Northern Ireland Blind Goll Associatlon Charity No. 108113 Trustees, Report and Unaudited Accounts 31 December 2022
Northern Ireland Bllnd Golf Association Contents Pages 2to4 Trustees, Annual Report Independent Examlnefs Report Statement of Flnanclal Actfvitles Balance Sheet Notes to the Accounts 8t012 13to14 Detalled Statement ol Flnanclal Actlvltles Page 1
Northern Ireland Bllnd Golf Assoclation Trustees Annual Report Northern Ireland Bllnd Goll Assoclatlon The trustees present thelr report wlth the unaudlted flnaficlal statements ol the charity lor the year ended 31 December 2022. REFERENCE AND ADMINISTRATIVE DETAILS Charlty No. 108113 Trustees The followlno trustees selved durlno the year: A. Cochrane P. Mccormack T. McEvoy P. O'Rahllty T. Reldy C. Young Accountants Malne Accountlng 62 Carcllnty Road Cullybackey Ballymena BT42 1PH OBJECTIVES AND AcnvmES The purpos8 of the charlty al set out In Its governlng document. The NI8GA mlsslon Is to provlde support. tralnlng and access to health and soclal beneflts for vlsualty Impalred ad bllnd people In Northern Ireland. ACHIEVEMENTS AND PERFORMANCE NIBGA has contlnued to meet our strateglc oblectlves. malnty due to the hard work ol our commlttee and the support of our partners: IBGI R&A. RNIB Connect. Vlslon Sports Ireland. Golf Ireland, Sport Nl, DSNI and local authorllles. We began our golf season In March. oraduatlno our 2021 tralnees at a ceremony In Galoorm Golf Club. Throughout the year. we oroanised monthly golf events across the provln£e. and Iwo In the RepubllG. In Augu8t, the members voted to a¢¢ept a new Constltutlon. In accordance wlth the recommended model for reglsteied charftles In Northern Iieland. U$lnu slmple Enollsh. the Constltutlon recelved an overhaul wlthout loslng Its Otlolns or Its Identsty. In September. NIBGA appolnted PGA qualltled coach, Phll Farrell. to be our ioclety coach. Slnce then, Phll has organlsed monthly tralnlng sesslons for our flrst group of lunlots lundei18 year3). Thls was made posslble followlno award ol a Substantlal grant Irom the Natlonal Lottery. Phll wlll extend thls piogram In the new year to Include adults. A5 a PGA qualllled coach. Phll eniures that our tialnlno proorams are run sately wlth the hlghest standards ol partlclpant 8aleguardlng. Page 2
Northern Ireland Blind Golf Association Truslees Annual Report Also In September, NIBGA met with Dr. Brad CaNer ai a lace-to-lace meetlng in Florlda. Brad is leading the development of the World Blind Goll Tour (WBGT), whlch will oller competitfve golf to vlsually Impalred people. who are outslde the current slghl classlllcatlon system lor International competitlon. NIBGA has contlnued to update our webslte and use soclal medla lo promote our brand and share news about our actlvitles. In OclDber. we look delivery of branded klt: swealers. polo shlrts. hats, towels. Thls will be used to Identlly ourselves al events and lournaments and glve Ouf members a sense of belonging. In November, NIBGA was one ol a handful ol charltles chosen to promole our acllvitles through the BBC TV Appeal. The focus of the applicatlon was an appeal lof volunteer guldes. whlch Is our most subsiantlal barrler to member partlclpallDn and organlsatlonal growth. The progiarn wlll be broadcast In Ihe Spring. the objectlve belng to appeal to one goll club In each of the provlnce and border countles lo make gulde volunteers avallable. when we play In thelr club or In thelr county. Internatlonally. NIBGA Is m3klng a posltfve contrlbutlon to the gI0h of goll Iof bllnd and disabled people. N18GA golfers were represented al Ihe Spanlsh. Brlllsh, Unlted States and Canadian Opens. Secretary. Paul Mccoimack, who Is also a member ol US Blind Goll Assoclalion, hosted a magnlficenl Vlslon Cup at the TPC Sawgrass golf lacllity In Florida. Paul, Chairman of the tournament commlllee, persuaded several hlgh-prollle individuals to parllclpate In the sponsors evenl. Including Goll Ireland Director. Gerrl Houllhan and ISPS Handa ambassador and retlred Taolseach Enda Kenny. Paul O'Rahllty played In the Inaugural Irtsh Dlsabled Goll Open In Rouanstown GC. In July, and has been working closely wllh EDGA development coach, Mark Taylor, to promote golf for dlsabled people In Ireland. Worklng wlth RNI8 Connect, NIBGA supported the Inner Eye project, a community arls Initiative. sponsored by the Arts Councll INI) and IKEA places Called Home. enoaglng with the bllnd and vlsually impalred communlty. Blind and vlsualty Impalred people from across the provlnce worked wlth professional artlsts. NIBGA is commltted to the R&A Wornen In Goll (WIG) Charter. NIBGA has Increased Its female membershlp from 2 In 2021 to 6 In 2022. Caryn Young, a retlied lecturer In Occupatlonal Therapy. lolned the Board of Trustees In 2022 and NIBGA 1$ commltted to electlng anothef lady member to the Board ol slx tiustees In 2023. NIBGA Is on targel lo reach a membershlp 0118 bllnd golfers and 15 guides {assoclate members) before the end 012023. Thls allgns with the taigets set out in our Strateolc Plan (2021 2024) FINANCIAL AEVIEW The accounts show a strong openlng balance of £21.863. Whlle there Is a dellclt In 2022 01 £5.699, the closlng balance of £16,164 leaves NIBGA In a strong Ilnanclal posltlon at the stall of 2023. NIBGA depends almost entlrely on grant Income to flnance Its acltvltles. Grant Income of £10,000 recelved from the Natlonal Lottery Assoclatlon In 2022 whlch wlll be applled to player development and youth leadershlp over two years. In 2022, £3,545 was spent, leaving a balance ol £6,455 to be spent In 2023. Giant Income was received from Ihe Arts Councll INI) under two Separate contracts, one In 2020101 £7,246 and a second In 2021101 £7.496 to Ilnance Ihe N18GA Communlty Arts progTam. A balanclng payment from the 2021 grant 01 £3,946 was recelved in 2022. The lull amount ol thls grant has been drawii doivn and spent. Page 3
Northern Ireland Blind Golf Association Trustees Annual Report Grant Income of £5,000 from IKEA Places Called Home has been partlally spent in 2022. Funds in the amount of £3,259 wlll be carried over to 2023. Grant Income of £500 from local authorllles part financed member development In 2022. STRUCTURE, GOVERNANCE AND MANAGEMENT The charily is governed by It's constitutlon. The members elect a Chalfperson, Treasurer and Secrelary at Ihe Annual General Meeting. The slx persons on the Boaid of Trustees are elected from the membershlp and meet once a month to manage the affalrs ot the organisallon. NIBGA Is run by It's volunteer Board. There are no employees and the Trustees recelve no remuneratlon for thelr seNlces. Slatement of trustees, responsibilities In relation lo the financial statements The charfty trustees are responslble for pieparlng a Iiustees, annual report and financlal statements In accordance wlth applicable law and United Klngdom Accounting Standards (Unlted Ktngdom Generally Accepted Accounllng Piactlcel. The trustees are responslble lor keeplng proper accounting fecords that dlsclose with reasonable accuracy al any tlme the financial posltlon of the Charity and to enable them to ensure that Ihe Ilnancial statements comply with the Charities Act 2011, the appllcable Charities (Accounts and Reports) Regulations. and Ihe provlsions ol the Trust deed. The Trustees are also responslble loi safeguardlng the assets of the chailly and hence taking reasonable steps lor the preventlon and detection of Iraud and other Irregularitles. Slgned on behalf ol the charitys tfustees A. Cochiane Trustee 11 February 2023 Paoe 4
Northern Ireland Blind Golf Associalion Independent Examiners Report Independent Examiner's Report to Ihe trustees of Northern Ireland Blind Golf Association I report to Ihe trustees on my examination ol the financial st21ements of Northern Ireland BlinLI Goll AssDclallon lor the year ended 31 December 2022 whlch comprtse the Statement ol Flnanclal Activltles, the Balance Sheet and the related notes. Responsibililies and basis of report As the charlty's trustees you are responslble lor the preparatlon of the1Snanclal statements in accordance wlth Ihe requlrements ol Ihe Chaillles Act 2011{'the Act.). The truslees conslder that an audit Is not requlied lor thls year under the Charltles Act 2011. s.144121 (the 2011 Acll and that an Independent examlnation is needed. I report In respecl ol my examinatlon ol the charitys Ilnancial statements carrled out under sectlon 145 of the 2011 Acl and in carrylng out my examlnallon I have followed all the applicable Dlrectlons glven by the Charity Commission under section 145(5)Ibl of the Acl. Independent examiner's Statemenl I have completed my examlnatlon. I can conflrm that no materlal matters have come to my attentlon In connection wilh Ihe examlnation giving me cause to believe that In, any materlal respect.. the accountlnu records were not kepi In respect ol the charlty as requlred by sectlon 130 01 the Aet., or the flnanclal stalemenls do not accord wlth IhDse records; or the linanclal stalements do not comply wlth the applicable requlrements concernlng the form and content ol the linanclal slatemenls set out In the Charilies (Accounts and Reports) Regulatlons 2008 othei than any requirement that the financial siatements give a'true and laii, view whlch is not a malter consldered as part ol an Independent examination. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon lo whlch altentlon should be drawn In this report In order to enable a proper understandlng of the flnanclal statements to be reached. Susan Oavldson Chartered Accountants Ifeland Maine Accounting 62 Caicllnty Road Cullybackey Ballymena BT42 1PH 11 February 2023 Page 5
Norlhern Ireland Blind Golf Associatlon Statemenl of Financial Activilies for the year ended 31 December 2022 Unrestricted Restiicted funds funds Total funds Total lunds 2022 2022 2022 2021 Notes Income and endowments from.. Charitable actlvllles Other 12,008 301 3.946 15.954 301 29,250 269 Total 12,309 3,946 16,255 29.519 Expenditure on.. Chaiiiable actlvltles Other 9,234 524 12.196 21.430 524 35.839 436 Total 9,758 12,196 21,954 36.275 Net galns on Investments Net expendilure Transfers belween funds Nel expenditure before other gainsl(losses) 2.551 330 (8.2501 {3301 (5,699) {6,7561 2,881 (8,580) 15.699} 16,7561 Other gains and losses Net movement in funds Reconciliation of lunds.. Total funds brought forward Total funds carried forw3rd 2,881 (8.580) 15,699) 16.756 13,283 8,580 21,863 28,619 16,164 16.164 21.863 Page 6
Northern Ireland Blind Golf Association Balance Sheet at 31 December 2022 Charity No. 108113 2022 2021 Current assets Cash at bank and In hand 16,164 16,164 16,164 16,164 16.164 21,863 21,863 21,863 21,863 21,863 Net currenl assels Total assets less current liabililies Net assets excludiftg pension asset or liability Total net assets 16,164 21,863 The funds of the charity Restiicled funds Restrlcted Income lunds 8,580 8.580 Unreslricled funds General lunds 16.164 16.164 13,283 13.283 Reserves Total funds 16,164 21,863 Approved by the trustees on 11 February 2023 And slgned on their behalf by: PA- A. Cochrane Trustee 11 February 2023 Page 7
Northern Ireland Blind Golf Association Notes to the Accounts for Ihe year ended 31 December 2022 l Accounting policie$ Basis ol preparalion The linancial statements have been prepared In accordance wlth Statement ol Recommended Practlce.. Accounling and Reportlng by Charlties prepaflng ihelr aecounts in accordance with the Flnanclal Reporting Slandard appllcable in the UK and Republlc11 Ireland IFRS 1021 issued on 16 July 2014 an(i Ihe Flnanclal Reportlng Standard applicable In Ihe Unlted ngdoM and Republic ot lieland IFRS1021 and the Charities Acl 2011. Change in basis of accounting or to previous accounls There has been no change to the accounllng policles Ivaluatlon rules and method of accountlngl since lasl year and no changes have been made to accounts lor prevlous years. Fund accounting Unrestrlcted funds These are avallable for use at the dlscretlon ol the trustees In furtherance ol the ueneral objects ol the charlty. These are unrestrlcted funds earmarked by the trustees for particular purposes. These are unrestilcted funds whlch Include a revaluatlon reserve represenllng ihe restatement ol Investment assets at thelr market values. These are avallable for use subject lo restrKlions Imposed by the donor or IhrDugh lerms of an appeal. Deslgnaled funds Revaluallon funds Restficted funds Income Recognltlon ol Income Income L8 included in the Stalemenl of Flnancial Activitles (SOFA) when the charity becomes entltled to, and vlrtually certaln to recelve. the Income and the amount ol the income can be measured with svlliclent reliability. Income with related Where Income has related expendlture the Income and related expendlture Is expendlture reported gross the SOFA. Donatlons and legacies Voluntary IncDme recelved by way of grants. donallons ancl gllts Is Included In the the SOFA when receivable and only when the Charlly has unconditional entitlemenl lo Ihe Income. Tax reclalms on Income from tax reclalms 1$ Include(I In the SOFA at Ihe same time as the donallons and oifts glltldonatlon lo whlch11 relates. Donated serylces These are only Included In Income Iwllh an eoufvalent amount In expendlturel and lacllltles where the beneflt to the Charlty ts reasonably quantlfiable. measurable and rnaterlal. Volunteef help The value of any Volunteer help receed Is not Included In the accounts. Investment Income Thls ts Included In the 3ccounts when recelvable. Galnslllossesl on Thls Includes any galn or loss resultlng from revaiulng Investments to markel value revaluatlon ol fixed al the end of the year. assets Galnslllossesl on Investment assets Thls includes any galn or loss on the sale ol Investments. Page 8
Northern Ifeland Blind Golf Associalion Notes lo the Accounts Expenditure Recognition ol expenditure Expendiiure is recognlseo on an accruals basis. Expendlture Includes any VAT which cannot be lully recovered. and Ss reported as parl of the expenditure to whlch It relates. Expenditure on These comprlse the costs assoclaled wlth altracllng voluntary Income, fundralslng raising funds Iradlng cosls and Inveslment management costs. Expendilure on These comprlse the costs Incurred by Ihe Charlty In the dellvery ol its activitles and charltable acllvSlles setvlees In the lurtherance ol Its objects. Including the maklng ol granls and governance costs. All grant expendlture Is accounted lor on an actual pald basls plu5 an accrual lor grants that have been approved by the tiustees at Ihe en(i of Ihe year but not yet pald. These Include those costs associated with meetlng the conslllution21 and slatutory requliemenls ol Ihe Charlty. includlng any audllllndependenl examlnalion lees, costs Ilnked ID Ihe strateglc management ol Ihe Chaiity, together wlth a share of other admlnlstrallon costs. Other expendlture These are support costs not allocated lo a particular actlvlty. Grants payable Governance costs Taxation The charily is exempt from t&x on Its chaiilable aclivities. Freehold inveslment property Investment piopertles are measured Inltlalty al cosl and subsequently at lalr value at each balance sheet date and are not depreciated. All galns or losses are taken to the Statement ol Flnanclal Activltles as they arlse. Stocks Stock is Included at Ihe lower of cost or net reallsable value. Donated Items ol stock are recognised al lair value whlch Is Ihe amount the charity would have been willlng to pay loi the items on the open market. Trade and olher deblors Trade and other deblors are recoonlsed at Ihe setllement amount due after any trade dkscounl offered. Prepayments are valued at the amount prepald net ol any trade dlscounts due. Cash and Cash equivalents Cash and cash equlvalents comprlse Cash at bank and on hand, demand deposlts wlth banks and other shorl-term hlghly Ilquld Investments wlth orlglnal maturities ol three months or less and bank overdrafls. In Ihe $talement ol Ilnanclal posltlon. bank overdrafts are shown wlthln borrowlngs or curfent Ilabllitles. In the Statement ol Cash Flows, cash and cash eqvlvalents are shown net ol bank overdralls Ihal are repayable on demand and lorm an Inlegral part ol the company's cash management. Trade and other creditOTS Short term credltors are measuied al the transacllon prlce. Other creditors and piovlslons are recognlsed where the charlly has a presenl obllgallon resulllng fiom a past evenl that wlll probably result in the Iransler of funds to a thlrd paity and the amounl due to seltle the obllgallon can be measured or esllmaled rellably. Cfedllors and provlslons are normally recognlsed at theli seltlement amount aller allowlng lor any Irade dlscounls due. Page 9
Northern Ireland Blind Golf Association Notes to the Accounts Research and development Expendilure on research and developmentls viiltten oll In the year In whlch It is Incurred. Foreign currencles Monelary assets and Ilabilllies denomlnatett In currencles other than the lunctlonal Cufrency of the charity are translated at Ihe rates ol exchange prevalling at Ihe end ol the reportlng peiiod. Transacllons In currencies other than Ihe lunctlonal currency ol the Chailty are retorded at the rale ol exchange on the dale that Ihe transactlon occurred. All exchange dillerences are are taken Into accounl In arrlvlng at net Incomelexpendllure. Leased assets Where the charlty enleis Inlo a lease whlch entalls taklng substantially all the rlsks 2nd rewards of ownershlp ol an asset, Ihe lease Is trealed as a tlnance lease. Leases iyhlch do not transfer substantlally all the Ilsks and rewards ol ownershlp to chariiy are classilied as opeiatlng leases. Assets held under tlnance leases are Inltlally recogntsed as assets ol the charity at Ihelr falr value at the Inception of the lease or,11 lower, at Ihe present value ol the minlmum lease payments. The coiiespDnding Ilablllty lo the lessor ts Include(J in the balance sheet date as a Ilnance lease obllgatlon. Lease payments are apportioned belween Ilnance expenses and reduction ol the lease obllgatlon so as to achleve a constant rale ol Interest on the remalning balance ol Ihe liabillty. Finance expenses are recognised Immedlately. unless they are dlrectty attrlbutable to qualifying assets. In ivhlch case they are capllallsed in accordance wlth Ihe charlty's pollcy on borrowlng costs. Assets held under finance leases are depreclated In the same way as owned assets. Operating lease payments are iecogntsed as an expense on a straight-line basls over the lease term. In the event thal lease Incentive$ are recelved to enter Into operallng leases, such Incentlves are recognised as a Ilability. The aggregate benellt ol Incentlves Is recognlsed as a reduction ol fental expense on a stralght-llne basls. Pension costs The charity operates a dellned conlrlbutlon plan for Ils employees. A deflned contrlbutlon plan Is a penslon plan under whlch the chaiity pays lixed contribullons Into a separate entlty. Once the contributions have been paid the charity has no further payments obllgations. The contrlbutlons are recognised as expenses when they fall due. Amounts not pald are shown in accruals In the balance sheet. The assets ol the plan are held separately from the charlty in independently admlnlstered funds. Receipt of (ionated goods. facilities an(1 services All donated goods. laclllties and servlces received are recognlsed wllhln Incomlng resources and expenditure at an esllmate ot the value to the charlty. 2 Income from charilable aclivilies Unrestf icled Restrlcted Total 2022 Total 2021 Grants Tournament Reglstiatlon Fees 12.008 3.946 15.954 27,930 1,320 12,008 3,946 15,954 29.250 Page 10
Northern Ireland Blind Golf Association Notes to the Accounts 3 Other income Unrestricted Total 2022 Total 2021 Member Subscriptlons Bank Inleresl 274 27 301 274 27 301 220 49 269 4 ExDenditure on charitable activities Unrestricted Restricted Total 2022 Toial 2021 Expenditure on charitable activities Granls Governance co$t$ 9,234 12,196 21,430 35.839 9.234 12.196 21,430 35,839 5 Olher expenditure Unrestricled Total 2022 Total 2021 General admlnlstrallve costs Legal and prolesslonal costs 174 350 524 174 350 524 136 300 436 6 Staff costs No employee recelved emoluments In excess of £60,1X)O. Paoe11
Norlhern Ireland Blind Golf Association Noles to the Accounts 7 Movemenl in lun(fs Incoming resources (including At 1 January other 2022 galnsllossesl At31 December 2022 Resources expended Gross transfers Restricted f unds.. Restricled income f unds.. ISPS Handa Biltlsh Blind Goll Open Communlty Arts 12,747} 19,4491 2.747 (3,0771 8,580 3.946 Total 8,580 3,946 112,1961 1330 Unrestricled f unds.. General funds 13,283 12.309 (9.7581 330 16,164 Tolal funds 21,863 16.255 121.9541 16.164 Purposes and restrlctions In relatlon lo the lunds: Restricted funds.. ISPS Handa Brltlsh Bllnd Golf Staglng ol Open Competitlon for Bllnd Golfers Open Communlty Arts Invofving bllnd and vlsually lrnpalred members In creatlng artelacls 8 Analysis of net assets belween funds Unrestricled funds Total Net current assets 16,164 16,164 16,164 16,164 9 Reconciliation of net debt At31 December 2022 Al 1 Janvary 2022 Cash flows Cash and cash eqthvalenls 21,863 21.863 (5,6991 15,6991 16,164 16,164 Net debt 21.863 (5,6991 16,164 Page 12
Northern Ireland Blind GDII Association Detailed Statement of Financial Activilies for the year ended 31 December 2022 Unrestricted funds 2022 Restricted funds Total funds Total funds 2022 2022 2021 Income and endowmenls from: Charitable activilies Grants Tournament Reglstration Fees 12,008 3,946 15,954 27,930 1,320 29,250 12,008 3,946 15,954 Other Member Subscripiions Bank Interest 274 27 301 274 27 301 220 49 269 Total income and endowments 12,309 3,946 16,255 29,519 Expenditure on.. Charllable activltles Granls 9.234 9.234 12,196 12,196 21,430 21,430 35.839 35,839 Total of expenditure on charitable aclivities 9,234 12.196 21,430 35.839 General admlnlstratlve costs, Including (5epreciatlon and amorllsatlon Bank charges Sundry expenses 34 140 174 36 100 136 140 174 Legal and prolesslonal costs Accountancy and bookkeeplng 350 350 350 350 300 300 Total of expenditure of other costs Total expendilure Nei galns on investments 524 524 436 9.758 12,196 21,954 36,275 Net expenditure Transfers between funds 2,551 (8.2501 15,6991 {6,7561 330 13301 Nel expenditure before other gainslllossesl Other Galns 2.881 (8,5801 (5,699) 16,7561 Net movement in funds 2,881 18,5801 (5,6991 16,7561 Reconciliation ol funds.. Page 13
Norlhern Ireland Blind Golf Association Detailed Slalement ol Financial Aclivities Total funds broughl lorward 13,283 8,580 21,863 28,619 Total funds cairied torward 16.164 16,164 21,863 Page 14