Northern Ireland Blind Golf Associalkn
Charlty No. 108113
Trustees. Report and Unaudlted ACc￿nts
31 December 2023

Northern I￿land Blind Golf Association
Contents
Pages
2to4
Trustees. Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Accounts
8t012
Detailed Statement of Financial ActNities
13to14
Page I

Northern Ireland Blind Golf Association
Trustees Annual Report
Northern Ireland Blind GolFAssociation
The trustees present their report with the unaudited financial statements of the charity for the year ended
31 De￿mber 2023.
REFERENCE AND ADMINlSfRATIVE DEfAIiS
Charity No. 108113
TNstees
The following trustees served durin8 the year:
A. Cochrane
P. Mccormack
T. McEvoy
P. O'Rahilly
A.M. Powell
T. Reidy
C. Young
(Resigned 11 February 2023)
Accountants
Maine Accounting
62 Carclinty Road
Cullybackey
Ballymena
BT42 IPH
OBJEcnvES AND AcnvmES
The purpose of the charity as set oirt in its governing document. The NIBGA mission is to provide support,
training and access to health and social benefts for visually impaired ad blind people in Northern Ireland.
ACHIEVEMENTS AND PERFORMANCE
NIBGA has continued to meet our strategic objectives, mainly due to the hard work of our committee and the
support of our partners:18GA, R&A. RNIB Connect, Vision Sports I￿land. Golf Ireland. Sport Nl, DSNI and
local authorities.
In 2023. we o￿anISed monthly golf events acr05S the provin￿. and across the border in the Republic.
Funding from the National Lottery enabled PGA qualified coach, Phil Farrell to continue with monthty training
sessions for both adufts and juniors. However. the closure of the 8olf academy at Knockbracken in the final
quarter of 2023 means the program will need to relocate to Laganview academy next year.
NIBGA golfers participated, with golfers from six other nations, in the first EDGA badged. World Blind Golf
Tour event in Thailand, supported by the Thailand Golf Federation.
NIBGA has continued to update our website and use social media to promote our brand and share news
about our activities.
The volunteer base continued to grow, supported by public campaigns, including BBC TV Appeal. aired in
April and again in June.
Page 2

Northern Ireland Blind Golf Association
Trustees Annual Report
Internationally, NIBGA is making a positive contribution to the growth of golf for blind and disabled people.
NIBGA golfers were represented at the Spanish, Swedish, United States and Canadian Opens. Paul IYRahilly
has continued to work with EDGA coach, Mark Taylor. and Golf Ireland coach, Callum ￿ater. to promote
training. Mark hosted a two-day short game program in Galgorm alongside the ISPS Handa Worfd Tour. and
Callum facilitated a separate two day program for three NIBGA golfers in Carton House.
Working with RNIB Connect, NIBGA supported the Inner Eye project. a community arts initiative, sponsored
by the Arts Council (Nl) and IKEA Pla￿5 Called Home. en8aging with the blind and visually impaired
community. Blind and visually impaired people from across the province worked with professional artists.
NIBGA is committed to the R&A Women in Golf (WIG) Charter. NIBGA has increased its female membership
from 2 in 2021 to7 in 2023. Caryn Youn& a retired lecturer in Occupational Thernpy, wasioined on the Board
of Trustees in 2023 by retired professional Ann Marie Powell. NIBGA is on target to exceed a membership of
18 blind golfers and 15 guides (associate members) before the end of 2024. This aligns with the targets set
out in our Strategic Plan12021- 2024).
FINANaAL REVIEW
The accounts show a strong opening balance of £16,164. While there is a deficit in 2023 of £7.226, the
closing balance of £8,938 leaves NIBGA in a strong financial position at the start of 2024. In March. the
Constitution was amended to enable the use of a bank card to pay for activities from the NIBGA bank
account. enhancing financial transparency.
NIBGA depends almost entirety on grant income to finance its artivities. Grant income of £IO.(KX) re￿iVed
from the National Lottery Association in 2022 has been fulty spent on player development and youth
leadership. In 2022. £3.545 was spent. and the balance of £6.455 was spent in 2023.
Grant income was received from the Arts Council INI) in the amount of £3.150 in 2023. This is bein8 applied
to support our community arts initiative. in collaboration with our partner. RNIB. In 2023. NIBGA spent
£1,513 from the ACNI pot and £3,025 from the Places Called Home pot. This leaves £2,053 to be spent in
2024.
Grant income of £625 from local authorities part fInan￿d member development in 2023, and £729 from
ision Sports Ireland has been applied to finance Golf Ireland player development costs. Our growing
member. volunteer and partner base contributed several other income streams. includin8 £623 from
subscriptions. and £848 from donations.
srRucllJRE. GOVERNANCE AND MANAGEMENT
The charity is governed by it's constitution. The members elect a Chairperson, Treasurer and Secretary at the
Annual General Meeting. The six persons on the Board of Trustees are elected from the membership and
meet once a month to manage the affairs of the organisation. NIBGA is run by it's volunteer Board. There are
no employees and the Trustees receive no remuneration for their services.
Statement of trustees, ￿spOnSIbl1}t1eS In relation to the financSal statements
The charity trustees are responsible for preparing a trustees. annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial ststements
comply with the Charities Att 2011. the applicable Charities {Accounts and Reports) Regulations. and the
provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3

Northern I￿land Blind Golf Assoaation
Trustees Annual Report
Signed on behalf of the charity's trustees
P. O'Rahilly
Trustee
03 February 2024
Page 4

Northern Ireland Blind Golf Assotiation
Independent Examiners Report
Independent ExamIne￿5 Report to the trustees of Northern Ireland Blind Golf A$￿￿t
I report to the trustees on my examination of the financial statements of Northern Ireland Blind Golf
Association for the year ended 31 December 2023.
esponsibilities and basis of report
As the charty's trustees you are ￿sponSible for the p￿parat10Th of the finanoal ststements in accordan
with the requirements of the Charities Act 20111'the Act,).
I report in respect of my examination of the charity's financial statemerrts carried oirt under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515)Ib) of the Act.
Independent examinerfs statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect".
• the accounting records were not kept in respect of the charity as required by section 130 of the Act: or
the financial statements do not accord with those records: or
• the financial statements do not comply with the applicable requirements concerning the forni and
content of financial statements set out in the Charities (Accounts and Reports) Regulations 2(M18 other
than any requirement that the financial statements give a 'true and fair. view which bs not a matter
considered as part of an Independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understsnding of the financial
statements to be reached.
Susan Davidson FCA
Maine Accounting
62 Carclinty Road
Cultybackey
Baltymena
BT42 IPH
03 February 2024
Page 5

Northern Ireland Blind Golf Assoaati
Statement of Financial Actlvities
for the year ended 31 December 2023
funds
2023
nds Totsl funds Total fvnds
2023
2023
2022
Income and endowments
Donations and legacies
Charitable artivities
Other
649
649
1.554
633
3.150
4.704
633
15,954
301
Total
2.836
3,150
5.986
16.255
Expenditure on:
Charitable activities
Other
7,952
722
4,538
12.490
722
21.430
524
Total
8.674
4.538
13.212
21.954
Net gains on investments
Net expendlture
Transfers between funds
(5.838)
{1,388)
(1.388)
1.388
{7.226)
{5.699)
Net expendlture befwe other
8ainsl(lossesl
(7.226)
(7.226)
(5,699)
Other galns and losses
Net movement In funds
{7,226)
(7.226)
15.699)
Reconclllatlon of lunds:
Total funds brought forward
16.164
16.164
21.863
Total funds carrfed lo￿ard
8.938
8,938
16.164
Page 6

Northern Ireland Bllnd Golf Assod*i
Balance Sheet
at 31 December 2023
Charity No. 108113
2023
2022
Cash at bank and in hand
8.938
8.938
8.938
16.164
16.164
16.164
Net current assets
Total assets less current l•abilIt￿$
8,938
16.164
Net assets exdudlng pension asset or15ability
Totsl net assets
8,938
16.164
8,938
16.164
The funds of the charlty
Restrlcted funds
Unrestrfcted funds
General funds
8.938
16,164
8,938
16.164
Totsl funds
8,938
16.164
Approved by the trustees on 03 February 2024
And signed
n their behalf by:
P. O'Rahil
Trustee
03 February 2024
Page 7

Northern Ireland Blind Golf Association
Notes to the Accl￿nts
for the year ended 31 December 2023
l Accounting polkie5
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 Juty 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the
Charities Art 2011.
Change In basis of accounting or to prevlous aCC(￿nts
There has been no change to the accounting policies Ivaluation rules and method of accounting) sin
last year and no changes have been made to accounts for previous years.
Fund accounting
Llnrestricted funds These are available for use at the discretion of the trustees in furtheran￿ of the
general objects of the charity.
These are unrestricted funds eamiarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or throu8h
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Recognition of
Income
Income is included in the Statement of Financial Activities (SOFA) when the charity
becomes entitled to, and virtually certain to receive. the income and the amount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
le8acies
Voluntary income received by way of grants. donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional entitlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts 8ift/donation to which it relates.
Donated services
and facilities
These are only included in income (with an equivalent amount in expenditure)
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help re￿iVed is not included in the accoun
Investment income This is included in the accounts when recewable.
Gains/(losses) on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/(losses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 8

Northern Ireland Bllnd Golf Association
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered. and is reported as part of the expenditure to which it
relates.
Expenditure on
raising funds
These comprise the costs associated with attractire voluntary income. fundraising
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delNery of its activities and
charitable artivities sewvices in the furtherance of its objects. including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and ststutory
requirements of the Charity. including any audit/independent examination fees.
costs linked to the strategic management of the Charity. together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
Taxatl
The charity is exempt from tax on its charitable activities.
Forelgn currendes
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rdte of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Recelpt of donated goods. fadlltles and seThices
All donated goods. facilities and servi￿5 re￿iVed are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
Page 9

Northern Ireland Blind Golf Associatlon
Notes to the Accounts
2 Statement of Nnandal ActI￿[e$- prfor year
funds
2022
funds Total funds
2022
2022
Income and endowments from:
Charitable artivities
Other
12.(X)8
301
3.946
15.954
301
Totsl
12.309
3.946
16,255
Expend5ture on:
Charitable activities
Other
9,234
524
12.196
21,430
524
Total
9.758
12,196
21.954
Net Sncome
2.551
(8,250)
(330)
{5.699)
Transfers between funds
330
Net Income before other
8alns/(losses1
Other 8alns and105ses:
Net movement In fvnds
2,881
18.580)
(5.699)
2.881
18,580)
(5.699)
Recondl•atlon of funds:
Total funds brought forward
Total funds carrfed forward
13.283
8.580
21.863
16,164
16.164
3 Income frryn donatlons and le8ades
Unrestrlcted
Total
Tolal
2023
Donations
649
649
649
649
4 Income from d￿rItable artlvltles
Total
2023
Tolal
Grants
1,554
1,554
3.150
3.150
4.704
4.704
15.954
15.954
Page 10

Northern Ireland Blind Golf Association
Notes to the Accounts
5 Other income
Total
Total
2023
2022
Member Subscriptions
Bank Interest
623
623
274
io
io
27
633
633
301
6 Expenditure on dmrftable activftles
Total
Tolal
2023
Expenditure on choritoble
actNities
Grants
7,952
4,538
12.4
21,430
Governonce costs
7,952
4.538
12.4
21.430
7 Other expendlture
Total
Total
2023
General administrative costs
Legal and professional costs
372
372
174
350
350
350
722
722
524
8 Staff costs
No employee received emoluments in excess of £60.0(K).
Page 11

Northern Ireland Blind Golf Assoctation
Notes to the Accounts
9 Movement In funds
Incoming
At31
(induding
At l January
other
2023 gains/losses
Gross
2023
Restricted funds:
Restrirted income funds:
CommunityArts
3.150
(4,538)
1.388
Total
3.150
(4,538)
1.388
Unrestrfrted funds:
General funds
16,164
2.836
{8.6741
(1,388)
8,938
Total funds
16,164
5.986
(13,212)
8.938
Purposes and restrictions in relation to the funds:
Restricted funds:
Community Arts
Involving blind and visually impaired members in creating artefacts
10 Anatysls of net assets between funds
Unrestrfcted
funds
Total
Net current assets
8.938
8.938
8.938
8.938
11 Recondllatlon of net debt
At31
At l January
2023
Cash and cash equivalents
16.164
16.164
(7,226)
(7.226)
8.938
8.938
Net debt
16.164
(7.2261
8.938
Page 12

Northern Ireland Blind Golf Assoaation
Detslled Ststement of Financial Arti
for the year ended 31 December 2023
d funds
2023
funds Totsl funds Total fuNIs
2023
2023
2022
Income and endowments from:
Donations and legacies
Donations
649
649
649
649
Charitable activities
Grants
1.554
1.554
3.150
4.704
4.704
15.954
15.954
Other
Member Subscriptions
Bank Interest
623
io
623
io
633
274
27
301
633
Totsl Income and endO￿￿e11ts
2.836
5.986
16,255
Expendlture on:
Charitable activities
Grants
7.952
7.952
4.538
4,538
12.490
12.49)
21,430
21.430
Total of expendSture on charltable
actlvltles
7.952
4.538
12.4
21.430
General administrative costs.
including depreciation and
amortisation
Bank charges
Sundry expenses
38
334
372
38
334
140
174
372
Legal and professional costs
Accountancy and bookkeeping
350
350
350
350
350
350
Total of expendSture of other costs
Total expendlture
Net gains on investments
722
722
524
8.674
4.538
13.212
21,954
Net expenditure
Transfers between funds
(5,838)
{1,388)
(7.226)
(5.699)
11,388)
1,388
Net expendlture before other
Bains/(losses)
Other Gains
(7,226)
(7.226)
{5.699}
Net movement in funds
(7.226)
(7.226)
(5.699)
Page 13

Northern Ireland Bllnd Golf A5￿CIatIOn
Detailed Statement of Financial Activities
Reconallation of fund&.
Total funds brought forward
16,164
16,164
21.863
Total funds carrfed fmvard
8,938
8.938
16,164
Page 14