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 gI0￿h 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 rece￿ed 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