BRAILLE CHESS ASSOCIATION
REGISTERED CHARITY NUMBER: 263049
ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2008

.1. 

BRAILLE CHESS ASSOCIATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES


Law applicable to charities in England and Wales requires the Trustees to prepare financial 
statements for each financial year which give a true and fair view of the charity's financial 
activities during the year and of its financial position at the end of the year. In preparing 
financial statements giving a true and fair view, the Trustees should follow best practice and: 

select suitable accounting policies and then apply them consistently; 
make judgements and estimates that are reasonable and prudent; 
state whether applicable accounting standards and statements of recommended 
practice had been followed subject to any departures disclosed and explained in the 
financial statements; 
prepare the financial statements on the going concern basis unless it is inappropriate 
to presume that the charity will continue in operation. 
The Trustees are responsible for keeping accounting records which disclose with reasonable 
accuracy the financial position of the charity and which enable them to ensure that the 
financial statements comply with the governing scheme. they are also responsible for 
safeguarding the assets of the charity and hence for taking reasonable steps for the 
prevention and detection of fraud and other irregularities. 

.2. 

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BRAILLE CHESS ASSOCIATION

This report on the accounts of the Braille Chess Association for the year ended 30 September 
2008, which are set out on pages 3 to 4, is in respect of an examination carried out under 
Section 44 of the Charities Act 1993 as amended by S28 of the Charities Act 2006. 

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINERS 
As the members of the Braille Chess Association you are responsible for the preparation of 
the accounts, you consider that the audit requirement of Section 43(2) of the Charities Act 
1993 (the Act) as amended by Section 28 of the Charities Act 2006 do not apply and than an 
independent examination is needed. It is my responsibility to issue this report on those 
accounts in accordance with the terms of Regulation 7 of the Charities Act (Accounts and 
Reports) Regulations 1995. 

BASIS OF INDEPENDENT EXAMINER'S REPORT 
My examination was carried out in accordance with the General Directions given by the 
Charity Commission under Section 43(7)(b) of the Act and to be found in the guidance from 
CBF. That examination includes a review of the accounting records kept by the Braille Chess 
Association and a comparison of the accounts with those records. It also includes 
considering any unusual items or disclosures in the accounts and seeking explanations from 
you as 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 EXAMINER'S STATEMENT 

In connection with my examination, no matter has come to my attention: 

1) which gives me reasonable cause to believe that in any material respect the 
trustees have not met the requirements to ensure that 

proper accounting records are kept in accordance with Section 41 of the Act; 
and 
accounts are prepared which accord with the accounting records and comply 
with the requirements of the Act, or 

2) to which, in my opinion, attention should be drawn in order to enable a proper 
understanding of the accounts to be reached. 

Mr I R Bain FCCA 

November 2008 

.3. 

BRAILLE CHESS ASSOCIATION 
STATEMENT OF FINANCIAL ACTIVITIES 
YEAR ENDED 30TH SEPTEMBER 2008 

INCOMING RESOURCES

Subscriptions 173.56 (2007, 521)
Life membership 650.00 
Tournament fees 16293.92 (2007, 72841)
Sale of chess sets 286.91
Donations 44250.00 (2007, 40397)
Members fundraising 1873.46
Millennium fund 1201.00
Bank interest received 4703.60 (2007, 5389)
Total incoming resources 69432.45 (2007, 119148) 


RESOURCES EXPENDED 

Fundraising costs 3781.73 (2007, 6385)
Tournament expenses 40643.86 (2007, 121849)  
Purchase of chess sets 1824.22
Affiliation fees and subscriptions 526.54
Insurance 558.48
Book-keeping 496.00
Accountancy 446.50
Bank charges 63.51
Committee expenses 743.16 (2007, 642) 
Equipment 200.00
Website costs 324.99
Postage and stationery 1272.82
Members' gifts 71.46
Trust guides 572.16
Total resources expended 51525.43 (2007, 128876)

NET MOVEMENT IN FUNDS 17909.02 (2007, 9728)

FUND BALANCES AT 1ST OCTOBER 2007 84200.29  (2007, 93928)

FUND BALANCES AT 30TH SEPTEMBER 2008 £102107.31 (2007, £84200)

.4.

BRAILLE CHESS ASSOCIATION
BALANCE SHEET AS AT 30TH SEPTEMBER 2008


CURRENT ASSETS 
Cash at bank 102553.81 (2007, 84200) 

CURRENT LIABILITIES 
Trade creditors 446.50
Total 2008 £102107.31 (2007, £84200)

FUNDS OF THE CHARITY £102107.31 (2007, £84200) 

Approved by the Trustees and signed on their behalf by: 
A Crombie 5.12.08
N A Wragg 12.12.08