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2024-10-31-accounts

REGISTERED COMPANY NUMBER: 04134006 (England and Wales)
REGISTERED CHARITY NUMBER: 1085994

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
FOR

THE INTERNATIONAL GOLF CHARITY

Kingfisher Business Advisors Ltd
Chartered Accountants
2 High St
Chobham
Woking
Surrey
GU24 8AA
THE INTERNATIONAL GOLF CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 October 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11
THE INTERNATIONAL GOLF CHARITY

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2024

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31October2024.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The following 'purposes of the charity' are set out in its governing document as summarised below.
The objectives of the charity are:
a.Thepromotionofthewelfare,andprovisionofopportunity,toyoungpeopleinneedofassistance,inorder to
improvetheirconditionsoflife,mentalorphysicalhealth,activityanddevelopment,byinvolvementinextramural studies
and activities;
b.   The provision of such opportunities for the social rehabilitation of young offenders in need of assistance;
c.Thesupportandpromotionofcharitableorganisationsanywherearoundtheworld(whetherornot incorporated)
established for the benefit of children and young people, as the trustees in their absolute discretion, see fit;
d.Thesupportofothercharitiesandobjectivesanywherearoundtheworld,asthetrusteesintheirabsolute discretion,
see fit.

Main activities undertaken

TheCharity'spolicyistoachieveitsobjectives,throughthepromotionoffundraisinggolfingeventsworldwide.In these
eventsamateurgolferstakepartinlocalheatsoftheDukeofEdinburghCup,inwhichwinnersineach regional
tournamentreceivetrophiesprovidedbytheInternationalGolfCharity(IGC).IGCseekslocalpartnersandsponsors for
regionaleventswhomustorganiseandcoverthecostsoftheevent,includingthecostofwinnerstoattendthe World
Finals(seebelow).Giventhattheorganisationandaccountingforeachregionaleventiscarriedoutbythelocal partner,
andnotthroughIGCbooks,theattachedaccountsdonotincludethedetailedresultsofregionalevents(in accordance
with the Charities SORP)
Thesurplusfromeacheventisusedtofunddonationstolocalcharities,approvedbyandinaccordancewiththe aims
and objects of Duke of Edinburgh Cup/IGC.
Winnersandrunners-upofeachregionaleventqualifytocompeteintheannualWorldFinalsoftheDukeof Edinburgh
Cup,heldintheUKandorganisedbyIGC.AsdescribedabovethelocalpartnersmakedonationstoIGCtocover the
costsoftheWorldFinals,andfundfurthercharitabledonationsfromsurplusesarising.Necessaryexpensesfor attendees
areprovidedbytheCharitywithintherulesofAmateurGolfaslaiddownbyTheRoyalandAncientandtheUnited States
Golf Association.
ThetrusteeshavehadregardtotheCharityCommission'sguidanceonpublicbenefitinmanagingtheactivitiesof the
charity.

Grantmaking

TheCharitygivestheTrusteesabsolutediscretionoverthedistributionofsurplusfunds.Itisthepolicyofthetrustees to
distribute all available  surplus funds, subject to maintaining a small working capital reserve.
Asallmoniesdonatedtothecharityaretoberedistributedingrants,thecharitydoesnotretainfundsfor investment.
Any temporarily held funds are placed on deposit to achieve the best interest rate possible.
Page 1
THE INTERNATIONAL GOLF CHARITY

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2024

OBJECTIVES AND ACTIVITIES

The main achievements and performance of the charity during the year

The2024WorldFinalswerecontestedbycompetitorsdrawnfrom15events.GlobaleventsleadingtotheWorld Finals,
organisedbylocalcharities,undertheauspicesoftheDukeofEdinburghCup,raisedatotalof£681,000.Monies raised
sincetheCharity’sinceptionin2001nowstandsatover£6million.ThebackgroundandethosoftheDukeof Edinburgh
CupandtheInternationalGolfCharity,continuetobethatmoniesraisedaredistributedtochildrenandyouth Charities
around the work following careful scrutiny and pre-approval by Trustees.
Charitiessupportedin2024includeTheDukeofEdinburghInternationalAward,theBarbadosCommunityFund,The City
of London Sheriff and Recorder’s Fund, The Disabled Sports Hub and SUPability Gibraltar.
TrusteesremaincommittedtolookingtogrowtheCharityasbesttheycan.Theseeffortsarebearingfruitandas a
result, 2025 is looking very good with more new events confirmed.
HRH The Duke of Edinburgh kindly attended the prize giving Gala Dinner at Windsor Castle.
TheTrusteesaregratefultoHMTheKing,forallowingthecharitytousetheRoyalHouseholdGolfClubcourseaspart of
the World Final event.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

As a result of the charity's activities during 2024 the International Golf Charity (IGC) in cooperation with local charities
has generated over £354,000 for charitable organisations supporting young people around the world.
InaccordancewiththeSORP,theamountsraisedbyregionalevents,donateddirectlytolocalcharitiesandnot remitted
to IGC, are not reported in these accounts.

FINANCIAL REVIEW

Financial position

ThefinancialpositionoftheUKcharityalone,asat31stOctober2024,togetherwithcomparatives,arefullydetailed in
the attached accounts.
Insummary,thecharityreceiveddonationsamountingto£337,435intheyearandmadepaymentsto charitable
causesamountingto£100,475,leavingadeficitfortheperiodof£8,351.TheCharity'sreservesattheyearend were
£33,947 (2023- £42,298).

Reserves policy

TheTrusteesgavedueconsiderationtothereductioninreserves,incurredduringtheyearandwereconfidentthat the
reserves position should not reduce further in 2025 and beyond.
InconclusiontheTrusteesaresatisfiedthattheassetsoftheCharityaresufficienttomeetitsobligationsfor both
Unrestricted and Restricted Funds.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The methods used to recruit and appoint new charity trustees.
Thechairmanaskstrusteesalwaystobeonthelook-outfornewtrustees.Thoseproposedarevettedbya working
groupofthechairmanandoneortwoothertrustees,beforearecommendationismadethefullboard.Most candidates
arewellknowninthegolf,charity,orbusinessworld.Trusteesservefora5yearterm,renewableatthediscretion of
the trustees for one further 5 year term. The policies and procedures are explained to the new trustees by the chairman.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04134006 (England and Wales)

Registered Charity number

1085994
Page 2
THE INTERNATIONAL GOLF CHARITY

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2024

Registered office

2 High St
Chobham
Surrey

Trustees

Mr N J Pyle OBE (Chairman)
Mrs E Anderson
Mr J M Benfold
Mr F N Bickmore
Mr T Cruse (appointed 29.11.2023)
Sir D Hempleman-Adams KCVO
Brigadier A Potts
Mrs K Rose
Brigadier J E B Smedley CVO
Commodore M J D Walliker CBE

Company Secretary

Mr N J Pyle OBE

Independent Examiner

Adriaan van den Broek
Kingfisher Business Advisors Ltd
Chartered Accountants
2 High St
Chobham
Woking
Surrey
GU24 8AA
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.
Approved by order of the board of trustees on 23 July 2025 and signed on its behalf by:
Mr N J Pyle OBE - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE INTERNATIONAL GOLF CHARITY

Independent examiner's report to the trustees of The International Golf Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2024.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.Ican confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstituteofCharteredAccountants in
England and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Adriaan van den Broek
Kingfisher Business Advisors Ltd
Chartered Accountants
2 High St
Chobham
Woking
Surrey
GU24 8AA
23 July 2025
Page 4
THE INTERNATIONAL GOLF CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 October 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
280,761
Other trading activities
2
-
Investment income
3
504
Total
281,265
EXPENDITURE ON
Raising funds
4
218,227
Charitable activities
Duke of Edinburgh International Award Scheme
1,000
The Golf Foundation
10,000
Anguilla Charity
-
IN2 Adventures Ltd
-
Possabilities
-
Friends of Calpe House
-
Terence Regan Charity
1,000
KD Mowbray Golf Foundation
1,500
Duke of Edinburgh - Turkey
14,968
Sherrif and Recorders Funds
14,234
ETAC Ltd Larna Sharna
-
Rotary Club of Gibraltar
-
Gibraltar Sea Scouts
-
The Nautilus Project
-
Supability Ltd
-
J Rix SMS
-
GBC Open Day
-
Troon Charity
-
Disabled Sports Hub
19,311
Other
7,404
Total
287,644
NET INCOME/(EXPENDITURE)
(6,379)
Transfers between funds
10
(29,946)
Net movement in funds
(36,325)
RECONCILIATION OF FUNDS
Total funds brought forward
42,298
TOTAL FUNDS CARRIED FORWARD
5,973
Restricted
fund
£
55,911
-
259
56,170
19,679
-
-
-
-
-
-
-
-
-
-
3,412
6,000
4,000
12,000
11,475
1,184
100
292
-
-
58,142
(1,972)
29,946
27,974
-
27,974
31.10.24
31.10.23
Total
Total
funds
funds
£
£
336,672
368,144
-
263
763
115
337,435
368,522
237,906
163,493
1,000
10,000
10,000
-
-
155,916
-
1,438
-
10,000
-
5,000
1,000
1,000
1,500
-
14,968
-
14,234
-
3,412
-
6,000
-
4,000
-
12,000
-
11,475
-
1,184
-
100
-
292
-
19,311
-
7,404
-
345,786
346,847
(8,351)
21,675
-
-
(8,351)
21,675
42,298
20,623
33,947
42,298
31.10.24
31.10.23
Total
Total
funds
funds
£
£
336,672
368,144
-
263
763
115
337,435
368,522
237,906
163,493
1,000
10,000
10,000
-
-
155,916
-
1,438
-
10,000
-
5,000
1,000
1,000
1,500
-
14,968
-
14,234
-
3,412
-
6,000
-
4,000
-
12,000
-
11,475
-
1,184
-
100
-
292
-
19,311
-
7,404
-
345,786
346,847
(8,351)
21,675
-
-
(8,351)
21,675
42,298
20,623
33,947
42,298
368,522
163,493
10,000
-
155,916
1,438
10,000
5,000
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-
346,847
21,675
-
21,675
20,623
42,298
The notes form part of these financial statements
Page 5
THE INTERNATIONAL GOLF CHARITY

BALANCE SHEET

31 October 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Investments
6
-
CURRENT ASSETS
Debtors
7
31,964
Cash at bank
207,783
239,747
CREDITORS
Amounts falling due within one year
8
(22,964)
NET CURRENT ASSETS
216,783
TOTAL ASSETS LESS CURRENT LIABILITIES
216,783
ACCRUALS AND DEFERRED INCOME
9
(210,810 )
NET ASSETS/(LIABILITIES)
5,973
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
31,179
31,179
(3,205)
27,974
27,974
-
27,974
31.10.24
Total
funds
£
-
31,964
238,962
270,926
(26,169)
244,757
244,757
(210,810 )
33,947
5,973
27,974
33,947
31.10.23
Total
funds
£
1
47,677
222,258
269,935
(10,728)
259,207
259,208
(216,910 )
42,298
42,298
-
42,298
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 October 2024.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 October 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon23July2025and were
signed on its behalf by:
Mr N J Pyle OBE - Trustee
The notes form part of these financial statements
Page 6
THE INTERNATIONAL GOLF CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 October 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,withtheexception of
investments which are included at market value.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
31.10.24 31.10.23
£ £
Profit/(Loss) on Foreign Exch - 263
INVESTMENT INCOME
31.10.24 31.10.23
£ £
Interest receivable - trading 763 115

3. INVESTMENT INCOME

continued...
Page 7
THE INTERNATIONAL GOLF CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2024

4. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
Fund raising costs
Support costs
31.10.24
£
202,642
-
202,642
31.10.23
£
151,810
6,000
157,810

5. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31October2024norforthe year
ended 31 October 2023.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31October2024norfortheyear ended
31 October 2023.

6. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 November 2023 1
Disposals (1)
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 1
There were no investment assets outside the UK.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.24 31.10.23
£ £
Trade debtors 28,760 46,877
Other debtors 3,204 800
31,964 47,677
continued...
Page 8
THE INTERNATIONAL GOLF CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 October 2024

8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accrued expenses
9.
ACCRUALS AND DEFERRED INCOME
Accruals and deferred income
10.
MOVEMENT IN FUNDS
At
1.11.23
£
Unrestricted funds
General fund
42,298
Restricted funds
Restricted fund - Gibraltar
-
TOTAL FUNDS
42,298
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund - Gibraltar
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
in funds
£
(6,379)
(1,972)
(8,351)
Incoming
resources
£
281,265
56,170
337,435
At
1.11.22
£
20,623
20,623
31.10.24
31.10.23
£
£
22,965
2,471
3,204
6,636
-
1,621
26,169
10,728
31.10.24
31.10.23
£
£
210,810
216,910
Transfers
between
At
funds
31.10.24
£
£
(29,946)
5,973
29,946
27,974
-
33,947
Resources
Movement
expended
in funds
£
£
(287,644 )
(6,379)
(58,142)
(1,972)
(345,786 )
(8,351)
Net
movement
At
in funds
31.10.23
£
£
21,675
42,298
21,675
42,298
continued...
Page 9
THE INTERNATIONAL GOLF CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 October 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 368,522 (346,847 ) 21,675
TOTAL FUNDS 368,522 (346,847 ) 21,675
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund - Gibraltar
TOTAL FUNDS
Net
Transfers
At
movement
between
At
1.11.22
in funds
funds
31.10.24
£
£
£
£
20,623
15,296
(29,946)
5,973
-
(1,972)
29,946
27,974
20,623
13,324
-
33,947
Net
Transfers
At
movement
between
At
1.11.22
in funds
funds
31.10.24
£
£
£
£
20,623
15,296
(29,946)
5,973
-
(1,972)
29,946
27,974
20,623
13,324
-
33,947
33,947
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund - Gibraltar
TOTAL FUNDS
Incoming
resources
£
649,787
56,170
705,957
Resources
Movement
expended
in funds
£
£
(634,491 )
15,296
(58,142)
(1,972)
(692,633 )
13,324
Resources
Movement
expended
in funds
£
£
(634,491 )
15,296
(58,142)
(1,972)
(692,633 )
13,324
13,324

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2024.
Page 10
THE INTERNATIONAL GOLF CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 October 2024

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 October 2024
31.10.24 31.10.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts - 1
Donations 336,672 368,143
336,672 368,144
Other trading activities
Profit/(Loss) on Foreign Exch - 263
Investment income
Interest receivable - trading 763 115
Total incoming resources 337,435 368,522
EXPENDITURE
Raising donations and legacies
Fund raising costs 202,642 151,810
Charitable activities
Grants to institutions 100,475 183,354
Other
Exchange rate gain / loss 3,505 -
Bad debts 3,899 -
7,404 -
Support costs
Management
Sundries 2,018 136
Travel 2,745 2,004
Motor expenses 1,456 761
IT costs 3,297 827
Postage and stationery 1,213 322
Consultancy 18,000 6,000
Telephone 275 73
Accountancy - 1,560
Marketing and development 3,556 -
Insurance 521 -
33,081 11,683
Governance costs
Accountancy and legal fees 2,184 -
Total resources expended 345,786 346,847
Net (expenditure)/income (8,351) 21,675
This page does not form part of the statutory financial statements
Page 11