## **Northern Ireland Blind Golf Association**
## **Charity No. 108113**
**Trustees' Report and Unaudited Accounts**
**31 December 2025**
**Northern Ireland Blind Golf Association Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Statement of Cash flows|13|
|Notes to the Accounts|8 to 12|
|Detailed Statement of Financial Activities|14 to 15|
Page 1
**Northern Ireland Blind Golf Association Trustees Annual Report**
## Northern Ireland Blind Golf Association
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 108113**
## **Trustees**
The following trustees served during the year:
|V. Beggs|(Resigned 7 February 2026)|
|---|---|
|K. Daly||
|H. Gracey||
|P. McCormack|(Resigned 1 February 2025)|
|T. McEvoy||
|P. O'Rahilly|(Resigned 1 February 2025)|
|A.M. Powell|(Resigned 7 February 2026)|
|L. Walsh|(Resigned 7 February 2026)|
## **Accountants**
Maine Accounting 62 Carclinty Road Cullybackey Ballymena BT42 1PH
## **OBJECTIVES AND ACTIVITIES**
The NIBGA mission is to provide support, training and access to health and social benefits for visually impaired ad blind people in Northern Ireland.
Near-term goals (2026-2030) are:
- Meet all corporate standards for CCNI regulated charities.
- Implement an integrated digital marketing strategy.
- Grow the game of blind golf internationally, from Northern Ireland.
- Engage more with IBGA and UK and ROI Blind Golf Organisations.
- Inspire Children/young adults and provide youth programme.
- Organise more Get Into Golf Events across NI.
- Position NIBGA to host the 2027 ISPS Handa British Blind Open Event.
## **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: Golf Ireland, R&A, RNIB Connect, Vision Sports Ireland, IBGA and local authorities.
Page 2
## **Northern Ireland Blind Golf Association**
## **Trustees Annual Report**
In 2025 NIBGA ran several events, 6 of which (Ballymena, Silverwood, Temple, Lurgan, Royal Tara and Gracehill) were qualifying rounds for our players and their IBGA handicaps. Another 2 of our members received their IBGA handicaps, making them eligible to enter IBGA international events.
We have put a safeguarding policy in place and several members have completed a safeguarding course.
Funding from the National Lottery and the Primary Club ensured that members and prospective golfers receive safe and professional coaching.
NIBGA has continued to update the website, nibga.org, and use social media to promote our brand and share news about our activities.
The volunteer base and membership continue to grow, supported by The Lottery Community Fund and the Primary Club.
In May 2025, 5 of our NIBGA members entered the Spanish Blind Open in Maspalomas, the success story of that event was that our member, along with her guide won not only her category but also the Overall Stableford winner.
In July 2025, 2 of our members entered the British Blind Open at MacDonald Cardona Golf Resort in Scotland. A member played in the 2025 ISPS Handa US Blind Open.
In August 2025, 2 of our NIBGA members entered the Canadian Blind Open and the Worlds in Ontario and represented NIBGA in both events. A member successfully brought home the Overall Low Net Runner Up prize in the Worlds competition.
## **FINANCIAL REVIEW**
There was a significant movement in funds, of £12,376.64 in the financial year.
- Account Opening Balance (1/1/25) £35,913.58
- Account Closing Balance (31/12/25) £23536.94
This leaves NIBGA in a strong financial position at the start of 2026.
NIBGA depends almost entirely on grant income to finance its activities.
Some of our projects straddle multiple years.
There was significant carryover from 2024, in respect of grant income from the Lottery Community Fund and the Primary Club.
£13,650.03 of grant income was spent in 2025 as the new committee was proactive and diligently managed all NIBGA projects.
Restricted Expenditure:
- Lottery Community Fund £6750.03
- Primary Club £6900
Grant income of £20,000 was received from the National Lottery in 2024. In 2025 NIBGA organised “Try Golf” events at two golf courses for our members, and for blind and visual impaired participants from the community to attend. The events were a great success and will be programmed again in 2026 in other regions of NI.
Grant income of £6,900 received from the Primary Club in 2024.
Page 3
## **Northern Ireland Blind Golf Association**
## **Trustees Annual Report**
The NIBGA youth programme in 2025 was very successful. RNIB and Angel Eyes NI provided NIBGA with a list of 22 blind and visually impaired children and young adults, under 25 years of age. An additional 3 blind and visually impaired children and young adults were added from other sources. NIBGA had a mix of boys and girls, within the age range of 8 years to 23 years for the youth programme events. 17 golf starter packs were purchased and 2 golf vouchers presented to participants.
Significant capital was raised in 2025, in preparation for a drive for new members in 2026. Our growing member, volunteer and partner base contributed several income streams, including £690 from subscriptions, and £2024.31 from two members fundraising events. An ABC Council donation of £500, a PGA Pro AM event raised £2,780, Knock Golf Club made NIBGA their charity in 2025 and donated £3,600.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is governed by it's constitution. The membership elects 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. The Constitution is to be amended by the members in 2026.
NIBGA is run by it's volunteer Board. There are no employees and the Trustees receive no remuneration.
## **Statement of trustees' responsibilities in relation to the financial 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 statements comply with the Charities Act 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.
Signed on behalf of the charity's trustees
K. Daly Trustee 08 May 2026
Page 4
**Northern Ireland Blind Golf Association Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Northern Ireland Blind Golf Association**
I report to the trustees on my examination of the financial statements of Northern Ireland Blind Golf Association for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out 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 145(5)(b) of the Act.
## **Independent examiner's 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 form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is 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 understanding of the financial statements to be reached.
Susan Davidson Chartered Accountants Ireland
Maine Accounting 62 Carclinty Road Cullybackey Ballymena
BT42 1PH 08 May 2026
Page 5
**Northern Ireland Blind Golf Association Statement of Financial Activities**
## **for the year ended 31 December 2025**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other
5
**Total**
**Expenditure on:**
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net (expenditure)/income**
Transfers between funds
**Net (expenditure)/income**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|||||||
|||9,681|-|9,681|30|
|||1,151|-|1,151|58,752|
|||770|-|770|579|
|||11,602|-|11,602|59,361|
|||||||
|||8,694|13,650|22,344|31,464|
|||1,612|-|1,612|945|
|||10,306|13,650|23,956|32,409|
|||-|-|-|-|
|||1,296|(13,650)|(12,354)|26,952|
|||-|-|-|-|
|||1,296|(13,650)|(12,354)|26,952|
|||||||
|||1,296|(13,650)|(12,354)|26,952|
|||||||
|||8,991|26,900|35,891|8,938|
|||10,287|13,250|23,537|35,890|
|||||||
|||||||
|||||||
Page 6
**Northern Ireland Blind Golf Association Balance Sheet**
## **at 31 December 2025**
|**Charity No. 108113**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
9
Restricted income funds
**Unrestricted funds**
9
General funds
**Reserves**
9
**Total funds**
Approved by the trustees on 08 May 2026
And signed on their behalf by:|**2025**
**£**
23,537
23,537
23,537
23,537
23,537
23,537
13,250
13,250
10,287
10,287
23,537|**2024**
**£**
35,891|
|---|---|---|
|||35,891|
|||35,891
35,891|
|||35,891|
|||35,891|
|||26,900|
|||26,900
8,991|
|||8,991|
|||35,891|
||||
K. Daly Trustee 08 May 2026
Page 7
**Northern Ireland Blind Golf Association Notes to the Accounts**
## **for the year ended 31 December 2025**
- 1 **Accounting policies**
## **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 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income 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 Voluntary income received by way of grants, donations and gifts is included in the legacies 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 gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. 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 This includes any gain or loss on the sale of investments. investment assets
Page 8
**Northern Ireland Blind Golf Association Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable 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.
- Governance costs These include those costs associated with meeting the constitutional and statutory 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.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Northern Ireland Blind Golf Association Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
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 rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 10
**Northern Ireland Blind Golf Association**
## **Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Donations
4
**Income from charitable activities**
Grants
Tournament Registration
Fees|**Unrestricted**
**funds**
**2024**
**£**
31
4,843
579
5,453
3,304
945
4,249
1,204
1,204
1,204
8,938
10,142
**Unrestricted**
**£**
9,681
9,681
**Unrestricted**
**£**
-
1,151
1,151|**Restricted**
**funds**
**2024**
**£**
-
53,909
-
53,909
28,160
-
28,160
25,749
25,749
25,749
-
25,749
**Total**
**2025**
**£**
9,681
9,681
**Total**
**2025**
**£**
-
1,151
1,151|**Total funds**
**2024**
**£**
31
58,752
579|
||||59,362
31,464
945|
||||32,409|
||||26,953|
||||26,953|
||||26,953
8,938|
||||35,891|
||||**Total**
**2024**
**£**
30|
||||30|
||||**Total**
**2024**
**£**
58,752
-|
||||58,752|
Page 11
**Northern Ireland Blind Golf Association Notes to the Accounts**
## 5 **Other income**
|Member Subscriptions
Bank Interest
6
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Grants
_Governance costs_
7
**Other expenditure**
Employee costs
General administrative costs
Legal and professional costs|**Unrestricted**
**£**
8,694
8,694|**Unrestricted**
**£**
690
80
770|**Total**
**2025**
**£**
690
80
770|**Total**
**2024**
**£**
543
36|
|---|---|---|---|---|
|||||579|
||||||
|||**Restricted**
**£**
13,650
13,650
**Unrestricted**
**£**
84
1,028
500
1,612|**Total**
**2025**
**£**
22,344
22,344
**Total**
**2025**
**£**
84
1,028
500
1,612|**Total**
**2024**
**£**
31,464|
|||||31,464|
|||||**Total**
**2024**
**£**
-
595
350|
|||||945|
## 8 **Staff costs**
No employee received emoluments in excess of £60,000.
Page 12
**Northern Ireland Blind Golf Association Notes to the Accounts**
## 9 **Movement in funds**
|**Movement in funds**||||
|---|---|---|---|
|**At 1 January**
**2025**
**Restricted funds:**
**Restricted income funds:**
Lottery Community Fund
20,000
Primary Club
6,900
_Total_
26,900
**Unrestricted funds:**
**General funds**
8,991
**Total funds**
35,891
Purposes and restrictions in relation to the funds:|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
-
-
-
11,602
11,602|**Resources**
**expended**
**£**
(6,750)
(6,900)
(13,650)
(10,306)
(23,956)|**At 31**
**December**
**2025**
**£**
13,250
-|
||||13,250|
||||10,287|
||||23,537|
|||||
|Restricted funds:||||
|Lottery Community Fund
Member Development||||
|Primary Club||||
|||||
## 10 **Analysis of net assets between funds**
|Net current assets
11 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
10,287
10,287
**At 1 January**
**2025**
**£**|**Restricted**
**funds**
**£**
13,250
13,250
**Cash flows**
**£**|**Total**
**£**
23,537|
|---|---|---|---|
||||23,537|
||||**At 31**
**December**
**2025**
**£**|
||35,891|(12,354)|23,537|
||35,891
35,891|(12,354)
(12,354)|23,537|
||||23,537|
|||||
Page 13
**Northern Ireland Blind Golf Association Statement of Cash flows for the year ended 31 December 2025**
|**Cash flows from operating activities**
**Net (expenditure)/income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
Other gains/losses
**Net cash (used in)/provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
(12,354)
(770)
-
(13,124)
770
770
-
(12,354)
35,891
23,537|**2024**
**£**
26,953
(579)
-|
|---|---|---|
|||26,374
579|
|||579|
||||
|||-|
||||
|||26,953|
|||8,938|
|||35,891|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|23,537|35,891|
||||
||23,537|35,891|
Page 14
**Northern Ireland Blind Golf Association Detailed Statement of Financial Activities**
## **for the year ended 31 December 2025**
|**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Grants
Tournament Registration Fees
Other
Member Subscriptions
Bank Interest
**Total income and endowments**
**Expenditure on:**
Charitable activities
Grants
**Total of expenditure on charitable**
**activities**
Employee costs
Staff training
General administrative costs,
including depreciation and
amortisation
Bank charges
General insurances
Sundry expenses
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net (expenditure)/income**|**Unrestricte**
**d funds**
**2025**
**£**
9,681
9,681
-
1,151
1,151
690
80
770
11,602
8,694
8,694
8,694
84
84
48
980
-
1,028
500
-
500
1,612
10,306
-
1,296|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
13,650
13,650
13,650
-
-
-
-
-
-
-
-
-
-
13,650
-
(13,650)|**Total funds**
**2025**
**£**
9,681
9,681
-
1,151
1,151
690
80
770
11,602
22,344
22,344
22,344
84
84
48
980
-
1,028
500
-
500
1,612
23,956
-
(12,354)|**Total funds**
**2024**
**£**
30|
|---|---|---|---|---|
|||||30|
|||||58,752
-|
|||||58,752|
|||||543
36|
|||||579|
|||||59,361
31,464|
|||||31,464|
|||||31,464
-|
|||||-|
|||||35
-
560|
|||||595|
|||||-
350|
|||||350|
||||||
|||||945|
|||||32,409
-|
|||||26,952|
Page 15
**Northern Ireland Blind Golf Association Detailed Statement of Financial Activities**
|**Net (expenditure)/income before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|1,296
-
1,296
8,991
10,287|(13,650)
-
(13,650)
26,900
13,250|(12,354)
-
(12,354)
35,891
23,537|26,952
-|
|---|---|---|---|---|
|||||26,952|
|||||8,938|
|||||35,890|
Page 16