Kelvin Malone Bridge Centre Financial ststements for the year ended 31st March 2024 Contents Directorfs report Ito5 Ihdependent examinerfs report Statement of financial activities 8alance sheet Notes to the financial statements
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2023-24 st The Directors present their Report and financial statements for the year ended 31 March 2024. 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 Association dated 30, November 2012. Its registered office is Unit Al, 20 Heron Road, Belfast, N Ireland, BT3 9LE which is also its principal place of business. The company is registered as a charitywith the Charity Commission for Northern Ireland, registration number NIC101823 and is recognised as a charity by HMRC within the meaning of Section 50611} of the Income and Corporation Taxes Act 1988 charitable reference number XT39156. DIRECTORS AND TRUSTEES The Directors of the charitable company {the charity) are its Trustees for the purpose of charity law. The Directors/Trustees and officers serving during the year, and since the year end are.. Appolnted 10112/2012 1011212012 10/1212012 17109/2018 2610912022 0810112018 1811012023 2610912022 26109/2022 2610912022 2610912022 26109/2022 Reslgned Joan (Normal Irwin Joan Baird Rosemary Kilpatrick Diana Patterson John Forsythe Diane Greenwood A13n Hill Mary Johnston Janet Knipe Alan McKay Jean White Rosemary Whittley Chairman Ifrom 1710912018} Treasurer Secretary Competition Secretary 18109/23 Directors/Trustees are elected at the AGM or may be co-opted during the year and serve up to the next AGM. Directors/Trustees may serve for a maximum of 8 consecutive years. A Director may not be re-appointed until a period of one year ha5 elapsed except if the members determine that it is In the interests of the Association to allow such person to stand for re-election f or a f urther term. The Centre has no employees; all tasks are carried out on a voluntary basis by the Board or other members. th Ih The Board met on four separate occasions114 May 2023, 20 August 2023, 28 October2023 and 20 January 2024) with average attendance being 8 members. The Company Secretary is S3rah Witchell, who is not a member of the Board. OBJECTIVES AND ACTIVITIES The Centre'5 Objects are exclusively for charitable purpose for the benef it of the public thro ugh.. the advancement of amateur sport by promoting the game of bridge for the benefit of the residents of the Greater 8elfast area: the provision of facilities for the learninE, teaching and playing of bridge for the benefit of the residents of the Greater Belfast area with the object of improving conditions of life.
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2023-24 The Centre provides facilities for learning and improving bridge playing. These f acllities are advertised in the local press and club website. They include: Premises, tables, boards and bidding boxes; Courses are run for beginners; Classes to improve skills and enjoyment of the game are organised; Club competitions are held over the course ofthe year; While open to all, participants predominantly tend to be those nearing retirement age who may wish to take up a new activity involvi ng mental exercise rather than physical exercise. Benefit a Iso a rises frorn the social contact among older people, reducing isolation, creating opportunity to establish new friendships and for establishing playing partners. Overall, the facilities and activities provided by the Kelvin Malone BridEe 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 fees set at the affordable level. Any potential harms are outweighed by the service benefits and alleviated through a formal process of regular risk assessments alongside health and safety procedures. There are no private benefits to any ind ividuals connected with the organisation. The Trustees have had regard to the guidance issued by the Charity Commission under section 4lb} of the Charities Act (the public benefit requirement statutory guidance). ACHIEVEMENTS DURING THE YEAR MEMBERSHIP At 31" March KMBC had 181 paid up members. This reflects a net reduction in the number of members of 30. BRIDGE SESSIONS Face-to-Face {F2FI Monday evenings Tuesday evenings lin abeyance from M3rch-June 2024) Wednesday afternoons Friday mornings and afternoons We have eight TDS who run our five F2F sessions e3ch wee1<. Norma manages the TD/scorer rotas and these work very well. Any swaps required are individually negotiated in advance to ensure that there is always a TD and scorer present. Table numbers have increased from an average of 95 each month last year to 120 each month this year. Virtual on BBO Tuesday evenings Saturday evenings We have a rota for four TDS to set up and run the BBO session5 each Tuesday and Saturday. These continue to be popular, providing a steady income for the Club. A great variety of players enter these sessions, some coming from Wales, Scotland and England.
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2023-24 Competitlons Kelvin took part in two F2F interclub duplicate sessions on 20 November 2023, and 8 January 2024. The Noreen Jack salver competition for intermediate B club players took place on 30 Noveinber 2024 and was well attended by with 9 tables playing. The Lup3ne Cup, a teams, cup for Intermediate players was held on 11 April 2024. The Finn cup, an individual competition was held on 16 May 2024. The Doreen Spence trophy, an open individual competition, took place over 4 sessions in April and May 2024. The Senior/ Intermediate"No fears" competition was run on 30 May 2024. BRIDGE LESSONS We are delighted that once again we are able to offer bridge lessons thanl(s to John and Hilary Ferguson. Generally, these weekly sessions have been well atteiided, It is especially encouraging that this year there was enough interest to allow Hilary to hold a Beginners class. 12 ½ tables) (3-4 tables) 13 tables) Beginners.. Novices: Improvers.. Monday mornings Wednesday mornings Thursday mornings BUILDINGSIINFORMATION TECHNOLOGY/DEALING Bulldlngs Tests undertaken Include: Annually.. gas boiler, portable appliances, intruder alarm, fire alarm, emergency lighting and extinguishers Five yearly.. f ixed wiring The gas boiler was tested in February 2024. The portable appliances and fixed wiring were tested in June 2024, Note: We are currently changing the company that provided our fire servicing and maintenance cover, so certain fire tests which remain to be carried out will be done as soon as this appointment is made. Heating.. The thermostatic heating control system was replaced with a Hive Active Heating in February 2024. Defibrillator: The secretary is responsible for monitoring this on a weekly basis and the pad pack has been replaced120-08-20241, Informatlon Technology Our scoring is working extremely well and without incident. This is due to having Wi-Fi which allows coordinated connections across laptoplsl and tablets. This has allowed a radical change as to how we run our sessions electronically resulting in a simpler, quicker and less tedious process for all concerned. It is worth noting that our tablets may need replacing given their age. Deallng The Dealing team is made up of approx. 10 members and a rota is in operation for sessions which are held on a three or four weekly basis. Fifteen sets of boards are dealt plus additional ones when required for Interclub and social club events.
KELVIN MALONE BRIDGE CENTRE DIRECTORS, REPORT 2023-24 Colin has produced two guides, one for hand creation and the Dther for hand dealinB. These have been distributed to cover absences due to illness and holiday5. He also runs creating and dealing sessions land David and Derek can also do so even if a little rustyl}. Additionally, Alan McKay is rapidly learning the process so it is all in safe hands. We have pre-empted the 3rrival of St Colmcille's in September by changing from 24 to 32 board sessions for Monday and Tuesday evenings and Friday afternoons. SCHOOLS, BRIDGE PROJECT There has been no further work in primary schools however, close involvement with, and support of, the Junior section of NIBU continues. SOCIAL EVENTS We were delighted to be able to hold three annual social events thi5 year in their usual format, Summer BBQ The annual BBQwas held on Saturday 26 August and was attended by 46 hungry bridge players Chlldren In Need Lunch A lunch of soup and sandwiches was served on Friday 17 November. The total donation raised was £737. Chrlstmas Party The Christmas party was held on Monday 4" December attended by 56 bridge players. GOVERNANCE The Centre has a Governance Handbook which sets out clearly the role of the Board, a statement of those matters reserved for the Board's decision, the role and responsibilities of the honorary officers, the role ofgeneral Board members, a code of conduct for Board members, a conflict of interest policy, and a delegated f ina nclal authority f ramework. In orderto ensure that thecentre is compliant with the General Data Protection Regulation the Privacy Policy and Membership Form have been updated as has security on the membership list. In accordance with Government Health and Hygiene requirements, food safety managemenl procedures based on Health Analysis and Critical Control Point IHACCP) principles have now been introduced in the Centre, details of which are specified in the Centre's HACCP Policy. Simi13rly, in light of recommended policy for charities, and on the advice of our company secretary, a Risk Register has been compiled and signed off. RESULTS AND RESERVES POLICY During this financial period the club organised bridge sessions both F2F and on BBO. The total income from both p13tforms was £11,252- £8,400 from F2F and £2,852 from B80. The directors continue to promote both online and F2F bridge with the hope that more players ivill return to playing at the club. The club returned a profit of £3,772 for the year ended 31, March 2024. This is an increase on the 5t trading proflt of £2.523 forthe year ended 31 March 23.
KELVIN MALONE BRIDGE CENTRE DIRECTORS. REPORT 2023-24 The Board believe that for the year of 202412025 a reserrfe of £40,000 above the value of the Fixed Assets is required to run the Centre satisfactorily. RELEVANT ORGANISATIONS Bankers: Solicitor: Insurers: Independent Examiner The Co-operative 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 DIREcfoRS' RESPONSIBIUTIES sfATEMENT The directors are responsible for preparing the Directors. Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing those financial statements, the directors are required to: select suitable accounting policies and then apply them consistently; make judgements and accounting estimates that are reasonable and prudent; prepare the financial statements on the 80in8 concern basis, unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain with reasonable accuracy at any tlme the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. SMALL COMPANIES, EXEMPTION The report has been prepared in accordan with the special provisions relating to small companies within Part 15 of the Companies Act 2006. This report was approved by the Board on 30 August 2024 and signed on its behalf by: Norma Irwin Chairman
Independent examlnerfs report to the charity trustees of Kelvin Malone Bridge Centre I report on the accounts of the company for the year ended 31 March 2024 which are set out on ' pages 7 to 9. Respertlve responslbilities of charity trustees and examlner As the charity trustees (and also the directors of the company 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. Having satisfied myself that the charity is not Subject to audit under company law, and is eligible for independent examlnation, it is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. 8asls of Independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charitles Act and my examlnation was carried out Sn accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. The examinatlon included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures In the accounts, and seeking explanations from you as charity trustees concerning any such matters. 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 2006 and wlth the methods and prlnclples of the Charltles Statement of Recommended Practice appllcable to charitles preparin8 thelr accounts in accordance wlth the Financial Reporting Standard applicable In the UK and Republic of Ireland 4. That there is further information needed for a proper understandin8 of the accounts to be reached. Independent examlnerfs ststement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: lan Lindsay ddress 5 Marmont Park, Belfast BT4 2GR Retired Chartered Accountsnt Date 31 August 2024 Page 6
Kelvin Malone Bridge Centre Statement of Financlal Activities (Inc Income and Expendlture account) for the year ended 3110312024 3110312024 3110312023 Incoming resources from general fvnds Table money Weekly Competitions BBO Classes Refreshment sales Subscriptlons Fundraising Ground rent receivable Service ch8rge recelvable Room Hlre Donatlon Holywood Brfdge Club Caterlng NIBU events Charfty events Special events Business InteTUPtlon Insurance Donations Int8rest rec 8.400 435 2,852 1,046 794 4.593 6,381 267 3.928 933 624 5.313 3,682 380 275 3,682 380 5,214 314 737 1,392 435 303 792 30 634 28.917 51 1.426 26.376 Resources expendod Cost of goods sold and othor costa Ground renl payable Servlce ch8rge payable Light, heat and water Repairs Legal and Accountsncy fees Prfzes Refreshment purchases Speclal events expenses -7,364 -950 -2.618 408 58 -1.250 -194 -260 -760 -1,734 -599 -328 -2,540 -203 454 Fi_.1 Cleaning p8yments Household Computsr and webstte expenses Post Nibu affillatlon Competltlon fges and expenses Insurance Charfty competitlons Bridge supplles and sundfles Depreclatlon on Propety Other Depreciation -1.042 -79 -322 -90 -895 -315 -2,945 -737 -168 -1.629 -910 -57 -293 -78 -1,045 -165 -2.609 485 -1,629 -22.604 -21,181 SurpluslDef1clt for year 3.772 7,737 Page 7 Page 7
615888 Kelvln Malone Bridge Centre Mlcro•ntity Balance Sh8Ot a8 at 3110312024 3110WJ23 Flx¢d A61•ts 167.735 169,384 Cwront A••ets Refroshment st(M Debtors Deposlt aGcount Redwood Bank Bank CTent aCunt Cash on hand 3,252 48.22S 24,050 300 21,138 71,188 Cvrrfjnt Llabllitt Credttor8 74.823 89.422 Total Not A¥s•ts 242.558 238.788 Tho funds of chwlty 8nJughl frffward Surplu&lD8f1¢lt for year -238,786 -3.772 .242.558 -231.049 -238,788 For the ar endod 31103r2024 the i>)mpany wa8 entiw to exemptlon wder 9eGtbn 477 of the Comp8nles At 2008 rel8tlng to 8rn811 rA)mpanloB The members hav8 not requlred the company tr obtaln audlt of118 a¢U In Actdance 1th 8ethn 47e of the Comwmes Act 2006 The dlractors acknowledge thÈlr ie9pMthThi88 far comptyiig ¥th Ihe of thè Crynpanle8 Ael 21MI3 wlth respec4 to accounthya r•¢ords and the pryrati(Jn of alwunts. The accounts have been prepared tn attordance th the mkrTrentsly provknlon• arrfl dellvored in a)rdarth the PTs1On9 applicaN8 lo the subject lo the small compantes, regkno. prov•d by th• board OTr 301h knJuot 2024 And thelr bohall by (6 Ird Dlr•¢torand Trea•ur•r
Kelvin Malone Bridge Centre Notes to the Flnanclal ststements for the year ended 3110312024 l Accounting Policies The financial statements have been prepared In accordance with applicble standards and undaer the Historic cost convention Income and expenditure are stated net of VAT Depreciation is provided on tangible a55ets so as to write off the cost or valuation, less any estimated residual value, over their expected useful life as follows: Property Straigt Ilne over 120 years Computer wquipment 20% of cost Other equipment 20Yo of cost Stock Is valued at the lower of cost or net realisable value. 2 Restrlrted Funds There are no Restricted Funds 3 Tangible Assets Leasehold Fixtures and Property Equipment Total Cost A5at Additions Asat 31 March 2023 195,447 18,409 213,856 31 March 2024 195,447 18,409 213,856 Depreclatlon Asat 31 March 2023 Charge for period Asat 31 March 2024 26,083 1,629 27,712 18,409 44,492 1,629 46,121 18,409 Net book value Asat 31 March 2023 Asat 31 March 2024 169,364 167,735 169,364 167,735 Page 9