IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.11.22 31.10.23 31.10.23 FY B M Ritchie R J Tomlinson A R Gilford J P Eakin Mrs D V Daniels P Osborne Mr J J Heathfield J W Bastable G A Morris P W E Smith Mrs K Weir S J Cunningham FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true false true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033714882022-10-31033714882023-10-31033714882022-11-012023-10-31033714882021-10-31033714882021-11-012022-10-31033714882022-10-3103371488ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-11-012023-10-3103371488ns11:Original2022-11-012023-10-3103371488ns15:PoundSterlingns11:Original2022-11-012023-10-3103371488ns11:Original2022-10-3103371488ns11:Original2023-10-3103371488ns11:Originalns0:Trustee22022-11-012023-10-3103371488ns11:Originalns0:Trustee12022-11-012023-10-3103371488ns11:Originalns0:Trustee32022-11-012023-10-3103371488ns11:Originalns0:Trustee42022-11-012023-10-3103371488ns11:Originalns0:Trustee52022-11-012023-10-3103371488ns11:Originalns0:Trustee62022-11-012023-10-3103371488ns0:Trustee7ns11:Original2022-11-012023-10-3103371488ns0:Trustee8ns11:Original2022-11-012023-10-3103371488ns11:Originalns0:Trustee92022-11-012023-10-3103371488ns11:Originalns0:Trustee102022-11-012023-10-3103371488ns0:Trustee11ns11:Original2022-11-012023-10-3103371488ns11:Originalns0:Trustee122022-11-012023-10-3103371488ns11:Originalns11:FRS1022022-11-012023-10-3103371488ns11:IndependentExaminationCharityns11:Original2022-11-012023-10-3103371488ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-11-012023-10-3103371488ns11:Originalns11:FullAccounts2022-11-012023-10-3103371488ns11:Originalns11:CharitiesSORP2022-11-012023-10-3103371488ns11:Original22022-11-012023-10-3103371488ns11:Original2021-11-012022-10-3103371488ns11:Originalns16:EnglandWales2022-11-012023-10-3103371488ns11:Originalns11:RegisteredOffice2022-11-012023-10-3103371488ns11:Originalns0:TotalUnrestrictedFunds2022-11-012023-10-3103371488ns11:Originalns0:TotalRestrictedIncomeFunds2022-11-012023-10-3103371488ns11:Originalns0:Activity82022-11-012023-10-3103371488ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2022-11-012023-10-3103371488ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2022-11-012023-10-3103371488ns11:Originalns0:Activity82021-11-012022-10-3103371488ns11:Originalns0:TotalUnrestrictedFunds2022-10-3103371488ns11:Originalns0:TotalRestrictedIncomeFunds2022-10-3103371488ns11:Original2021-10-3103371488ns11:Originalns0:TotalUnrestrictedFunds2023-10-3103371488ns11:Originalns0:TotalRestrictedIncomeFunds2023-10-3103371488ns11:Original2022-10-3103371488ns11:Originalns10:WithinOneYear2023-10-3103371488ns11:Originalns10:WithinOneYear2022-10-3103371488ns11:Originalns10:ComputerEquipment2022-11-012023-10-3103371488ns11:Original22022-11-012023-10-3103371488ns11:Original12022-11-012023-10-3103371488ns11:Original12021-11-012022-10-3103371488ns11:Originalns0:TotalUnrestrictedFunds2021-11-012022-10-3103371488ns11:Originalns0:TotalRestrictedIncomeFunds2021-11-012022-10-3103371488ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2021-11-012022-10-3103371488ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2021-11-012022-10-3103371488ns11:Originalns10:ComputerEquipment2022-10-3103371488ns11:Originalns10:ComputerEquipment2023-10-3103371488ns11:Originalns10:ComputerEquipment2022-10-31
REGISTERED COMPANY NUMBER: 03371488 (England and Wales)
REGISTERED CHARITY NUMBER: 1064829









REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

ENGLAND AND WALES BLIND GOLF

ENGLAND AND WALES BLIND GOLF






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 12

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and Aims
The charitable company is established for the relief of the blind by the provision of training in golf facilities so as to improve the conditions of life of such persons.

To achieve this object, the charitable company would normally co-ordinate a number of golfing tournaments and training opportunities for the blind. All player members can receive financial help towards their lessons from their local golf professional. New and inexperienced player members can receive additional financial support for further lessons.

During the golf season 7 major events which bring members together were held. On each occasion about one third of our playing membership took part.

Public Benefit
The Trustee Directors confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charitable company's aims and objectives and in planning future activities. The Trustee Directors refer to public benefit throughout this report.

FINANCIAL REVIEW
Review for the Year
The financial position of the charity continues to be satisfactory. However, the current economic climate and the predictions for the future economic climate mean that we are not confident that we can continually maintain previous years levels of fundraising.

We received funding from The Primary club for the Matchplay and generous grants from various organisations and individuals for meeting the objectives of the charity. We are looking for other avenues of income.

We have continued to use the services of a fundraiser and we are registered with Charity Aid Foundation and Paypal Giving to enable people to donate with the benefit of Gift Aid. All these funds have gone towards meeting the objectives of the charity.

Financial policies have been reviewed and the Board regularly reviews the financial position and aims to run events in the most economic way.

In order to promote the organisation, raise our profile amongst the golfing world and recruit additional members we have engaged the services of a PR Consultant.

Reserves Policy
The Board of Trustee Directors have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charitable company should equate to eighteen months of the unrestricted resources expended. This provides sufficient funds to cover fundraising, management and administration costs in the event of a significant decrease in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed. This policy is subject to regular review by the Board of Trustee Directors.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charitable company was incorporated on 10th May 1997 and is limited by guarantee and registered as a charity. It is Governed by its Memorandum and Articles of Association (revised April 2011).


ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Trustee Directors
In accordance with the Memorandum and Articles of Association the affairs of the charitable company are governed by a Board of Trustee Directors consisting of Chairman, Financial Director, Company Secretary, Captain and up to five other members, two of which must be Player Members and a maximum of two can be a Non Player Member.

The Captain shall be elected for two years and consecutive terms are not allowed. Other members of the Board are elected for three years, one third elected each year.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03371488 (England and Wales)

Registered Charity number
1064829

Registered office
Station House
North Street
Havant
Hampshire
PO9 1QU

Trustees
R J Tomlinson
J P Eakin
B Ritchie Resigned 12/07/2023
D V Daniels
P M Osborne Resigned 18/01/2023
A Gilford
J Heathfield Resigned 16/01/2023
J W Bastable
G A Morris Resigned 23/04/2023
P W E Smith Appointed 23/04/2023
S J Cunningham Appointed 23/04/2023
K Weir Appointed 23/04/2023

Company Secretary
A Gilford Resigned 02/08/2023
D V Daniels Appointed 02/08/2023


Independent Examiner
S Mackie, FCA
Morris Crocker
Chartered Accountants
Station House
Havant
Hampshire
PO9 1QU

Approved by order of the board of trustees on 12 February 2024 and signed on its behalf by:



R J Tomlinson - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ENGLAND AND WALES BLIND GOLF

Independent examiner's report to the trustees of England and Wales Blind Golf ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.








S Mackie, FCA

Morris Crocker
Chartered Accountants
Station House
Havant
Hampshire
PO9 1QU

19 February 2024

ENGLAND AND WALES BLIND GOLF

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 OCTOBER 2023

2023 2022
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 3,174 - 3,174 1,544

Charitable activities 5
Tournaments - 59,938 59,938 13,259

Other trading activities 3 43,755 - 43,755 48,950
Investment income 4 2,519 - 2,519 241
Total 49,448 59,938 109,386 63,994

EXPENDITURE ON
Raising funds 6 7,623 14,639 22,262 34,239

Charitable activities 7
Tournaments 3,001 89,750 92,751 60,027
Total 10,624 104,389 115,013 94,266

NET INCOME/(EXPENDITURE) 38,824 (44,451 ) (5,627 ) (30,272 )
Transfers between funds 16 (44,451 ) 44,451 - -
Net movement in funds (5,627 ) - (5,627 ) (30,272 )

RECONCILIATION OF FUNDS
Total funds brought forward 180,006 - 180,006 210,278

TOTAL FUNDS CARRIED FORWARD 174,379 - 174,379 180,006

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Heritage assets 12 2,090 2,090

CURRENT ASSETS
Debtors 13 351 -
Cash at bank 173,852 179,776
174,203 179,776

CREDITORS
Amounts falling due within one year 14 (1,914 ) (1,860 )

NET CURRENT ASSETS 172,289 177,916

TOTAL ASSETS LESS CURRENT
LIABILITIES

174,379

180,006

NET ASSETS 174,379 180,006
FUNDS 16
Unrestricted funds 174,379 180,006
TOTAL FUNDS 174,379 180,006

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 12 February 2024 and were signed on its behalf by:





R J Tomlinson - Trustee

ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Such income is only deferred when:

- the donor specifies that the grant or donation must only be used in future accounting periods; or
- the donor has imposed conditions which must be met before the charitable company has
unconditional entitlement.

Investment income is recognised on a receivable basis.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions it is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support tournament and training activities and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Income is deferred when:

- tournament and training fees or related grants are received in advance of the tournament or
training to which they relate.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 20% on cost

Individual fixed assets costing £500 or more are capitalised at cost.

Heritage assets
The charity's gold medals are reported in the Balance Sheet at fair value. Valuations were obtained in 2017 by professional valuers (Timegold, Woodford Green, Essex).

The gold medals are deemed to have indeterminate lives and the Trustees do not therefore consider it appropriate to charge depreciation.

Taxation
The charitable company is a registered charity and accordingly is exempt from taxation on its current sources of income.

ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

1. ACCOUNTING POLICIES - continued

Fund accounting
The charitable company has a restricted income fund to account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose.

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 1,178 200
Membership subscriptions 1,996 1,344
3,174 1,544

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising 43,755 48,950

4. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 2,519 241

All investment income is derived from assets held in the United Kingdom.

5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £    £   
Entry fees and sponsorship Tournaments 59,938 13,259

6. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Promotional expenses 22,262 34,239


ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

7. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 8) Totals
£    £    £   
Tournaments 89,750 3,001 92,751

8. SUPPORT COSTS
Governance
Management costs Totals
£    £    £   
Tournaments 1,120 1,881 3,001

Support costs, included in the above, are as follows:

Management
2023 2022
Total
Tournaments activities
£    £   
Insurance 245 933
Telephone 261 420
Postage and stationery 54 117
Sundries 376 390
Donations - 500
Computer costs 184 535
1,120 2,895
Governance costs
2023 2022
Total
Tournaments activities
£    £   
Legal and professional fees 45 35
Independent examiner's fee 1,836 1,764
1,881 1,799

9. TRUSTEES' REMUNERATION AND BENEFITS

No remuneration was received by any trustee directors or person connected with them in the year ended 31 October 2023 or in the previous year.

ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

9. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

Three trustee directors (2022: Three) were reimbursed a total of £330 (2022: £571) in respect of travel, subsistence, telephone, printing, postage and stationery costs.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,544 - 1,544

Charitable activities
Tournaments - 13,259 13,259

Other trading activities 48,950 - 48,950
Investment income 241 - 241
Total 50,735 13,259 63,994

EXPENDITURE ON
Raising funds 10,715 23,524 34,239

Charitable activities
Tournaments 4,694 55,333 60,027
Total 15,409 78,857 94,266

NET INCOME/(EXPENDITURE) 35,326 (65,598 ) (30,272 )
Transfers between funds (65,598 ) 65,598 -
Net movement in funds (30,272 ) - (30,272 )

RECONCILIATION OF FUNDS
Total funds brought forward 210,278 - 210,278

TOTAL FUNDS CARRIED FORWARD 180,006 - 180,006


ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

11. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 November 2022 and
31 October 2023

549

DEPRECIATION
At 1 November 2022 and
31 October 2023

549

NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

12. HERITAGE ASSETS
Total
£   
MARKET VALUE
At 1 November 2022 and
31 October 2023

2,090

NET BOOK VALUE
At 31 October 2023 2,090
At 31 October 2022 2,090

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 351 -

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accruals 1,914 1,860

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023 2022
Unrestricted Restricted Total Total
funds fund funds funds
£    £    £    £   
Fixed assets 2,090 - 2,090 2,090
Current assets 174,203 - 174,203 179,776
Current liabilities (1,914 ) - (1,914 ) (1,860 )
174,379 - 174,379 180,006


ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

16. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.11.22 in funds funds 31.10.23
£    £    £    £   
Unrestricted funds
General fund 180,006 38,824 (44,451 ) 174,379

Restricted funds
Tournaments and training fund - (44,451 ) 44,451 -

TOTAL FUNDS 180,006 (5,627 ) - 174,379

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 49,448 (10,624 ) 38,824

Restricted funds
Tournaments and training fund 59,938 (104,389 ) (44,451 )

TOTAL FUNDS 109,386 (115,013 ) (5,627 )


Comparatives for movement in funds

Net Transfers
At movement between At
1.11.21 in funds funds 31.10.22
£    £    £    £   
Unrestricted funds
General fund 210,278 35,326 (65,598 ) 180,006

Restricted funds
Tournaments and training fund - (65,598 ) 65,598 -

TOTAL FUNDS 210,278 (30,272 ) - 180,006

ENGLAND AND WALES BLIND GOLF

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 50,735 (15,409 ) 35,326

Restricted funds
Tournaments and training fund 13,259 (78,857 ) (65,598 )

TOTAL FUNDS 63,994 (94,266 ) (30,272 )

Tournaments and training fund

Monies were received from various sources as contributions towards the cost of the various tournaments attended throughout the year.

Transfers between funds
The transfers from unrestricted to restricted funds relate to funds being transferred over to cover a deficit in restricted funds.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2023.

18. ULTIMATE CONTROLLING PARTY

The charitable company is not under the control of another entity or any one individual.