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 prodU￿d 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 ac￿pt 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

E5 V)Ut
<0￿0

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-
So￿are 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

Lfi O
cg*0
Lfi Lr>
7J(+J
*r¢n-
)#0
¢ry
r41

tsi inrfj ¢D
r*inrryo
(7)* * o*inooo)rinor*OO
¢3) oi
Z7ty1 Inco ro In(yrN¢3)* loN￿O)0￿0
ts)(Q (N
*¢7i tsi
100) r4 V)Q¢O
C• OCY 0>
C4
00) C*
<>"*_￿>vLUoj(DL)￿<<¢￿<￿Q)￿_

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

Henderson Loggie Secure Messaging
E-SIGNATURE CERTIFICITE
Certificate Summary
ENVELOPE5UBIFQT 2025 SBU a¢countsforsiEning
DOCUMENT.. SBU final 2025 ac￿nts￿ signing 12.1.26.r
OOCUMENTORIGINATOR Lsnne ScrtMgeourlWne.scrlmge￿r￿lca.C0.ukI
CERTIFICATF STArus Comple¢ed
OELfiERFD." Feb 04. 20267."09 PM UTC
UME¥T PASE5". 22 CERTIFICATE PAGE5 1 TOTrtLENVELOPE PAGE5 23
ÉTrQtyELOPE 10 6a76392f4ba4-451e-372b43398e2be221
DOCUMENTID 9dfd1625.956fy437a-b458-B70aC*bb462
ORIGINATOR IPADDRESS 157.231.93.186
COMPLETED SIGNATORIÉS 2 12
COMPLETED IN PLACE SIGNAfiigF$ 313
COMPLETED IN PLACE INITIALS 010
CARBON cOPYRECI￿E￿tS. 0
Signatures
Timeline
E-gGNED8Y ￿rah Gunn Ichair@gbu OrE.￿k)
SEOJRITV LEVFL Secure EmaillAulhenticaiedl
E.9GNA7UP& ID" cbed6bce.25ed4fW8489d023635302ff
SENT Feb 04, 20267..￿ PM Utc
VIEWFD Feb 06, 20267".11 PM UTC
SIGNED Feb 0& 2026 7.11 PM LITC
UgNCI IPADDRE55 86.163.216.12
IAGREETOThE CONTENTSOFALL PAGESABOVE WITh ELEcfRONIC SIGNATURE
PRIMfNIME Sarah Gunn EMAIL chaifftbu.or8.uk
E.SIGNED*I Jaslln BhaErath ttallnbhaErath@hlcaco.uk)
SECURITr LÉVLL Secure Email (Aulhenti¢aiedl
E.YGNATUfiE 10- ab667311-36824d4f-a3a4dcOf977e533b
SEMT Feb 04, 2026 7".09 PM Lrrc
VIÉWED Feb 08. 20263".28 PK4 UTC
SIGNED Feb M 2026 3..29 PM UTC
LNNG IPADDRES5 92.236.180.97
IAGREETOThE CONTENTSOFALL PAGESA8OVE WITh AN ELECTRONIC SIGNATURE
PRIWNIME l&lln 8ha8rath EMAIL. Iaslln.bha8rat￿h￿.Co.Uk
zix
SBU final 2025 acwunls for svJning 12.1.26.pdf19dfd1625-9560437a-b458-fJ70aOcbb4621 Page.. 23 123