DISABLED GOLF ASSOCIATION (CIO) Annual Report For Year Ending 28[th] February 2025
Charity Number 1184422
_1_
|
**CONTENTS**|**PAGE**|
|---|---|
|Trustees' Report|**3 - 7**|
|Statement of Board of Trustees’ responsibilities|**8**|
|Independent Examiners’ Report|**9**|
|Statement of Financial Activities|**10**|
|Balance Sheet and notes|**11 - 13**|
_2_
## **Trustees’ Annual Report for the period**
**From** 1st March 2024 **Period start date To** 28th February 2025 **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.|
_3_
## **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
2024/25.
The
geographical spread of events enabled a
greater participation by members.
The development of golf out-reach events
continued in 2024/25, 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 £21,609 to £14,866|
|---|---|---|
|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|£14,866 (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.|
_4_
## **Reference and Administrative details**
|Charity name|Disabled Golf Association|
|---|---|
|Other name the charity uses|DGA|
|Registered charity number|1184422|
|Charity’s principal address|5 Tate Naylor Street
Dewsbury
West Yorkshire
WF13 2DG|
|**Independent examiners**|**PaulArt Accounting & Tax Services Ltd**|
|**Bankers**|**The Co-Operative Bank**|
_5_
## **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 (if**
**any)**|
|---|---|---|---|---|
||Neil Baird|Chair|Resigned on 17/11/2024||
||LesleyBain|Vice Chair|Chair Effective 17/11/2024||
||John Riordan|Treasurer|||
||AnthonyJones|Secretary|Resigned on 17/11/2024||
||Alan Orchard||Resigned on 17/11/2024||
||Graeme Robertson||||
||Jane White||||
||Alan Baker||||
||DannyHennessey||Appointed on 17/11/2024||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– 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|||
||||
||||
||||
||||
||||
_6_
## **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)** Lesle Bain John Riordan y **Full name(s)** Lesley Bain John Riordan **Position (eg Secretary,** Chair Treasurer **Chair, etc) Date** 10[th] December 2025
_7_
## **Trustees' Report For The Year Ended 28[th] February 2025**
## **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:**
## _Lesley Bain John Riordan_
Lesley Bain John Riordan Chair Treasurer 10[th] December 2025 10[th] December 2025
_8_
**Independent Examiner`s Report For The Year Ended 28[th] February 2025**
## **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 28[th ] February 2025 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
10[th] December 2025
_9_
**Disabled Golf Association**
**Statement Of Financial Activities For The Year Ending 28[th] February 2025**
|**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
Accountancy Fees
**Total**
**Surplus/(Deficit)**
**Balance Brought FWD**
**Balance Carried FWD**|**2025**
**2025**
**2025**
**2024**
**Unrestricted**
**Restricted**
**Total**
**Total**
£6,221
-
£6,221
£20,058
£34,265
-
£34,265
£31,809
£1,520
-
£1,520
£2,260|
|---|---|
||**£42,006**
**-**
**£42,006**
**£54,127**
-£440
-
-£440
-£10,881
-£43,722
-
-£43,722
-£38,529
-£2,569
-
-£2,569
-£3,021
-£797
-
-£797
-£2,165
-
-
-
-
-£526
-£536
-£695
-
-£526
-
-£695
-|
||**-£48,749**
**-£55,132**
-£6,743
-£1,005
£21,609
**-**
**-£48,749**
**-**
-£6,743
**-**
£21,609
£22,614
**£14,866**
**-**
**£14,866**
**£21,609**|
_10_
## **Disabled Golf Association**
## **Balance Sheet as at 28[th] February 2025**
|**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 03/12/2025
And signed on their behalf by:|**2025**
£14,866
£14,866
-
-
£14,866
£14,866
£14,866|**2024**
£21,609|
|---|---|---|
|||£21,609|
|||-|
|||-
£21,609|
|||£21,609|
|||£21,609|
||||
_Lesley Bain Anthony Jones_ Lesley Bain John Riordan Chair Treasurer 10[th] December 2025 10[th] December 2025
_11_
## **Disabled Golf Association**
## **Notes to the accounts for the year ended 28[th] February 2025**
## 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.
_12_
## **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.
_13_