IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.11.24 31.10.25 31.10.25 FY A R Gilford J P Eakin Mrs D V Daniels J W Bastable P W E Smith Dr A Large J W Kennedy Mrs K S Logie Dr M R C Macdonald Mrs D J White S W Lawson J C P Turner S J Cunningham FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03371488 2024-10-31 03371488 2025-10-31 03371488 2024-11-01 2025-10-31 03371488 2023-10-31 03371488 2023-11-01 2024-10-31 03371488 2024-10-31 03371488 ns0:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 03371488 ns15:PoundSterling 2024-11-01 2025-10-31 03371488 ns0:Trustee2 2024-11-01 2025-10-31 03371488 ns0:Trustee3 2024-11-01 2025-10-31 03371488 ns0:Trustee4 2024-11-01 2025-10-31 03371488 ns0:Trustee5 2024-11-01 2025-10-31 03371488 ns0:Trustee6 2024-11-01 2025-10-31 03371488 ns0:Trustee7 2024-11-01 2025-10-31 03371488 ns0:Trustee8 2024-11-01 2025-10-31 03371488 ns0:Trustee9 2024-11-01 2025-10-31 03371488 ns0:Trustee10 2024-11-01 2025-10-31 03371488 ns0:Trustee11 2024-11-01 2025-10-31 03371488 ns0:Trustee1 2024-11-01 2025-10-31 03371488 ns0:Trustee12 2024-11-01 2025-10-31 03371488 ns0:Trustee13 2024-11-01 2025-10-31 03371488 ns11:FRS102 2024-11-01 2025-10-31 03371488 ns0:IndependentExaminationCharity 2024-11-01 2025-10-31 03371488 ns11:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03371488 ns11:FullAccounts 2024-11-01 2025-10-31 03371488 ns0:CharitiesSORP 2024-11-01 2025-10-31 03371488 2 2024-11-01 2025-10-31 03371488 ns16:EnglandWales 2024-11-01 2025-10-31 03371488 ns11:RegisteredOffice 2024-11-01 2025-10-31 03371488 ns0:TotalUnrestrictedFunds 2024-11-01 2025-10-31 03371488 ns0:TotalRestrictedIncomeFunds 2024-11-01 2025-10-31 03371488 ns0:Activity8 2024-11-01 2025-10-31 03371488 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-11-01 2025-10-31 03371488 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-11-01 2025-10-31 03371488 ns0:Activity8 2023-11-01 2024-10-31 03371488 ns0:TotalUnrestrictedFunds 2024-10-31 03371488 ns0:TotalRestrictedIncomeFunds 2024-10-31 03371488 ns0:TotalUnrestrictedFunds 2025-10-31 03371488 ns0:TotalRestrictedIncomeFunds 2025-10-31 03371488 ns10:WithinOneYear 2025-10-31 03371488 ns10:WithinOneYear 2024-10-31 03371488 2 2024-11-01 2025-10-31 03371488 3 2024-11-01 2025-10-31 03371488 1 2024-11-01 2025-10-31 03371488 1 2023-11-01 2024-10-31 03371488 ns10:OwnedAssets 2024-11-01 2025-10-31 03371488 ns10:OwnedAssets 2023-11-01 2024-10-31 03371488 ns0:TotalUnrestrictedFunds 2023-11-01 2024-10-31 03371488 ns0:TotalRestrictedIncomeFunds 2023-11-01 2024-10-31 03371488 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-11-01 2024-10-31 03371488 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-11-01 2024-10-31 03371488 ns10:FurnitureFittings 2024-10-31 03371488 ns10:ComputerEquipment 2024-10-31 03371488 ns10:FurnitureFittings 2024-11-01 2025-10-31 03371488 ns10:ComputerEquipment 2024-11-01 2025-10-31 03371488 ns10:FurnitureFittings 2025-10-31 03371488 ns10:ComputerEquipment 2025-10-31 03371488 ns10:FurnitureFittings 2024-10-31 03371488 ns10:ComputerEquipment 2024-10-31

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 2025 |

| FOR |

| ENGLAND AND WALES BLIND GOLF |

| ENGLAND AND WALES BLIND GOLF |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |  | to |  | 7

| Notes to the Financial Statements | 8 |  | to |  | 15

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 OCTOBER 2025

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 2025. 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

To promote the health and wellbeing of blind and severely sight-impaired people for the public benefit by creating, supporting, and developing opportunities for their participation in the sport of golf. To promote social inclusion in golf for the public benefit by preventing social exclusion, relieving the needs of individuals who are socially excluded due to visual impairment, and supporting their full integration into sporting and community life. To promote equality, diversity, and inclusion in golf for the public benefit by challenging and eliminating discrimination on the grounds of visual impairment.

The charitable company is established:

To promote the health, both physically and mentally, of the severely visually impaired by providing training and golfing activities. To promote the inclusion of the severely visually impaired in golf, relieving the loneliness and social exclusion that loss of sight can bring.

To achieve this object, the charitable company would normally coordinate a number of 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. A database is maintained to make sure every member receives the services of a Guide/Caddy.

During the golf season eight tournaments were organised in England and Wales to bring members together. Tournaments were well attended with most of our current playing members taking part in at least one. Golf clinics were organised for both established golfers and those new to golf to encourage more people to enjoy the physical and mental benefits of playing golf. Events have also taken place at virtual golf centres using Trackman and Toptracer technology which are especially beneficial during the winter months. We've attended shows such as the British Golf Show and 100% Optical to raise awareness of the charity, promote our services and to fundraise and attract sponsors for our events. We also met with various organisations to introduce golf to children and young people who are visually impaired.

Public Benefit

The trustee directors confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing the charitable companies aims and objectives and in planning future activities. The Trustee Directors refer to public benefit throughout this report.

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 OCTOBER 2025

FINANCIAL REVIEW

Review for the Year

The charity's financial position has weakened compared to the previous year, primarily due to increased costs associated with events, particularly travel and accommodation. In addition, there has been a reduction in sponsorship income, which the trustees are actively seeking to address.

During the year, the charity received a one-off donation of £9,000. While this significantly supported our financial position in the current year, it will not recur in the next financial period. As a result, a renewed focus has been placed on attracting new sponsors and increasing voluntary donations. Despite these challenges, the charity maintains healthy reserves, which will enable it to continue operating as planned in the forthcoming year.

The charity also received generous grants from a range of organisations and individuals in support of its charitable objectives. To strengthen and diversify future income streams, an internal funding team continues to explore additional fundraising opportunities. The charity is registered with the Charity Aid Foundation, PayPal, and JustGiving, enabling donors to support the charity and apply Gift Aid where eligible. All funds raised during the year have been applied directly towards achieving the charity's objectives.

The trustees regularly review the charity's financial policies and overall financial position, with a continued commitment to delivering activities and events in the most cost-effective manner. To further promote the organisation, raise its profile within the golfing community, and support membership growth, the charity has 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 intangible fixed assets (the free reserves) held by the charitable company should equate to 18 months of the unrestricted resources expended. This provides sufficient funds to cover fund raising, 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 of May 1997 and is limited by guarantee and registered as a charity it is governed by its memorandum and articles of association revised April 2024.

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 the posts of Chairman and Captain who must both be Player members, Finance Director; and Company Secretary plus Five Members. Members shall not hold more than one of the posts of Chairman, Company Secretary or Finance Director at any one time. The Vice Captain may deputise for the Captain in his absence. At least half of the voting members of the board must be Player members with no more than one member of a family at any one time. 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

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 OCTOBER 2025

Trustees

J P Eakin |  | Resigned 13th April 2025 |

D V Daniels |  |

A R Gilford |  | Resigned 9th July 2025 |

J W Bastable |  | Resigned 13th April 2025 |

P W E Smith |  | Resigned 13th April 2025 |

K Logie |  |

M Macdonald |  |

J Kennedy |  | Resigned 23rd August 2025 |

A Large |  |

S W Lawson |  | Appointed 13th April 2025 |

J C P Turner |  | Appointed 13th April 2025 |

D J White |  | Appointed 13th April 2025 |

S J Cunningham |  | Appointed 14th July 2025 |

Company Secretary |  |

K S Logie |  |

Independent Examiner

S Mackie, FCA

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Hampshire

PO6 4TY

Approved by order of the board of trustees on 16 February 2026 and signed on its behalf by:

S W Lawson - 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 2025.

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

Lake House

2 Port Way

Port Solent

Hampshire

PO6 4TY

19 February 2026

| ENGLAND AND WALES BLIND GOLF |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 OCTOBER 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 49,439 |  | - |  | 49,439 |  | 28,534 |

Charitable activities | 5

Tournaments | 15,000 |  | 26,229 |  | 41,229 |  | 65,495 |

Other trading activities | 3 | 1,722 |  | - |  | 1,722 |  | 6,140 |

Investment income | 4 | 4,840 |  | - |  | 4,840 |  | 4,845 |

Total | 71,001 |  | 26,229 |  | 97,230 |  | 105,014 |

EXPENDITURE ON

Raising funds | 6 | 19,116 |  | 2,634 |  | 21,750 |  | 17,490 |

Charitable activities | 7

Tournaments | 3,648 |  | 91,047 |  | 94,695 |  | 83,900 |

Total | 22,764 |  | 93,681 |  | 116,445 |  | 101,390 |

NET INCOME/(EXPENDITURE) | 48,237 |  | (67,452 | ) | (19,215 | ) | 3,624 |

Transfers between funds | 17 | (67,452 | ) | 67,452 |  | - |  | - |

Net movement in funds | (19,215 | ) | - |  | (19,215 | ) | 3,624 |

RECONCILIATION OF FUNDS

Total funds brought forward | 178,003 |  | - |  | 178,003 |  | 174,379 |

TOTAL FUNDS CARRIED FORWARD | 158,788 |  | - |  | 158,788 |  | 178,003 |

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 1,178 |  | - |

Heritage assets | 13 | 2,090 |  | 2,090 |

3,268 |  | 2,090 |

CURRENT ASSETS |

Debtors | 14 | - |  | 125 |

Cash at bank | 158,022 |  | 177,786 |

158,022 |  | 177,911 |

CREDITORS |

Amounts falling due within one year | 15 | (2,502 | ) | (1,998 | )

NET CURRENT ASSETS | 155,520 |  | 175,913 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 158,788 |  | 178,003 |

NET ASSETS | 158,788 |  | 178,003 |

FUNDS | 17

Unrestricted funds | 158,788 |  | 178,003 |

TOTAL FUNDS | 158,788 |  | 178,003 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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.

ENGLAND AND WALES BLIND GOLF (REGISTERED NUMBER: 03371488) |

BALANCE SHEET - continued

31 OCTOBER 2025

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 16 February 2026 and were signed on its behalf by:

S W Lawson - Trustee

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

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.

| The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern.

| 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% SL |  |

| Fixtures & Fittings |  | 20% SL |  |

| 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.

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | ACCOUNTING POLICIES - continued

| Taxation

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

| 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.

| Financial Instruments

| The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.

| Debtors and cash at bank

| 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 at bank and in hand included cash held on deposit or in a current account.

| Creditors and provisions

| 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.

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 45,862 |  | 26,369 |  |

| Membership subscriptions | 3,577 |  | 2,165 |  |

49,439 |  | 28,534 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising | 1,722 |  | 6,140 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 4,840 |  | 4,845 |  |

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

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Entry fees and sponsorship | Tournaments | 41,229 |  | 65,495 |  |

6. | RAISING FUNDS

| Raising donations and legacies

| 2025 |  | 2024

£ | £ |

| Promotional expenses | 21,750 |  | 17,490 |  |

7. | CHARITABLE ACTIVITIES COSTS

| Support |

| Direct | costs (see |

| Costs | note 8) | Totals

£ | £ | £ |

| Tournaments | 91,342 |  | 3,353 |  | 94,695 |  |

8. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| Tournaments | 1,042 |  | 116 |  | 2,195 |  | 3,353 |  |

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

| Management |

| 2025 |  | 2024

| Total

| Tournaments |  | activities

£ | £ |

| Insurance | 393 |  | 252 |  |

| Postage and stationery | 13 |  | 104 |  |

| Sundries | 243 |  | 510 |  |

| Computer costs | 393 |  | 331 |  |

1,042 |  | 1,197 |  |

| Finance |

| 2025 |  | 2024

| Total

| Tournaments |  | activities

£ | £ |

| Bank charges | 116 |  | - |  |

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | SUPPORT COSTS - continued

| Governance costs |

| 2025 |  | 2024

| Total

| Tournaments |  | activities

£ | £ |

| Legal and professional fees | 35 |  | 35 |  |

| Independent examiner's fee | 2,160 |  | 1,992 |  |

2,195 |  | 2,027 |  |

9. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 295 |  | - |  |

10. | TRUSTEES' REMUNERATION AND BENEFITS

| No remuneration was received by any trustee directors or person connected with them in the year ended 31 October 2025 or in the previous year.

| Trustees' expenses

| Four trustee directors (2024: Three) were reimbursed a total of £1,461 (2024: £1,500) in respect of travel, subsistence, telephone, printing, postage and stationery costs.

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 28,534 |  | - |  | 28,534 |

| Charitable activities

| Tournaments | 26,314 |  | 39,181 |  | 65,495 |

| Other trading activities | 6,140 |  | - |  | 6,140 |

| Investment income | 4,845 |  | - |  | 4,845 |

| Total | 65,833 |  | 39,181 |  | 105,014 |

| EXPENDITURE ON

| Raising funds | 5,246 |  | 12,244 |  | 17,490 |

| Charitable activities

| Tournaments | 3,224 |  | 80,676 |  | 83,900 |

| Total | 8,470 |  | 92,920 |  | 101,390 |

| NET INCOME/(EXPENDITURE) | 57,363 |  | (53,739 | ) | 3,624 |

| Transfers between funds | (53,739 | ) | 53,739 |  | - |

| Net movement in funds | 3,624 |  | - |  | 3,624 |

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | fund |  | funds

£ | £ | £ |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 174,379 |  | - |  | 174,379 |

| TOTAL FUNDS CARRIED FORWARD | 178,003 |  | - |  | 178,003 |

12. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | - |  | 549 |  | 549 |  |

| Additions | 393 |  | 1,080 |  | 1,473 |  |

| At 31 October 2025 | 393 |  | 1,629 |  | 2,022 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 549 |  | 549 |  |

| Charge for year | 79 |  | 216 |  | 295 |  |

| At 31 October 2025 | 79 |  | 765 |  | 844 |  |

| NET BOOK VALUE

| At 31 October 2025 | 314 |  | 864 |  | 1,178 |  |

| At 31 October 2024 | - |  | - |  | - |  |

13. | HERITAGE ASSETS

| Total

£ |

| MARKET VALUE

| At 1 November 2024 and 31 October 2025 | 2,090 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,090 |  |

| At 31 October 2024 | 2,090 |  |

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 125 |  |

15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 6 |  |

| Other creditors | 378 |  | - |  |

| Accruals | 2,124 |  | 1,992 |  |

2,502 |  | 1,998 |  |

16. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025 | 2024 |

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

£ | £ | £ | £ |

| Fixed assets | 3,268 |  | - |  | 3,268 |  | 2,090 |  |

| Current assets | 158,022 |  | - |  | 158,022 |  | 177,911 |  |

| Current liabilities | (2,502 | ) | - |  | (2,502 | ) | (1,998 | ) |

158,788 |  | - |  | 158,788 |  | 178,003 |  |

17. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| At |  | movement |  | between |  | At |

| 1.11.24 |  | in funds |  | funds |  | 31.10.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 178,003 |  | 48,237 |  | (67,452 | ) | 158,788 |  |

| Restricted funds

| Tournaments and training fund | - |  | (67,452 | ) | 67,452 |  | - |  |

| TOTAL FUNDS | 178,003 |  | (19,215 | ) | - |  | 158,788 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 71,001 |  | (22,764 | ) | 48,237 |  |

| Restricted funds

| Tournaments and training fund | 26,229 |  | (93,681 | ) | (67,452 | ) |

| TOTAL FUNDS | 97,230 |  | (116,445 | ) | (19,215 | ) |

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

17. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| At |  | movement |  | between |  | At |

| 1.11.23 |  | in funds |  | funds |  | 31.10.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 174,379 |  | 57,363 |  | (53,739 | ) | 178,003 |  |

| Restricted funds

| Tournaments and training fund | - |  | (53,739 | ) | 53,739 |  | - |  |

| TOTAL FUNDS | 174,379 |  | 3,624 |  | - |  | 178,003 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 65,833 |  | (8,470 | ) | 57,363 |  |

| Restricted funds

| Tournaments and training fund | 39,181 |  | (92,920 | ) | (53,739 | ) |

| TOTAL FUNDS | 105,014 |  | (101,390 | ) | 3,624 |  |

| 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.

18. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 October 2025.

| ENGLAND AND WALES BLIND GOLF |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

19. | ULTIMATE CONTROLLING PARTY

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