COMPANY REGISTRATION NUMBER: NI 032590 CHARITY REGISTRATION NUMBER: NIC 102838 DISABILITY SPORT NI LTD Company Limited by Guarantee Report and Financial Statements 31 March 2023 Finegan Gibson Ltd Chartered accountant & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
DISABILITY SPORT NI LTD Company Limited by Guarantee Report and Financial Ststements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 17 Statement of financial activities (including income and expenditure account) 21 Statement of financial position 22 Statement of cash flows 23 Notes to the financial statements 24
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2023. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Disability Sport Nl Ltd Charity registration number NIC102838 Company registration number N1032590 Principal office and registered Unit G, Curlew Pavilion, Portside Business Park office 189 Airport Road West Belfast, BT3 9ED The Trustees Mr Patrick Marshall- Chair Ms Barbara Jill Poots- VI-Chair Mr Stephen Friel Mr Michael Hilland Mr Anthony Paul Barclay (Appointed 15th February 2022) Mr David Cowan (Appointed 15th February 2022) Ms Laura-Lee Jenkins (Resigned 24th May 2022) Mr Graham Fitzgerald (Resigned 25th October 2022) Mr James Rose {Appointed 28th January 2023) Mr Barry Shannon (Appointed 28th January 2023) Mr Greg Yarnall {Appointed 28th January 2023) Ms Nicola Woods (Appointed 28th January 2023) Company secretary Mr Kevin O'Neill Senior Staff Mr Kevin O'Neill- Chief Executive Mrs Linda Moody - Finance and Governance Manager Miss Rhian McCarroll- Performance Sport Manager Mr Aubrey Bingham- Community Sport Manager Auditor Finegan Gibson Ltd Chartered accountsnt & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN Bankers Danske Bank Small Business PO Box 183 Donegall Square West Belfast BT16JS
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 ABOUT US Disability Sport Nl Ltd is Northern Ireland's main disability sports charity working to improve the health and wellbeing of disabled people through sport and active recreation. We work with people with physical, sensory and learning disabilities of all ages and with schools, disability groups, sporting organisations and clubs to ensure that everyone can benefit from the health, social and educational benefits of sport and recreation. We believe that every person with a disability has the right to participate in all aspects of life and are committed to building a more inclusive society where disabled people have the same opportunity as non-disabled people to lead a full, active and healthy lifestyle through sport and active recreation Launched in 1998 by a number of small disability sports groups to address the under representstion of disabled people in sport, we have gradually grown to represent the vast majority of disability sports groups and clubs in Northern Ireland. We currently have 130 members made up of disability and mainstream sports organisations and clubs, disability groups, schools and adult centres and organise a range of participation programmes, events, training courses and education projects - all designed to improve the health and wellbeing of disabled people. We also work closely with Governing Bodies of Sport and British and Irish performance sports organisations to ensure that talented disabled sports people have the same opportunity as their non- disabled peers to train, compete and excel in their chosen sport on the world stage. Our vision for the future is an inclusive society where disabled people fully participate in all aspects of life, including sport and active recreation. Our mission is - to develop sports and active recreation opportunities which give disabled people an equal opportunity to live a full, active and healthy lifestyle. Our Strategic Outcomes are - A more equal and inclusive society, where more disabled people participate, compete and ex1 in sport and active recreation at a level of their choice-, The improved health and wellbeing of disabled people- Equality of access for disabled people to participate in sport and active recreation throughout Northern Ireland.
DISABILITY SPORT NI LTD Company Limited by Guarantse Trustees. Annual Report {Incorporating the Directors Report) Year ended 31 March 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Disability Sport Nl Ltd is a charitable company limited by guarantee and does not have share capital. In the event of the company being wound up members are required to contribute an amount not exedIng £1. The company was established under a Memorandum ofAssociation which sets out the objects and powers of the company and is governed under its Articles of Association. It was incorporated on 24th June 1997 and registered as a charity with The Charity Commission for Northern Ireland on 22nd May 2015. Organisation structure The Board of Trustees is responsible for the strategic development and governance of the charity. The Trustees, who are also directors for the purposes of company law, meet 6 times per year to review the overall strategy, policies and goals of Disability Sport Nl and monitor progress against the priorities identified in the organisation's strategic plan. The Board has a Finance Sub-committee with a Terms of Reference approved by the Board. The Sub-committee consists of three trustees appointed by the Board - of whom have relevant financial experience andlor qualifications. The committee meets not less than 4 times per year and advises the Board on all financial matters, with final decision making remaining the responsibility of the Board. Trustees give of their time freely and receive no remuneration but may be reimbursed for incidental expenses incurred. The Chief Executive Officer (CEO), who is appointed by the Trustees, is responsible for the day-to-day operations of the charity - supported by a management team consisting of the Finance & Governance Manager, Performance Sport Manager and Community Sport Manager. The charity has adopted the National Joint Council (NJC) pay scales for its use. Increments will normally be awarded annually, from 1SIApril, to all employees who have served at least six months in their current grade and have not reached the maximum placing on their scale. Inflationary increases are awarded in line with the NJC'S annual pay agreement. Recruitment and appointment of trustees Trustees are recruited on a rotational basis through an open selection and recruitment process, with positions advertised publicly on the websites of a range of relevant sports and charity websites. A panel consisting of 0 existing Trustees, normally the Chair and Vice Chair, oversee the selection and recruitment of new Trustees. The CEO also sits on the panel but in a strictly advisory capacity. Following short-listing and interview, the selection panel makes a recommendation for appointment based on the skills and experience of applicants. Recommended candidates are considered and, if appropriate, appointed by the membership at the Annual General Meeting. Trustees are appointed for an initial period of four years and may, subject to satisfactory performance, be reappointed for a second period of four years at the discretion of the Chairperson. This ongoing process ensures that the Board has Trustees with a broad and varied range of skills and experience.
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Trustee induction and training Following election at the Annual General Meeting, newly appointed Trustees undergo induction training to brief them on.. their role, responsibilities and legal obligations under company and charity law, the organisation's values, mission and strategic objectives, organisational structure, key activities, policies and procedures, the strategicloperational planning and decision-making processes, key funders, financial position and reserves policy, Trustee expenses. During the induction meeting, new Trustees are provided with the following documents= Strategic Plan Most Recent Annual Impact Report Policies and Procedures Handbook Trustees Role Description A training needs analysis is carried out regularly to identify the training needs of Trustees and training organised as required. Live Active Enterprises Nl C.l.C The charity established a community interest company in March 2016. The company is a subsidiary of Disability Sport Nl Ltd, with the charity being the sole member of the company. The purpose of the social enterprise is to run projects with a broader focus on providing active recreation opportunities which improve the health and wellbeing of everyone in the community, including disabled people and other under-represented groups, as well as developing and managing commercial services which generate income for the charity. Disability Sport Nl Ltd is the sole member of Live Active Enterprises Nl C.l.C. During the reporting period the Board of the social enterprise company consisted of three Non-Executive Directors, of whom were employees of Disability Sport Nl Ltd. The Chair of Disability Sport Nl Ltd is also the Chair of Live Active Enterprises Nl C.l.C.
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report {Incorporating the Directors Report) Year ended 31 March 2023 OBJECTIVES Disability Sport Nl Ltd is established for the relief of disabled people in Northern Ireland without regard to their age, sex, race, religion, political opinion, colour or ethnicity, particularly by the provision of recreational or sporting facilities and training for the relief of such persons. In setting our objectives and planning our activities for the year, the Trustees have considered the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities undertaken have helped to achieve the Charity's purposes and provide a benefit to the beneficiaries. This year was the first of Disability Sport Nl's new Strategic Plan covering the period 2020-2024. Over the period of this plan the charity will have five strategic priorities as listed below= Strategic Priority 1: Improving Health and Wellbeing To improve the health and wellbeing of disabled people and people with long term health conditions through increased participation in sport and active recreation opportunities in every area of Northern Ireland. Strategic Priority 2: Developing Sporting Talent To lead the development of performance pathways and support programmes which enable talented athletes with disabilities to achieve higher levels of performance in their sport including continued international medal success. strategic Priority 3: Inclusive Sports Facilities and Outdoor Places To develop access services which encourage and support the development of sports facilities and outdoor places which are inclusive of disabled people. Strategic Priority 4: Communications, Training and Engagement To inspire, facilitate and encourage disabled people to participate in sport and active recreation by engaging with disabled people and the broader community, by delivering inclusive training and by promoting the social model of disability. Strategic Priority 5: Governance and Income Generation To manage an effective, well governed organisation with the capacity to lead the development of disability sport and active recreation in Northern Ireland.
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE For each of the charity's five strategic priorities a summary of the main achievements during the year have been provided below: Strategic Priority 1: Improving Health and Wellbeing To improve the health and wellbeing of disabled people and people with long term health conditions through increased participation in sport and active recreation opportunities in every area of Northern Ireland. Achievements Community Participation Programmes: Following on from the negative impact of COVID-19 in the previous year the charity built back a range of sports and active recreation programmes in partnership with a number of District Councils and disability organisations across Northern Ireland. By the end of year the charity had organised a varied range of sports and recreation activities which delivered 19,569 participant opportunities to 6,107 disabled people. A summary of these programmes is provided below: 1.1 Community Participation Projects: The delivery of the following 4 partnership projects in 3 district council areas.. Inclusive Sports and Leisure Project funded by Armagh City, Banbridge and Craigavon Borough Council - activities included Nordic walking, indoor adapted cycling, 'wheelie active, sessions, inclusive gym programmes, specialist sports programmes for people with learning disabilities, people with autism and people with physical disabilities held at the new South Lake Leisure Centre in Craigavon. GOGA in Action Project funded by Armagh City, Banbridge and Craigavon Borough Council activities included weekly 'Buggy Fit, and Tai Chi sessions as well as the delivery of three local fitness programmes in the Armagh, Banbridge and Craigavon areas. Get Out Get Active 2 Project in Mid and East Antrim Borough Council area funded by the Spirit of 2012 Fund - activities included Nordic Walking, an 'Over 50s Better Connected, exercise programme, a 'Pawsitive Walks & Talks, programme, a social Racquets Club, an autism friendly 'Quiet Family Swim Hour, at Seven Towers Leisure Centre, an adult pan disability come & try session at Carrickfergus Leisure Centre as well as the delivery of Inclusive PE training and 'Walx Community Leaders, training for local teachers and volunteers. Get Out Get Active 2 Project in the Mid Ulster District Council area funded by the Spirit of 2012 Fund. Activities included inclusive walking programmes, 'Wheelie Active. sessions, a 'UV Glow Up Disco Dance Roadshow, organised in partnership with Mencap, the organisation of a summer scheme for deaf children and the delivery of Inclusive PE training and Inclusive Skills and Games training for local teachers and volunteers. Planning also continued to develop a Memory Walk trail and map, in partnership with the Council, which will be particularly suitable for people with dementia.
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 1.2 Local Participation Programmes.. The delivery of a varied range of participation programmes linked to the District Council Disability Sports Hubs previously established by the charity in all 11 District Council areas. Activities included inclusive walking, adapted cycling, boccia, inclusive gymlfitness programmes and 'Wheelie Active, sessions. 1.3 Impairment Specific Programmes: The development of a range of impairment specific programmes in partnership with Deaf sports and Blind sports organisations. Programmes included: The organisation and delivery of a year-long training programme for Belfast Panthers Ladies (Deafj Basketball Club. The delivery of a 'Multi-skills' programme for Cregagh Primary School Hearing Impairment Unit. The delivery of community Boccia programme for an RNIB group in Coleraine. walking programmes for RNIB groups in Belfast and Antrim and archery events for RNIB groups in Newtownabbey and Bangor. Engagement with Northern Ireland four Tandem Clubs in Belfast, Derry, Lisburn and Newry and Vision sport Ireland to plan a Tandem Pilot Training course which will take place early next year. 1.4 All Out Trekking IAOT) Project: The charity continued to develop and deliver this innovative outdoor based project which gives disabled people, and their non-disabled friends and family, the opportunity to access countryside paths and mountain bike trails using a range of inclusive all-terrain electric vehicles and bikes. This year's AOT programme consisted of lce weekly guided sessions for small groups of disabled people and their friends and families, throughout the summer months from July to September inclusive. By the end of the programme 218 people had participated in the programme. Strategic Priority 2: Developing Sporting Talent To lead the development of performance pathways and support programmes which enable talented athletes with disabilities to achieve higher levels of performance in their sport including continued international medal success. Achievements 2.1 Inclusive Sport Award: The 'lnclusive Sport Award, (ISA) is the charity's accreditation scheme designed to recognise governing bodies of sport who make a commitment to creating an inclusive sports environment for disabled people. Following the widespread disruption and suspension of Governing Body of sport programmes over the last years caused by the COVID-19 Pandemic, the charity's focus this year was on reengaging with Governing Bodies who had previously achieved the award and to revisit there ISA related action plans. By the end of the year the charity's Performance Sport staff had successfully reengaged with all 11 Governing Bodies and were in the process of reviewing and updating their individual ISA action plans. The 11 sports organisations who have achieved the ISA Award to date are as follows.. Irish Football Association- Athletics Nl., Ulster Rugby., Swim Ulster",
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Ulster Tennis- Nl Judo Federation- British Gymnastics., . Ulster GAA., Canoe Nl., . Archery Nl. 2.2 Progressive Club Support Programme: In addition small development grants of £300 each, funded by the Progressive Building Society were awarded to the following 11 clubs during the year.. Antrim All-stars Boccia Club Northern Ireland Polio Fellowship Boccia Club (Belfast) Bangor Boccia Club Causeway Giants Wheelchair Basketball Club (Coleraine) North West Wolves WBC (Derry} Nl Knights WBC (Belfast) Bangor Bulls WBC Craigavon Lakers WBC South West Storm WBC {Omagh) Belfast Panthers Ladies Deaf Basketball Club Ulster Barbarians Wheelchair Rugby Club (Lisburn & Antrim) The Progressive Building Society's Regional Manager Kevin Flannery attended the AGM at the Dunsilly Hotel, Antrim on 29th November, 2022 to present the grants to representatives of each club. 2.3 Inclusive Club Award: The Inclusive Club Award is an annual awards scheme run by the charity to recognise clubs, and key individuals within clubs, who are being inclusive of disabled people. The harity reiVed a number of strong, good quality applications for scheme this year, with a panel Consisting of the Chair Paddy Marshall, Honorary PresidentAngela Hendra and Performance Pathways Manager Rhian Mccarroll meeting on 17th November, 2022 to shortlist and select the winners. The four individuals awards which make up the scheme were presented at the AGM at the Dunsilly Hotel. Antrim on 29th November, 2022. The winners of the awards were as follows: Disability Sports Club of the Year- Trailblazers Powerchair Football Club Mainstream Sports Club of the Year award - LX Gymnastics Centre Wheelchair Basketball Club Person of the Year Anna Shields (Craigavon Lakers Wheelchair Basketball Club) Boccia Club Person of the Year- Tessa King (Bangor Boccia Club) 2.4 British Paralympic Association {BPA} 'Parasport' Website: Staff worked in partnership the BPA's'Parasport' Team to facilitate a'Parasport' video featuring the Bangor Bulls Wheelchair Basketball Club, as part of the BPA'S 'Club of the Month, initiative. 2.5 Wheelchair Basketball: The delivery of a club development and performance programme for the sport of wheelchair basketball, funded by Sport Nl. 2.5.1 Wheelchair Basketball Club Development Programme
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Northern Ireland Wheelchair Basketball League 2022-23: Disability Sport Nl continued to organise the Northern Ireland league, sponsored by the Perennials RFC, with all 7 local wheelchair basketball clubs participating. Throughout the season each club hosted a 'Game Day, with the final 'Game Day, being hosted by Disability Sport Nl at Ulster University's Jordanstown campus on the 25th March 2023. The Knights won the league after a very competitive final game with the Bangor Bulls. Disability Sport Nl would like to thank the Perennials RFC for their continued support of the league. Coach Education and Training: Throughout the year the charity organised and delivered a range of courses for coaches, umpires and referees, designed to build a skilled and qualified volunteerworkforce around the sport of wheelchair basketball in Northern Ireland. 2.5.2 Wheelchair Basketball Performance Programme The wheelchair basketball performance programme, which is delivered in liaison with British Wheelchair Basketball (BWB), is concerned with developing and improving performance pathways in Northern Ireland which support tslented local players to be selected for national teams. This year's programme was focused on feeding talented athletes into the GB & Nl World Class Paralympic Programme as well as preparing a Northern Ireland 3x3 Team to compete in the 2022 Birmingham Commonwealth Games. Disability Sport Nl's 3x3 men's Northern Ireland team qualified forthe Birmingham 2022 Commonwealth Games at the IWBF Europe 3x3 Commonwealth Games Qualifiers at Inverclyde, Scotland in April 2022. The Northern Ireland squad consisting of Matt Rollston, Nathan Mccabe, Conn Nagle and James Macsorley and coached by Disability Sport Nl's Wheelchair Basketball Performance Officer, Phil Robinson went on to perform extremely well at the Birmingham 2022 Commonwealth Games. Despite losing their opening fixture to a very strong Canadian team, the squad went on to achieve a 5th place finish, with impressive wins against eventual Gold Medallists Australia in the group stage and South Africa in the 5th16th place play-off. In all Northern Ireland won 0 of their three games during the competition narrowly missing qualification for the semi-finals. The team's performance at the games has had an undoubtedly positive impact upon the Wheelchair Basketball community in Northern Ireland. Weekly Monday evening training sessions restarted for the Northern Ireland Wheelchair Basketball Academy at the Antrim Forum Leisure Centre with a number of players across Tiers 1, 2 & 3 of the programme and the Women's Development Group all involved in the sessions. To facilitate the Northern Ireland Academy programme an interim Coach, Matt Rollston was appointed in October 2002, with another coach, Paul McKillop appointed upon Matt's departure to play abroad. For the first time the charity entered the Northern Ireland Academy Squad in to the British Wheelchair Basketball (BWB) League Competition with a mixed gender team participating in the BWB Division 1 (North) League and a women's team participating in the BWB Women's League. Participation in these BWB competitions enables the Nl Academy Players access to higher levels of competition and helps to increase their skill and ability levels. During the period, Conn Nagle was one of the 2 successful recipients of the Mary Peters Trust'make it Happen Award, and Northern Ireland talented athletes James Macsorley, Conn Nagle and Katie Morrow attended various GB Wheelchair Basketball training camps in England. A strong partnership and working relationship continued with British Wheelchair Basketball (BWB) throughout the year. 2.6 Boccia: The delivery of a Sport Nl funded club development and performance programme for the sport of boccia, which is a Paralympic sport developed for people with high levels of impairment. 2.6.1 Boccia Club Development Programme All 6 local Boccia clubs returned to training ahead of the 2022-2023 Northern Ireland Competition season
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 with new club sessions taking place at Lough Moss Leisure Centre in Carryduff. Throughout the year Disability Sport Nl organised 4 Pairs League Competitions, 3 Open Championships and a Northern Ireland Championships. The Northern Ireland Championship took place on 4th March, with 25 participants across 6 classifications. The results from this competition fed into the selection process for the 2023 UK and Irish Championships. National Classification was delivered alongside this competition, with 7 new athletes receiving a new National Classification and 1 receiving a review. The Boccia Pathway Officer represented DSNI at Boccia UK Workforce meetings and the Boccia Pathway Group (BPG) throughout the year to share learning and gain insight with the other Home Nations. A Boccia volunteer attended and passed the BISFed Basic Classifier training in Poland, ensuring that the charity now has a medical classifier based in Northern Ireland which will be a great benefit to the sport and athletes moving fOardS. Local coach Caroline Millar also won the Disability Coach of the Year Award at Sport Nl's 2022 'Sportsmaker' Awards, attending the awards ceremony at the Titanic Centre on 15th March to receive her award. 2.6.2 Boccia Performance Programme The boccia performance programme, which is delivered in liaison with Boccia UK, is concerned with developing and improving performan pathways in Northern Ireland which support talented local players be selected for national Paralympic programmes. The Northern Ireland 'Pathway Squad, training sessions took place in UUJ throughout the year with several new players from clubs and taster sessions invited along to join the squad. Ongoing communication continued with Boccia UK and Boccia Ireland to ensure the pathway programme aligns to their programmes. Northern Ireland athletes also competed at the Scottish Open. UK Championships and Irish Championships during the year. For the first time Disability Sport Nl also hosted a Northern Ireland Boccia Challenger event which took place in Antrim Forum Leisure Centre from 20th - 22nd January 2023. The event attracted 26 players from Northern Ireland, England, Wales, Scotland and the Republic of Ireland. The event received very positive feedback from players, home nation leads and Boccia UK staff. Local talented athletes Claire Taggart (World #1) and Robyn McBride (World #18) were selected to compete at the 2022 World Boccia Championships held in Rio De Janeiro, Brazil in December 2022. The pairwere part of the Boccia UK team that reached three finals, with Claire securing Gold in the BC2 Individual and Silver in BC11BC2 team competitions. Robyn showed signs of her promising future competing at her first world championships as she topped Pool D of the BC3 individual competition to progress and finish in the last 16. Claire Taggart and Robyn McBride also confirmed their places in the Boccia UK World Class Programme for 2023, with both players being selected for the Zagreb 2023 World Boccia Challenger which took place from 25th March - 1st April, 2023. Claire won a gold medal in the BC2F event and a silver medal in the BC112 Team event. In addition Claire Taggart was nominated for and won the 'Sports persOneaM with a Disability Award. at this year's Mid & East Antrim Borough Council Sports Awards. 10
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Strategic Priority 3: Inclusive Sports Facilities and Outdoor Places To develop access services which encourage and support the development of sports facilities and outdoor places which are inclusive of disabled people. Achievements The charity, with the support of its contracted Access Consultant Aisling Irvine of All In Access, SUC$sfullY reviewed and updated the following four key access guidelines documents during the year.. Guide 1.. Accessible Sports Facilities Design Guidelines (December 2022 version) Guide 2.. Accessible Sports Facilities Management Guidelines (December 2022 version) Guide 3.. Accessible Sports Stsdia Design Guidelines (March 2023 version) Guide 4.. Accessible Sports Stadia Management Guidelines (March 2023 version) The documents can be downloaded from the Disability Sport Nl website. Strategic Priority 4: Communications, Training and Engagement To inspire, facilitate and encourage disabled people to participate in sport and active recreation by engaging with disabled people and the broader community, by delivering inclusive training and by promoting the social model of disability. Achievements Marketing and Social Media: A comprehensive range of marketing and social media activities were implemented during the year in support of this strategic priority. Key areas of delivery are provided below: The development and launch of a new improved Disability Sport Nl website. The development and'soft, launch of a new'Active Living No Limits, disability sport opportunities website for Northern Ireland. The site will be formally launched by the 'Active Living No Limits, Forum next year. The successful management of information and news on the charity's website and social media channels. The production of a monthly Ezine. PR activities around the World Boccia Championships in Rio de Janeiro providing pre, during and post tournament coverage. 'Homecoming' event PR activity for athletes from Northern Ireland which successfully secured media coverage. The marketing, promotion and delivery of training courses and youth sport challenges. Training and Education.. Disability Sport Nl delivered a range of training courses during the year, all designed to give volunteers, coaches, teachers and leisure services staff the knowledge and skills required to better include disabled people in sports and recreation opportunities. The charity also delivered a number of education based sports challenges designed to increase understanding of disability and challenge negative attitudes and misconceptions about disabled people. In total 63 courses were delivered to 1270 participants during the year. A breakdown of the varied type of courses delivered is provided in the tsble below.. 11
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Course No. dellvered No. of partlclpants Autism in Sport 10 145 Boccia Leaders Award 39 Chair Based Activities 53 Disability Inclusion Training 126 Inclusive PE 213 Inciusive Skills and Games 131 Sight Loss in Sport Teambuilding Challenge 14 Youth Sport Challenges 17 545 TOTAL 63 1270 Strategic Priority 5: Governance and Income Generation To manage an effective, well governed organisation with the capacity to lead the development of disability sport and active recreation in Northern Ireland. Achievements 5.1 Governance: Disability Sport Nl continued to review and update its policies and procedures as required during the year, maintaining its 'robust' level of a55urance from its main funder, Sport Northern Ireland 5.2 Funding Uplift: Awelcome uplift in funding was also secured from Sport Nl forthe last two years of the current 4 year 'core investment, funding package. This was to take account of the negative impact that the COVID-19 Pandemic has had on the charity's ability to generate unrestricted income from long established training services, access services and community fundraising initiatives over the previous two years. The additional investment in the current 2022-23 financial year is £63,741 with a further additional investment of £78,777 provided for the next financial year12023-24). 5.3 Representation: Disability Sport Nl staff continued to positively Influen relevant areas of policy development and partnership working by representing the interests of disabled people in Northern Ireland on the following key national organisations and committees during the year.. Active Living.. No Limits 2016-2021 Forum British Paralympics Association National Paralympic Committee (Paralympics GB) Boccia UK 12
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 Home Nation Disability Sports Organisations, Chief Executive Officers Forum HOW WE MEASURE SUCCESS Imien developing its current strategic plan for the 2020-2024 period the charity decided to adopt the performance management system recently adopted by public bodies in Northern Ireland. This system of 'outcome-based accountability, {OBA) focuses on impact rather than simply on activity levels. In line with this performance management system, we evaluate each area of our charity's work by using three OBA questions..
How much did we do? How well did we do it? Most importantly, is anyone better o During the current 2022 - 23 financial year the charity used this OBA performance management system to demonstrate its success by producing an annual impact report and a series of OBA based 'lnsight Pieces, produced on an ongoing basis which focus on different areas of the charity's work. A range of 'Insight Pieces, and an annual impact report forthe year are available on the Disability Sport Nl website www.dsni.co.uk At the end of our 4-year strategic planning cycle we will also measure how our work has contributed to.. Our three strategic outcomes: A more equal and inclusive society, where more disabled people participate, compete and excel in sport and active recreation at a level of their choice, The improved health and wellbeing of disabled people, Equality of access for disabled people to participate in sport and active recreation. The Northern Ireland Strategy for Sport, The 'Active Living No Limits 2016-2021, Action Plan.. A plan to improve health and well-being for people with a disability in Northern Ireland through participation in sport and active recreation, The Northern Ireland Programme for Government outcomes framework. VOLUNTEERS As the charity built back its full range of programmes following almost two years of COVID-19 related disruption and restrictions, the organisation increasingly recruited volunteers during the year to support the delivery of its programmes. Indeed by the end of the year 82 volunteers had contributed a total of 1420 hours to the work of the charity. This involved a contribution from three types of volunteers as explained below- Trustees and Honorary Presidents: 14 volunteers with a range of individual skills required to effectively oversee the governance and strategic direction of the charity. Regular Volunteers.. 52 volunteers who regularly help the charity deliver its range of local community sport and active recreation programmes as well as its wheelchair basketball and boccia competition programmes. 13
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report {Incorporating the Directors Report) Year ended 31 March 2023 Casual Volunteers: 16 volunteers who helped the charity organise and deliver its community events programmes by supporting the organisation and delivery of one-off community sports competitions. The above figures included 17 new volunteers recruited through a specific volunteer leadership programme which was successfully organised early in the year to meet a demand for volunteers from clubs rebuilding their programmes following the COVID-19 Pandemic. Disability Sport Nl would like to thank its volunteers for the very important and valuable contribution they continue to make to its ongoing work. The charity simply could not carry out its full range of programmes and activities without the commitment and dedication of its team of volunteers. FINANCIAL REVIEW The detailed financial results for the year ended 31st March 2023 are set out in the Financial Statements that accompany this report. Sources of Funding The principal source of funding is Sport Nl, with funding provided to support the charity's core work and performance sport programmes. Other sources of income include: Grants, sponsorship and donations from other organisations, corporate partners and individual donors, Training, education, and access & inclusion programmes, Participant fees and rental income, Administration and overhead support from Live Active Nl. Income Total incoming resources in the period were £847,145 (2022-. £699,816). This includes unrestricted income of £581,766 (2022: £495,198) and restricted income of £265,379 (2022.. £204,618). Expenditure Total resources expended in the period were £810,395 (2022.. £718,845). The cost of charitable activities amounted to £810,032 (2022: £718,260) and the cost of raising funds amounted to £363 (2022= £585). Net Movement in Funds Net incoming resources in the period were £36.750 (2022.. £19,029 incoming). Before transfers between funds, this represents a net increase in unrestricted funds of £87,633 (2022- £38,854 increase) and a net decrease in restricted funds of £50,883 {2022,- £57,883 decrease). At the end of the reporting period, £1,638 was transferred from unrestricted to restricted funds to offset the deficits created by several projects. Total charity funds carried forward at 31st March 2023 amounted £397,662 (2022.. £360,912). The balance held in unrestricted funds at the year-end was £388,124 {2022.' £302,129). This includes 14
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 £188,174 that can only be realised by disposing of tangible fixed assets. The Board has designated £86,707 of the charity's unrestricted funds to support the development of the All-out Trekking programme at Gosford Country Park over the next 1-2 years, the delivery ofthe Northern Ireland Boccia League in 2023-24 and other community activities and events. The restricted fund balance at the year-end was £9,538 (2022-. £58,783). This includes £2,084 relating to the depreciation value of capital equipment and will be released each year in line with the organisations depreciation policy. Reserves Policy It is the policy of Disability Sport Nl to maintain free reserves which match the needs of the organisation, both at the current time and in the foreseeable future. This provides sufficient funds to cover running costs which include management, administration and support costs. Free reserves are those unrestricted reserves, not designated nor invested in fixed assets, which are available for general use. At the end of the reporting period, the charity held free reserves of £113,243 {2022.. £71,420). Principal Financial Risks and Uncertainties As part of its strategy to manage risk, Disability Sport Nl maintains a Corporate Risk Register. With support from the senior management team, the register is maintained by the Chief Executive and is updated on an ongoing basis in line with the organisation's Risk Management Policy. The register is reviewed, as a standing agenda item, at all Board meetings. This ensures newly identified risks, and changes to existing risk, are promptly addressed to mitigate the detrimentsl impact that such matters may have on the financial resources available and increase the likelihood of the charity achieving its aims and objectives. The main financial risks listed on the risk register at the end of the 2022-2023 financial year were as follows- A reliance on Sport Nl funding", Cash Flow: need to maintain adequate levels of cash reserves to account for unexpected reductions in funding. These risks have been managed by: Securing an uplift in funding from Sport Nl for the last years of the current 4 year 'core investment, funding package i.e. covering the 2022-23 and 2023-24 financial periods. This was to take account of the negative impact that the COVID-19 Pandemic has had on the charity's ability to generate unrestricted income from long established training services, access ServIS and community fundraising initiatives over the previous two years; Careful financial management and an ongoing focus on achieving annual budgets with a net surplus in unrestricted funds which has resulted in a strong cash flow position. 15
DISABILITY SPORT NI LTD Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors Report) Year ended 31 March 2023 TRUSTEES, RESPONSIBILITIES STATEMENT The trustees, who are also directors for the purposes of company law. are responsible for preparing the trustees, report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently- observe the methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Companies Act 2006. 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. Auditor Each of the persons who is a trustee at the date of approval of this report confirms that= so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware., and they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware ofthat information. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 61h December 2023 and signed on behalf of the board of trustees by: rick Marsha 16
DISABILITY SPORT NI LTD Company Limited by Guarantee Independent Auditor's Report to the Members of Disability Sport Nl Ltd Year ended 31 March 2023 Opinion We have audited the financial statements of Disability Sport Nl Ltd (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities {including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed. In our opinion the financial statements.. give a true and fair view ofthe state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial ststements in the UK, including the FRC'S Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. In common with many other organisations of a similar size and nature, the charity uses its auditors to prepare and submit returns to the tax authorities and assist with the preparation of their organisation's financial statements. 17
DISABILITY SPORT NI LTD Company Limited by Guarantee Independent Auditor's Report to the Members of Disability Sport Nl Ltd Year ended 31 March 2023 Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS {UK) require us to report to you where: the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate,. or the trustees have not disclosed in the financial statements any identified material UnrtaIntIeS that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least Iwelve months from the date when the financial statements are authorised for issue. Other information The other information comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent othemise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit= the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements., and the trustees, report has been prepared in accordance with applicable legal requirements. 18
DISABILITY SPORT NI LTD Company Limited by Guarantee Independent Auditor's Report to the Members of Disability Sport Nl Ltd Year ended 31 March 2023 Matters on which we are required to report by exception In the light of the knowledge and understanding ofthe charity and its environment obtsined in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us-, or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit- or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible forthe preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 19
DISABILITY SPORT NI LTD Company Limited by Guarantee Independent Auditor's Report to the Members of Disability Sport Nl Ltd Year ended 31 March 2023 As part of an audit in accordance with ISAS {UK}, we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial ststements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in orderto design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whetherthe financial statements representthe underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Paul Dolan FCA (Senior Statutory Auditor) For and on behalf of Finegan Gibson Ltd Chartered accountant & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN 6th December 2023 20
DISABILITY SPORT NI LTD Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Restricted funds Total funds Total funds 2022 Unrestricted funds Note Income Donations and legacies Charitable activities Other trading activities Investment income 5,844 485,884 89,686 352 3,000 262,379 8,844 748,263 89.686 352 5,046 613,243 81,127 400 Total income 581,766 265,379 847,145 699,816 Expenditure Expenditure on raising funds Expenditure on charitable activities Totsl expenditure 363 493,770 494,133 363 810,032 585 718,260 316,262 316,262 810.395 718,845 Net incomel(expenditure) Transfers beeen funds 87,633 (1,638) 85,995 (50,883) 1,638 36,750 (19,029) 21 Net movement in funds {49,245} 36.750 (19,029) Reconciliation of funds Total funds brought forward Total funds carried forward 302,129 58,783 360,912 397,662 379,941 22 388,124 9,538 360,912 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. INCOME AND EXPENDITURE ACCOUNT Total 2023 Total 2022 Income Interest and investment income 846,793 352 699,416 400 Gross income 847.145 699,816 Expenditure Depreciation and impairment charges Total expenditure 753,775 56,620 810,395 656,223 62,622 718,845 Net expenditure 36,750 (19,029) The note5 on pages 24 to 37 form part of these financial statements. 21
DISABILITY SPORT NI LTD Company Limited by Guarantee ststement of Financial Position 31 March 2023 2023 2022 Note Fixed assets Tangible fixed assets 15 190,258 196,330 Current assets Debtor Short term deposits Cash at bank and in hand 16 219,971 102 145,847 151,736 101 122,977 365,920 274,814 Creditors falling due within one year 17 (114.861) (57,752) Net current assets 251,059 217,062 Total assets less current liabilities 441.317 413,392 Creditors due after more than one year 18 (43,655) 152,480) Net assets 397,662 360,912 Funds of the charity Restricted funds Unrestricted funds 9,538 388,124 58,783 302,129 Total charity funds 21 397,662 360,912 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial ststements were approved by the board of trustees and authorised for issue on 6th December 2023 and are signed on behalf of the board by.. ric Trustee arsh hair) The notes on pages 24 to 37 form part of these financial staternents. 22
DISABILITY SPORT NI LTD Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2023 2023 2022 Cash flows from operating activities Net income 36,750 (19,029) Adjustments for.. Depreciation of tangible fixed assets Other interest receivable and similar income 56,620 (352) 62,622 (400) Changes in.. Trade and other debtors Trade and other creditors Cash generated from operations Interest received (68,235) 57,405 82,188 352 72,814 (47,294) 68,713 400 Net cash from operating activities 82,540 69,113 Cash flows from investing activities Purchase of tangible assets (50,548) Net cash flow from investing activities (50,548) Cash flows from financing activities Repayment of bank loan (9,121) {9,253) Net cash flow from financing activities (9.121) (9,253) Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year 22,871 123,078 59,860 63,218 Cash and cash equivalents at end of year 145,949 123,078 The notes on pages 24 to 37 forni part of these financial statements. 23
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General information Disability Sport Nl Ltd is a charitable company not having share capital and is registered in Northern Ireland. The address of the registered office is given in the charity information on page The company was established under a Memorandum ofAssociation which established the objects and powers of the company which is governed under its Articles of Association. The charitable company constitutes a public benefit entity as defined by FRS 102. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (Charities SORP (FRS 102)} and the Charities Act (Northern Ireland) 2008. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are ontinually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Forelgn currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the ststement of financial activities. 24
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Accounting policies (continued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor orthrough the terms of an appeal and fall into one of sub-classes.. restricted income funds or endowment funds. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 25
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Ststements (contlnued) Year ended 31 March 2023 Accounting policies (continued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows.. Land and Property Sports Equipment Fixtures and Fittings Motor Vehicles 2 % straight line 20 % to 33.33 /0 Straight line 15 % straight line 15 % straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 26
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements fcontlnued) Year ended 31 March 2023 Accounting policies (continued) Impairment of fixed assets (contlnuedj For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaimient. other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 27
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2023 For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related seNice, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The company is limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or she is a member or within one year after he or she ceases to be a member. 28
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2023 Donations Sponsorship 5,844 3,000 8,844 5,844 3,000 8,844 Unrestricted Funds Restricted Total Funds Funds 2022 Donations Sponsorship 4,046 1,000 5,046 4,046 1,000 5,046 Income from charitable activities Total Funds 2023 Unrestricted Funds Restricted Funds Sport Nl Grants Other Grants Training Courses Participant Fees Inclusive Sports Facilities other Charitable Income 449,278 174,900 85,429 624,178 85,429 22,492 6,269 9,525 370 22,492 4,462 9,525 127 1,807 243 485,884 262,379 748,263 Unrestricted Funds Restricted Total Funds Funds 2022 Sport Nl Grants Other Grants Training Courses Participant Fees Inclusive Sports Facilities Other Charitable Income 383.254 146,663 54,092 750 1,940 529,917 54,092 12,740 6,611 9,575 308 11,990 4,671 9,575 135 173 409,625 203,618 613,243 29
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 March 2023 Other Trading Activities Unrestricted Funds Restricted Funds Total Funds 2023 Progressive Building Society Rental Income Live Active Nl 75,000 8,271 6,415 75,000 8,271 6,415 89,686 89,686 Unrestricted Funds Restricted Total Funds Funds 2022 Progressive Building Society Rental Income Live Active Nl 60,000 5,127 16,000 60,000 5,127 16,000 81,127 81,127 Investment Income Unrestricted Funds Restricted Funds Total Funds 2023 Interest 352 352 352 352 Unrestricted Funds Restricted Totsl Funds Funds 2022 Interest 400 400 400 400 30
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2023 Expenditure on charitable activities by activity type Activities Undertaken Directly Total Funds 2023 Total Funds 2022 Support Costs Community Participation Performance Sport & Club Development Training, Education & Volunteering Sports Facility Access Communication & Engagement Strategic Planning & Policy Development 382,710 287,616 37,599 20,574 35,244 20,104 13,435 8,767 1,650 170 1,309 854 396,145 296,383 39,249 20.744 36.553 20,958 324,613 264,630 20,687 19,090 54,640 34,600 783,847 26,185 810,032 718,260 10. Analysis of support costs Raising Funds Charitable Activity Total 2023 Total 2022 Governance costs Finance Depreciation Office costs 6,950 3,876 9,451 5,908 6,950 3,876 9,451 5,908 4,532 3,162 8,373 6,397 26,185 26,185 22,464 11. Net income Net income is stated after charging.. 2023 2022 Auditors, remuneration Depreciation of fixed assets Operating lease payments 4,620 56,620 3,960 62,622 61,240 66,582 31
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 12. Operating lease commitments Disability Sport Nl is committed to making the following payments, in respect of operating leases.. 2023 2022 Payments within the next year Payments within the next 2 to 5 years Payments after 5 years 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2023 2022 Wages and salaries Social security costs Employer contributions to pension plans 442,221 40,025 26,822 437,230 37,038 26,019 509,068 500,287 The average head count of employees during the year, including part-time coaches, was 16 (2022.. 191. One employee received employee benefits of more than £60,000 during the year (2022.. One). Key Management Personnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £76,618 (2022.. £73,955). 14. Trustee remuneration and expenses The charity trustees were not paid or received any other benefits from employment within the Charity in the year (2022: Nil). Trustees travel expenses reimbursed during the year amounted to Nil (2022.. £31). 32
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 15. Tangible fixed assets Land And Prope Fixtures And Sports Office Fittings Equipment Equipment Motor Vehicles Totsl COST At 1 April 2022 Additions 156,241 26,571 319,456 17,955 40,242 4,433 46,232 28,160 588,742 50,548 At 31 March 2023 156,241 26,571 337,411 44,675 74.392 639.290 DEPRECIATION At 1 April 2022 Charge for the year 15,612 3,125 26,570 270,520 47,170 34,521 2,754 45,189 3,571 392,412 56,620 At 31 March 2023 18,737 26,570 317,690 37.275 48,760 449.032 CARRYING AMOUNT At 1 April 2022 140,629 48,936 5,721 1,043 196,330 At 31 March 2023 137.504 19,721 7,400 25,632 190,258 Danske Bank have a legal charge over the propety situated at Unit G Curlew Pavilion, Portside Business Park, 189 Airport Road West, Belfast, BT3 9ED 16. Debtors Total 2023 Total 2022 Trade debtors Amounts owed by related party Prepayments and accrued income 86,805 3,484 129,682 15,618 8,561 127,557 219,971 151,736 33
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 17. Creditors: amounts falling due within one year Total 2023 Total 2022 Bank loans and overdrafts Trade creditors Amounts owed to related party Accruals and deferred income Other tax and social security 9,257 27,207 1,103 62,808 14,486 9,553 26,698 5,194 16,307 114,861 57,752 18. Creditors: amounts falling due after more than one year Total 2023 Total 2022 Bank loans and overdrafts 43,655 52,480 43,655 52,480 Interest is charged on the bank loan at a variable rate of 0.25 % over Danske Bank Base Rate which was 5.00 % at the reporting period end date and is subject to change by the bank. The loan is repayable over 10 years by monthly instalments. Bank loans and overdrafts are secured by mortgage registered with Northern Bank Ltd. The mortgage is for leasehold lands situated at Unit G, Curlew Pavilion, Portside Business Park, 189 Airport Road West, Belfast, BT3 9ED. 19. Deferred income Total 2023 Total 2022 At 1 April 2022 Amount released to income Amount deferred in year 9,763 (8,213) 50,330 11,742 (7,067) 5,088 51.880 9,763 20. Pensions The company operates a money purchase scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs harge represents contributions payable by the company to the fund and amounted to £26,822 (2022. £26,019). 34
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements {continuedJ Year ended 31 March 2023 21. Analysis of charitable funds 1 April 2022 31 March 2023 Unrestricted funds Income Expenditure Transfers General funds Designated funds 217,294 84,835 581,766 (494,133) (3,510) 301,417 1,872 86,707 302,129 581,766 (494,133) (1,638) 388,124 The Board has designated £86,707 of the charity's unrestricted funds to support the development of the All-out Trekking programme at Gosford Country Park over the next 1-2 years. 1 April 2021 31 March 2022 Unrestricted funds Income Expenditure Transfers General funds Designated funds 249,620 23,023 495,198 (456,344) (71,180) 217,294 61,812 84,835 272,643 495,198 (456,344) (9,368) 302,129 31 March 2023 Restricted funds 2022 Income Expenditure Transfers Sport Nl - Capital Equipment Fund Dfc - Equipment Fund Sporting Winners Wheelchair Basketball. Sporting Winners Boccia Sporting Clubs Wheelchair Basketball ' Sporting Clubs Boccia Athlete Investment Programme ABC - Inclusive Sports & Recreation Versus Arthritis - Active Recreation Perennials - Nl Wchair B'Ball League Every Body Active (Antrim & N'Abbey) The rank Foundation - start here programme A&N BC- UK Challenger 23 46,447 3,530 6,008 (46,447) (1,765) {91,384) {47,252) (19,556) (21,460) (10,000) (59,099) (2,038) (1,115) {120) (12,695) 1,765 3,883 89,259 46,524 19,616 20,550 10,000 59,099 728 60 910 2,038 284 476 3,000 2,169 356 1,305 14.000 3.331 (3,331) 58,783 265,379 (316,262) 1,638 9,538 ' These closing balances relate to underspends on completed programmes at 31 March 2023. 35
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 21. Analysis of charitable funds (cont'd...) 1 April 2021 31 March 2022 Restricted funds Income Expenditure Transfers Sport Nl - Capital Equipment Fund DfC- Equipment Fund Sporting Winners Wheelchair Basketball Sporting Winners Boccia Sporting Winners Para Snow Sporting Clubs Wheelchair Basketball Sporting Clubs Boccia Athlete Investment Programme ABC - Inclusive Sports & Recreation Versus Arthritis - Active Recreation Perennials- Nl Wchair B'Ball League Every Body Active (Antrim & N'Abbey) 100,497 6,165 (54,050) {3.007) (71,497) (30,009) {543) (20,608) (24,121) 46,447 3,530 6,008 372 591 1,737 76,914 28,272 543 20,590 21,288 18 2,833 52,112 3,900 1,000 155,929) (1,862) (716) (160) 3,817 2,038 636 476 107,298 204,619 (262,502) 9,368 58,783 22. Analysis of net assets between funds Unrestricted Funds Restricted Funds Total Funds 2023 Tangible fixed assets Current assets Creditors due in less than one year Creditors due after more than one year 188,174 358,466 (114,861) (43,655) 2,084 7,454 190,258 365,920 (114.861) (43,655) Net assets 388,124 9,538 397,662 23. Taxation The Charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts. 36
DISABILITY SPORT NI LTD Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 24. Related parties Disability Sport Nl Ltd is the parent Company and the only member of Live Active Enterprises Nl C.l.C and therefore is a related party. The company has not prepared consolidated accounts in accordance with the Companies Act 2006 Section 405, on the grounds that the inclusion of its subsidiary, Live Active Nl C.l.C is not material for the purposes of giving a true and fair view. At 31 March 2023, Live Active Nl C.l.C owed £3,484 {2022.. £8,561) to the Charity and the Charity owed £1,103 (2022-. £5,194) to Live Active Enterprises Nl C.l.C. During the year, the Charity recharged costs totalling £28,774 {2022'. £46,623) to Live Active Enterprises Nl C.l.C and charged costs totalling £27,726 (2022.. £32,258) by Live Active Enterprises Nl C.l.C. 25. Contingencies A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity- In the opinion of the Trustees, the terms of the Letters of Offer have been, or will be, complied with and no liability is expected. 37