2021-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

About the Down’s Syndrome Association

Report and financial statements For the year ended 31 March 2021

Company number: 3310024 Charity Number: 1061474 Auditors:

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

For the year ended 31 March 2021

Objectives and activities

Strategic report

Information, training and assessments

Beneficiary projects and services

Membership

WorkFit

DSActive

Campaigning

Research

Raising funds

Financial review

Principal risks and uncertainties

Plans for the future

Information training and assessments

WorkFit

DSActive

Campaigns policy and research

Raising funds

Membership

Structure, governance and management

Auditors

Independent auditor’s report

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Trustees’ annual report

For the year ended 31 March 2021

Company number 3310024 Country of incorporation United Kingdom Charity number 1061474 Country of registration England Registered office and Down’s Syndrome Association operational address Langdon Down Centre, 2a Langdon Park, Teddington, Middlesex, TW11 9PS

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Georgie Hill Chair Sarah Leggat Vice Chair Anya Souza Trevor Pearcy

Gerry Coghlan

Robert Stirling

Darren Warkcup Treasurer

Key management personnel

Carol Boys Chief Executive Sharon Gordon-Roberts Finance & Fundraising Director Gillian Bird Services Director

Bankers

Royal Bank of Scotland, St Paul’s Branch, 9-13 Paternoster Row, London EC4M 7EH

Solicitors

Russell Cooke, 2 Putney Hill, London, SW15 6AB

Auditor

Sayer Vincent LLP, Chartered Accountants and Statutory Auditor, Invicta House, 108-114 Golden Lane, London EC1Y 0TL

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

The trustees present their report and the audited financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

Objects of the charity

The objects of the Association, as stated in its memorandum and articles of association, are:

To create and develop the conditions which will enable people with Down's syndrome to attain their full potential.
To undertake any other charitable activities in connection with Down's syndrome.

In furtherance of these objectives, the Association offers information and support to people with Down's syndrome, their parents and carers, interested professionals and the general public. It also champions the rights of people with Down’s syndrome and works to improve knowledge and understanding of the condition. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Mission

Our mission is to benefit the public by creating and maintaining the conditions that will enable all people with Down's syndrome to live full and rewarding lives. In working towards this we train and educate the professionals who work with people with Down's syndrome to promote best practice and new initiatives. We carry out research into various health issues and campaign to change policy and service provision. Most importantly, we provide information and support directly to families and carers on all aspects of living with and supporting people with Down's syndrome throughout their lives.

Aims

To campaign for the rights of people with Down's syndrome.
To be the centre for information and training in relation to people with Down's syndrome throughout their lives.
To involve adults with Down's syndrome in the work of the DSA and to gather and represent their views.
To increase and retain the membership of the organisation.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

To develop the organisation's sources of funding, working within the annual budget and managing risk.
To encourage and monitor research into health and education.
To develop and maintain links with learning disability and other relevant organisations.

How our activities deliver public benefit

The implementation of our aims and those we try to help are described below. All of our charitable activities focus on enabling people with Down's syndrome to live full and rewarding lives and are undertaken to further our charitable purposes for the public benefit. Our aims fully reflect the purposes the charity was set up to advance.

Who uses and benefits from our services?

The services we provide are available throughout England, Wales and Northern Ireland. Demand for our services is growing and our helpline, which is usually our first point of contact with those requiring our services, is provided free of charge to everyone.

Equal access to our services is an important issue to us and we monitor the ethnic diversity of our members and proactively try to reach underrepresented ethnic and social groups.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Strategic Report

Achievements and performance in the year to 31 March 2021

The charity's main activities and who it serves are described below. All its charitable activities are undertaken to further the Down’s Syndrome Association’s charitable purposes for the public benefit.

1. Information, training and assessments

Objective 1: To continue to develop and provide information, advice and support

In 2020 - 2021 we provided advice, information, support and advocacy though our Helpline service, closed Facebook groups, assessment service, training and online meetings. We published a range of new information resources focused on support for people who have Down’s syndrome and families during the pandemic, including supported decision making, learning and emotional well-being.

Helpline service: phone calls and emails

We saw a significant increase in the demand for our Helpline service. We provided advice, information, support and advocacy for thousands of parent carers, family members, people who have Down’s syndrome, professionals, and members of the public. Calls and emails increased by 50% compared with the previous year.

A proportion of calls were specific to the pandemic, including shielding advice and interpretation of guidance for health, education, work, day opportunities and supported living. Requests for information about child development and education, emotional wellbeing, and support during the prenatal period also increased. Consistent with previous years, calls for information on welfare benefits and support for appeals remained very high.

Closed Facebook groups

We supported thousands of members of private online forums. Each of our nine closed Facebook groups has a unique focus: children from birth to 11 years of age, young people 12 -18 years, adults, children and adults with complex needs and/or autism, teenagers and young adults experiencing mental regression, maternity services, health care, dementia and a group for members of Our Voice.

Information resources, campaigning and consultation responses

In September 2020, we published a comprehensive suite of resources to support people’s emotional wellbeing.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

We established Our Voice in 2020 to operate across all of our services as part of our inclusive participation strategy. Members of Our Voice responded quickly to the urgent need for accessible information as the coronavirus epidemic developed, creating 45 accessible information resources in different formats. Members of Our Voice also worked with Government to co-produce accessible information for people who have Down’s syndrome and people with a learning disability.

Working with the Our Voice team

We worked with members of the Our Voice team to amplify their stories, voices and creativity.

The Our Voice team have told us how they found 2020, interviewed researchers, exercise gurus and more, and shared their views on the representation of people who have Down’s syndrome in TV and the movies.

They also created this amazing film about the Our Voice team.

We added new information resources, including videos, to help parents and practitioners support speech, language and communication. Two resources presented evidence-informed guidance about the role of the speech and language therapist, one for pre-school children and one for primary age children.

We made sure our community was heard by campaigning on health, safety and rights during the pandemic. We asked questions and gave feedback to the Department of Health and Social Care at each step as Government guidance was developed and communicated.

We submitted consultation responses to Welsh Government on transition from children to adult health services in July 2020, for NICE Postnatal Care guidance in November 2020, The Disability Employment Gap (WorkFit) in November 2020, the Law Commission Hate Crime consultation in December 2020 and for NICE Antenatal Care guidance in March 2021.

Objective 2: To continue to deliver a series of national training events that meet the needs of professionals and families

We offered online training and support events to support individuals at every stage of their lives.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

More parent carers, professionals and people who have Down's syndrome than ever before participated in one or more of our 155 online training and support events. By converting to online training, we increased our reach compared with 2019-2020 and thousands more people were able to access the 76 training online training events:

Education

Education and development at home, primary and secondary school and in college
Positive behaviour support for individuals within different age ranges, and in depth sharing of good practice with case studies for parent carers
Relationships and sex education

Health

Covid-19 related and health inequalities
Cognitive decline and dementia
Emotional well-being

Support for adults

Our range of titles for supporting adults who have Down’s syndrome included training on all related areas as well as masterclasses on personal budgets, planning for a good life, housing options and support to make decisions.

Parent carer resilience

Our online training events are designed for parent carers as well professionals. In order to provide additional support for parent carers we held regular meetings focused on caring for people who have complex needs and /or an additional diagnosis of autism throughout the year, and, from January 2020 onwards, well-being meetings led by a Mindfulness practitioner.

Maternity Services

More maternity professionals learned about the lived experience of people who have Down's syndrome and how to support new parents and pregnant women and partners during the prenatal period through our Tell it Right training events. We provided access to recorded online webinars for maternity service students and qualified professionals as well as live online training.

DSA Updates

We provided weekly updates on Covid-19 and people who a have Down’s syndrome between November 2020 and March 2021. The updates shared new information with thousands of family members, people who have Down’s syndrome and practitioners.

Objective 3: To develop assessment and education consultancy services

Our speech and language therapist and inclusive participation officer advocated for more people who have Down’s syndrome in need through individual assessments and reports by facilitating individual, person-centred plans.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Speech and language therapy assessments took place at DSA offices in Teddington and Belfast.

We provided more online education consultancy for schools.

Objective 4: We will continue to engage with Public Health England and Public Heath Wales with regard to the offer of antenatal screening in England and Wales and provide the lived experience of individuals with Down’s syndrome and their families in the delivery of training for relevant health professionals.

This has continued to be an area of focus for us this year. We have attended 4 x quarterly Wales NIPT (Non-Invasive Pre-Natal Screening) Evaluation Board meetings and have additionally worked with policy leads in Antenatal Screening Wales in reviewing their booklets for women and their handbook for midwives. We have made our Tell it Right training for health professionals available as a pre-recorded webinar and this has been accessed extensively across Wales, increasing our reach.

Objective 5: We will be active members of the Welsh Ministerial Advisory Group in Learning Disability, which meets quarterly.

Our Services Development Manager is a member of the Ministerial Advisory Group on Learning Disability, which has continued to meet (virtually) during the last 6 months. Additionally, since April 2020, the Down's Syndrome Association has played an important role in participating in regular Zoom meetings with Welsh Government officials and other third sector Sustainable Social Services Funding recipients (including Mencap, Learning Disability Wales, People First Wales and All Wales Forum). This has been crucial in developing a coordinated response to the current pandemic and how this has been affecting people with a learning disability in Wales. It has also contributed to greater sense of collaboration and partnership.

The role of Ministerial Advisory Group has been of paramount importance during this period of great change and uncertainty. We were delighted to see the swift restarting of the Improving Lives Programme (after the necessary, temporary pause during the early stage of COVID-19). We were grateful that the Minister was able to join us for one of virtual meetings.

These meetings have continued throughout the last 6 months and have been invaluable. It has been helpful to have additional Welsh Government officials join us for focused discussions on a number of relevant topics, especially around health inequalities and annual health checks and we have accessed presentations from researchers who have been focusing in COVID19 deaths of individuals who have a learning disability, helping us to quickly translate any learning from these into improvements in practice.

Beneficiary projects and services

Membership

Membership is a continuing priority for the organisation as ‘the more members we have, the stronger our voice’.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

During the year we successfully achieved all 5 objectives:

Successful integration between the website and the Salesforce database – streamlining the joining and renewal process. We will be promoting this method to all.
Gathered more email addresses so renewals can be sent out digitally rather than through the traditional mail method.
Continue to promote membership in all training, conference and other events.
Digitalise membership pack so it is easier to send out more efficiently and in a more cost-effective way.

Throughout the year it became a real necessity to digitise more aspects of our work. Our online reach meant we could extend the promotion of membership.

We successfully created a ‘Group Membership’ package for our local affiliated groups, which brings a beneficial structure to the relationship.

WorkFit®

Connecting Employers with Employees who have Down’s syndrome

Objectives: To provide training, information and resources to employers to support them to offer employment opportunities to people who have Down’s syndrome. To develop employment opportunities for people who have Down’s syndrome and provide advice and support to enable them to embrace the exciting challenges that lie ahead on the journey to fulfilling their career ambitions. To provide ongoing support to employers and candidates at all stages of the programme. The success of our Workfit programme is borne out in the numbers of people who are still in their jobs after many years of employment.

During 2020-21 the WorkFit programme was significantly impacted by the Covid-19 pandemic, which saw the WorkFit Team on partial or full-time furlough for the entire financial year. Despite massive restrictions in opportunities, we still managed to deliver the programme to some employers and follow up employment opportunities across England and Wales.

Since the project launch in 2012, WorkFit has secured hundreds of employment opportunities for people who have Down’s syndrome. Opportunities for development had to be deferred due to Covid-19 but it is anticipated that the projected growth of the project will resume once Covid-19 restrictions are fully removed and numbers of employers expressing an interest is encouraging. The project has adapted its delivery to a fully online model.

During the year 15 WorkFit candidates were either made redundant or did not have fixed term contracts renewed, however a further 4 jobs were saved following discussions between WorkFit and the employers.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Since 2011, 1,176 people who have Down’s syndrome have registered with the WorkFit programme, with candidate registrations last year reaching 40. It is clear that people’s aspirations have been raised by the success of WorkFit in recent years with more family members now seeing permanent, paid work as a realistic and sustainable outcome for their relative who has Down’s syndrome.

The following are examples of feedback related to the impact of the pandemic and the types of situations that WorkFit are supporting.

Candidates:

‘My employer has said I can work from home but I miss getting out of the house and seeing my friends at work.’

Parents:

‘The employer was great. We had a ‘live’ discussion with them about changes e.g. hand hygiene and wearing a visor etc. and the best way to reintroduce him. He couldn’t wait but was clearly nervous. Because of bus difficulties I give him a lift in but am hoping he’ll feel confident to come home by himself on the bus soon as he has used public transport few times.’

Employers:

‘We can’t wait to welcome her back to work when it is safe and appropriate to do so.’

Our profile had a significant boost recently due to our involvement with this year’s World Down’s Syndrome Day theme on employment. The DSA sponsored the ‘The Hiring Chain’ by CoorDown (Italy) video featuring actors who have Down’s syndrome and a title song sung by the artist Sting. The video illustrated the benefits of hiring people who have Down’s syndrome across a range of industry sectors and how this approach can create a virtuous chain reaction. The video and song have been warmly welcomed and widely shared across social media platforms around the world. The website provided a conduit for prospective employers to contact their Down’s Syndrome Association or equivalent in their country. WorkFit received 33 enquiries through the website and is hoping to secure the first placement from one of these employers next month. WorkFit candidates have also appeared on TV, radio and podcasts being interviewed about their experiences.

We have not hosted any regional WorkFit conferences due to Covid-19, however we have initiated a series of online events where we invited candidates and employers to talk about their experiences of the world of work. At all of the events we welcomed WorkFit members, employers, professionals and practitioners from a range of services. Feedback from the events has been very positive and will continue for the present to complement the significant range of other online activities now being provided by the DSA.

Securing paid work has made a huge difference to the lives of WorkFit candidates. Along with developing paid work we also develop work experience, volunteering and supported apprenticeships placements to secure potentially life-changing opportunities for people who have Down’s syndrome. We have seen our candidates grow in confidence, develop skills, expand their social circle and enjoy the self-esteem of being part of a team where their contribution is valued.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

At all stages of the WorkFit programme our dedicated Employment Development Officers (EDO’s) support the process and activities are underpinned by the expertise, resources and experience of WorkFit and the wider Down’s Syndrome Association.

DSActive

The DSActive team have spent most of the financial year on full time or part time furlough. It has also been a challenging year for sport and physical activity, with leisure facilities having been shut since March 2020, with many only just reopening their doors in May 2021. Adults with Down’s syndrome have also been advised to shield given their increased susceptibility to the coronavirus, which has negatively affected physical activity levels.

Objective 1: To provide opportunities for people who have Down’s syndrome to be active, be healthy and play sport.

All DSActive sessions were stopped in April 2020 until at least December 2020. Some sessions did return in early 2021, and by the end of Spring 2021 football, tennis and athletics sessions were running regularly with almost 600 participants attending.

Objective 2: Festivals

All festivals in 2020 were suspended due to the coronavirus pandemic. We have plans in place to run 5 sailing festivals, 4 cricket festivals and 1 kayaking festival this summer in a range of places across England and Wales. These are all dependent on any future restrictions, but they are all due to be outside, so we hope to be able to run all of them.

Objective 3: Coach education

We have adapted all our coach education workshops to be delivered online. This has proved to be well received, has allowed us to invite more than 1 group to each session and has naturally made us more efficient as we do not need to travel to deliver these workshops. Since January 2021 we have delivered regular online workshops.

Objective 4: Nutrition app

The nutrition app has kept running throughout the pandemic, but numbers of users has dropped. This is most likely due to a lack of marketing and engagement whilst the team were on furlough. As sporting activities were stopped for most of 2020, and many adults with Down’s syndrome would not have been going to do their food shopping, this will also have affected interested in the features of the app.

Objective 5: DSEngage

Since returning from furlough, the DSActive team have been heavily involved in the running and administration of the DSEngage programme. The programme has ensured that those at home have been able to keep active and healthy through a range of live and recorded sessions. From dance and yoga to live workouts and Pilates, and even sessions run by Mr Motivator. The programme so far has engaged over 620 people who have Down’s syndrome.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Campaigning

Objective 1: Involve adults who have Down’s syndrome in the work of the DSA and to gather and represent their views.

We continue to promote and share the stories and voices of people who have Down’s syndrome.

Working with our members, supporters and our colleagues we have created and shared stories via all our communications channels throughout the year.

50[th] Anniversary Memories & Stories Project

Despite the challenges of producing oral histories the pandemic we were able to continue with the project during 2020/21. We were pleased to share two further oral histories as well as eight more written pieces.

Blogs and social media posts

We have released a continuous stream of blogs and social media posts through the year covering a wide range of news and issues. In total over 500,000 people have been engaged through our social media channels. Examples of some of these are:-

Hannah wrote a blog about a project that she done for her degree course, inspired by her beautiful sister Mercy. They also made some fabulous films for us too!

In May 2020, Lauren’s mum Sarah, shared their experience of Lauren falling ill with Covid-19 and being hospitalised.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Jesal’s mum, Priya, wrote a blog post to introduce us to Jesal and to tell their story.

1,053 page views
9,021 people reached on Facebook
4,980 reach on Instagram

Objective 2: Continue to raise awareness of our existence and our work

We continue to increase awareness of all aspects of the DSA’s work through films, social media and press, supporting our colleagues in the Fundraising, Training & Information, WorkFit® and DSActive teams.

Considerable progress was made on the development of a new website for the organisation during the year. The new website was launched in May 2021.

We are… film

This compilation film has a simple but powerful message from people who have Down’s syndrome about about all the different aspects of their lives.

Click here to view the film on YouTube: We are… film

Covid-19 information and resources

Working with the Information and Training and Our Voice teams we produced and shared vital easy read information throughout the pandemic.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Research

Objective 1: To identify new areas of research that should be undertaken

We continue to record and monitor the experiences of callers to our Helpline. This information, along with our knowledge of current research, allows us to identify potential new avenues for study that may lead to practical outcomes for people who have Down’s syndrome and their families. We communicate this knowledge to researchers to inform the direction of their research.

Objective 2: To support other organisations or people who are conducting research that may be of benefit to people who have Down’s syndrome

The DSA has worked with a number of researchers this year, advising on the development of projects and project materials, finding participants and raising awareness of the work of researchers through our website and social media channels. Below are some of the projects we are involved with at an advisory level or have supported:

Survey of experience of Covid-19 crisis of people with a learning disability or autistic spectrum disorders – University of Cardiff
Fathers’ experiences of parenting a young adult (18 to 25 years) who has Down’s syndrome – University of Leeds
EUROlinkCAT Parent Survey – University of London
Flourishing Lives (looking at the gap between learning disability policy and practice – social care and support for adults) – University of Oxford
Quality of EHCP outcomes for primary school students (aged 5 to 12 years) with Down Syndrome - University of Oslo
Exploring how quality of life is measured for adults with a learning disability – University of Leeds
Technology Usage by Children with Down Syndrome – University of Leicester
Speech Fluency in Down Syndrome (Wayne State University, USA)

Meetings and collaboration

Technology Usage by Children with Down Syndrome – University of Leicester – Zoom meeting re wording and questions for a survey for parents
Fractures in people with intellectual disabilities – University of Oxford– update meeting and a supporting letter for a follow-up study by the team.
We met to offer support for further investigation into the development of bilingualism in children who have Down syndrome – University of Bangor.
We collaborated with the University of Cambridge Dementia in Down Syndrome team to publicise their work looking at dementia during this year’s Awareness Week.
We met with researchers from the ‘Education and Child Health Insights from Linked Data’ team (ECHILD), University College London, to discuss our future involvement as a stakeholder and our support for a study using the linked data on health and education for children and young people who have Down’s syndrome.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

We met with Cambridge University researchers to discuss a study to investigate regression in teenagers and young adults who have Down’s syndrome that we are supporting.

Raising funds

Objective 1: To maintain sufficient funding for the DSA

We ae extremely grateful for the generous support we received from our loyal donors in the year which resulted in total income ending the year over budget. This was underpinned by legacy and trust income, however corporate support remained strong and events did remarkably considering lockdown.

In the next year we face new and unknown challenges but the team is ensuring that we stay alert and aware of what they are and react accordingly

Objective 2: To increase unrestricted fundraising

We ran a successful Appeal during the year and also promoted the benefits of legacies to our supporters.

Objective 3: Ensure the fundraising structure complements the economic environment

The team has changed a lot over the last year. The reduced team has worked more flexibly but as things re-open we need to stay aware of how we manage to keep all bases covered and maximise our income.

Financial review

The Down’s Syndrome Association income was £3.1m (2020: £2.3m). This increase from the previous year was largely due to an increase in legacy income and trust donations, including new donors. We were also very grateful to have received grant funding during the year from the National Lottery Community Fund who provided a grant to support our work in response to Covid-19, and grant income from the Furlough Job Retention Scheme.

Total expenditure decreased from the previous year to £2.0m (2020: £2.4m). The decrease was largely due savings made as projects were furloughed and there was no staff travel during the year.

The amount of money spent on raising funds represented 15.3% (2020: 16.8%) of total expenditure (or 15p in every £1 spent).

Overall there was a surplus in the year of £1.1m (2020: deficit £56,000). This surplus was achieved due to the unbudgeted legacy, trust and grant income received during the year.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Down’s Syndrome Trading Ltd

This is the subsidiary trading company of the Down’s Syndrome Association. Its principal activity is the sale of Christmas cards, socks, t-shirts and books. ‘The Lots of Socks’ campaign was incredibly popular during Awareness Week. The company made a gross profit of £22,354 (2020 - £10,596) and after administrative expenses the company made an operating profit of £15,164. The company will gift aid any profits to its parent undertaking, the Down's Syndrome Association in the next year (2020 - £3,508).

Principal risks and uncertainties

Risk management

As part of their ongoing strategic planning work, the trustees carry out a formal risk review each year to examine the major risks facing the charity. The review considers both top down and bottom up risks and ranks them in order of likelihood and impact. Responsibility for each risk is allocated either to a member of the senior management team or to the trustees. The senior management team provide updates to the trustees each quarter on their progress against action plans designed to manage the risks identified. The risk register was most recently reviewed and updated by the trustees in March 2021.

The main risks facing the Association have been identified as a loss of funding and the possibility of members leaving. In order to mitigate against these risks a fundraising strategy has been established which strengthens and diversifies our income streams. Additionally the reserves policy has been revised and updated to ensure security and financial stability through the uncertain years expected ahead.

Strong relationships are developed with our members through frequent and regular communication utilising various channels, including social media and regular virtual updates via zoom. This ensures that all members have a sense of “belonging” and that all members are aware of our latest news and any developments and that they are confident that the organisation is stronger because they are a part of it. Any lapses in membership are followed up and any reasons for lapses are addressed.

Reserves policy and going concern

Reserves are needed to bridge the gap between the spending and receiving of income and to cover any unplanned or emergency expenditure. The reserves policy has been updated in light of the pandemic, in order to provide a level of security and a buffer, which will allow our services to continue to be offered and delivered with certainty over the next few years. This provides stability and reassurance to our members, supporters and the wider public that our organisation will continue to operate over the long term, is reliable and dependable and is a going concern. The reserves policy states that the unrestricted funds not committed or invested in tangible fixed assets and stocks (‘the free reserves’) held by the charity should be between six to nine months of the resources expended. That equates to between £1.2m and £1.8m in general funds, based on the budget for 2021-22. At this level the trustees feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. The trustees are aware that should this occur consideration would need to be given to how

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

such funding would be replaced or the activities changed. The free reserves currently available equate to just over seven months running costs and amount to £1.5m.

The designated funds have also been reviewed and have been built up to provide adequate levels of funding to ensure that when they are needed to be drawn on sufficient funds will be available. The designated funds are:-

IT & Systems – funds to allow our IT infrastructure and software to be kept secure and up to date to allow our services to be delivered in the most efficient way and staff to work flexibly as required

Emergency Fund - funds to be drawn on if an unexpected drop income or other emergency needs an immediate response

Building Fund - provision for building repairs and maintenance

Employment Fund - allowance for investment in our WorkFit project

Research Fund - funds to allow us to launch research projects as the opportunity arises

Our consolidated balance sheet remains strong. The trustees have reviewed the circumstances of the Down’s Syndrome Association and consider that adequate resources continue to be available to fund the activities of the Association for the foreseeable future. The trustees are of the view that the Association is a going concern.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Plans for the future

Information, training and assessments

We will continue to develop inclusive participation at all levels, including development of new services, training events, information resources and as advisers on research.
We will continue to inform, raise awareness and campaign about the health, education, employment and adult support needs of people who have Down’s syndrome and their rights.
We will develop a pathway with national stakeholders to improve quality of care and support for new and expectant parents.
We will continue to improve our series of evidence-informed guidance about the role of the speech and language therapist with recommendations for effective speech, language and communication practice for children and young people at secondary school and college, and to work with others to improve speech and language therapy services for children, young people and adults.
We will use promote inclusive education with partner organisations.
We will continue to offer support, information and training for parent carers, family members and professionals.
As key stakeholders, we will submit evidence for government consultations in Wales, England and Northern Ireland. We will continue to advise on the Wales ministerial advisory group and to feedback on NICE clinical guidance.

WorkFit

After the hiatus of Covid-19, the demand for the programme has been re-energised with significant interest both from people who have Down’s syndrome who want to start or develop their careers and from employers who wish to partner with us to offer opportunities.
We continue to expand our reach beyond the traditional sectors of catering, retail and hospitality, placing people in roles in arts and heritage, construction, finance and law, warehouse and distribution and a range of public sector bodies including the emergency services.
We will continue to work with affiliated groups to encourage adults who have Down’s syndrome to explore employment opportunities, source employer contacts and share job vacancies.

DSActive

Continue to re-launch as many DSActive sessions as possible so that people with Down’s syndrome have opportunities to remain active and healthy.
To run as many taster festivals in a variety of sports as possible, to ensure that we are encouraging people with Down’s syndrome to return to sport and physical activity.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Ensure that those who are not able to attend sessions are able to keep active at home through the DSEngage programme.
To restructure the programme to ensure it is reaches its main aim given that the landscape of disability sport has changed significantly following the coronavirus pandemic.

Campaigns, policy and research

Launch new DSA website. Continue to develop it to ensure that it provides the best possible platform for our community and the organisation.
Deliver our postponed 50[th] anniversary celebrations.
Work closely with members of the Our Voice team to amplify the voices of people who have Down’s syndrome in the communications output of the DSA.
We will continue to encourage more engagement with our members and their families through life-stories and include people of all ages, backgrounds and abilities to ensure a wide range of life experience is shown.

Raising Funds

Trusts

Build on the incredibly good year for trust income in 2020/21
Trusts are being sent much more in-depth reports/updates and stewardship has been improved. Better management of relationships is being continued and expanded.
Focus on funding for specific programmes – for example DSEngage received a grant for just under £70k to help run and expand the project by a new Trust.
Other focuses for 2021/22 financial year will be on:
Continuing with the good level of stewardship currently set up.
The creation of a ‘touch base’ document to be sent to Trusts who have supported us previously but not recently. We hope this will result in new and also extended grants.

Events

Covid-19 had a huge impact on physical fundraising events. The entire calendar of events was cancelled/postponed which resulted in a switch to virtual fundraising:
MAYrathon was launched in May 2020 to increase income, which saw £8k+ raised.
Challenge 21 was relaunched in March 2021 which has so far seen just under £27k raised. We launched this event with the help of Run for Charity and had new medals created. This event is now going to run continuously throughout the rest of the financial year.
Our London Marathon and Great North Run places were all postponed and we did not have to pay any extra money. Due to dropouts and reallocation of years, we were

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

able to recruit new runners for both events which should hopefully result in an injection of funds raised during this new financial year.

The now cancelled Prudential RideLondon has seen 6 places be transferred to our London Marathon allocation over the next 3 years, between 2021 and 2024. This will result in extra income that we previously would have not received.
Our partnership with Ultra Challenges was extended to incorporate this year, at no extra cost. Their events are the first mass participation events we hold places in to restart. 2021/22 should be a relatively profitable year for these challenges.
Our relationship with Run for Charity is proving a good one and we will continue this when our partnership is due for renewal. Buying ‘pay as you go’ places in events is much more cost effective.
There will be more emphasis on Corporate partnerships and employees taking on events in support of the charity. This has worked well with several current supporters so far and we hope to expand this income stream.

Community

This branch of fundraising has had to be paused due to the current climate. Changes to the community fundraising offer will be looked at in 2021/22.
We still plan to look into new community themed inserts for our fundraising pack.

Corporates

Good relationships were established with new companies in 2019-20 and we will build on these relationship in 2021-2022 to encourage more donations.
Working with larger corporates we will apply for quality grants over £20,000 to sustain projects including WorkFit and core work of DSA
Work alongside the Northern Ireland offices to encourage more corporates from NI, to give donations
Explore opportunities for support in South-West and build on any relationship with existing companies in this area
Actively work to secure new companies to support DSA and bring in a ‘stable of new support for DSA’.

Other

Government and Lottery funding: We will continue to pursue these funding streams.
Social Media: we will ensure we are up to date with social media trends and reacting accordingly. Tik Tok fundraising could be something we promote this year.
We will explore new fundraising channels.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Membership

Continue to promote membership at all online and offline events.
Continue to gather email addresses and be more efficient by renewals going through this method.
Produce an Easy Read mail-out and membership form for people who have Down’s syndrome over 18 who are not currently registered for free lifetime membership.

Structure, governance and management

The organisation started as a parent support group in 1970. It was registered as a charitable company limited by guarantee, registered as a charity on 11 June 1973 and incorporated on 30 January 1997.

The organisation was established under a memorandum of association which set out the objects and powers of the organisation and is governed under its articles of association.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

Appointment of trustees

The board of trustees consists of up to eight Full Members elected by the Full Members together with any persons appointed or co-opted.

To be eligible for election, a Member must have been a Full Member of the Association for at least three years immediately prior to the election.

At each Annual General Meeting, one third of the elected trustees must retire by rotation, but all are eligible for re-election. Once trustees have served for a term of three years they are required to stand down from the Board but are eligible to stand again for election.

Trustee induction and training

New trustees undergo orientation to brief them on their legal obligations under charity and company law, the Charity Commission guidance on public benefit and inform them of the content of the memorandum and articles of association, the committee and decision-making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will upskill them in their role.

Related parties and relationships with other organisations

The Association continues its close links with Down's Syndrome Scotland, Down’s Syndrome Ireland and the Down’s Heart Group. The DSA regularly works with other national organisations such as Mencap, Early Support and the National Autistic Society. It belongs to the Care and Support Alliance, a group of national charities who campaign for improvements in social care, as well as Disability Rights UK and the Special Education

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Consortium. The DSA is a member of Down Syndrome International and supports the organisation financially.

The DSA works in collaboration with a number of Universities, and is currently involved with Cambridge, Cardiff, Kingston, Newcastle, Suffolk, Birmingham and Middlesex Universities, working together on specific projects.

Remuneration policy for key management personnel

The Down’s Syndrome Association is committed to ensuring a proper balance between (i) paying our staff and others who work for us fairly so that we attract and retain the best people for the job and (ii) careful management of our charity funds. In so doing we will ensure the greatest effectiveness in delivering our charitable objectives and meeting the needs of our beneficiaries.

When determining the salary for a newly created post, we will collect information about comparable roles in other organisations, preferably within the voluntary sector. We will use this information to benchmark our own salaries, normally aiming to set it at a level that appears to represent the market average. We will also seek advice from colleagues within other organisations, if applicable, when we know they employ people in similar roles.

Salary banding

Salaries for all current posts, other than the Chief Executive, will fall within a salary band, based on the skills required for the role, the responsibility of the role and the experience of the person.

Normally, in April each year, the trustees will consider awarding a cost of living adjustment for all staff when setting the following year’s annual budget. This increase is to reflect changes in the cost of living and is entirely at the discretion of the trustees.

The trustees’ considerations will begin with an assumption that salaries should be adjusted to match inflation (specifically the Consumer Price Index) over the preceding 12 months. They will also take into account economic forecasts for the rate of inflation in the year ahead. They will then determine whether this is appropriate in the context of the charity’s financial situation and the charity’s performance.

Fundraising

We regularly review all our fundraising processes and procedures to ensure that we adhere to the relevant codes of practice and that we are dealing with supporters or potential supporters in a way which aligns with our values.

Vulnerable people are protected as we never share personal data, never put any of our supporters under undue pressure, always seek consent for contact and anyone can opt out of hearing from us at any time.

We do not work with any commercial participators or professional fundraisers. We have never received any complaints related to our fundraising. All fundraising activities are reported on regularly and reviewed at the senior management team and trustees.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Statement of responsibilities of the trustees

The trustees (who are also directors of Down’s Syndrome Association for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2021 was 7 (2020: 7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Auditors

Sayer Vincent LLP were re-appointed as the charitable company's auditor during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 10 July 2021 and signed on their behalf by Georgie Hill, Chair of Trustees

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Independent auditor’s report to the members of the Down’s Syndrome Association

Opinion

We have audited the financial statements of Down’s Syndrome Association (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2021 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 March 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the group financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

doubt on Down’s Syndrome Association's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group financial statements does not cover the other information, and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the group financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the group financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements
The trustees’ annual report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
The parent charitable company financial statements are not in agreement with the accounting records and returns; or

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Certain disclosures of trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit; or
The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior statutory auditor)

22 September 2021

for and on behalf of Sayer Vincent LLP, Statutory Auditor

Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

A Down’s Syndrome Association publication

Down's Syndrome Association

Consolidated statement of financial activities (incorporating an income and expenditure account)

For theyear ended 31 March 2021	For theyear ended 31 March 2021				www.downs-syndrome.org.uk	www.downs-syndrome.org.uk

Unrestricted Note £ Income from: 2 2,088,331 3 31,738 3 - 3 - 4 69,215 4,705 247,855 2,441,844 5 300,234 5 5 547,106 5 271,250 5 257,266 1,375,855 39 7 1,066,028 (72,431) 993,597 Reconciliation of funds: 1,524,591 2,518,188 Investments Total income Expenditure on: Donations and legacies Charitable activities Other trading activities Information, Training and Assessments Beneficiary Projects and Services Campaigning and Research Raising funds Net income / (expenditure) for the year Total expenditure Net income / (expenditure) before net gains / (losses) on investments Charitable activities Information, Training and Assessments Beneficiary Projects and Services Campaigning and Research Net gains / (losses) on investments Other Income - Job Retention Scheme Total funds brought forward Total funds carried forward 1,065,989 Transfers between funds Net movement in funds		Restricted £ 18,390 182,435 201,413 227,993 - - -	2021 Total £ 2,106,721 214,173 201,413 227,993 69,215 4,705 247,855	Unrestricted £ 1,431,779 43,691 - - 148,732 9,947 -	Restricted £ 82,919 72,616 548,114 7,959 1,160 - -	2020 Total £ 1,514,698 116,307 548,114 7,959 149,892 9,947 -
	2,441,844	630,231	3,072,075	1,634,150	712,767	2,346,917
	300,234 547,106 271,250 257,266	4,839 193,448 367,026 59,000	305,073 740,554 638,276 316,265	410,496 490,048 270,906 381,015	4,926 156,600 649,101 51,258	415,422 646,648 920,007 432,273
	1,375,855	624,313	2,000,168	1,552,465	861,885	2,414,350
	39 1,065,989	- 5,918	39 1,071,907	(185) 81,685	- (149,118)	(185) (67,433)
	1,066,028 (72,431)	5,918 72,431	1,071,946 -	81,500 (83,769)	(149,118) 83,769	(67,618) -
	993,597 1,524,591	78,349 1,130,404	1,071,946 2,654,995	(2,269) 1,526,860	(65,349) 1,195,753	(67,618) 2,722,613
	2,518,188	1,208,753	3,726,941	1,524,591	1,130,404	2,654,995

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 to the financial statements.

A Down’s Syndrome Association publication

Down's Syndrome Association

Company no. 03310024

www.downs-syndrome.org.uk

Notes to the financial statements

For the year ended 31 March 2021

2021 2020 Note £ £ Fixed assets: 12 1,038,550 1,090,483 13 131 92 1,038,681 1,090,575 Current assets: 16 5,735 12,546 17 69,547 81,604 855,128 852,701 1,941,070 737,889 2,871,480 1,684,740 Liabilities: 18 (183,220) (120,320) 2,688,260 1,564,420 3,726,941 2,654,995 21 1,208,753 1,130,404 963,987 228,363 1,516,056 1,269,196 38,145 27,032 Total unrestricted funds 2,518,188 1,524,591 3,726,941 2,654,995 Total funds Investments Cash at bank and in hand Short-term deposits Tangible assets The group Non-charitable trading funds Creditors: amounts falling due within one year Net current assets Total net assets Stock Debtors Funds: Restricted income funds Unrestricted income funds: Designated funds General funds	2021 2020 Note £ £ Fixed assets: 12 1,038,550 1,090,483 13 131 92 1,038,681 1,090,575 Current assets: 16 5,735 12,546 17 69,547 81,604 855,128 852,701 1,941,070 737,889 2,871,480 1,684,740 Liabilities: 18 (183,220) (120,320) 2,688,260 1,564,420 3,726,941 2,654,995 21 1,208,753 1,130,404 963,987 228,363 1,516,056 1,269,196 38,145 27,032 Total unrestricted funds 2,518,188 1,524,591 3,726,941 2,654,995 Total funds Investments Cash at bank and in hand Short-term deposits Tangible assets The group Non-charitable trading funds Creditors: amounts falling due within one year Net current assets Total net assets Stock Debtors Funds: Restricted income funds Unrestricted income funds: Designated funds General funds	2021 2020 £ £ 1,038,550 1,090,483 133 94 1,038,683 1,090,577 3,814 8,536 69,361 80,019 855,128 852,701 1,922,944 733,073 2,851,247 1,674,329 (201,133) (136,943) 2,650,114 1,537,386 3,688,796 2,627,963 1,208,753 1,130,404 963,987 228,363 1,516,056 1,269,196 - - 2,480,043 1,497,559 3,688,796 2,627,963 The charity	2021 2020 £ £ 1,038,550 1,090,483 133 94 1,038,683 1,090,577 3,814 8,536 69,361 80,019 855,128 852,701 1,922,944 733,073 2,851,247 1,674,329 (201,133) (136,943) 2,650,114 1,537,386 3,688,796 2,627,963 1,208,753 1,130,404 963,987 228,363 1,516,056 1,269,196 - - 2,480,043 1,497,559 3,688,796 2,627,963 The charity
1,038,681 5,735 69,547 855,128 1,941,070	1,090,575 12,546 81,604 852,701 737,889	1,038,683 3,814 69,361 855,128 1,922,944	1,090,577 8,536 80,019 852,701 733,073
2,871,480 (183,220)	1,684,740 (120,320)	2,851,247 (201,133)	1,674,329 (136,943)
2,688,260	1,564,420	2,650,114	1,537,386
3,726,941	2,654,995	3,688,796	2,627,963
1,208,753 963,987 1,516,056 38,145	1,130,404 228,363 1,269,196 27,032	1,208,753 963,987 1,516,056 -	1,130,404 228,363 1,269,196 -
2,518,188	1,524,591	2,480,043	1,497,559
3,726,941	2,654,995	3,688,796	2,627,963

Approved by the trustees on 10 July 2021 and signed on their behalf by

Darren Warkcup Treasurer

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

Notes to the financial statements	Notes to the financial statements
For theyear ended 31 March 2021		www.downs-syndrome.org.uk

Note £ £ 22 1,207,941 4,705 (7,038) (2,427) (4,760) 1,203,181 737,889 1,941,070 Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year 2021 Cash flows from operating activities Net cash used in investing activities Net cash used in operating activities Cash flows from investing activities: Dividends and interest from investments Purchase of fixed assets Movement in short-term deposits			£ £ (89,905) 9,947 (51,586) (6,322) (47,961) (137,866) 875,755 737,889 2020

	1,203,181 737,889			(137,866) 875,755
	1,941,070			737,889

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

1 Accounting policies

a) Statutory information

Down's Syndrome Association is a charitable company limited by guarantee and is incorporated in England. The registered office address and principal place of business is Langdon Down Centre, 2a Langdon Park, Teddington, Middlesex TW11 9PS.

b) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

These financial statements consolidate the results of the charitable company and its wholly-owned subsidiary Down's Syndrome Trading Limited on a line by line basis. Transactions and balances between the charitable company and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two companies are disclosed in the notes of the charitable company's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charitable company itself is not presented because the charitable company has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have considered the ongoing impact of the Covid-19 pandemic when reaching this conclusion.

There are no key judgements that the charitable company has made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Membership income is treated as donation income and recognised when received.

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

1 Accounting policies (continued)

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
Expenditure on charitable activities includes the costs of delivering services, campaigning and research undertaken to further the purposes of the charity and their associated support costs

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

	Cost of Raising Funds	15%
	Information, Training and Assessments	33%
	Beneficiary Projects and Services	37%
	Campaigning and Research	15%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

1 Accounting policies (continued)

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold Property
Long Leasehold Premises
Improvements to Property  Pullen Exhibition Assets  Fixtures & Fittings  Computer Equipment
2% straight line basis
2% straight line basis 10% reducing balance basis 10% straight line basis 25% straight line basis 33% straight line basis

m) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing

quoted market price. Any change in fair value will be recognised in the statement of financial activities and any excess of fair value over the historic cost of the investments will be shown as a fair value reserve in the balance sheet. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

Investments in subsidiaries

Investments in subsidiaries are at cost.

n) Stocks

Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving and defective stocks. Donated items of stock, held for distribution or resale, are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

o) 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.

p) Short term deposits

Short term deposits includes cash balances that are invested in accounts with a maturity date of between 3 and 12 months.

q) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

r) 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.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

s) Pensions

Payments to the stakeholder pension scheme are charged as an expense as they fall due.

A Down’s Syndrome Association publication

Notes to the financial statements

www.downs-syndrome.org.uk

Down's Syndrome Association

For the year ended 31 March 2021

2a Income from donations and legacies (current year)

2a Income from donations and legacies (current year)
2b Legacies Legacies Donated services Total income from donations and legacies Income from donations and legacies (prior year) Gifts Total income from donations and legacies Gifts Donated services	Unrestricted £ 1,231,943 856,388 2,088,331 Unrestricted £ 1,017,352 409,907 4,521 1,431,780	£ 18,390 18,390 £ 64,105 18,813 82,918 Restricted Restricted	2021 total Total £ 1,250,333 856,388 - 2,106,721 2020 total Total £ 1,081,457 428,720 4,521 1,514,699	2020 Total £ 1,081,457 428,720 4,521
				1,514,698
				2019 Total £ 1,102,071 385,229 21,132
				1,508,432

At the end of the year, we have been notified that we are entitled to funds from a total of 4 (2020: 4) residual legacies. However, as at 31 March 2021, we had not been notified as to the value of our entitlement or when this would be received. As such we are not able to recognise these funds in the financial statements for the year.

3a National Lottery Community Fund Department of Digital, Culture, Media & Sport Big Lottery Fund Welsh Government DHSSPS EU Active Inclusion Contributions to Youth & Project Activities National Lottery Heritage Fund Sub-total for Campaigning & Research Companies Conference, Training & Assessments Charitable Trusts & Foundations Sub-total for Beneficiary Projects & Services Charitable Trusts & Foundations Income from charitable activities (current year) Companies Companies Charitable Trusts & Foundations Total income from charitable activities Sub-total for Information, Training & Assessments	Unrestricted £ - - - 31,738 31,738 - - - - - - - - - - - - - 31,738	£ 71,955 10,000 100,000 480 182,435 20,000 69,248 - - 62,968 32,856 7,826 8,515 201,413 175,563 5,000 47,430 227,993 611,841 Restricted	2021 Total £ 71,955 10,000 100,000 32,218 214,173 20,000 69,248 - - 62,968 32,856 7,826 8,515 201,413 175,563 5,000 47,430 227,993 643,579	2020 Total £ 58,455 10,776 - 47,076
				116,307 72,700 100,355 106,414 179,732 - 26,285 38,412 24,216
				548,114 - 7,959 -
				7,959
				672,379

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

Down's Syndrome Association

Notes to the financial statements

For the year ended 31 March 2021

3b Charitable Trusts & Foundations Companies Sub-total for Information, Training & Assessments Companies Sport England Department of Digital, Culture, Media & Sport Big Lottery Fund Welsh Assembly DHSSPS Contributions to Youth & Project Activities Charitable Trusts & Foundations Companies 4a 4b Income from other trading activities (current year) Lettings Income from charitable activities (prior year) Charitable Trusts & Foundations EU Active Inclusion Conference, Training & Assessments Heritage Lottery Fund Sub-total for Campaigning & Research Total income from charitable activities Sub-total for Beneficiary Projects & Services Income from other trading activities (prior year) Subsidiary trading Total income from other trading activities Fundraising events Lettings Fundraising events Subsidiary trading Total income from other trading activities	Unrestricted £ - - 43,961 43,691 - - - - - - - - - - - - - 43,691 Unrestricted £ 36,748 8,488 23,979 69,215 Unrestricted £ 101,778 25,455 2,149 148,733	Restricted £ 58,455 10,776 3,385 72,616 72,700 100,355 - 106,414 179,732 - 26,285 38,412 24,216 548,114 - 7,959 - 7,959 628,688 £ - - - - £ 1,160 - - 1,160 Restricted Restricted	2020 Total £ 58,455 10,776 47,076 116,307 72,700 100,355 - 106,414 179,732 - 26,285 38,412 24,216 548,114 - 7,959 - 7,959 672,379 2021 Total £ 36,748 8,488 23,979 69,215 2020 Total £ 102,938 25,455 21,499 149,893	2019 Total £ 80,723 17,945 34,060
				132,728 66,300 51,540 - 35,000 167,987 6,250 26,285 32,024 20,513
				405,899 13,316 15,425 -
				28,741
				567,368
				2020 Total £ 102,938 25,455 21,499
				149,893
				2019 Total £ 116,555 16,524 24,611
				157,690

A Down’s Syndrome Association publication

Down's Syndrome Association

www.downs-syndrome.org.uk

Notes to the financial statements

For the year ended 31 March 2021

5a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Staff costs (Note 8) Staff training & recruitment Postage, telephone, fax and email Research & museum costs Information resources Conferences and training costs Projects and activities Fundraising events Fundraising costs Appeals, advertising and media Travel & meetings Consultants, Advisors and professional fees Office rent, running and equipment Depreciation Support costs Governance costs Total expenditure 2021 Total expenditure 2020	Cost of raising funds £ 166,742 - 4,607 - 631 - - 36,688 12,823 5,126 319 6,018 967 -	Charitable activities			Governance costs £ 26,608 - 1,165 - 600 - - - - - 531 24,234 1,802 -	Support costs £ 153,451 3,940 9,671 6,261 2,323 - - 597 - - 294 38,924 144,453 57,772	2021 Total £ 1,287,644 4,484 31,440 54,796 48,552 4,071 125,926 37,285 12,823 23,361 5,051 130,613 175,150 58,972	2020 Total £ 1,371,693 13,183 41,331 90,324 63,726 17,194 192,466 75,125 45,834 13,948 103,047 86,217 242,745 57,517
		Information, Training & Assessments £ 364,828 304 8,769 - 17,983 2,263 116,215 - - 5,806 3,877 59,656 5,174 -	Beneficiary Projects & Services £ 407,741 240 5,978 17,444 3,781 1,798 6,232 - - - 30 1,781 18,061 1,200	Campaigning & Research £ 168,274 - 1,250 31,091 23,234 10 3,479 - - 12,429 - - 4,693 -
	233,921 62,881 8,271	584,875 137,582 18,097	464,286 153,765 20,225	244,460 63,459 8,347	54,940 - (54,940)	417,686 (417,686) -	2,000,168 - -	2,414,350 - -
	305,073	740,554	638,276	316,265	-	-	2,000,168	2,414,350
	415,423	646,648	920,007	432,273	-	-

A Down’s Syndrome Association publication

Down's Syndrome Association

www.downs-syndrome.org.uk

Notes to the financial statements

For the year ended 31 March 2021

5b Analysis of expenditure (prior year)

Analysis of expenditure (prior year)
Staff costs (Note 8) Staff training & recruitment Postage, telephone, fax and email Research & museum costs Information resources Conferences and training costs Projects and activities Fundraising events Fundraising costs Appeals, advertising and media Travel & meetings Consultants, Advisors and professional fees Office running and equipment costs Rent, Insurance & Maintenance Depreciation Support costs Governance costs Total expenditure 2021 Total expenditure 2020	Cost of raising funds £ 178,137 330 7,722 - 404 530 - 74,975 45,834 13,948 1,799 4,271 2,985 - -	Charitable activities			Governance costs £ 27,945 364 1,233 - - 2,450 - - - 8,277 16,632 1,764 - -	Support costs £ 170,326 9,923 16,810 - - - 33,608 - - - 1,997 6,195 125,430 77,266 56,317	2021 Total £ 1,371,693 13,183 41,331 90,324 63,726 17,194 192,466 75,125 45,834 13,948 103,047 86,217 142,010 100,735 57,517	2020 Total £ 1,249,686 16,090 42,210 25,377 61,066 19,521 193,922 102,412 29,102 4,140 107,295 71,445 155,425 97,093 41,417
		Information, Training & Assessments £ 342,871 80 7,020 - 6,590 5,911 32,298 - - - 26,523 59,119 3,346 271 -	Beneficiary Projects & Services £ 482,924 2,486 6,868 25,596 11,870 8,303 61,315 150 - - 60,509 6,634 23,108 1,200	Campaigning & Research £ 169,490 - 1,678 64,728 44,862 - 65,245 - - - 3,942 1,851 90 -
	330,935 75,582 8,906	484,029 145,477 17,142	690,963 204,900 24,144	351,886 71,913 8,474	58,665 - (58,665)	497,872 (497,872) -	2,414,350 - -	2,216,201 - -
	415,423	646,648	920,007	432,273	-	-	2,414,350	2,171,101
	363,723	553,293	878,676	375,409	-	-

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

6 Grant making At the end of the year Cost Down Syndrome International: International Liaisons University of Cambridge- Mental Regression Research	2021 £ 111,000 -	2020 £ 51,000 45,000
	111,000	96,000

Down Syndrome International: The grant supporting the International Liaisons project will enable the fellowship of Down Syndrome organisations around the world to be facilitated.

University of Cambridge: The grant supports the research into mental regression in adults with Down's syndrome.

7 Net income / (expenditure) for the year

This is stated after charging:

This is stated after charging:
	2021	2020
	£	£
Depreciation	58,971	57,517
Operating lease rentals:
Property	26,555	27,965
Other	6,064	4,346
Auditor's remuneration (excluding VAT):
Audit	11,800	11,200

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Social security costs Employer’s contribution to defined contribution pension schemes Salaries and wages	2021 £ 1,120,062 107,919 59,663	2020 £ 1,202,265 114,039 55,389
	1,287,644	1,371,693

One employee earned between £60,000 - £70,000 during the year (2020: none).

The total employee benefits including pension contributions and employer's national insurance of the key management personnel were £202,354 (2020: £192,807).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £720 (2020: £788) incurred by 8 (2020: 8) members relating to attendance at meetings of the trustees.

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Governance Information, Training and Assessments Beneficiary Projects and Services Campaigning and Research Raising funds Support	2021 No. 7.3 10.2 13.5 5.0 5.0 1.0	2020 No. 9.2 9.3 15.3 5.0 5.0 1.0
	42.0	44.7

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

10 Related party transactions

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Down Syndrome International uses office space at the Down's Syndrome Association headquarters. Grants are given by Down's Syndrome Association to support the work of Down Syndrome International. The Chief Executive of Down's Syndrome Association, Carol Boys, is also a trustee of Down Syndrome International.

DSA is the payroll agency for DSI.

The Down's Syndrome Association made the following payments to Down Syndrome International during the year:

Grant Payments Membership Fee Projects, Meetings and Events Merchandise Total	2021 £ 111,000 240 - -	2020 £ 51,000 240 8,902 13,565
	111,240	73,707

In addition Down's Syndrome Trading is a subsidiary of Down's Syndrome Association. There was no balance owing to Down's Syndrome Association at the end of the financial year.

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity's trading subsidiary Down's Syndrome Trading Limited gift aids available profits to the parent charity so no tax is payable.

12 Tangible fixed assets

The charity and the group

The charity and the group
Cost At the start of the year Disposals in year Additions in year Depreciation At the start of the year Charge for the year Eliminated on disposal At the end of the year At the end of the year Net book value At the end of the year At the start of the year	Freehold Property £ 1,286,250 - -	Long Leasehold Premises £ 60,000 - -	Improvements to Property £ 78,712 - -	Fixtures and fittings £ 83,849 7,038 -	Pullen Exhibition Assets £ 42,128 - -	Computer Equipment £ 156,504 - -	Total £ 1,707,443 7,038 -
	1,286,250	60,000	78,712	90,887	42,128	156,504	1,714,481
	294,000 29,400 -	36,000 1,200 -	51,266 2,744 -	76,441 4,630 -	33,704 4,213 -	125,549 16,784 -	616,960 58,971 -
	323,400	37,200	54,010	81,071	37,917	142,333	675,931
	962,850	22,800	24,702	9,816	4,211	14,171	1,038,550
	992,250	24,000	27,446	7,408	8,424	30,955	1,090,483

All of the above assets are used for charitable purposes.

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

13 Listed investments

Listed investments
Fair value at the start of the year Investments comprise: Net gain / (loss) on change in fair value Fair value at the end of the year Historic cost at the end of the year Shares listed on the London Stock Exchange Unlisted shares in UK registered companies	2021 2020 £ £ 92 277 39 (185) 131 92 15 15 2021 2020 £ £ 132 93 - - 132 93 The group The group		2021 2020 £ £ 94 279 39 (185) 133 94 15 15 2021 2020 £ £ 132 93 2 2 134 95 The charity The charity
	132	93	134	95

14 Subsidiary undertaking

The charitable company owns the whole of the issued ordinary share capital of Down's Syndrome Trading Limited (DST), a company registered in England. The subsidiary is used for non-primary purpose trading activities. The Chief Executive of DSA is also a Director of DST. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are gift aided to the charitable company. A summary of the results of the subsidiary is shown below:

summary of the results of the subsidiary is shown below:
Liabilities Management Charge Assets Gross profit Administrative expenses Cost of sales Profit on ordinary activities Donation to parent undertaking Profit for the financial year The aggregate of the assets, liabilities and funds was: Turnover Funds	2021 £ 25,840 (3,486)	2020 £ 22,684 (12,088)
	22,354 (6,190) (1,000)	10,596 (6,088) (1,000)
	15,164 (4,074)	3,508 -
	11,090	3,508
	39,645 (1,500)	28,555 (1,500)
	38,145	27,055

15 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

	2021	2020
	£	£
Gross income	2,623,819	2,329,307
Result for the year	1,129,072	(67,052)

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

16 Stocks

16 Stocks
17 18 Amounts owed to subsidiary company Taxation and social security Pension Finished goods Creditors: amounts falling due within one year Accruals Deferred income (note 19) Debtors Trade creditors Prepayments Accrued income Trade debtors Other debtors	2021 2020 £ £ 5,735 12,546 5,735 12,546 2021 2020 £ £ 5,359 15,038 47,168 46,547 7,105 20,019 9,915 - 69,547 81,604 2021 2020 £ £ 6,307 15,636 28,124 33,195 - - 65,492 57,724 83,297 13,765 - - 183,220 120,320 The group The group The group		2021 2020 £ £ 3,814 8,536 3,814 8,536 2021 2020 £ £ 5,359 15,038 46,982 44,962 7,105 20,019 9,915 - 69,361 80,019 2021 2020 £ £ 6,307 15,636 28,124 33,195 - - 63,992 56,224 83,297 13,765 19,413 18,123 201,133 136,943 The charity The charity The charity
	183,220	120,320	201,133	136,943

19 Deferred income

Deferred income comprises restricted donations, membership fees and sales.

2021 2020 £ £ 13,765 61,917 (13,765) (61,917) 83,297 13,765 83,297 13,765 General Unrestricted £ £ - 23,987 131 - 1,854,070 640,000 1,854,201 663,987 General Unrestricted £ £ - 38,363 92 - 1,296,136 190,000 1,296,228 228,363 Designated funds Designated funds The group	2021 2020 £ £ 13,765 61,917 (13,765) (61,917) 83,297 13,765 83,297 13,765 General Unrestricted £ £ - 23,987 131 - 1,854,070 640,000 1,854,201 663,987 General Unrestricted £ £ - 38,363 92 - 1,296,136 190,000 1,296,228 228,363 Designated funds Designated funds The group	2021 2020 £ £ 13,765 61,917 (13,765) (61,917) 83,297 13,765 83,297 13,765 Restricted funds Total funds £ £ 1,014,563 1,038,550 - 131 194,190 2,688,260 1,208,753 3,726,941 Restricted funds Total funds £ £ 1,052,120 1,090,483 - 92 78,284 1,564,420 1,130,404 2,654,995 The charity	2021 2020 £ £ 13,765 61,917 (13,765) (61,917) 83,297 13,765 83,297 13,765 Restricted funds Total funds £ £ 1,014,563 1,038,550 - 131 194,190 2,688,260 1,208,753 3,726,941 Restricted funds Total funds £ £ 1,052,120 1,090,483 - 92 78,284 1,564,420 1,130,404 2,654,995 The charity
83,297	13,765	83,297	13,765
General Unrestricted £ - 131 1,854,070	£ 23,987 - 640,000 Designated funds	Restricted funds £ 1,014,563 - 194,190	Total funds £ 1,038,550 131 2,688,260
1,854,201	663,987	1,208,753	3,726,941
General Unrestricted £ - 92 1,296,136	£ 38,363 - 190,000 Designated funds	Restricted funds £ 1,052,120 - 78,284	Total funds £ 1,090,483 92 1,564,420
1,296,228	228,363	1,130,404	2,654,995

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

21a Movements in funds (current year)

Movements in funds (current year)
Welsh Government Northern Ireland DHSSPS Youth Activities Northern Ireland Fixed Asset Reserve Other Northern Ireland funds DSActive Training and Conferences Speech and Language Information Having a Voice Digital Communications WorkFit - Employment Project WorkFit North - Big Lottery Fund Midwives Training 50th Year Memories and Stories Theatre Fund LDC Fixed Asset Reserve Pullen Exhibition Assets (Heritage Lottery funded) Total restricted funds IT & Systems Fund Emergency Fund Building Fund Employment Project Research Fund Fixed Asset Reserve Total designated funds General funds Non-charitable trading funds Total unrestricted funds Restricted funds: Unrestricted funds: Designated funds: Total funds	At the start of the year £ - - - 24,000 - 48,099 5,000 - - - - - 33,093 - (20,032) 12,124 1,019,696 8,424	Incoming resources & gains £ 62,968 32,856 - - 9,991 10,222 - - 182,441 2,919 175,562 100,784 - - 47,430 5,058 - -	Outgoing resources & losses £ (92,502) (32,856) - (1,200) (71,267) (12,336) (5,000) - (174,941) (2,919) - (111,939) (33,093) - (47,757) (2,146) (32,144) (4,213)	Transfers £ - - - 61,276 - - - - - - 11,155 - - - - -	At the end of the year £ (29,534) - - 22,800 - 45,985 - - 7,500 - 175,562 - - - (20,359) 15,036 987,552 4,211
	1,130,404	630,231	(624,313)	72,431	1,208,753
	Start of yr 100,000 - 50,000 40,000 - 38,363	In - - - - 7,038	Out - - - - - (21,414)	Transfers 100,000 300,000 100,000 - 250,000 -	End of yr 200,000 300,000 150,000 40,000 250,000 23,987
	228,363	7,038	(21,414)	750,000	963,987
	1,269,196 27,032	2,408,966 25,840	(1,339,675) (14,727)	(822,431) -	1,516,056 38,145
	1,524,591	2,441,844	(1,375,816)	(72,431)	2,518,188
	2,654,995	3,072,075	(2,000,129)	-	3,726,941

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

21b Movements in funds (prior year)

Movements in funds (prior year)
		Incoming	Outgoing
	At the start of	resources &	resources &		At the end
	the year	gains	losses	Transfers	of the year
	£	£	£	£	£
Restricted funds:
Training - Amyloid Disposition and Alzheimer's Disease	5,400	700	(6,100)	-	-
Northern Ireland
DHSSPS	-	26,285	(26,285)	-	-
Youth Activities	-	5,110	(5,110)	-	-
Northern Ireland Fixed Asset Reserve	25,200		(1,200)	-	24,000
Other Northern Ireland funds	-	54,623	(88,538)	33,915	-
DSActive	8,523	236,802	(197,226)	-	48,099
Training and Conferences	15,000	5,000	(15,000)	-	5,000
Speech and Language	12,050	5,000	(17,050)	-	-
Information	-	96,543	(96,543)	-	-
Having a Voice	-	4,453	(4,453)	-	-
Campaigning and Research	-	10,459	(10,459)	-	-
WorkFit - Employment Project	15,737	88,809	(154,400)	49,854	-
WorkFit North - Big Lottery Fund	25,842	170,239	(162,988)	-	33,093
Midwives Training	7,006	966	(7,972)	-	-
Heritage Lottery Fund	4,213	-	(24,245)	-	(20,032)
Theatre Fund	12,000	7,778	(7,654)	-	12,124
LDC Fixed Asset Reserve	1,052,145	-	(32,449)	-	1,019,696
Pullen Exhibition Assets (Heritage Lottery funded)	12,637	-	(4,213)	-	8,424
Total restricted funds	1,195,753	712,767	(861,885)	83,769	1,130,404
Unrestricted funds:
Designated funds:
IT Upgrade	10,000	-	-	90,000	100,000
Building Fund	50,000	-	-	-	50,000
Employment Project	40,000	-	-	-	40,000
Mental Regression Research	45,000		(45,000)	-	-
Fixed Asset Reserve	6,432	51,586	(19,655)	-	38,363
Total designated funds	151,432	51,586	(64,655)	90,000	228,363
General funds	1,351,884	1,559,880	(1,468,799)	(173,769)	1,269,196
Non-charitable trading funds	23,544	22,684	(19,196)	-	27,032
Total unrestricted funds	1,526,860	1,634,150	(1,552,650)	(83,769)	1,524,591
Total funds	2,722,613	2,346,917	(2,414,535)	-	2,654,995

Purposes of restricted funds

Training - Alzheimer's Disease

This fund supports training of health and care professionals who work with people with Down's syndrome and Alzheimer's disease.

Welsh Government

The main funder for work in Wales is the Welsh Government as part of its scheme for organisations operating in the social care sector for people with learning disabilities. The grant is used to support the work of our projects in Wales. The fund is currently in deficit as grant claims are made in arrears.

Northern Ireland

The main funder of our core work in Northern Ireland is the DHSSPS. Also we have been grateful to receive funding from the Big Lottery Fund to support the Harvest Project working with older people.

Any funds raised as a result of the fundraising activities carried out in Wales and Northern Ireland are also restricted to our work in those regions. The staff team in Northern Ireland organise training and support their affiliated groups and individual families with advice and support. They also organise numerous activities for people with Down's syndrome and run weekend breaks and holidays. We also own a chalet in Northern Ireland and the Northern Ireland Fixed Asset Reserve represents the net book value of the chalet.

DSActive

Funding raised to provide participation in sport opportunities for young people with Down's syndrome. This enables the young people with Down's syndrome to develop their physical, social and emotional health through the joy of sport.

Training and Conferences

These funds are raised to support our comprehensive training and conference programme.

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

Education

These funds are used to continue the Down's Syndrome Association's important work in all areas of education for people with Down's syndrome. This includes providing help and advice on the Statementing process, design and production of Curriculum Support packs, organisation of training and conferences for education professionals, as well as responding to a variety of calls and requests for information specific to education.

Information

These funds are used to provide information and advice. We provide a help line 5 days a week and distribute leaflets and publications. The information department also publishes the Journal twice a year which is distributed to the members of the Association. Our publications and leaflets are continually being developed and updated. Our information department also has specialists who offer advice and support to families about welfare benefits, in particular the Disability Living Allowance.

Having a Voice

Specific donations have been given to grow the Having a Voice project which empowers young adults with Down's syndrome to be active citizens in their communities.

Digital Communications

This income relates to support received to fund our digital communications strategy revolution.

WorkFit- Employment Project

These funds are used to support the work the Association does to support adults with Down's syndrome. This includes our unique WorkFit project which helps adults with Down's syndrome into employment.

Our WorkFit project in the North of England is currently funded by the Big lottery Fund.

Midwives Training

This funding is used to provide essential training to midwives as part of our "Tell it Right, Start it Right" campaign.

50th Year Memories and Stories

A project funded by the Heritage Lottery Fund to capture the memories and stories of people with Down's syndrome over the last 50 years. The fund is currently in deficit as grant claims are made in arrears.

Theatre Fund

This fund is used to maintain the glorious Victorian theatre at the Langdon Down Centre which was originally built and used by Dr John Langdon Down.

LDC Fixed Asset Reserve

This represents the value of the assets including buildings and fixtures and fittings which were acquired from the Langdon Down Centre Trust on merger.

Pullen Exhibition Assets

This represents the value of the glass display cases, which were purchased for the Pullen Exhibition, with Heritage Lottery Funds.

Purposes of designated funds

IT & Systems Upgrade

The trustees have designated these funds to ensure that resources are available should any systems infrastructure need to be upgraded and other sources of funding cannot be secured.

Emergency Fund

The trustees have designated these funds to provide a buffer for an emergency situation which may adverseley affect our ability to raise funds.

Building Fund

The trustees have designated these funds to provide a sinking fund which will be used as necessary for building maintenance.

Employment Project

The trustees have designated these funds to initiate the employment project which will support adults with Down's syndrome into work.

Research Funds

The trustees have designated these funds to allow us to invest in research opportunities.

Fixed Asset Reserve

This represents the value of general funds invested in buildings, fixtures and fittings and computer equipment and is therefore not readily available for other purposes.

A Down’s Syndrome Association publication

Down's Syndrome Association

Notes to the financial statements

www.downs-syndrome.org.uk

For the year ended 31 March 2021

22 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Reconciliation of net income / (expenditure) to net cash flow from operating activities
Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation charges (Gains)/losses on investments Dividends and interest from investments Decrease/(increase) in stocks Decrease in debtors Increase/(decrease) in creditors Net cash (used in) / provided by operating activities	2021 £ 1,071,946 58,971 (39) (4,705) 6,811 12,057 62,900	2020 £ (67,618) 57,517 185 (9,947) (251) 8,463 (78,254)
	1,207,941	(89,905)

23 Operating lease commitments

The group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

	Property		Equipment
	2021	2020	2021	2020
	£	£	£	£
Within one year	16,270	30,300	5,762	6,025
In the second to fifth years inclusive	-	19,925	5,151	12,299
	16,270	50,225	10,913	18,324

24 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

A Down’s Syndrome Association publication

www.downs-syndrome.org.uk

The Down's Syndrome Association provides information and support on all aspects of living with Down's syndrome.

We also work to champion the rights of people with Down's syndrome, by campaigning for change and challenging discrimination.

A wide range of Down's Syndrome Association publications can be downloaded free of charge from our website.

Contact us

Down’s Syndrome Association

www.dsactive.org

Langdon Down Centre, 2a Langdon Park, Teddington, Middlesex, TW11 9PS

t. 0333 1212 300

f. 020 8614 5127

e. info@downs-syndrome.org.uk

www.dsworkfit.org.uk

www.langdondownmuseum.org.uk

e. training@downs-syndrome.org.uk

w.www.downs-syndrome.org.uk

Wales

e. wales@downs-syndrome.org.uk

www.langdondowncentre.org.uk

Northern Ireland

e. enquiriesni@downs-syndrome.org.uk

All rights reserved. This publication or any portion thereof may not be reproduced or used in any manner whatsoever without the express written permission of the DSA except for the use of brief quotations.

WorkFit[® ] is a registered trade mark of the Down’s Syndrome Association. Photographs courtesy of DSA members and supporters.

A Down’s Syndrome Association publication

About the Down’s Syndrome Association

Contents

For the year ended 31 March 2021

Strategic report

Trustees

Bankers

Solicitors

Auditor

Objectives and activities

Purposes and aims

Objects of the charity

Mission

Aims

How our activities deliver public benefit

Who uses and benefits from our services?

.

Strategic Report

Achievements and performance in the year to 31 March 2021

1. Information, training and assessments

Helpline service: phone calls and emails

Closed Facebook groups

Information resources, campaigning and consultation responses

Working with the Our Voice team

Education

Health

Support for adults

Parent carer resilience

Maternity Services

DSA Updates

Beneficiary projects and services

Membership

WorkFit®

The following are examples of feedback related to the impact of the pandemic and the types of situations that WorkFit are supporting.

Candidates:

Parents:

Employers:

DSActive

Objective 2: Festivals

Objective 5: DSEngage

Campaigning

50[th] Anniversary Memories & Stories Project

Blogs and social media posts

We are… film

Research

Meetings and collaboration

Raising funds

Financial review

Down’s Syndrome Trading Ltd

Principal risks and uncertainties

Risk management

Reserves policy and going concern

Plans for the future

Information, training and assessments

WorkFit

DSActive

Campaigns, policy and research

Raising Funds

Trusts

Events

Community

Corporates

Other

Membership

Structure, governance and management

Appointment of trustees

Trustee induction and training

Related parties and relationships with other organisations

Remuneration policy for key management personnel

Salary banding

Fundraising

Statement of responsibilities of the trustees

Auditors

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of Trustees