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Upper Farm House Hardenhuish Lane

                                                                                                                                                                                                                                         Chippenham                  SN14 6HN

17th January 2021



Chippenham Bridge Club Accounts 2020 Auditor’s Notes



The 2020 audit of the accounts has not been straightforward for a number of reasons. There was a change of Treasurer, a change of accounting systems and a change of banking methods. Then, on 23rd March 2020, the country was ordered into ‘lockdown’ due to the COVID-19 pandemic. This meant that face-to-face bridge played in clubs had to cease.


Fortunately, Chippenham Bridge Club was able to resume its duplicate bridge tournaments on Mondays and Fridays by utilising Bridge Base Online (BBO). Towards the end of the year, utilising another on-line platform entitled RealBridge, duplicate bridge tournaments on Wednesdays were added to the programme.


The adoption of on-line bridge platforms was problematic in that the basis for collecting tournament fees from the players changed. Consequently the 2020 accounts show three methods of fee collection: traditional ‘table money’, payments to BBO, and payments to RealBridge. It should be noted that the payments to BBO and RealBridge required some calculations to be made before they could appear in the accounts.


Another complicating factor was that the ‘lockdown’ and social distancing restrictions prevented me from meeting with the Treasurer Ray Hatherly to discuss the accounts. We had to rely on e-mails and telephone conversations.


Considering the circumstances, I am pleased to state that I have been able  to examine and understand the 2020 accounts and I am satisfied that they represent an accurate account of the finances of Chippenham Bridge Club to the end of 2020. My Auditor’s Notes folllow.


  1. While I am satisfied that all transactions have been recorded correctly, unfortunately some important documentation was not available. I must stress the importance of presenting the auditor with receipts and invoices for all expenses, the cheque book with stubs and the paying-in book, in addition to the Bank Statements.
  2. There are entries in the accounts where two or more types of item have been aggregated into one entry, without notation: e.g. TD Fees and a birthday card. These can be difficult to unravel. Separate and well annotated entries should be made.


  1. ‘Transferred non-player’s subs’. This item of £116 arose because some members, having paid their 2020 subscriptions, were unable to play on- line bridge. Apparently, the Committee decided to make a reduction to these member’s subscriptions in 2021. On the 2020 accounts, the Subscriptions have been reduced by £116 and this item appears under ‘Creditors”. In my opinion the £116 should not be shown in the 2020 accounts but as a reduction in fees in 2021, when it happens. The Treasurer and I have agreed to differ on this matter.


In conclusion, I would like to thank the Treasurer Ray Hatherly for his cooperation and patience during the auditing process.


Yours faithfully



Dr Lawrence Kitchen