KELVIN LoNE BRIDGE CENTRE Financial Ststements for the year ended 3151 March 2023 Contents Directors report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2022-23 The Direciors present their Report and financial siatements for the year ended 3151 March 2023. NAME. REGISTRATION AND GOVERNING DOCUMENT The Centre is an incorporated association limited by guarantee under the Companies Act 2006 (Company registration number Nl 6158881. governed by its Memorandum and Articles of As50cialion dated 30" November 2012. It5 registered office is Unil Al, 20 Heron Road, Belfast, N Ireland, BT3 9LE which is also its principal place of business. The company is registered as a charity with the Charity Commission for Northern Ireland, registration number NIC101823 and is recognised as a charity by HMRC within the meaning of Section S0611) of the Income and Corporation Taxes Act 1988 charitable reference number XT39156. DIRECTORS AND TRUSTEES The Director5 of the charitable company Ithe charity) are its Trustees for the purpose of charity law. The Director5lTrLFStees and officers serving during the year, and since the year end are- Appointed 1011212012 1011212012 1011212012 1710912018 2610912022 08101/2018 2610912022 2610912022 26/0912022 2610912022 2610912022 2410912013 1011212012 2410912014 0110312017 17109/2018 1710912018 Resigned Joan (Normal Irwin Joan Baird Rosemary Kilpatrick Diana Patterson John Forsythe Diane Greenwood Maryjohnston Janet Knipe Alan McKay Jean White Rosemary Whittley Derek Cannell Marie Edwards Elizabeth Scott Helen Hall Philip Dufton Roberta Madill Chairman Ifrom 17109120181 Treasufer Secretary Competition Secretary 26109/22 26109122 26109122 26109122 26109122 26109122 Director5rrrustees are elected at the AGM or may be co-opted during the year and serve up to the next AGM. Director5nrustees may see for a maximum of 8 consecutive year5. A Director may not be re-appointed until a period of one year ha5 elapsed except if the member5 delermine that it is in the interests of the Association lo allow such person to stand for re-election for a further term. The Cenlre has no employees- all tasks are carried out on a voluntary basi5 by the Board or other members. The Management Group (formed when ihe Centre closed due to COVIDI met once on 28 April 2022 and the Board met on three occasion5 during the year April 2022-April 202317 August 2022, 20 November 2022 and 15 January 20231. There was a meeting on 15 May 2023 Iheld to replace planned meeting in Aprill- Of those Direclor5lTrustee5 who seryed on the Board for the full year attendance was variable due to illness and Board meeiings being scheduled al times of major competiiion5 a situation which could not be avoided.
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2022-23 The Company Secretary is Sarah Witchell, who is not a member of the Board. OBJECTIVES AND AcnviTIES The Centre's Objects are exclusively for charitable purpose for the benefit of the public through: the advancement of amateur sport by promoting the game of bridge for the benefit of the residents of the Greater 8elfrdSt area-, the provision of facilities for the learning. leaching and playing of bridge for the benefit of the residents of the Greater Belfasr area with the object of improving conditions of life. The Centre provide5 facilities for learning and improving bridge playing. These facilities are advertised in the local press and club webslte. They include: Premises, tables, boards and bidding boxes: Course5 are run for beginners: Classes to improve skills and enjoyment of the game are organised: Club competitions are held over the course of the year: While open to all, participants predominantly tend to be those nearing retirement age who may wish to take up a new activity involving mental exercise rather than physical exercise. Benefit also arises from the social contact among older people. reducing isolation. creating opportunity to establish new friendships and for establishing playing partners. Overall. the facilities and activitie5 provided by the Kelvin Malone Bridge Centre offer both mental Stimulus and social contact. providing identifiable benefits for the participants. A membership Structure has been adopted purely for administrative purposes and for the better delivery of benefits. Membership in practice is cross community. open to all, with fee5 Set at the affordable level. Any potential harms are outweighed by the seThice benefit5 and alleviated through a formal process of regular risk a55e55ments alongside health and safety procedures. There are no private benefits to any individuals connected with the organisation. The Trustees have had regard lo the g¥Jidance issued by ihe Charity Commission under section 4lbl of the Charities Act (the public benefit requirement statutory guidance). ACHIEVEMENTS DURING THE YEAR MEMBERSHIP At 31" March KMBC had 211 paid up members. This reflects a net redurtion in the number of members of37. BRIDGE SESSIONS Face-to-Face IF2F) Monday evenings Wednesday afternoons Friday mornings and afternoons We have eight TDS who wn our four F2F sessions each week and on average we have 95 tables each month.
KELVIN MALONE BRIDGE CENTRE DIREcfoRS' REPORT 2022-23 Wirtual on BBO Tuesday evenings Saturday evenings We have a rola for four TDS to set up and run ihe BBO sessions each Tuesday and Saturday. These continue to be very populor, Providing a steady income for the Club. A great variety of player5 enter these sessions, some coming from Wales. Scotland and England. Competitions Kelvin took part in two F2F interclub duplicate sessions on 21 November 2022, and 27 February 2023. The Noreen Jack 5afver competition took place on 9, February 2023 and was well attended by club members with 9 tables playing. The Doreen Spence trophy competition look place over 4 session5 in April and May 2023 BRIDGE LESSONS We are delighted that once again we are able to offer bridge lessons thanks to John and Hilary Fefguson. These generally have been well attended though unfortunately there were not enough people interested in the Beginner5 session to allow these to run. Novices: Wednesday morninEs13-4 tables) Improvers: Thursday mornings 134 tables) BUILDINGSIINFORMATION TECHNOLOGYIDEAUNG BLrildings Tests undertaken include: Annually: 8as boiler. portable appliances. intruder alarm. fire alorm, emergency lighting and eKtinguishers Five yearly: fixed wiring All locks and window hinges serviced in June 2022. Information Technology We are always considering options for updating the WiFi facility and it is noted that a solution which Is both cheaper and provides a stronger WiFi signal has now been ider)tified. This will allow a radical change as to how we run our sessions electronically resulting in a simpler, quicker and less tedious process for all concerned. This new system will be introduced in the Summer of 2023. Two laptops were replaced in March 2023 Dealin8 Our equipment continues to run very successfully and given the fewer number of sets dealt we foresee no need to have the dealing machine seThiced this year. Dealing sessions continue on a four weekly basis on a Monday afternoon with teams of four or more ensuring a very smooth operation. SCHOOLS, BRIDGE PROJE There has been no further work in primary schools however. close involvement with, and Support of, the Junior section of NIBU conlinues.
KELVIN MALONE BRIDGE CENTRE DIREcfoRS' REPORT 2022-23 SOCIAL EVENTS Now that we are back lo F2F bridge we are in a p051tion to hold social events though always being oware of COVID guidelines. With this in mind we held the following: Children in Need Lunch Soup and sandwiches was served on Friday 18 November 2022. The total donation raised was £435. Christmas punch and rnince pies In place of the Christmas party we offered punch and mince pies on the days that we hold F2F Sessn5 GOVERNANCE The Centre has a Governance Handbook which sets Out clearly the role of the Board. a staiement of those malters reserved for the Board's decision. the role and responsibilities of the honorary officers, the role of general Board members, a code of condLECt for Board members. a conflict of interest policy, and a delegated financial authority framework. In orderto ensure that the Centre is compliant with the General Dat3 Protection Regulation the Privacy Policy and Membership Fom) have been updated as has security on the membership list. In accordance with Government Health and Hygiene requirements, food safety management procedures based on Health Analysis and Crilical Control Point IHACCPI principles have now been introduced in the Centre. details of which are specified in the Centre's HACCP Policy. Similarly, in light of recommended policy for charities, and on the advice of our company secretary a Risk Register ha5 been compiled and signed off. RESULT5 AND RESERVES POUCY During this financial period the club organised brid8e sessions both F2F and on BBO. The total income from both platforms was £10777-£6650 from F2F and £3928 from BBO. While this is a significant increase on the previous two financial years it IS Still a fraction of the club's pre-covid income. The directors continue to promote both online and F2F bridge with the hope that more players will return to playing at the club. The club returned a profit of £7737 for the year ended 31° March 2023. £5214 of thi5 Profit was received as a donation from Holywood Bridge Club which unfortLFnately decided to ¢105e due to the drop in membership. The Board believe that for the year of 202312024 a reserve of £40.c above the value of the Fixed Assets is required to run the Cenlre satisfaciorilv. RELEVANT ORGANISATIONS Bankers.. Solicitor- Insurers= Independent Examiner The Co-operatNe Bank, l Balloon St, Manchester, M60 4EP Johns Elliott. 40 Linenhall St, Belfast. BT2 8BA Hiscox Underwriting Ltd, l Great St Helens St, London. EC3A 6HX l H Lindsay, 5 Marmont Park, Belfast. BT4 2GR
KELVIN MALONE BRIDGE CENTRE DIREcfoRS' REPORT 2022-23 DIREcfoRS' RESPONSIBILITIES STATEMEMr The director5 are responsible for preparing the Directors. Report and the financial statements in accordance with applicable law and regulation5. Company law requires the directors to prepare financial slaiements for each financial year. Under that law the directors have elected to prepare the financial stalemenis in accordance with United Kingdom Generalty Accepted Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl. Under company low the difectors must not approve the financial statement5 unless they are saii5fied that they give a irue and fair view of the state of affairs of the company and of the profil or loss of the company for that period. In preparing those financial statements. the directors ale required to-. select suitable accounting policies and then apply ihem consi5tenily- make jud8ements and accounting estimates that are reasonable and prudent,. prepare the financial statefflents on the going concem basis, unless it is inappropriate to preSLJme that the company will continue in business. The directors are responsible lor keeping adequate accounting records that are sufficient to show and explain with reasonable accucacy ai any time the financial position of the company and enable them to ensure ihat the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55et5 of the company and hence for taking reasonable steps for the prevention and detection of fraud and other IrguIaritie5. SMALL COMPANIES, EXEMPTION The report has been prepared in accordance with the Special provisions relating to small companies within Part IS of the Companies Act 2006. This report was approved by the Board on 20, August 2023 and signed on its behalf by= Norma Irwin Chairman
Independent examlnerfs report to the chartty tnet5 of Kelvin Malone Bridge Centre I report on the accounts of the company for the year ended 31° March 2023 which are set out on pages 7 to 9. Respettive responsibllities of tharlty trustees and examlner A5 the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordarKe with the requifements of the Cornpanies Act 2(. Having satisfied myself that the charity is not subject to audit under company law. and is eligible for independent examination. it is my responsibility to: . examine the accounts under section 65 of the Charities Act • follow the procedure5 laid down in the general Directions gNen by the Charity Commission for Northern Ireland under section 6519llbl of the CharitFes Act state whether particular matters have come to my attention. Basls of Independerii examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions grven by the Charity Commission for Northern Ireland under section 65191(bl ol the Chartties Art. The examination included a rewew of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosure5 in the accounts. and seeking explanations from you as charity trustees concerning any such matter5. My role is to state whether any material matters have come to my attention giving me cause to believe= l. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2(K)6 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in attordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 4. That there 15 further information needed for a proper understandinE of the ?cf9vnts to bp reached. Independent examinerfs strtement I have completed my examination and have no concems in respett of the matters111 to141 listed above and. in connection with following the Directions of the Charrty Comrni5sion for Northern Ireland. I have found no matters that re Ire drawing to your attention. Name.. lan ndSaY IiJL_ Address 5 Marmonk Payk 8elfast BT4 2GR Retired Chartered Accountant Date 20 August 2023 Pa¢e*
Kelvin Malone Bridge Centre Statement of Financial Activities lin¢ Incomo and Expendilure account) for the year ended 3110312023 31103r2023 3110312022 Incoming resources from general funds Tab monèy Weekly Cornpetibons B80 Classes Refre5hrnent sale5 Subscriptions Fundraising Ground rent reI¥?e Service charge receivable Donation Hdywood Bridge Club Maithes Ch3rity events Special events Bu51nes5 lnterupb.on Insurar Donabons Interest rec 6.381 267 3.928 933 624 5.313 7( 4,353 825 3.682 3.682 5.214 435 303 792 321 320 10.587 634 28.917 Resources expended Cosi of gooils sold and other costs Groun(J rent payable servi thar9e payable Light. heat and watef Repairs Legal an¢J Accountary fees Proes Relreshment purchases Speual events expenses Cleaning payrnenls Household Cofflpuler and website expenses Post Nibu affiliatjon Competition lees and expenses Insurance Charity cOrnpeD.ns Bridge supplies and sundrie5 Depieciation on Property Other Deprerja.0n -950 -2.618 -511 -764 -731 433 -658 -1,250 -194 -260 -910 -57 -293 -78 -1.045 -165 -240 -322 -233 -2.220 485 -1.629 -1.629 -21.181 -14,572 SurpluslDef1clt lor year 7.737 -3.985 Pa9e 8
Kelvin Malone Bridge Centre Nl 615888 Nl 615888 Balance Sheet as at 3110312023 3110312022 Fixed Assets Tangible asse15 Note 3 169.364 170,993 Current Assets Refreshment Stock Debtors Deposrt ?ount RecfvK•>d Bank Bank current a¢Gount Cash on har 3.252 46.798 21.136 4.412 31,164 26.340 71,188 61,916 Current Llabllltlos Creditors -1.766 -1.860 69.422 60.056 Totsl NetAssets 238.786 231.049 The funds ofth• ¢harity Unrestricted fund5 Brought I03[*Y SurplUDef1ryt for year -231.049 -7.737 -238.786 -235,034 3585 -231,049 For the year ended 31103023 the ctsmpany was enb.ued tr) exemplion under section 477 of Ihe Companies Act 2006 relating to small ¢ompat)ies Directors. respon5ibilty.es No members have required the company lo obtain an avdit of its accounts for Ihe yeai in question in accordan wthsection 476 ofthe Companies Act 20r The directors acknowledge their responsibilits"e5 for compWg vAth the requirements of Ihe Companie5 Act 21XkS with respeci to accounltng records and the preparation of accounts. These a¢¢ounts have been prepared in acwt1ance bmlh Ihe piovisions appli¢able to rnpanIeS subject lo the small companies. regime, and were approved and authorised for i55ue by the board and were signed on its behalf on the 2Au9-23 qD- 6a J Baird Director and TreaSur Page 9
Kelvin Malone Bridge Centre Notes to the Financial statements for the year ended 3110312023 l Accounting Policies The financial statements have been prepared in accordance with applicble 5landards and undaer the Historic cost convention Income and expenditure are stated net of VAT Depreciation is provided on tangible assets so as to write off the cost or valuation, less any estimated residual valve, over their expected useful life as follows= Property Stroigt line over 120 years Computer wquipment 20% of cost Other equipment 20% of cost Stock Is valued at the lower of cost or net realisable value. 2 Restricted Funds There are no Restricted Fund5 3 Tangible Assets Leasehold Fixtures and Property Equipment Total Cost Asat 31 March 2022 195.447 18,409 213,856 Additions Asat 31 March 2023 195,447 18,409 213,856 Depreciation Asat 31 March 2022 Charge for period Asat 31 March 2023 24,454 1,629 26.083 18,409 42.863 1,629 44.492 18,409 Net book value Asat 31 March 2022 31 March 2023 170,993 169,364 170,993 169.364 Asat Page 10