BELFAST LOUGH SAILABILITY
Trustees Annual Report and Unaudited Financial Statements
for.the year ended 31 December2023
Registered Charity in Northem Ireland (NIC101461)
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BELFAST LOUGH SAILABILITY
Financial Statements
Year ended 31 December 2023
Contents
CHARITY REFERENCE AND ADMINISTRATIVE D￿AlLS...
TRUSTEES, ANNUAL REPORT..................-....-...................... ..........................-..-............................-..............
TRUSTEES OF THE CHAR¥rY....-............ .. . .
REFERENCE AND ADMINISTRATIVE DETAILS ......... . -......
STRUCTURE AND MANAGEMENT.........................................................-.................-............-.......,............
DESCRIPTION AND PU.RPOSE........................-.................--...........-...............-.--.-....-..-...............................
ACTIVITIES AND OBJEcllvES ............-..-.......... ... . .. ......-.
ACHIEVEMENTS AND PERFORlVtANCE......
PUBLIC BENEFIT STATEMENT.................-..-..-.................- ......................- .............-..... ... .- .
FINANCIAL REVIEW.........-. .....
GOING CONCERN...
RESERVES POLICY................-.-..-....-... ...-.. ..-....
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS.
RISK REVIEW......-.......-....-......-.. ...
INDEPENDENT EXAMINERS REPORT..........-..-..-..................... .
STATEMENT OF FINANCIALACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)...
.11
BALANCE SHEET....-..-........
.12
NOTES TO THE AccouMrs........-...... ..
.13

BELFAST LOUGH SAILABILITY
Year ended 31 December 2023
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Belfast Lough Sailability
Charity registration number
NIC101461
Principal office
Marina Building, 3 Quayside,
Carrickfergus, BT38.8BE
The trustees
MrDTodd
Cha irperson
MrA Bisp
Vice Chairperson
Mrs A Taylor Honorary Secretary
Mrs K Reid
Honorary Treasurer
Bankers
Danske Bank
Donegal Sq West
Belfast
Co Antrim
BTI 6JS
Independent examiner
Simori Hopper F.C:A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG

BELFASt LOUGH SAILABILITY
TRUSTEES REPORT
Year ended 31 December 2023
TRUSTEES, ANNUAL REPORT
The Trustees present their report and the unaudited financial statements of the charity for the year
ended 31, December 2023. The trustees have adopted the provisions of the Statement of
Recommended Prattice (SORP) "Accounting and Reporting by Charities ' (FRS 102 Section IA) in
preparing the annual report and financial statements of the charity.
The financial statements have been prepBred in accordance with the accounting policies set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities . Statement of Recommended Practice applicable to charitie5 preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland IFRS 102 Section IA), the charity's go.verning document, the Charities Act (No.rthern Ireland)
2008, Charities Att (Northern Ireland) 2013, The Charities (Accounts and Report5) Regulations
(Northern Ireland) 2Q15 and UK Generally Accepted Practice.
TRUSTEES OF THE CHARITY
The trustees who have served during the year were as follows..
Mr D Todd
Chairperson
Mr A Bisp
Vice Chairperson
Mr5 A Taylor Honorary Secretary
Mrs l< Reid
.Honorary Treasurer
REFERENCE AND ADMINISTRATIVE DEfAILS
The registered name of the charity is Belfast.Lough Sailability, charity registration number: NIC101461
Principal office
Marina Building, 3 Quayside,
Carrickfergus. BT38 8BE
The trustee5
Mr D Todd
chairpers.on
Mr A Bisp
Vice Chairperson
Mrs A Taylor Honorary Secretary
Mrs K Reid
Honorary Treasurer

BELFAST LOUGH SAILABILirY
TRUSTEE5 REPORT
Year ended 31 December 2023
Banker5
Danske Bank
Donegal sq West
Belfast
Co Antrim
BTI 6JS
Independent examiner
Sirnon Hopper F.C:A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG
STRUCTURE AND MANAGEMENT
Governing Document
Belfast Lough Sailability {BLS} is a char5ty registered with the Charity Commission for Northern Ireland.
Its operations are governed by a Trust Deed: There are 4 Tr.ustees named above who oversee the
charity's activities and finances and decide how it will achieve it5 objectives.
DESCRIPTION AND PURPOSE
Our charity recognises sailing as a therapeutic exercise benefiting those.with mobility difficultie5. We
provide instruction in safety/rescue boat skills and provide rescue boats & trained crews at open sea
water sport events.
ACTIVITIES AND OBJECTIVES
BLS ha5 a fleet of 17 sail/powerboats and 4 kayaks. Working from Carrickfergus we provide sailing &
boating opportunities to people with disabilitie5 and from disadvantaged backgrounds. Participants can
choose to enjoy recreational or leisure boating, undertake training & education or compete in
competitions. BLS has a team of qualified instructors to pro.vide internationally recognised qualifications
in sailing/powerboatingx first aid, radio, navigation & disability awareness. BLS also proactively promotes
volunteering opportunities to enhance a sense of inclusion and self-worth in our participants. BLS travels
throughout the island of Ireland to provide opportunities to those in need of our facilities.

BELFAsf LOUGH SAILABIUTY
TRUSTEES REPORT (convd)
Year end.ed 31 December2023
ACHIEVEMENTS AND PERFORMANCE
Our activities promote social inclusion, increase confidence and self-esteem and promote community
values along with many added health benefits. Our RYA training centre provides edu.cation and training
to people of all abilities and backgrounds.
The 2023 season started well with Wednesday sessions and group bookings well attended throughout
the year. In June we took part in the Lough Erne regatta having a lot of fun and coming out winner5. We
held our own BLS regatta in August. hostingteams from Foyle and Lough Erne, anotherfun and
rewarding day for all involved. We also suppDrted the Belfast Lough cross the lough swim. the
Carrickfergus Triathlon, disability pride and the Belfast Maritime Festival. a busy year for all involved.
PUBLIC BENEFIT STATEMENT
The Board of Belfast Lough Sailability confirm that they have had due regard for the guidance produced
on public benefit by the Charity Commission for Northern Ireland and are pleased to report that during
the year the charity has continued to provide public benefrts through the programmes and services we
offer. In particular, the trustees consideF how planned activities will contribute to the aims and
objectives they have.set out.
FINANCIAL REVIEW
The charity returned a surplus of E15,492 (2022: deficit £4,333) for the year. As at 31 Decernber 2023,
the charity has fund5 carried forward of £168,668 {2022' £153,176}.
GOING CONCERN
The activities of the charity is dependent on ongoing fundraising activities. The Trustees are of the
opinion that the charity has sufficient resources at the date of approval of these firtancial statements to
meet commitments which will arise in the year from the date of Signing this report.
RESERVES POLICY
The charity aims to retain unrestricted re5erve5 at between three and six months expenditure. The
trustee5 considerthat this ensures that in the event of a significant drop in fundinE they will be able to
continue activities while working to source. alternative funding. The charity has maintained this level of
funding throughout the year.

BELFA5f LOUGH SAILABILFrY
TRUSTEES REPORT {conVd)
Year ended 31 December 2023
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees ' Report and the financjal statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Charity law require5 the trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the charity and of the incoming resource5 and application of
resources, including the income and expenditure, of the charity for that period. In preparing these
financial statements, the trustees are required to:
select SLAitable accounting policiesand then apply them consistently"
observe the methods and principles in the Charities SORP 2019. (FRS102);
make judgements and accounting estimates that are reasonable and prudent:
state whether applicable. UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
prepare the f.inancial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue to operate.
The trustees are responsible for keeping adequate accounting records that 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 (Northern Ireland} 2008 and Charities Art (Nolthern Ireland)
2013 and Charities (Accounts and Reports) Regulations INorthern Ireland) 2015. 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 irregularitie5.
The trustees are responsiknle for the maintenance and integrity of the charity and financial information
included on the charity's website. Legislation in the United Kingdom governing the.preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and pr.ocedures implemented
to manage identified risks. The principal risks are in relation to the likelihood of reputational damage
and financial risks associated with the expectation of ongoing financial supp.ort from funders. These
risks are mitigated by the Trustees regularly monitoring. the various artivities of the charity at stated
meetings and by reviewing available funding Streams.

BELF￿ LOUGH SAILABILrrY
TRUSTEES REPORT (convd)
Year ended 31 December2023
FUTURE PLANS
It is the TTUStee5' intention to develop the present 2Ctivitie5 of the charity.
Disdosure of Information to IndependEnt Examiner
50 far as each of the trustee5 In office at the date of approval of these financial ststements is aware:
there js no relevant audlt Ihfomiation of which the chaiitrfs independent examiner is unaware;
arsd
they have taken all the.steps that they ought trj have taken 35 trustees In order to make
themselves aware of any relewant inform3tlon for the independent examinatlon and to establish
that the char4ty's independent examiner is 3war.e ofthat information.
Independent Examiner
Hopper & Co., have indicated their willingness to remain In office and a re501ution for their re-election
will be proposed at the forthcoming Annual General Meeting.
Approved by the trustees at a meeting on 27 March 2024 and signed on its behalf by.
Mrs A Taylor
T¥ustee
Mr D T(Idd
Trustee