2024-02-29-accounts - Disabled Golf Association

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DISABLED GOLF ASSOCIATION (CIO) Annual Report For Year Ending 29[th] February 2024

Charity Number 1184422

CONTENTS	PAGE
Trustees' Report	3 - 6
Statement of Board of Trustees’ responsibilities	7
Independent Examiners’ Report	8
Statement of Financial Activities	9
Balance Sheet and notes	10 - 12

Trustees’ Annual Report for the period

From 1st March 2023 Period start date To 29th February 2024 Period end date Charity name: Disabled Golf Association

Charity registration number: 1184422

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote the health of disabled people for the public benefit by creating or assisting in creating opportunities for them to participate in the sport of golf. To promote social inclusion in golf for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. The promotion of equality and diversity in golf for the public benefit by the elimination of discrimination on the grounds of disability.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Holding golf competition days through-out England. Holding golf out-reach events.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard to the Charity Commission guidance.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Approx 50 golf competition days through- out England during 2023/254. The geographical spread of events enabled a greater participation by members. The development of golf out-reach events continued in 2023/24, mainly working with various golf clubs around England

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	Cash funds at the end of the period had decreased (compared to the end of the previous period) from £22614 to £21609
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	As a small charity we do not hold reserves other than the cash we carry forward.
Amount of reserves held	Para 1.22	£21609 (as described above).
Reasons for holding zero reserves	Para 1.22	As a small charity we do not hold reserves other than the cash we carry forward.
Details of fund materially in deficit	Para 1.24	The charity is not in deficit.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Any member can stand to be elected as a Trustees for a fixed period, and then are required to stand down and seek re- election if desired, as set out in the constitution. Casual vacancies can be filled by the Trustees and serve until the next AGM.

Reference and Administrative details

Charity name	Disabled Golf Association
Other name the charity uses	DGA
Registered charity number	1184422
Charity’s principal address	225 Coneygree Road Peterborough PE2 8LJ
Independent examiners	PaulArt Accounting & Tax Services Ltd
Bankers	The Co-Operative Bank

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Neil Baird	Chair
	LesleyBain	Vice Chair
	John Riordan	Treasurer
	AnthonyJones	Secretary
	Alan Orchard
	Graeme Robertson
	Jane White
	Alan Baker
	Graham Moore
	Keith Dolman
	Glenn Jackson
	Neil Patrick

– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity Name and objects of the None charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for None safe custody and segregation of such assets from the charity’s own assets

Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	Neil Baird	Anthony Jones
	Neil Baird	Anthony Jones
	Chair	Secretary
	11thNovember 2024
	11thNovember 2024

Trustees' Report For The Year Ended 29[th] February 2024

Statement of Board of Trustees’ responsibilities

The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have:

Selected suitable accounting policies and applied them consistently,
Made judgments and estimates that are reasonable and prudent,
Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will continue in operation).

The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.

The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial information. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure of information to independent examiner

We, as the Trustees of the Charity who held office at the date of approval of these financial statements as set out on page 9 - 13 each confirm, as far as we are aware, that:

There is no relevant information of which the Charity's independent examiner is unaware; and we have • Taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any

relevant information and to establish that the charity's independent examiner is aware of that information.

This report was approved by the Trustees on and signed on their behalf by:

Neil Baird

Anthony Jones

Neil Baird Anthony Jones Chair Secretary 11[th] November 2024 11[th] November 2024

Independent Examiner`s Report For The Year Ended 29[th] February 2024

Independent Examiner’s Report to the Trustees of Disabled Golf Association

I report to the trustees on my examination of the financial statements Disabled Golf Association for the year ended 29[th ] February 2024 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

• the accounting records were not kept in respect of the charity as required by section 130 of the Act; or

• the financial statements do not accord with those records; or

• the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

PaulArt Accounting & Tax Services Ltd Suite 210, 33 Great George Street Leeds England LS1 3AJ

20/11/2024

Disabled Golf Association Statement Of Financial Activities For The Year Ending 29[th] February 2024

Donations & Legacies Income from donations and fundraising Income from events Membership subscriptions Total Expenditure General Fundraising Expenses Cost of Events Travel & Subsistence Admin Cost Marketing Cost Bank charges Miscellaneous Charges Total Surplus/(Deficit) Balance Brought FWD Balance Carried FWD	2024 2024 2024 2023 Unrestricted Restricted Total Total £20,058 - £20,058 £24,146 £31,809 - £31,809 £36,855 £2,260 - £2,260 £2,340
	£54,127 - £54,127 £63,341 -£10,881 - -£10,881 - -£38,529 - -£38,529 -£47,306 -£3,021 - -£3,021 -£2,974 -£2,165 - -£2,165 -£545 - - - -£1,013 -£536 - -£536 -£551 - - - -£4
	-£55,132 - -£55,132 -£52,393 -£1,005 - -£1,005 £10,948 £22,614 - £22,614 £11,666 £21,609 - £21,609 £22,614

Disabled Golf Association Balance Sheet as at 29[th] February 2024

Charity No. 1184422 Current assets Cash at bank and in hand Total net assets The funds of the charity Restricted funds Restricted income funds Unrestricted funds General funds Reserves Total funds Approved by the trustees on 11/11/2024 And signed on their behalf by:	2024 £21,609 £21,609 - - £21,609 £21,609 £22.614	2023 £22,614
		£22,614
		-
		- £22,614
		£22,614
		£22,614

Neil Baird

Anthony Jones

Neil Baird Anthony Jones Chair Secretary 11[th] November 2024 11[th] November 2024

Disabled Golf Association

Notes to the accounts for the year ended 29[th] February 2024

1 Statutory Information

The Charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The Charity’s registered number is 1184422.

2 Going Concern

The accounts have been prepared on the going concern basis, as there are no material uncertainties about the Charity's ability to continue. Based on the adequacy of the Charity's reserves as at the balance sheet date, along with their knowledge of the Charity's ability to meet bills, payments and other liabilities as they fall due, the Trustees have a reasonable expectation that the Charity has sufficient resources to continue in operational existence for the foreseeable future.

3 Accounting Policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity as set out in FRS 102.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

The charity solely had unrestricted funds in the period under review.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of

income Incoming resources are recognised gross on a receipts and payments basis, and are allocated to the Unrestricted Fund unless gifted on the basis of certain restrictions. There were no such restrictions in the year under review.

Expenditure

Recognition of Outgoing resources are recognised gross on a receipts and payments basis, and are expenditure allocated against the General Fund unless incurred specifically for the purposes of any nominated fund. There were no specific payments in the period under review. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Critical Accounting The Trustees do not consider that there are any material sources of estimation or Estimates and Areas uncertainty at the balance sheet date that could result in a material adjustment to of Judgment the carrying values of assets and liabilities in the next reporting period. Guarantees The charity has not given any guarantees in the period under review and there are no outstanding guarantees at the balance sheet date. Taxation The charity is exempt from tax on its charitable activities.

Trade and other Trade and other debtors are recognised at the settlement amount due after any debtors trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. There were no debts outstanding at the balance sheet date.