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 ex￿1 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 ex￿edIng
£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 re￿iVed 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 fO￿ardS.
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 persOn￿eaM 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 ServI￿S 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 Un￿rtaIntIeS 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 be￿een 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
be￿een 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