Northern Ireland Blind Golf Associalkn Charlty No. 108113 Trustees. Report and Unaudlted ACcnts 31 December 2023
Northern Iland 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 Dember 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 Iland. Golf Ireland. Sport Nl, DSNI and local authorities. In 2023. we oanISed 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 Pla5 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) reiVed 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 fInand 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 Iland 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 ExamIne5 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 pparat10Th 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 loard 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 Acclnts 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 reiVed 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 servi5 reiVed 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 drItable 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 endOe11ts 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 A5CIatIOn 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