I'd imagine make the beach as accessible as possible to a person in a wheelchair.
I often describe people in wheelchairs as "invisible". You very very rarely see them, but then you realise you are somewhere they can't get. London particularly difficult obviously, Ever tried getting on the tube...
However, I've just come back from Formentara which is Beach Heaven. On one the main "town beaches" was very encouraged to see people in wheelchairs enjoying the beach. Just some ramps downs.
Finance shouldn't be a consideration unless it is very difficult technically. Some people need steps...