge Union, and Yorkshire Contract Bridge Ass.
Names of the charity trustees who manage the charity
Trustee name Office (if any) Date appointed Date resigned
Stephen Cordingley Chair 3/11/20 (reinstated as 15/8/20
Chair)
Alice Zao Secretary 15/8/20
David Longworth Treasurer 15/8/20
Sue Dixon Treasurer to 29/12/20
29/12/20)
Grant Ward Chair (to 3/11/20) 15/8/20 20/4/21
Howard Gee 15/8/20 5/8/21
Christine Nicholson 15/8/20 6/4/21
Christopher Nicholson 15/8/20 6/4/21
Joan Eastwood 8/4/21
Richard Wood 8/4/21
Paul Simpkins 8/4/21
Michael Balmforth 15/8/20
Edward Lea Secretary 14/7/20
David Longley 4/8/20
Keith Wright 14/7/20
Corporate trustees – names of the directors at the date the report was None
approved
Name of trustees holding title to property belonging to the charity None
Names and addresses of advisers None
Exemptions from disclosure - Reason for non-disclosure of key personnel None
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details

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s) David John Longworth Stephen Cordingley
Position (e.g.,
Treasurer
Secretary, Chair, etc)
Date
16/11/2021
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Halifax Bridge Club 1185172

CC16a

Receipts and payments accounts

For the period from 06/09/2020 To 03/31/2021

Section A Receipts and payments

Unrestricted funds Restricted funds Endowment funds Total funds 1/4/20 to 8/6/20 1/4/19 to 31/3/20 to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £

A1 Receipts

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Playing Bridge
Bridge Sessions - Table Monies 16,405 - - 16,405 - 22,799
Subscriptions - - - - - 1,750
-
Social Activities -
Socials - - - - 373
Tea / Coffee / Bar - - - - 3,460
-
Miscellaneous Income - 1,505
Calderdale Grant - - - 10,000
BT Refund 22 - - 22 - -
Calderdale refund 21 21
Interest 266 - - 266 - -
- - - - - -
Sub total (Gross income for AR) 16,713 - - 16,713 10,000 29,887
A2 Asset and investment sales, (see table).
None - - - -
- - - - - -
Sub total [ - ] - - - - -
Total receipts 16,713 - - 16,713 10,000 29,887
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A3 Payments

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Playing Bridge
English Bridge Union (including BridgeBase Online) 7,249 - - 7,249 405 2,941
RealBridge 83 83 Jan Feb and March invoices paid 14 /4/21
Teams Fees 100 100 3,004
Teaching and Training (subsumed in EBU for CIO) - 2,105
21,837
Administrative Expenses -
Software and Service Licences 699 699 57 472
Legal and Professional Fees 697 697 2,963
Phone and Internet 158 158 82
Office/General Administrative Expenses 299 299
Printing, Postage and Stationery 21 21 738
-
Clubhouse -
Repair and maintenance 2,142 2,142 1,122
Electricity 1,338 1,338 696 - £1756.49 refund negotiated. About £190
Equipment - 264
Rates 212 212 21 337
Computer and IT Equipment Costs 414 414 1,003
Cleaning Expenses 1,926 Not previously disaggregated
Gas 717 717 Not previously disaggregated
Water 43 98
-
Miscellaneous Expenditure 38 38
Prize fund - 1,261
Trophies 413
Sundries 435
Social Activities -
Socials - - - - 252
Coffee Tea Bar 180 - - 180 3,501
Xmas Party - - - - 175
- - - - -
- - - - -
- - - - -
Sub total 14,391 - - 14,391 1,359 44,749
A4 Asset and investment purchases, (see
table)
- - - -
- - - -
Sub total - - - - - -
Total payments 14,391 - - 14,391 1,359 44,749
Net of receipts/(payments) 2,322 - - 2,322 8,641 - 14,863 55%
A5 Transfers between funds - - - - - -
A6 Cash funds at start of trading 113,112 - - 113,112 104,471 -
Cash funds this year end 115,434 - - 115,434 113,112 - 14,863
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Section B Statement of assets and liabilities at the end of the period

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Unrestricted Restricted Endowment Endowment 06/09/2020 04/01/2020
Categories Details funds funds funds funds
to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Old Current account - - - - 72,147.88 63,507.19
Business Account 14,204.15 -
Reserve Account 10,001.33 -
Liquidity (90day notice) 50,042.33 - - - -
Skipton B S 41,186.40 - - - 40,964.13 40,964.13
115,434.21 - - - 113,112.01 104,471.32
OK OK OK OK OK
Unrestricted Restricted Endowment
funds funds funds
Details to nearest £ to nearest £ to nearest £
B2 Other monetary assets - - -
- - -
Details Fund to which asset belongs Cost (optional) Current value (optional)
B3 Investment assets - -
- -
Details Fund to which asset belongs Cost (optional) Value at 31/3/21 Value at 9/6/21 Value at 1/4/20
B4 Assets retained for the charity’s own 44 Prescott St Unrestricted - £ 140,000 £ 140,000 £ 140,000
use
Fixtures and fittings including Computer and
Bridge Equipment Brought forward Unrestricted - £ 3,765 £ 3,765
Fixtures and fittings including Computer and
Bridge Equipment Addition Unrestricted £ 414 £ 414
£ 3,134 Written Down at 2
Bar Stock Unrestricted - £ 323 £ 646 Written down at 5
- -
Fund to which Amount due When due
Details liability relates (optional) (optional)
B5 Liabilities -
-
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Halifax Bridge Club - Budget 21/22

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20-21 21-22 Assumption
Playing Bridge
Bridge Sessions - Table Monies 16,405 20,000 Pro Rata 20-21
90% of
Subscriptions - 1,500 To be introduced at £10 per member members
Social Activities
Socials - 400 To reopen in October 21 to break even
Tea / Coffee / Bar - 4,000 To reopen in October 21 to break even
Miscellaneous Income
EON Refunds 1,800
Interest earned 266 133 Interest returns to be halved
Other -
16,671 27,833
Direct Costs of Playing Bridge
EBU, BBO, RealBridge 7,332 9,126 Ratio of costs to income same as 21-22
Teams Fees 100 400 More teams events
Prize fund 1,200
Trophies 500
Sundries 500
45% 7,432 11,726
Administrative Expenses
Software and Service Licences 699 734 Increase by 5%
Legal and Professional Fees 697 2,000 For valuations and planning application costs
Phone and Internet 158 166 Increase by 5%
Office/General Administrative Expenses 299 314 Increase by 5%
Printing, Postage and Stationery 21 22 Increase by 5%
3,236
Social Activities -
Socials - 400
Coffee Tea Bar 180 4,000
Xmas Party - 200
- -
- -
- 4,600
Clubhouse
Repair and maintenance 2,142 5,000 Sale / repair of clubhouse.
Electricity 1,338 700 £17pm while club shut, £100 while open
Covid Mediation 5,000 Covid protection, e.g. perspex screens. Chairs.
Rates 191 200
Computer and IT Equipment Costs 414 1,000 Bandwidth for blended F2F and online games
Cleaning Expenses 1,000 6 months
Gas 717 753
Water 43 200 Arrears to be paid off
13,853
To be funded from Cash Reserves, including
- 5,582
Defecit £18000 Calderdale Covid Support Grants
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Where the money went
Surplus
Fees to EBU et al.
One-off payments
Overheads
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HALIFAX AND DISTRICT BRIDGE ASSOCIATION ACCOUNTS 2019-20
Income and Expenditure Account Income and Expenditure Account
for year ending 31st March 2020 for year ending 31st March 2019
INCOME £ £ INCOME £ £
Bridge Sessions 22799.00 Bridge Sessions 21627.90
Less EBU &P2P&YCBA -2940.95 19858.05 Less competition fees -80.00 21547.90
Member subscriptions 1750.00 Member subscriptions 1640.00
1750.00 Less EBU &P2P -2131.08 -491.08
Net Income from playing & subscriptions 21608.05 Net Income from playing & subscriptions 21056.82
Training 97.50
Socials (Expenses £252.44 Income £373.50) 121.06 Socials -112.22
Tea/Coffee/Bar- Profit ( Note 1 ) 106.12 Tea/Coffee/Bar- Profit 605.12
Teams - Revenues 1040.00
Teams - Revenues -1116.59 Teams - Expenses -1916.50 -876.50
Teams - Expenses 1887.02 -770.43 Christmas party - Revenue 50.00
Christmas party - Revenue -40.00 Christmas party - Expenses -180.90 -130.90
Christmas party - Expenses 134.75 -94.75
Charitable Donations 0.00 Charitable Donations 98.50
0.00
Miscellaneous Income ( Note 2 ) 1504.60
TOTAL INCOME 22474.65 TOTAL INCOME 20738.32
EXPENDITURE
Rates, water & insurance ( Note 3) 337.46 EXPENDITURE
Gas & electricity 2605.63 Rates, water & insurance 2410.40
Printing, telephone, stationery, internet 737.93 Gas & electricity 2417.41
263.50 1311.79
Cards & boards Printing, telephone, stationery & internet
Cleaning expenses 1926.30 Cards & boards 38.40
Repairs & maintenance 1122.19 Cleaning expenses 1827.26
Fixtures & fittings & equipment 1002.57 Repairs & maintenance 818.82
Fixtures & fittings
1261.14 343.23
Prize fund
Training ( Note 4 ) 2105.24 Prize Fund 1217.00
Software and licences 472.38 Training
Charitable Donations 0.00 Software and Licences 474.57
Sundries ( Note 4) 3810.90 Charitable Donations 121.42
TOTAL EXPENDITURE 15645.24 Sundries 1054.94
Surplus/(Loss) after activities 6829.41
Less depreciation ( Note 5) -1450.26 TOTAL EXPENDITURE 12035.24
Interest received ( Note 6 ) 325.11 Surplus/(Loss) after activities 8703.08
Operating surplus/(Loss) 5704.26 Less depreciation -1450.23
Interest received 322.53
Operating surplus/(Loss) 7575.38
BALANCE SHEET
for year ending 31 March 2020
Fixed Assets £ £ BALANCE SHEET
Property – 44 Prescott Street 140000.00 for year ending 31 March 2019
Fixtures & fittings Fixed Assets £ £
@ 1 April 2019 5215.09 Property – 44 Prescott Street 140000.00
Additions 0.00 Fixtures & fittings
@ 1 April 2019 4512.94
Less depreciation (See Notes) -1450.26 Additions 2152.38
Fixtures and Fittings 31 March 2020 3764.83 Less depreciation -1450.23
Current Assets 5215.09
Bar stock in hand 646.00 Current Assets
Cash in hand 0.00 Bar stock in hand 678.39
Skipton Charity Account 40964.13 Cash in hand 194.01
Current account - Nat West 63507.19 Skipton Charity Account 40639.02
Current Account -Nat West 56738.38
105117.32 98249.80
Current Liabilities Current Liabilities
Teams -80.00
0.00 Rates -207.00
248882.15 -287.00
ACCUMULATION ACCOUNT 243177.89
As at year ending 31 March 2020 243177.89
Add Operating Surplus for Year 5704.26 ACCUMULATION ACCOUNT
As at year ending 31 March 2019 235602.51
As at year ending 31 March 2020 248882.15 Add Operating Surplus for Year 7575.38
As at year ending 31 March 2019 243177.89
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Questions Tea/Coffee/Bar

Opening stock - £646 Purchases ? Sales ? Written Off / Shrinkage. Anything still in date? Licence Paid - £180. Do we need to keep this live?

Insurance

Are we paying any?

Payments to SC and LS

699.94	Date	Type	No.	Payee
	05/03/2021	Expense	2021198	L Shaw
	17/02/2021	Expense	2021187	L Shaw
	24/12/2020	Expense	2021170	L Shaw
	08/12/2020	Expense	2021162	L Shaw
	13/11/2020	Expense	2021154	L Shaw
	09/10/2020	Expense	202146	L Shaw
	23/09/2020	Expense	202143	S Cordingley
	13/08/2020	Expense	202133	S Cordingley
	31/07/2020	Expense	202129	S Cordingley
	07/07/2020	Expense	202125	S Cordingley
	23/06/2020	Expense	202117	S Cordingley
	26/05/2020	Expense	202111	S Cordingley

Grant Ward

Analysis

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Fees to EBU et
7500
al.
Overheads 2750
One-off
2800
payments
Surplus 3350
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Forecast

Table Money
Subs
Reopening costs	7,500
EBU etc	9,526
Overheads	6,089
Sale / repair	5,000

Prizes and socials 1.900 30.OIS

Category Memo	Total
Ofce/General Administrative Expenses Ofce/General Administrative Expenses Ofce/General Administrative Expenses Ofce/General Administrative Expenses Ofce/General Administrative Expenses Ofce/General Administrative Expenses Teams Phone and Internet Phone and Internet Computer and IT Equipment Costs Webcam Phone and Internet Phone and Internet Computer and IT Equipment Costs Club Computer Grand Total Temporary ofce expenses for chair while club is shut due to Covid SC paid club's phone and internet from his personal account until we could get the club's contract changed.	29.00 29.00 29.00 29.00 29.00 145.00
	290.00
	100.00 35.99 35.99 129.99 35.99 71.98
	409.94
	249.00
	249.00
	948.94

[e-mail]

From: CS - Correspondence1 [e-mail] Sent: 27 July 2021 16:28 To: [e-mail] Subject: RE: HALIFAX BRIDGE CLUB: 1185172 CRM:0181240 Importance: Low

Dear Mr Longworth HALIFAX BRIDGE CLUB: 1185172

Thank you for your application for dispensation from the account scrutiny requirements of section 145 of the Charities Act 2011. Please accept my most sincere apologies for the delay in replying, we are experiencing some technical difficulties and workload issues.

A dispensation for the requirement to an independent examination is granted for HALIFAX BRIDGE CLUB: 1185172.

This dispensation is for the financial year ended 31 March 2021 and is permitted in the exceptional circumstances that have occurred this year.

The dispensation is given based upon the information provided by the trustees that:

• the exceptional circumstances outlined mean that an examination would be disproportionate;

• there are no constitutional or other requirements on the charity which require an audit; and

• the charity is not incorporated under company law.

The trustees must send the Commission the financial report and accounts of the charity for the financial year to which this applies quoting the date of this dispensation.

I hope this is helpful.

Kind regards Ann Marie Grayling Regulatory Authority

------------------- Original Message ------------------- From: PRDCRIdevelopment [e-mail]; Received: Tue Apr 13 2021 11:36:34 GMT+0100 (British Summer Time) To: PCG Forms (Queue) [e-mail]; Subject: [e-mail]&Subject: Form Submission - 000001 Enquiry Form. Submitted 13 Apr 2021 11:36:29

Enquiry Form Submitted: 13/04/2021 11:31:17

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Are you contacting us about a registered charity?

Yes

Charity Number

1185172

Charity Name

Halifax Bridge Club

Your name

David Longworth

Your email address

[e-mail]

Your telephone number 07736630082

Relationship to the charity

Trustee

What do you need to contact us about?

Requesting a waiver from audit

Have you read and followed guidance on GOV.UK about this?

Yes

What specifically do you need to contact us about?

We have "normal" income of ?16404 from members fees for playing Bridge, plus ?19.37 interest and ?21.60 refund of overpayment to BT.

However we also received a one-off Covid Grant from Calderdale Council in June 2020.This would put us above the ?25000 limit which triggers a need for an Independent examination.

In the circumstances, may we have a waiver from this requirement for this year.

What do you need from the Commission?

An authority to file accounts without independent examination

How are the trustees satisfied that this is in the best interests of the charity?

The independent examination will add nothing to the value or reliability of our accounts. It will simply reduce the value of the Covid Grant

- I have read and accept the commission's privacy terms.

I can confirm

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