Scottish Bridge Union SCIO Report and Financial Statements Year ended 31 August 2025 Scottlsh Charity Number: SCO51361 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 1123
Contents Pages Legal and administrative information Report of the Trustees Independent Ex8miner's report Statement of financial activities 10 Balance sheet 11 Notes to the financial s18tements 12-19 Scottish Charlty Number: SC051361 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 2 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Legal and administrative information Scottish Bridge Union SCIO was incorporated as a Scottish Charftable Incorporated Organisalion on 27 October 2021, charity number SC051361. All assets and liabilities from Scottish Bridge Union, an unincorporated organisalion, were transferred to Scottish Bridge Union SCIO on 1 March 2022. Trustees Alan Robert Goodman (Chairl lan Patrick Sarah Gunn Michael Hodder Gavin Easton Iresigned 20 May 2025} Robert Ferrari Jean Mclaren Ronan Valentine Principal Office Summit House 4-5 Mitchell Street Edinburgh EH6 7BD Independent ExamSner Jaslin Bhagralh CA Partner Henderson Loggie LLP The Stamp Office Level 5 10-14 Waterloo Pla Edinburgh EH1 3EG Bankers Bank of Scotland The Mound Edinburgh EH1 1YZ S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 3 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees The Trustees are pleased to present their report, together with the fin8nci81 statements of the charity for the year ended 31 August 2025. The Scottish Bridge Union ISBUI was successfully registered as a Scottish Charitable Incorporated Organisation ISCIOI in October 2021 and commenced activities on 1 March 2022. The financial statements comply with the Charities and Trustee Investment IScolland} Act 2005. the Charities Accounts (Scollandl Regulations 2006 las amended), the Constitution and Accounting and Reporting by Ch8rities.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustees can confirm they have taken into regard the Scottish Charity Regulator's IOSCRI guidance on public benefit. Objectlves and ActSvltSes Hlstory The Scottish Bridge Union ISBUI has existed as an organisalion since 1933, originally as an unincorporated organisalion and on 27 October 2021 the Scollish Charitable Incorporated Organisalion was formally registered under the Name "Scollish Bridge Union" ISCIO registration number 51361 }. All activities are the responsibility of the Trustees and Operational Management Team ofthe new"SCIO' SBU. Vision, Mission and Goals The Scottish Bridge Union's ISBU} Vision is for Scotland lo be widely recognised as a Centre of Excellence for Bridge. Our Mission is to foster, promote and communicate the participation and enjoyment of bridge as a mind sport in Scotland. In order to work towards our mission and ultimately the vision, our Gools ore.. To create an effective and efficient organisation to deliver our Vision and Mission and lo meet our Charitable Purposes. 2. To create opportunities lo increase the number of people playing bridge. 3. To ensure the needs. inleresls, and enjoyment of existing and potential members are met. 4. To ensure Scotland has an increasing reputation competitively on the international stage. S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 4 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) Vision, Mission and Goals {continuedl During the period the S8U has identified four main work areas lo deliver the goals= 1. Education and development, which involves= Provision of Educational materials for the teaching of bridge ladulls and children) Database of teachers in Scotland offering bridge teaching Bridge playing opportunities for students to gain confidence in competitive play Supporting bridge clubs lo offer bridge leaching Developing junior bridge players lo become the elile players of the future Supporting bridge education in schools 2. Membership support.. Provision of bridge playing opportunities both online and face-to-face. These are run by the SBU or by affiliated clubs Adhering to World Bridge Federation IVVBFI regulations and, where necessary, to investigate allegations of cheating and inappropriate behaviour, lo ensure fair and honest play by all the SBU members 3. Affiliated club support- Supporting clubs lo offer both online and face-l¢>face playing opportunities Supporting clubs to grow their membership and in turn lo increase the rnembership of the SBU 4. Having a presence in the international arena of bridge playing as a SFX)rt. Fielding international teams Having a voice al the European Bridge League IEBLI Achigvements and porformanco Members The SBU had around 4,700 members in 2025, similar numbers to 2024. A major drive to increase the tske-up of bridge and lo expand our membership was undertaken as part of the Festival of 8ridge19-15 September 20241. Its aims were to foster awareness and interest in Bridge as a mindsport for all ages and abilities, as well as raising funds for Cancer Research UK. The SBU Collaborated with the EBU to make this a successfLJI initiative, and there were over 50 events planned for September 2024 in S¢oUand alone. Most of the planning and preparation for this event took place during the spring and summer of 2024. The event was deemed a success with 1-.1 contact made with 60 affiliated clubs and over 300 events arranged in and around the Festival week. The challenge is now to contiriue lo build on momentum and drive interest in bridge. Education We have been developing education initiatives aimed to entice new players along lo their local clubs. The SBU'S education and club support volunteers have been working together to ensure that clubs have free access to high quality teaching materials, can develop the skills that they need to run an informative and enjoyable programme of lessons, and have the tools lo promote them. The SBU provides help to support our clubs lo build confidence in their students, so that they will progress lo playing in their local club competitions. S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 5 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) Education Icontinuedl Over the course of the last year, the SBU Ran three seminars lo improve the play and experience of developing players. Ran an online'summer School" over six weeks to enable new players to keep playing and be ready lo return lo clubs in the Autumn. Provided financial support for Play and Learn initiatives in Ayr and Lanark and Dumfries to encourage new and developing players. Added a SAYC course lo the Teaching materials available to expand the options for teachers. Ran two competitions for new or faidy new players (Hugh Kelsey Cup for Beginners and Thea Teale Trophy for Bronze Players) with special prizes to encourage novice players. Started to produce a 'fasl track" course to entice younger adults into clubs. Set up a WhatsApp Group lo support teachers. Junior Development In July 2024 the SBU appointed their first youth education co-ordinator, who worked collaboratively with the University of Slirling (Bridge as a Mindsport for All "BAMSA") and teachers in schools to look at ways of developing and managing youth bridge in Scotland. This initiative forms part of SBU'S commitment to ensuring the future of Bridge playing for all ages and abilities in Scouand. With the combined efforts of the youth education coordinator and other volunteers, the SBU ran a successful Summer Camp for U18s in Stirfing. This was attended by 37 children including an overseas contingent. The feedback from the camp was excellent and another Camp is planned for June 2026. Tournaments and competitive bridge playing opportunities The SBU continues to run many events face lo face and online. We note a gradual decline in numbers attending national events- both online and face to fa. We are trialing various initiatives lo boost attendance, bul the reluctsnce lo compete is also reflected at club level. The allendanc8s at some weekend events were disappointing eg Mixed, SlirlinglEdwin Berry and Menlwomen. Splitting these lournamenls and l or moving online will be used in the future. Simultaneous pairs continue lo be very popular. The attendance al the National Congress in Peebles was low and is unlikely lo be continued from 2026. The Overseas Congress, this year held in Spain, continues to run successfully. Winter Fours, SOL and Bronze League continue well enough though numbers are on a slow downwards trajectory. The Scottish Cup has been made face to face only. reducing entries but an online knockout will also be run in the New Year 2026. Affiliated club support The Club Support Convenor hosts quarterly Zoom meetings for clubs across Scotland. These meetings provide 8 valuable forum for the Bridge community to connect, share experiences, and support one another on a wide range of topics, including Tournament Director training. teaching resources, technical support and equipment recycling. The Convenor has also prodUd two guidance summaries for clubs.. How to Run a Successful Bridge Club Post-Pandemic and The Benefits of Affiliation with the SBU. These documents are available lo assist clubs in strengthening their operations and enhancing member engagement. S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 6 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) International During the year, the SBU look part in the Tellscher and Lady Milne Home Internationals. The SBU hosted the first weekend of the Camrose Home Inlern8tion81, in the Adamton Hotel. Players from our Junior squads provided vugraph support, which was much appreciated by viewers 8nd visiting home nations. Visiting players praised the SBU for its well run loumamenl and efforts lo contain costs for all. The SBU sent 6 pairs lo the European youth pairs in Italy in July 2025.They had modest success. bul all gained from the experience. The two Pairs in the U21 event were all under 18 and will undoubtedly do better in the future. Plans for the Future As the SBU moves into 25126 and beyond, the mood is positive and ambition great. We have identified priority areas that need focus and support and the SBU has encompassed these areas into the Operating Plan for 2025127.. The Trustees continue lo work towards the goal of creating an effeelive and efficient organisation - see Key Management Personnel below., The introduction of masterclasses and opportunities to improve your bridge for inlermediale players., Enhancing the portfolio of education materials lo include a foundation Mast track course. which will appeal lo more people.. Expansion of our club support function by hosting quarterly zoom sessions for clubs to share their challenges and success stories, as well as presentations from the Chief TD and Education convenor. Promotional and marketing campaign lo drive awareness of bridge as a game relevant lo modern society., Working with clubs to idenlrfy what members want attendan al competitions is decreasing for both national events and club tournaments. Part of the marketing campaign will be lo assess whether the SBU and its clubs, are providing what modern society wants from a bridge club. Providing more opportunities for bronze players to experience competitive bridge amongst their peers. with a new dedicated congress for Bronze and Silver players in June 26. The SBU has introduced an incentive scheme to encourage players to lake part in National Events with 'The Race to Aviemore" The National Congress will now lake place in November in Aviemore with the hope lo increase numbers in the future. Financial Review There were incoming resources for the year of £159,38912024.. £159,719). There was expenditure of £131,314 {2024.. £167,470), resulting in a surplus for the year of £28,07512024'. £7,751 deficit). Details of incoming resources and resources expended are shown in the Statement of Financial Activities ISOFAI on page 10 and the accompanying notes. S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 7 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) Reserves policy Tol81 funds of £285,414 are carried foM8rd to 2025126, as detailed in note 10 on page 18. These are made up of reslricled, designated and unreslricled reserves as follows.. Restricted Resen4es Youth development fund £2,931. This relates to donations and expenditure restricted to youth development and competing at international lournamenls. Designated Reserves The Trustees have designated the following funds.. Technological fund £45,100 lo cover the remaining costs of the upgrade lo MEMPAD. as well as future costs of updating and developing the website and other IT c8pi181 projects. Contingencies and unforeseen costs fund £50,000 General Unrgstridgd Funds The Trustees wish to maintain a level of general unrestricted funds that would cover at least 6 months expenditure. The current figure of £187,383 is within this limit. Structure, Governance and Management SBU is 8 Scottish Charitable Incorporated Organisation govemed by ils Conslitulion. The Charity is a tWO•tier SCIO consisting of.. Members.. who are primarily based in Scotland and are interested in the game of bridge. They have the right lo attend members, meetings and appoint people to serve on the Board of Trustees, and The Board.- who hold regular meetings and generally control the activities of the charity. Board of Trustees The Trustees are responsible for governance of the charity. The structure and management of the SCIO has been established, with Trustees meeting regularly lo review strategic planning, risk management, key policies as well as updates on areas of aclivily. With the appointment of the Operations C&Ordinator in January 2025, the Board of Trustees has been able lo delegate some of the operational responsibilities to that person and the Convenors. This has allowed the Board to concentrate more fully on ils governance responsibilities as listed above and in the authority reserved to it in the SBU'S Scheme of Delegation. The other key role of the Board of Trustees is to SLJPPOrt and. where appropriate, constructively challenge the Operations Co-ordinator as they carry out their duties. There are 2 standing comrnittees of the 808rd.. Finance. and Law and Ethics. Each committee exists lo consider. advise and make recommendations to the Board on their specific area. Recruitment of new trustees is carried out in one of Iwo ways.. Invitation for nominations of trustees ahead of the AGM - members are invited to apply to be nominated as a trustee by contacting the Chair. with details of their relevant skills and experience. Occasionally members and non-members, with relevant skills and experience, are appointed as trustee by the board, prior lo an AGM. Their appointment stands until the following AGM, at which point they will need lo be elected by the members. S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 8 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) Key Management Personnel and Operational Responsibilities Major changes in the SBU'S governance structure have been implemented during the financial year, with the 8ppoinlment of a salaried part-time Operations Co-ordinator in January 2025. This has allowed the Trustees to delegate much of the SBU'S operation81 control. The operational management function of the SBU rests mainly with key convenors and volunteers under the co- ordinab'on and leadership of the Operations Co-ordinator. A new organisational structure was implemented during the year, focusing on the key charitable activities of the organisation and supporting ils members. All of the key conveners are voluntary positions apart from Finance which is now led by a salaried part-time Financial Controller. Internation81 representation is currently under the direct control of the Board. During the year the volunteers, including the Board of Trustees, have contributed over 8,000 unpaid hours towards the delivery of the charity's objectives and lo ensure the organisalion continues to provide a high standard of teaching and playing opportunities. The Trustees would like this contribution to be properly valued and appreciated when reading the accompanying financial slatemenls. Rlsks and Uncertalntles The Board of Trustees regularly review and assess the strategic risks lo which the charity is exposed. Systems and control measures are in place for the Trustees and Operations C¢ Ordinalor lo monitor and manage these risks. Reference and Administrative Details Scottish Bridge Union is a Scottish Charitable IncorF)orated Organisation ISCIOI SC051361 regulated by the Scottish Charity Regulator IOSCRI. Executive Committee The Executive Committee of the SCIO are f(s Trustees for the purpose of charity law. The Trustees serving during the year and since the year end were as follows.. Sarah Gunn (Chairl Alan Robert Goodman lan Patrick Michael Hodder Gavin Easton Robert Ferrari Jean Mclaren Ronan Valentine (Resigned May 2025} S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page". 9 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Report of the Trustees (continued) Statement of Trustee Responslbllltles The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable Law and United Kingdom Generally Accepted Accounting Practice (UK GAAPI. Under the SCIO'S Conslitulion, the Trustees are required to ensure that full and punctual accounts are prepared in accordance with the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts IScoll8nd} Regulations 2006 {8s amended). The Trustees also have regard to the Slalement of Recommended Practice ISORPI "Accounting and Reporting by Charities. Under this legislation, the Trustees are required lo prepare financial statements for each financial year which give a true and fair view of the stsle of affairs of the SCIO and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required lo: select suitable accounting policies and then apply them consistently observe the methods and principles of the Charities SORP make judgements and estimates that are reasonable and prudent state whether applie8ble accounting standards and statements of recommended practice have been followed, subject lo any departures disclosed and explained in the financial statements prepare the financial stslemenls on a going concern basis unless il is inappropriate to assume the SCIO will continue in operation The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the SCIO and enable them to ensure that the financial slalements comply with the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended) and the Conslilution. They are also responsible for safeguarding the assets of the charity and hence for tsking asOnable steps for the prevention and detection of fraud and other irregularities. Provlslon of Infom)atlon to Independent Examlners The Trustees at the dale of approval of this Trustees. report confirm that, so far as they are individually aware, there is no relevant information of which the independent examiners are unaware-, and each Trustee has taken all the steps that they ought to have taken to make themselves aware of any relevant infomalion and to establish that the charity's independent examiner is aware of that information. Approved by the Trustees and signed on their behalf Sarah Gun 2026-02-06. 19.11-.38 irrc Trustee 6 Fobruary . 2026 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd162&95604378-b458-f3708Ocbb4621 Page." 10 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Independent Examiner's report to Trustees of Scottish Bridge Union SCIO I report on the financial statements of the charity for the year ended 31 August 2025 which are sel out on pages 10 to 19. This report is made lo the Trustees, as a body, in accordance w(th the terms of my engagement. My work has been undertaken lo enable me to report my opinion sel out below and for no other purpose. To the fullest extent permitted by law I do not acpt or assume responsibility to anyone other than the Trustees, as a body, for my work or for this report. Respectlve responslbllltles of the Trustees and Examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended}. The charity trustees consider that the audit requirement of Regulation 10111 lal to Icl of the 2006 Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under section 44111 Icl of the Act and lo stste whether particular matters have come lo my attention. Basls of Independent Examlner's Statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration 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 that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come lo my attention.. which gives me reasonable cause to believe that in any material respect the requirements.. lo keep accounting records in accordance with Section 44{11 la} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended)., and lo prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations las amended)., have not been mel. or 2. to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the financial stslemenls to be reached. la511Tr Bha9rath- 2026-02-08. 15.Z9-4D c Jaslin Bhagrath CA Partner For and on behalf of Henderson Loggie LLP Chartered Accountsnts The Stamp Office Level 5 10-14 Waterloo Place Edinburgh EH13EG 8 Fobruary. 2026 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd162&95604378-b458-f3708Ocbb4621 Page." 11123
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Scottish Bridge Union SCIO Year ended 31 August 2025 Balance sheet Note 2025 2025 2024 2024 Fixed assets Intangible assets 28.000 35,000 Current assets Debtors Cash al bank and in hand 8.625 254.095 5,921 227,046 262,720 232.967 Current liabilities Creditors due within one year 15,3061 {10,628) Net current assets 257.414 222,339 Net assets 285.414 257,339 Represented by.. Funds of the eharity 10 Unreslricled funds Designated funds Restricted funds 187.383 95.100 2.931 158,639 95,100 3,600 Total funds 285.414 257,339 Approved by the Trustees and signed on their behalf Sarah Cunn- 2026-02-06. 19.11.38 UTC Trustee fj Fèbruary. 2026 The notes on pages 12 to 19 form part of these financial ststemenls. 11 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 13 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements 1. Accountlng pollcles 1.1 Basls of accountlng The Scottish Bridge Union SCIO is a Scottish Charitable Incorporated Organisation. The harity was registered in Scotland on 27 October 2021 and commenced operations on 1 March 2022 when the assets and liabilities of Scottish Bridge Union were transferred. The address of the registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD. The financial statements have been prepared in accordance with the Charities and Trustee Investment (Scotlandl Act 2005 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial ReF)Orting Standards applicable in the UK and Republic of Ireland IFRS 102}'. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimales.11 also requires management to exercise judgement in applying the accounting policies as detailed in note 2. The charity is a public benefit entity as defined by FRS102. The presentation currency of these financial statements is GBP with rounding to the nearest GBP. 1.2 Going concern These financial stslements have been prepared on a going concern basis which assumes that the charity will continue its operations. There are no material uncertainties that exist or material changes in the way the charity operated and the Trustees consider it appropriate lo prepare financial statements on a going concern basis. 1.3 Income Income is recognised when the charity has entitlement to the funds, when il is probable that the income will be received, and the amount can be measured reliably. Nel donations are accounted for in the period in which they are receivable with any recoverable lax being included to record the donations at their gross value. 1.4 Expenditure Expenditure is recognised as soon as there is a legal or constructive obligation committing the Charity lo the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. The charity is VAT registered and accordingly expenditure is shown as net of VAT where VAT is recoverable. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries. 11 includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. 12 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 14 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements (continued) Accountlng pollcles Icontlnuedl 1.4 Expenditure (continued) Support costs are those functions that assist the work of the charity bul do not directly undertake charitable activities. Support costs include govemance costs which support the charity's programmes and activities. These costs include the expenses of the ststulory accounts and legal and professional fees. 1.5 Intangible fixed assets Intangible assets acquired separately from a business are recognised al cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisalion is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases- Soare development 16.67Yo straight line Sofvare development is amortised once the asset is in use. 1.6 Financial instruments The charity's cash at bank and in hand and trade and other debtors and ils trade and other creditors and bank overdrafts are measured initially at the transaction price, including transaction costs, and subsequently al amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured al the undiscounted amount of the cash or other consideration expected lo be paid or received. 1.7 Cash and cash equivalents Cash and cash equivalents include cash at bank and in hand and highly liquid interesl-bearing securities with maturities of eighteen months or less subject lo insignificant risk of changes in value. 1.8 Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds lo a third paty and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised al their settlement amount. 1.9 Fund accounting Unrestricted funds are incoming resources generated for the objects of the charity without further specified purpose and are available as general funds. Designated resetves form part of unrestricted funds and comprise funds which the Trustees are free lo use al their discretion in accordance with the charitable objects of the Trust. Designated funds are those sel aside for particular purposes. Restricted funds are subject to specific collditions aulhorised by the donor. 1.10 Taxation The organisation is recognised by HMRC as 8 charity and no charge for taxation arises on the results of the year. 13 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 15 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements (continued) Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Remungration of Trustegs and staff The Trustees and employees are considered to be key management. The Trustees receive no remuneration. The total employment benefits of the key management personnel were £26,32712024.' £11,037). During the year, one12024.' three) Iruslee was reimbursed for expenses tolaling £60912024.. £1,215). During the year no Trustees {2024.' one) donated to the SCIO12024.. £150}- Number of employees 2025 2024 The average number of employees throughout the year was- Administration Employment costs 2025 2024 Wages and salaries Social security costs 26.327 10,250 787 26,327 11,037 There were no employees in the current year receiving emoluments in excess of £60,000. 14 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 16 123
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Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements (continued) Intangible assets Softwarg Development Cost at 1 September 2024 and 31 August 2025 42,000 Amortisalion at 1 September 2024 Charge for year 7,000 7,000 Amortisalion at 31 August 2025 14,000 Net Bcx)k Value at 31 August 2025 28,000 Net Book Value 8t 31 August 2024 35,000 Debtors 2025 2024 Prepayments and accrued income Other debtors Taxation 3,817 3,701 1,107 2.359 247 3,315 8,625 5,921 Creditors: Amounts falling due within one year 2025 2024 Accruals and deferred income Taxation and social security Other creditors 4,128 202 976 5,145 525 4,958 5,306 10,628 17 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 19 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements (continued) 10. Funds At1 September 2024 Transfer Between Funds At 31 August 2025 2025 Income Expenditure Unrestricted funds General funds Designated Funds Technological fund Contingencies fund Reslricled funds Youth development 158,639 156,122 {127.3781 187,383 45,100 50,000 45,100 50,000 3,600 3,267 13,9361 2,931 257,339 159,389 {131.3141 285,414 At1 September 2023 Transfer Between Funds At 31 August 2024 2024 Income Expenditure Unrestricted funds General funds Designated Funds Technological fund Contingencies fund Restricted funds Youth development 158,990 157,719 {158,0701 158,639 50,000 50,000 14,9001 45,100 50,000 6,100 2,000 14,5001 3,600 265,090 159,719 {167,4701 257,339 Youth development fund Restricted funds for youth development and competing al international tournaments. Designated funds Funds held lo cover costs for Mempad, developing the website and other IT capital projects as well as funds held for contingencies and unforeseen costs. 18 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 20 123
Scottish Bridge Union SCIO Year ended 31 August 2025 Notes to the financial statements (continued) 11. Analysis of net assets between funds 2025 Fixed assets 2025 Net current assets Net assets 2025 2025 General funds Reslricled funds Designated funds 28.000 159,383 2,931 95,100 187,383 2,931 95,100 28,000 257,414 285,414 2024 Flxed assets 2024 Net current assets 2024 Net assets 2024 General funds Reslricled funds Designated funds 35,000 123,639 3.600 95.100 158,639 3,600 95,100 35,000 222,339 257,339 19 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 21123
Scottish Bridge Union SCIO Year ended 31 August 2025 Income and expenditure account for the year ended 31 August 2025 2025 2025 2024 2024 Income.. Subscriptions Master points Competitions Education and development 45,779 22,080 63,930 9,687 45,371 11,741 65,711 9,316 141.476 132,139 Expenditure.. Adminislralive expenses WBFIE8LIBG8 Fees Junior International incl European and World Insurance Trials & TD training Website & Mempad Competition costs EdLJcalion and development costs Subscriptions Governance costs Bookkeeping Computer costs Bank charges Advertising Adutt International incl European Amortisation Staff costs Club support costs Charitable donations 3.066 9.878 4,985 9,438 12,003 2,103 720 6,096 32,264 15,007 976 2,480 2.185 1.403 13,426 2,005 1,479 4,521 32,017 8,939 884 2,400 12,125 5,597 1,018 13,149 37,450 7,000 11,037 2.047 4,285 7,000 26,327 650 1.180 (131.314) 1167,4701 Operating surplus l {defi¢it) 10,162 135,3311 Othgr in¢omg'. Donations & legacies Sundry income Bank interest received 7,985 2,625 7,303 21,452 53 6,075 17,913 27,580 Net surplus l {defi¢itl 28,075 {7.7511 This page does not fom) part of the financial statements. 20 S8U final 2025 8(**Junts for signing 12.1.28.pdf19dfd1625-95604378-b458-f3708Ocbb4621 Page." 22 123
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