stirling and Union Bridge Club STIRLING AND UNION BRIDGE CLUB (SUBC) "A Scottish Charitable Incorporated Organlsation SC044735" TRUSTEES, REPORT AND ACCOUNTS TO 31st MARCH 2026 OSCR
Stirling and Union Bridge Club Chaiity Information for the period ended 31 st March 2026 SC044735 Prin ce ol Business: 35A Colquhoun Street Stirling FK7 7PX tea Trustees elected or re-elected at the AGM on the 7th July 2026 Anne Ritchie Elaine Flobson Sylvia Mackenzi8 Gavin Keith Suzle Holmes Ivan Condon Chair Secretary Treasurer There were three resignations:_ 1. Jean Bidwell resigned from the Board on 04.12.25 but continues as Membership Secretary. 2. Mary Storrar r8slgn8d on 07.07.26 3. Kathy Mccabe resign8d on 07.07.2026 Bankers: Bank of Scotland 7-13 Port Street Slirling FK8 2EJ ent Ex Robert Gil 10 Alexander Drive Bridge of Allan FK9 4QB OSCR
Stirling and Union Bridge Club Trustees, Report for the period ended 31st Marth 2026 Formal purpose of the charity SUBC was registered as a Scottish Charltablé Incorporated Organisation by a constitLrtion resolution dated 13th March 2014. The principal activity of the charity is the promotion, learning and teaching of Bridge in the interest of social welfare, wilh the aim of improving the conditions of lrfe for the persons using the facilities or participating in th8 activities ol The Club. Any person may apply for membership. The Board will decide whether to adrnit any person to membership. The Board is elected or re-eloctod at th8 AGM aach y8ar. The Board controls the activities of the organlsation. The members of The Board are known as the Charity Trustees and any new Board Member is glven induction training which will enable the new Board Member to understand and familiarise themselves with the Charities Constitution, our decision-making processes and the aims of the charity. The 3 new Twstees have been given induction training. Ongoing iraining is provided to Trustees as required. SUBC is recognised a3 a Scottish Charity by the OSCR and is exempt from taxation. The trust88s have no liability in the event of the charity being wound up. The trustees ar8 listed on Page 2. They are unpaid and only receive reimbursement for expenses incurred by them whilst carrying oul duties lor the charity. H•alth and Safety The board will continue to be responsible for ensuring regular risk assessments and procedures are carried out and foiioweci. The risk register will be updated on an annual basis and any new regulations or actions requlring implementatlon are fed back to Board Members and Club Members as required. AGtivitie8 Some members still prefer to play online but the vasl majorrty play face to face at the club. Currently we have around 156 memb8rs. Teaching by Club Members continues throughout the year with the average class siz8 being around 8 to 9 held on Friday afternoons and a further 5 to 6 on Tuesday evenings. Both of these teaching sessions have been well attended and we have gained several new members through this schem8. The teaching is led by Club Members wrth guidance provided by the Scottish Bridge Union {SBU} OSCR
Stirling and Union Bridge Club CHARITY FUND RAISING EVENTS In October over 40 m8rt)8rs and friends enjoyed an afternoon of Contract Bridge in aid of the MND charty. Afternoon tea. sandwiches and home made cakes were served and at the end of the day over £1,770 was raised. In November the members played in a national competr(ion at the club. This was spread over several sessions and raised in total over £472.IK) for the charity Children in Need. Spread over a week in March members played Brrdge at the club and the Tab18 Money raised was £767.00, the Club donated the monies raised to Strathcarron Hospice. STATEMENT OF CLUB FINANCES The accounts cover the period from 1 st April 2025 to the 31 st March 2026 and ar8 prepared on a recelpts and payments basis. The accounts show a Surplus of Income over Expenditure for the year of £2 (including Bank Interest), and total funds remain healthy at £58,670 as at 31 st March, 2026 and with no liabiif(ies. OSCR
Stirling and Union Bridge Club Statement of Risk and Reser¥e Policy The Board considers that SUBC is not exposed to any major risk. Tho Board will continue to review risks and establish procedures and policies to rnrtigate thos8 that are identified as signrficant. The Board aims to have Cash which will cover at least 3 months expenditure. The club exceeded this aim throughoul the accounting period 1st April 2025 to 31 st March 2026. Statement of the Boards R•sponslbllltles The Board will prepare accounts for each month which will show the receipts and payments for that rnonth. In preparing the accounts the Board is required to . Select suitabl8 accounting policies and apply them consislently Make judgements and estimates that are raasonable and prudent State whether applicable accounting standards and statements of accounting practice have been followed. The Board me•s once a month to consider and review the monthly accounts and any other matters appertaining to the club. MinLrt8s are taken and retained. The Board is responslble for keeping proper accounting words which disclose at any time with reasonable accuracy the financial position of the charity and enable them to ensure that the accounts Gomply with tho Charities Accounts (Scotiandl Regulations 2006 (as am8nded}. They are r8sponsibl8 for the safeguarding of thè ass@ts of thé charity and hencé for taking responsible steps for the prevention and d8tection of fraud and other irregularities. Trustee Expenses - Trustees are unpaid and only receive raimbursament for expenses incurTed by them on behalf of the Club. The Board have reappointed Robert Gil as the Independent Examiner of SUBC at the AGM held on 7th July 2(Y26 By Order of the Board Anne Flitchie, Chair Date: Aiu726 OSCR
Stirfing and Union Bridge Club Independent Examiners Report to the Board of Stirling and Union Bridge Club on the accounts of the charity for the period ended 31st March 2026 Respective Responsibilitles of tho Board and Examiner The Charity's Board is responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl Flegulations 2008. The Chanty trustees consider thal the audit r8qulr8m8nts of Flegulations10 (1) Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examinots SLthment My examination is Garried out in accordance wrth Regulations 11 of the Gharities Accounts (Scotland) Regulations 2006 {as amended}. An examination Includes a review of the accounting r8cords kept by the chartty and a comparison of the accounts presented with those records. It also includes consideralion of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence Ihat would be r8quired in an audit and consequently I do not expr&8s an audit opinion on the accounts. Independent Examlnerb Statsment In the course of my examlnatlon, no matter has como to my attentlon, 1. which gives me reasonable cause to believ8 that in any material respect the requirements: lo keep accounting records in accordancé wtth section 44 (11 {a) of the 2005 Act and Regulation 4 of the 2006 Accounting Regulations and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts R8gulations. have nol been met or 2. to whiGh in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. WLJ (J Robert Gil - Independent Auditor Date: OSCR
Stirling and Union Bridge Club Fleceipts and Payments Account for the period from 1st April 2025 to 31st March 2026. Year 24125 £ Year 25126 £ INCI)ME Net Table Money Club £18,585.04 £21.427.45 AnnLHI Subs-SUBC £1.560.00 £1.600.00 SBU L8vy Collectay £1.524.00 £1,620.00 Bank Intorest £2,493.83 TOTAL £27.141.28 MISC INCOME Donattons to the Ck £31.80 £269.08 S8U ro 880 EO. E71.63 SBU for Inbur(st £1.058.00 TOTAL MISC INCOME £1Ab41AI £1,M71 TOTAL INCOME 710A4 £24539.99 EXPENDrruRE Cleane¥ £2.476.80 £2.728.40 Eledrfcrty £1,899.20 £1,746.12 Q4aa M75.11 £2274.03 Malntenance of Property £6,870.32 £7,632.81 Ir*uran¢os £1,874.9) £2.174.16 TOTAL PROPEKrY cosrs 479&33 t16.62 S8U Levi8S £1.524.00 £1.620.IXI Donatlons £1.084.30 £2,652.00 Masier Points £440.00 ¢440.00 OSCR
Stirling and Union Bridge Club £1,703.60 Brldge &Jpplies £895.13 ITAntwnet and Telephone £631.94 £3.010.37 £53.19 £181.33 Annual Dinnerfftwtie8 £48&86 £478.77 Cards and FkywwB £119. £189.02 KtlGhen Supplie eJO.79 £7.62 TrophioslAmnual Prizes £440. £422.02 Misc C4)sts £22.44 TOTAL RUNNING cosrs &70 TOTAL COSTS NEf SURPLLIS/PEFicn) SUMMAFIY Bank Balanc• at 1¥t ApTII £1&32&44 t1&e67.27 SurphA for th• >*ar (Ba Closlng 8alanc• as at 31st March al BOS Cmnt A. £1408727 £1&870.14 TOTAL CLUB FUNDS Bank of Seolland 8ovlng• £40.9X10 Car>rIdge and County S8vlng8 t44¢.00 TOTAL CLUB FUNDS £56.&)137 £58,670.14 These accounts were approved by the Board at its meeting on 7th July 2026 and signed on its behalf by Anne Ritchie. Chair OSCR
Stirling and Union Bridge Club LANC FittiTrJs Tot•1 Fth•d Cuffe N•tCurr•nt Total A#M Fund• ¥74.59 Totyi Fund• Note 1 - The property value is based on a valuation undertaken by the suNeyors D M Hall on the 11 th July 2024 and represents the value of the property for reinstat•m8nt purposes. Note 2 - In 2025126 y8ar th8 fixtures and fittings and equipment were valuad by club members based on estimated value on condition and age of the asset.. OSCR