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Cheltenham
Bridge
Club
Trustees Annual Report and Accounts
For the year ending 31 December 2025
Cheltenham Bridge Club CIO
Registered Charity 118825

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## **Contents** 

## Table of Contents 

**Report of the Trustees** ............................................................................................ **1** Governing Document ............................................................................................ 3 Objectives and Activities …………………………………………………………………………………3 Governance and Management …………………………………………………………………………3 Trustees ……………………………………………………………………………………………………….4 Achievements and Performance ………………………………………………………………………5 Membership      ………………………………………………………………………………………………6 Premises  ……………………………………………………………………………………………………..6 Reserves ………………………………………………………………………………………………………6 Values and Strategy ……………………………………………………………………………………….6 Financial     ……………………………………………………………………………………………………7 **Independent Examiners’ Report to the Directors of the Trustee Company for the Year Ended 31 December 2025** ………………………………………………………….……………9 Respective responsibilities of trustees and examiner …………………………………………9 Basis of independent examiners’ report    …………………………………………………...……9 Independent examiners’ statement …………………………………………………………………9 **Statement of Financial Activities** …………………………………………………………………….10 **Balance Sheet** ……………………………………………………………………………………………..12 **Statement of Accounting Policies** …………………………………………………………………14 **Notes to the Financial Statements** …………………………………………………………………16 

Annual Report to the Charities Commission 1.1.25–31.12.25 



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## Report of the Trustees 

## Governing Document 

Cheltenham Bridge Club is a charitable incorporated association (CIO) which operates under a Constitution registered with the Charity Commission on 31 March 2020 and modified on 12 May 2021 and 27 April 2022.  This Constitution closely follows guidance from the Charity Commission and the English Bridge Union. The registration number for the charity is 1188825. It is constituted under the law of England & Wales and operates in that jurisdiction. 

The Constitution provides that the trustees of the Club shall manage the affairs of the Club and may for that purpose exercise the powers of the Club in accordance with its Constitution.  The Constitution provides that there shall be a minimum of five trustees and a maximum of seven. 

Pursuant to Clause 25 of this Constitution, the CIO has instituted Rules, approved by the members, for running the operation. Under these Rules, day-to-day operational details are delegated to a Management Committee, who are responsible for implementing decisions ratified by the trustees. 

## Objectives and Activities 

Cheltenham Bridge Club (the Club) owns and maintains premises for the purposes of providing bridge playing opportunities for its beneficiaries, and for the teaching of bridge. 

The objectives of the Club, as set out in the Constitution, are: 

- The advancement of amateur sport by promoting the game of bridge for the benefit of residents of Cheltenham and the surrounding area; and 

- The provision of facilities for the learning, teaching and playing of bridge for the benefit of the residents of Cheltenham and the surrounding area with the object of improving conditions of life. 

## Governance and Management 

The operational activities of the CIO started on 1 May 2021 when it acquired the undertaking and all the assets and liabilities of Cheltenham Bridge Club, an unincorporated association, as a result of a vote of the members of the unincorporated association on 28 April 2021 to transfer the undertaking, assets and liabilities to the CIO. 

Membership of the Club is open to anyone who is interested in furthering its purposes and accepts the responsibilities of membership set out in the Rules. 

The trustees, officers and Management Committee are elected by the members of the Club at the Annual General Meeting of the Club. The officers of the Club are the Chairperson, Secretary and Treasurer. The officers are members of the Management Committee, and the Chairperson and Treasurer are trustees of the Club by virtue of their respective offices. In addition, there are up to five independent trustees who are not members of the Management Committee. 

The elected charity trustees shall hold office for a term of three years and may stand for re-election a further two times.  Vacancies arising among the elected charity trustees may be filled by election 

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by the members of the Club at the Annual General Meeting. During the year, additional or replacement trustees may be appointed by the members of the Club or of the other trustees of the Club. The maximum number of trustees is seven. 

In planning the Club’s activities, the trustees kept in mind the Charity Commission’s guidance on public benefit. 

The Club is affiliated to the English Bridge Union (registered company number 358588) and, by virtue of this affiliation, members of the Club are also members of the Gloucestershire County Bridge Association. 

## Trustees 

The officers and trustees of the Club at 31 December 2025 were: 

- Alan Wilfred Wearmouth Chairperson of Trustees Became a trustee on 28 April 2021 

- Helen Janet Bryant Secretary of Trustees Became a trustee on 28 April 2021 

- Nigel Foster Burton Became a trustee on 28 April 2021  Ashok Kumar Kwatra Became a trustee on 9 April 2022 

- Sophie Jaques Chair of the Management Committee and ex officio Trustee Became a trustee on 30 April 2024 

- Angela Gatliff Treasurer of the Club, and ex officio Trustee. Became a trustee on 30 April 2024 

- Alastair Edward Emery Catchpole Became a trustee on 26 April 2025 

During the year ending 31 December 2025, the following individual was also a trustee of the Club: 

- James Anthony Elliot Simons 9 April 2022 - 30 April 2025 

All trustees were briefed on the role of trustees of Cheltenham Bridge Club, given copies of the governing documents of the Club, and referred to the guidance on the Charity Commission website relating to becoming a trustee and to the guidance on public benefit. 

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## Achievements and Performance 

During 2025 the Club has scheduled ten regular competitive face-to-face bridge tournaments every week, and two online competitive games, as well as sessions offering mentored playing experience to the beginners and improvers participating in the Club’s bridge tuition programmes. Overall participation in 2025 showed a slight decline (under 2%) compared with 2024, and a fall of around 10% compared with 2019, before the Covid pandemic.  This decline is consistent with the countrywide trend, which is partly attributed to demographic factors and partly the increased availability and popularity of online bridge games. 

Club players are able to choose for themselves which session best suits their experience and ability. Visitors are welcomed. Two of the most popular regular face to face sessions are “Gentle” which provide less experienced players, many of whom have learnt bridge with the Club, a friendly and less formal introduction to club tournaments.  Members and visitors also enjoy the friendly ambience, the elegant surroundings of the clubhouse, and the professional catering services which were a very popular innovation during the year. 

Learning bridge and teaching bridge at all levels will always represent a core element of the Club’s activities.  The Club’s bridge programme is publicised and offered to as wide a clientele as the Club can manage. The programme currently includes: 

- A full year course of lessons from beginner to improver, 

- A second year course taking the improver to club player level; 

- An intensive course covering the first year programme in two full (and challenging) weekends, and a similar course covering the second year programme in two weekends. 

- A full day “Tweak to Transform” seminar programme for club players 

- Regular “Play and Discuss” sessions where experienced members play, discuss, and share their experiences with fellow members. These sessions have consistently sold out during 2025. 

- “Ask the Experts” articles on the Club’s website where members submit interesting hands and dilemmas to the Club’s expert players for their comment. 

In accordance with our stated charitable aim of encouraging bridge-playing in Gloucestershire, during the year, the Club welcomes U3A groups who use our premises and equipment.  During the year the Club held charity pairs tournaments promulgated by the English Bridge Union as well as various county bridge events.  The Club hosted the Midland Counties Bowl, run by the GCBA, in June 2025, with such exemplary organisation and catering that the English Bridge Union has invited the Club to host a national competition, the Garden Cities Regional Final, in 2026. We congratulate the Club’s “A” team on winning the prestigious National Inter-Club Knock Out (NICKO) trophy for the 2024-5 season. 

The 59[th] Cheltenham Bridge Congress, open to all players, took place in August 2025 and attracted a higher attendance than in 2024. Once again, the 9-High Congress events for less experienced players were particularly successful and popular. The Congress realised a useful profit for the Club, as well as taking £155 in donations to Gloucestershire Youth Bridge. 

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The annual Bournemouth bridge holiday was again sold out completely and remains a popular service to members. 

Throughout 2025 the Club has had the benefit of the services of Steve Bunker, our salaried Operations & Development Manager. We are grateful for all Steve’s hard work and to the enormous contribution which he makes to the upkeep, activities and development of the Club.  He is entitled to much of the credit for the successes just described. 

The Club continues to rely upon and to value the efforts of a wide range of volunteers who perform various tasks ranging from serving as charity trustees or on the Management Committee, directing sessions of play, attendance as standby partner at several of the regular bridge sessions, preparing boards for sessions, helping with the learning and development programme and helping to maintain the building, where there have been a number of challenges during the year, including emergency repairs to the flat roof of the Derek Rue Room and a series of lift malfunctions. 

Membership fees and table money are determined by the membership at the Club’s Annual General Meeting. At the 2025 AGM members agreed that there should be no increase in the annual membership fee but that table money should be increased (for the first time since 2017) by £1. 

## Membership 

At the end of the year 2025 there were 535 full members (2024 – 535) and 57 Student members (2024 – 34) making a total of 592 members of the CIO. 

## Premises 

The Club is the registered owner of freehold premises at 4 Tivoli Road, Cheltenham GL50 2TG. The Club’s principal office is at this address 

## Reserves 

The Trustees consider it is appropriate to provide for the retention of reserves as follows: 

- An operational reserve of £50,000 to cover an unforeseen short- or medium-term cessation, or forced relocation, of the bridge-playing and teaching activities taking place in the Club premises, and 

- A sinking fund of £100,000 to cover the anticipated costs of a managed programme of refurbishment, repair and renewal of the Club premises, in view of their age and condition. 

## Values and Strategy 

In November 2025 the following statements were approved by the Trustees and circulated to all members of the Club: 

## **Our Mission** 

(1) The advancement of amateur sport by promoting the game of Bridge for the benefit of the residents of Cheltenham and the surrounding area and 

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(2) The provision of facilities for the learning, teaching and playing of Bridge for the benefit of the residents of Cheltenham and the surrounding area with the object of improving conditions of life. 

## **Our Core Values** 

Inclusivity and Welcoming Spirit – open to all 

Community and Friendship – build connections 

Learning and Growth – lifelong learning at every level 

Excellence and Fair Play – integrity and high standards 

Sustainability and Stewardship – safeguarding our future 

Valuing effort – supporting volunteers and training activities 

## **Our Vision** 

By 2030 Cheltenham Bridge Club CIO will be 

- a thriving community hub, where people of all ages come to learn, play and enjoy Bridge 

- a vibrant, welcoming and sustainable centre for Bridge activities 

- fostering friendship, learning, volunteering and connection 

- a provider of excellent teaching, development, outreach and partnership 

- open to all ages and abilities 

- inspiring a life-long love of Bridge, and 

- a recognised part of Cheltenham’s cultural life. 

## Financial 

The club remains in a healthy financial position. 

- The Club owns its freehold premises free of mortgage and has repaid borrowing taken out for past improvements to the premises 

- Cash on deposit amounted to £214,000 on 31 December 2025, and total cash at bank was approximately £216,000. 

- After providing for its current liabilities, the Club enters 2026 with net cash levels around £152,000 

- The Club’s surplus for the twelve months of 2025 was £5,000. This was better than we had anticipated because of the increase in table money, additional training courses and IT expenditure which has been deferred until 2026. 

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- As the Club starts to work towards the goals set for 2030, the charity trustees expect that in 2026 it will make a loss on charitable activities of the order of £15,000, assuming regular income and expenditure is in line with 2025.  This comprises around £5,000 of depreciation and £10,000 outgoings. Expenditure is envisaged on additional maintenance, renewal and improvement work on the building, as anticipated in the decision to reserve a sinking fund. Ways of increasing the Club’s operational income are under consideration, such as the provision of additional playing sessions. 

- There has been little movement on fixed assets with new filter coffee machines being the only addition 

## **Declaration** 

**The charity trustees declare that they approve the report and accounts for the period ending 31 December 2025 on                                                     2026.** 10/3/2026 


**Signed** 

## **Alan Wearmouth, Chairman on behalf of the Trustees** 

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Independent Examiners’ Report to The Directors of The Trustee Company 

## For the Year Ended 31 December 2025 

I report on the accounts of Cheltenham Bridge Club for the year ended 31 December 2025, which are set out below. 

## Respective responsibilities of trustees and examiner 

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act)) and that an independent examination is needed. It is my responsibility to: 

- examine the accounts (under section 145 of the Act); 

- to follow the applicable directions given by the Charity Commission (under section 145(5)(b) of the Act); and 

- to state whether particular matters have come to my attention. 

## Basis of independent examiners’ report 

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. 

## Independent examiners’ statement 

In connection with my examination, no material matter has come to my attention which gives me cause to believe that, in any material respect: 

- the accounting records were not kept in accordance with Section 130 of the Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, 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. 

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 understanding of the accounts to be reached. 

10/3/2026 

………………………… 

**Martin Howard FCA Date:** …………….. 

**Hazlewoods LLP Chartered Accountants** 

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## Statement of Financial Activities 

## **Cheltenham Bridge Club CIO** 

**For the year ended 31 December 2025** 

|**Income from charitable activities**<br>**Joining Fees and Subscriptions**<br>**Table Money**<br>UMS on free games<br>**Online income**<br>Online costs<br>**Learners’ sessions**<br>**Training Income**<br>Training fees<br>Catering, Stationery & Courses<br>**Net Training**<br>**Income**<br>**Rental Income**<br>**Catering income**<br>Catering costs<br>**Net catering**<br>**income**<br>Special events<br>**Holiday net Income**<br>**Donations and Fundraising**<br>**Investment Return**<br>**Other Income**<br>**Congress**<br>Congress<br>expenses<br>**Total Income**|**2025**<br>**£**<br>**income**<br>**10,793**<br>**49,653**<br>**4,357**<br>**4,343**<br>**30,215**<br> <br>**5,927**<br>20,177<br>773<br>**4,783**<br>**251**<br>**-**<br>**3,229**<br>6,388|**2025**<br>**£**<br>**direct**<br>**costs**<br>(230)|**2025**<br>**£**<br>**net**<br>**10,793**<br> <br>**49,423**<br> <br>**3,066**<br>**4,343**<br> <br> <br> <br>**17,397**<br>**5,927**<br> <br> <br>**847**<br> <br>**164**<br>**4,783**<br>**251**<br>**-**<br>**3,229** <br> <br>**923**|**2024**<br>**£**<br>**income**<br>10,966<br>41,182<br>4,131<br>3,049<br>17,610<br>5,182<br>18<br>4,344<br>4,604<br>561<br>809<br>3,033<br>-|**2024**<br>**£**<br>**direct**<br>**costs**<br> <br>(240)<br>(1,379)<br>(6,460)<br>(647)|**2024**<br>**£**<br>**net**<br>10,966<br>40,942<br>2,752<br>3,049<br>10,502<br>5,182<br>-3,002<br>2,427<br>4,604<br>561<br>809<br>3,033<br>-|
|---|---|---|---|---|---|---|
|||(1,291)|||||
|||(12,273)<br>(545)|||||
|||<br>(19,330)|||(3,020)||
|||<br>(609)|||(1,917)||
|||(5,465)|||<br> <br> <br> <br> <br>-||
||**140,889**||**101,146**|95,488||81,824|



Expenditure is shown on the next page 

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|**Expenditure**<br>**Note**<br>Bridge Stationery<br>Equipment Repairs<br>IT Consultancy<br>Other IT Costs<br>Prizes, entry fees<br>Directors Course Costs<br>Surplus on assets disposal<br>Depreciation, Bridge Equipment<br>3<br>**Total Bridge Costs**<br>Building Repairs & Maintenance<br>Depreciation, Plant and Other<br>Equipment<br>3<br>Cleaning<br>Insurance<br>Refuse & water charges<br>Telephone and Internet<br>Utilities<br>**Total Occupancy Costs**<br>Bookkeeping and Accountancy<br>Professional Services<br>Payroll costs<br>**Total Administrative Costs**<br>Youth Bridge Costs<br>Credit card and bank charges<br>Payments to charities from events<br>Sundry Expenses<br>**Total Other Costs**<br>**Total Expenditure**<br>**Surplus from charitable activities**<br>2|**2025**<br>974<br>530<br>-<br>1,340<br>202<br>-<br>(25)<br>1,852<br>£4,873<br>21,744<br>3,474<br>13,440<br>3,112<br>1,914<br>600<br>4,711<br>48,995<br>1,412<br>41<br>39,228<br>40,681<br>0<br>707<br>301<br>130<br>1,138<br>£95,687<br>**£5,459**|**2024**<br>938<br>1,306<br>-<br>1,051<br>113<br>-<br>-<br>1,668|
|---|---|---|
|||£5,076|
|||13,920<br>3,831<br>13,323<br>2,305<br>2,262<br>600<br>3,627|
|||39,868|
|||1,369<br>2,956<br>8,640|
|||12,965|
|||0<br>205<br>739<br>145|
|||1,089|
||||
|||£58,995|
||||
|||**£22,829**|



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## Balance Sheet 

## Cheltenham Bridge Club Charitable Incorporated Organisation 

|**As at 31 December 2025**<br>**Fixed Assets**<br>Investment<br>**Tangible Assets**<br>Buildings<br>Plant<br>Bridge Equipment<br>Other Equipment<br>Furniture & Fittings<br>**Total Tangible Assets**<br>**Total Fixed Assets**<br>**Café Stock**<br>**Debtors and Prepayments**<br>Debtors<br>Accrued income<br>Prepayments<br>**Total Debtors and**<br>**Prepayments**<br>**Cash at Bank and in Hand**<br>Deposit Account<br>Current Accounts<br>**Total Cash at Bank and in Hand**<br>**Total Current Assets**|**2025**<br>**£**<br>-<br>217,236<br>2,507<br>3,947<br>836<br>3,394<br>**227,920**<br>**227,920**<br>**588**<br>2,166<br>-<br>1,174<br>**3,340**<br>213,502<br>2,884<br>**216,386**<br>**220,314**|**2024**<br>**£**<br>-|
|---|---|---|
|||217,236<br>5,013<br>5,799<br>81<br>4,266|
|||**232,396**|
||||
|||**232,396**|
|||**-**|
|||-<br>-<br>1,129|
|||**1,129**|
|||195,029<br>5,160|
|||**200,189**|
||||
|||**201,318**|



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## **Liabilities** 

|**Current Liabilities**<br>Accounts Payable<br>Accruals<br>2024 Subscriptions/Training in Advance<br>Member Deposits<br>Holidays Holding Account<br>VAT<br>**Total Current Liabilities**<br>**Net current assets**<br>**Net Assets**<br>**Unrestricted funds**<br>See note 2<br>Surplus Brought Forward<br>Surplus for the Year<br>**Surplus Carried Forward**|2,703<br>4,955<br>17,701<br>9,560<br>26,780<br>6,784<br>**68,483**<br>**151,831**<br>**379,751**<br>374,292<br>5,459<br>**£379,751**|1,962<br>5,305<br>13,420<br>9,088<br>24,706<br>5,202|
|---|---|---|
|||**59,421**|
||||
|||**141,897**|
||||
|||**374,293**|
|||351,464<br>22,829|
|||**£374,293**|



The financial statements set out on pages 9 to 15 were approved by the Trustees on 10/3/2026 and were signed on its behalf by: 


Alan Wearmouth 

Chair of Trustees 

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## Statement of Accounting Policies 

The principal accounting policies have been applied consistently in dealing with items which are considered material in relation to the CIO’s Financial Statements. 

## **Basis of preparation** 

The Financial Statements have been prepared in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (update bulletin 1 applying FRS 102) and the Charities Act 2011. They have been prepared on the historical cost convention.  The format of the Statement of Financial Activities has been simplified when compared with last year, to enable members to see more easily the performance of the club. 

## **Going concern** 

The trustees of the charity believe that the charity has adequate resources to continue in operational existence at for at least 12 months from the date the report and accounts are approved and continues to use the going concern basis of accounting in preparing the annual Financial Statements. 

## **Fund accounting** 

Unrestricted funds are the charity’s general funds that are available for use at the trustees’ discretion in furtherance of any of the charity’s objectives. Within the unrestricted funds is a designated fund that relates to the legacy received by Cheltenham Bridge Club from the late Derek Rue.  These funds have been set aside for training and refurbishment purposes.  The movements in this designated fund during the year are shown in note 2 to the accounts. 

## **Incoming resources** 

All income is recognised once the CIO has entitlement to the funds, it is probable that the income will be received, and the amount of income can be measured reliably.  Holiday deposits are held in a holding account and recognised as income once the holiday has taken place.  Payments into player accounts are recognised as income when the player has taken part in a chargeable session.  Income from Bridge Base Online is recognised on an accruals basis. 

We are affiliated to the EBU and so everyone who plays at the club is required to pay a Universal Membership Subscription (UMS) to the EBU on every occasion they play at the club. We collect this on behalf of the EBU with our table money fee and the EBU collect it from us monthly.  It is not part of our income and the presentation has been adjusted to reflect this, both in 2025 and for the comparative figures. This change does not affect the net result. The UMS was 46p per game pre-1st April and 47p after that. 

## **Expenditure** 

Expenditure is recognised when a liability is incurred, when there is a legal or constructive obligation committing the charity to the expenditure and the obligation can be measured reliably. 

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## **Tangible fixed assets and depreciation** 

The CIO owns the freehold property at 4 Tivoli Road, Cheltenham, Gloucestershire, GL50 2TG. The property is an operational asset and is stated at a historic carrying value.   The club premises were valued in July 2024 at £1.5 million 

Other tangible fixed assets, comprising plant (principally the lift) office and bridge furniture and playing equipment (see note 3), are stated at cost less accumulated depreciation. The CIO capitalises assets with a cost of £500 or more and an expected useful life of at least three years. 

Depreciation for assets other than the freehold property is charged on a straight-line basis at the following rates: 

Plant and machinery 10 years Fixtures and fittings 10 years Bridge and other equipment 5 years 

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## Notes to the Financial Statements 

Year ended 31 December 2024 

## **1. Trustee remuneration, staff costs and contribution made by volunteers** 

During the period under review 

- i) No remuneration nor any expenses were paid to any of the Trustees. 

- ii) Total staff costs were £40,516.  There was one permanent employee and two occasional workers in the cafe. 

- iii) The CIO was managed and operated almost entirely by volunteers, together with the Operations and Development manager. 

The teaching programme was delivered by self-employed tutors, the cost of which is shown as “training fees” in the Statement of Financial Activities. 

The work of the management committee, and day to day directing of bridge sessions were performed by volunteer members of the CIO.  Without the contribution made by volunteers, it is likely that the CIO would have had an excess of expenditure over income. 

## **2. Unrestricted funds allocation** 

|General Fund<br>Maintenance Reserve<br>Contingency Reserve<br>Derek Rue Training Fund<br>|**Surplus at**<br>**start of**<br>**year**<br>**Allocation**<br>**for the**<br>**year**<br>**Surplus**<br>**carried**<br>**forward**<br>308,256<br>(21,450)<br>286,806<br>40,000<br>10,000<br>50,000<br>20,000<br>20,000<br>40,000<br>6,036<br>(3,091)<br>2,945|
|---|---|
||**£374,292**<br>**£5,459**<br>**£379,751**|



The maintenance reserve is made up of £50,000 set aside for large scale maintenance to the premises at 4 Tivoli Road. 

The contingency reserve is made up of £40,000 set aside for any unforeseen short- or medium-term cessation, or forced relocation, of the bridge-playing and teaching activities taking place in the Club premises. 

The Derek Rue training and refurbishment funds are in relation to a legacy payment from said individual, to be utilised for specific training and refurbishment costs. 

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## **3. Fixed Assets** 

The building represents the club premises which is an operational asset and is carried at historical cost.  The club premises were valued in July 2024 at £1.5 million 

|**Cost**<br>Balance b/f<br>at 1.1.25<br>Additions<br>Disposals<br>Balance c/f<br>at<br>31.12.25<br>**Depreciation**<br>Balance b/f<br>at 1.1.25<br>Charge for the<br>period<br>On disposals<br>Balance c/f<br>At<br>31.12.25<br>**Net book value**<br>at<br>31.12.25<br>Net book value<br>at 1.1.25|**Building**<br>**Plant**<br>**Furniture**<br>**&**<br>**Other**<br>**Bridge**<br>**Total**<br>**(lift)**<br>**Fittings**<br>**Equipment**<br>**Equipment**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>217,236<br>25,066<br>26,767<br>4,284<br>20,340<br>293,695<br>-<br>-<br>-<br>850<br>-<br>850<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|
||**217,236**<br>**25,066**<br>**26,767**<br>**5,134**<br>**20,340**<br>**294,545**|
||-<br>20,052<br>22,501<br>4,203<br>14,541<br>61,299<br>-<br>2,507<br>872<br>95<br>1,852<br>5,326<br>-<br>-<br>-<br>-<br>-<br>-|
||**-**<br>**22,559**<br>**23,373**<br>**4,298**<br>**16,393**<br>**66,625**|
|||
||**217,236**<br>**2,507**<br>**3,394**<br>**836**<br>**3,947**<br>**227,920**|
|||
||217,236<br>5,013<br>4,267<br>81<br>5,799<br>232,396|



17 

