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2023-03-31-accounts

Report and Financial Statements For the year ended Company number: 3310024 31 March 2023 Charity Number: 1061474

Company number: 3310024 Charity Number: 1061474

Down’s Syndrome Association Year end 31 March 2023

downs-syndrome.org.uk

Contents

For the year ended 31 March 2023

General Information Objectives Mission Aims Achievements and Performance Beneficiary Services and Projects Membership Inclusive Participation Policy, Campaigns and Consultations Helpline, Information, Training and Events DSActive and DSEngage WorkFit Research Support Communications Raising Funds Financial Review Principal Risks and Uncertainties Plans for the Future:

page 2 page 3 page 4 page 5/6 page 7 page 7 page 7 page 8/9 page 10/11 page 12-17 page 18/19 page 20-22 page 23 page 24-27 page 28 page 29 page 30/31 page 32-34

Membership Inclusive Participation Policy, Campaigns and Consultations Information and Training DSActive and DSEngage WorkFit Research Support Communications Raising Funds

Structure, Governance, and Management Auditor

page 35-38 page 38 page 40-44

Independent Auditor Report

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Trustees’ annual report For the year ended 31 March 2023

Company number 3310024

Country of incorporation United Kingdom Charity number 1061474 Country of registration England Registered office and operational address Down’s Syndrome Association 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:

Dr Gerard Coghlan, Chair Sarah Leggat, Vice Chair Georgie Hill Anya Souza Trevor Pearcy Robert Stirling

Darren Warkcup, Treasurer Professor Anthony J. Holland, appointed 1 June, 2023 Key management personnel: Carol Boys, Chief Executive Gillian Bird, Services Director Macarena Laclote, Finance Manager

Bankers The Co-operative Bank

2nd Floor, St Paul’s House, 10 Warwick Lane, London EC4M 7BP

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

The trustees present their report and the audited financial statements for the year ended 31 March 2023.

Reference and administrative information set out on page 2 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.

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Objectives To create and develop the conditions which will enable people who have Down's syndrome to attain their full potential.

To undertake any other charitable activities in connection with Down's syndrome.

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In furtherance of these objectives, the Association offers information and support to people who have Down's syndrome, their parents and carers, interested professionals and the general public. It also champions the rights of people who have 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 who have Down's syndrome to live full and rewarding lives. At the DSA we create an inclusive environment where everyone can participate and contribute towards our work. In working towards our mission, we train and educate the professionals who work with people who have Down's syndrome to promote best practice and new initiatives. We carry out research into health issues and campaign to change policy and service provision. Most importantly, we provide information and support for people who have Down’s syndrome and their families and carers on all aspects of living with Down's syndrome.

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Aims

To promote the rights of people who have Down's syndrome.

To be the centre for information and training on all aspects of Down's syndrome.

To involve adults who have 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.

To develop the organisation's sources of funding.

To encourage and monitor research.

To develop and maintain links with learning disability and other relevant organisations.

To adopt new technology where this supports the aims of the DSA.

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. We 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.

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Achievements and performance in the

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.

Beneficiary services and projects Membership

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

During the year we successfully achieved our objectives:

Smooth integration of our website with our Customer Relationship Management platform to make joining or renewing a simple process.

An increase in renewals going out via email, therefore saving money on postage, our letters are enormously reduced.

Researching our membership journey and what we can offer.

The Affiliated Group Membership package has been enhanced with monthly meetings, a special area on our website and improved communications.

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Inclusive participation

Ensuring that people who have Down’s syndrome are fully involved and listened to.

People who have Down’s syndrome work within and across our services as part of our inclusive participation strategy. We also promote and enable inclusive participation within other organisations.

Creating opportunities for people who have Down’s syndrome to be the voice of the Association.

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Our Voice is a network of hundreds of people who have Down’s syndrome living in England, Wales and Northern Ireland. Some members meet weekly and some work on projects in focus groups.

During 2022-2023, Our Voice members co-produced a range of information for the DSA, government bodies and other organisations and research teams. We thought of new ideas and made resources that people wanted.

Our Voice held eight meetings to provide evidence for the DSA’s submission for the Down Syndrome Act Call for Evidence and also contributed to many other Government consultations.

Our Voice provided extensive feedback on the Reasonable Adjustment Digital Flag and Consent Form, a new resource for everyone who has additional needs and who use NHS services.

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Policy, Campaigns and Consultations

We influence policy and contribute to government consultations and National Institute for Health & Care Excellence (NICE) information.

Over the last year, we responded to the following consultations:

Submission of comprehensive report under the DHSC ‘Call for Evidence' in relation to the Down Syndrome Act

Dept. of Justice – Hate Crime consultation

DWP engagement with Disabled People In Polices Which Affect Them

Reducing Restrictive Practices (Wales)

Welsh Government Learning Disability Action Plan

Ministry of Justice Access to Child Trust Funds

NICE antenatal Care Quality Standard

The UK Government COVID Public Inquiry – submitting specific evidence under the health strand

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Working in partnership for change

We continued to work with partnership organisations and government representatives to improve health, education, employment, social care and housing.

We sought contributions for the consultation responses listed above, and also ran a series of online consultation events and a survey to gather information from many hundreds of our members to inform our submission to the DHSC Down Syndrome Act Call for Evidence. Some of the meetings were thematic (health, adult social care, employment, housing, early regression, dementia) and some brought together specific groups (people who have Down’s syndrome, families from ethnic minorities, expectant and new parents, families with children under 25 and families with adult children, parents and carers of children with complex needs and/or autism, local support group representatives, and meetings for education, health and social care professionals).

We also published a range of resources to support engagement with individuals, families and local groups and promoted the Call for Evidence through mailouts, newsletters and social media.

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Helpline

Our confidential helpline received in excess of 10,000 requests for information, support and advocacy.

23% of helpline queries were about child development and education, 22% on adult social care and housing, 18% about welfare benefits and 12% on health issues, with other queries on a wide range of topics including support through the antenatal period, legal issues and service provision, inclusion in sports, transition, sex and relationships, employment, training, and ageing. Our benefits advisor supported people with their appeals with 95% success rate.

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Child Development & Education
Other Topic Areas
23%
25%
Health Issues
12%
Adult Social Care and Housing
22%
Welfare Benefits
18%
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We supported many thousands of family members through our closed Facebook groups focused on children, young people and adults who have Down’s syndrome and through online groups offering support where children, young people and adults either have complex needs, are experiencing regression or have dementia.

Within an organisation offering such expertise, you are all invaluable. Knowing you are there provides such reassurance to us when we face changing issues and needs. A huge thank you to you all. Parent

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Information

We updated information for friends and family of expectant and new parents and published new information resources to explain adult social care and children’s social care and how to access services.

We developed the ‘Down’s syndrome with complex needs’ area of the website, adding many new information resources and parent stories which offer guidance about conditions that may sit alongside Down’s syndrome, such as autism, attention deficit and hyperactivity, mental health and epilepsy conditions.

I ask you to pass on to the relevant people at The DSA that I find all your information and resources so very helpful and relevant. Your website is my first 'go to place' when I am seeking guidance and information. Parent

enough for all the resources and info! Parent

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Maternity Information

We provided 95 speech and language assessments and feeding consultations for children and young people.

The recommendations made by our speech and language therapist benefited people by identifying needs to support development and improve local service provision.

The therapist also shared information on feeding and communication at our online pregnancy and babymeetings, advised hundreds of parents and supported many practising speech and language therapists through meetings, emails and phone calls.

95 speech and language assessments

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Training, Events and Support Meetings

394 training, support and engagement events for more than 7,000 families, education, health and social care professionals

Our training events and support meetings included:

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We continued to work to ensure that individuals who have Down’s syndrome, and their families, are at the forefront of information and training, every step of the way.

19%

24% Tell it Right® Infant, child and 1500 maternity health young person development and professionals education accessed Tell it Right® training and Q and A events.

Policy and employment engagement and DSA updates 14% Emotional wellbeing, behaviour, dual diagnosis and complex needs

Adult needs including transition, social care and independence, activity and health

27%

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16%
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We support the provision of opportunities in leisure, recreational and sporting organisations and activities for people who have Down’s syndrome which in turn supports opportunities to be physically and mentally active and healthy.

We continue to develop and strengthen partnership working and collaboration. We provide training and support to partner organisations.

DSActive and DSEngage

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DSActive provided support for people who have Down’s syndrome to be included in the activities available in their communities and further afield. Such activities are available through open mixed ability, pan disability and learning disability sessions.

Fourteen partner organisations received funding to assist with procurement of equipment through to provision of indoor venues to support attendance, participation and inclusion of session members.

The DSEngage programme enabled physical and wellbeing benefits for 3563 participants through 243 online sessions across 50 weeks of the year. At its busiest, there were eight sessions a week. The sessions included dance, crafts, disco’s, Singing Hands, Pilates, yoga, and cardiovascular based exercise classes.

Twice as many sessions ran during the summer holidays compared to last year. We held weekend as well as weekday activities.

Down’s Syndrome Association DSActive was invited by Down Syndrome Swimming GB to be physically present and visible as a partner organisation at the inaugural British Down’s Syndrome Swimming Championships. DSActive is working positively with Down Syndrome Swimming GB and have collaborated on information sharing for DSA members.

DSActive was invited by the Football Association (FA) to review and contribute to their Coaching Disabled Footballers learning offer. We have collaborated and contributed to their Down’s syndrome specific support cards which are a resource that will be published as part of their online module and subsequent face to face CPD session.

A series of free, Down’s Syndrome Association DSActive online training opportunities were booked by 86 representatives providing leisure, recreational and sporting session opportunities for children and adults who have Down’s syndrome.

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WorkFit®

We provide training, information and resources to employers to support them to offer employment opportunities to people who have Down’s syndrome.

We 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.

We provide ongoing support to employers and candidates at all stages of the programme.

We have seen a tremendous increase in demand with more candidate and employer registrations. In the last financial year, 92% of candidates placed went directly into paid work compared with 53% two years ago. 78% of our placements were in the private sector (an increase from last year), 12% with the public sector and 10% with the third sector.

We welcomed many major brands into the programme. We also held a national online event for our stakeholders which featured personal and professional success stories from candidates and their employers.

Securing paid work makes a huge difference to the lives of a large number of candidates and their families. Along with developing paid work we also developed work experience placements, volunteering, supported internships and supported apprenticeships.

We have seen our candidates grow in confidence, develop skills, expand their social circle, become more financially independent and enjoy the self-esteem of being part of a team where their contribution is valued.

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What our candidates say

I love my job; I enjoy doing all my tasks well and my buddies help me to learn new things. I have got so much ability and want to work hard to make people proud of me. I know that working hard will help me to get even better at my job. I feel so proud of myself for the great progress I have made, I want to learn even more new things so I can be given more tasks.

What our employers say

GXO is now the largest single employer of adults with Down’s syndrome in the UK through the WorkFit programme. The programme keeps going from strength to strength and I thank everyone who has had a hand in this fantastic partnership, which demonstrates true inclusion and offers our colleagues with Down’s syndrome independence through employment.

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We support research to improve quality of life for people who have Down’s syndrome and their families We work with established research partners

We supported 28 research studies with potential to benefit people who have Down’s syndrome and their families.

We provided advice to researchers, co-produced accessible resources with Our Voice, advertised studies and shared study outcomes.

As part of our vetting process, we asked for evidence of ethics approval and, where a study involved people who have Down’s syndrome, use of accessible materials. We wrote letters of support for researchers applying for funding and we acted as research partners, attending meetings about the development and progress of studies.

The DSA funded the first year of a research project to better understand how education affects health and how health affects education for children who have Down’s syndrome specifically. The project is part of the ‘Education and Child Health Insights from Linked Data’ (ECHILD) project run by University College London that joins together existing health, education and social care information for all children in England for the first time.

The DSA funded a role to set up research by the University of Cambridge Intellectual and Developmental Disabilities Research Group to find out more about ‘regression’ in people who have Down’s syndrome. The study involves people who have Down’s syndrome aged 11-35 years and a family member. 320 people joined a live online conference hosted by the DSA and University of Cambridge. Many hundreds more have watched the recording on DSA YouTube.

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Communications

We involve adults who have Down’s syndrome in the work of the DSA and to represent everyone's views.

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

Together with our members and supporters we have created and shared stories via all our communications channels.

We continue to raise awareness of our existence and our work.

Blogs and social media posts

We publicised a continuous stream of blogs and social media posts through the year covering a wide range of news and issues.

Safroz told us what he thought of the film Champions which came out at the start of 2023.

What did you like best about the film?

It had dancing and funny basketball celebrations.

Who was your favourite character in the film and why?

There was a donkey – I love donkeys!

We’ve heard that you’ve already watched the film twice, would you watch it again?

Yes, of course!

Maya reviewed a new book called Harper the Confidence Fairy.

She said 'There should be characters with Down's Syndrome and other disabilities in lots of other books so people will respect us and who we are.'

In autumn 2022 we celebrated the launch of TV show Ralph & Katie by sharing an interview with Our Voice member Claire-May Minette who had been part of the production team.

Claire told us more about herself as well as what it was like to be part of the show.

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Awareness Week

We created a series of filmed conversations, with an array of guests, to celebrate World Down Syndrome Day.

My Perspective

We were pleased to welcome shortlisted photographers, their families and friends and special guests back to the Langdon Down Centre to celebrate their spectacular work. The event was hosted by Sally Phillips.

The winners were:

JUDGES CHOICE WINNER: Jonathan Grosvenor for his photograph Golden Sunset

PEOPLE’S CHOICE WINNER: Lucia Sedano for her photograph My Beautiful Huancayo

STEPHEN THOMAS AWARD WINNER: Carlos Biggemann for his photograph Where God’s Face is Hidden

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We created a series of social media friendly films focusing on the work of the Helpline, highlighting how the team is able to help.

We amplified the work of the Our Voice network through films, interviews and blogs.

Our Voice represented DSA international conferences in New York and Geneva

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Raising funds

We are extremely grateful to everyone who has supported the Down’s Syndrome Association through fundraising.

Despite the challenging economic climate and cost of living crisis support has continued this year.

However, support from corporates has been significant and exceeded expectations. Legacies have again been strong and we hope to build on this in the future.

The economic future continues to be a concern.

Unrestricted funds give us the freedom to allocate expenditure as needed.

We worked to maintain our reserves and wherever possible increase.

We worked throughout the financial year to establish our new Weekly Prize Draw Lottery which we hope will increase regular unrestricted donations from our supporters .

My mum died recently and we have decided to have the collection in her memory for the DSA. This is because my daughter had Down’s syndrome and my mum was her greatest champion. Our daughter died very tragically in 2015, and we collected for you then as well. We felt this is a way of remembering our daughter and her relationship with her Grandma as well as our Mum. I will never forget the support from a member of your team.

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Financial Review

We are pleased to have continued receiving funds to support our work.

The Down’s Syndrome Association income was £2m (2022: £2.1m). This slight decrease from the previous year was due mainly to a decrease in restricted Grants and other income from the Job retention scheme.

Total expenditure increased from previous year to £2.1m (2022: £2.0m). This increase is due to more spending in research and campaigning projects.

The amount of money spent on raising funds represented 17% (2022: 17%) of total expenditure (or 17p in every £1 spent).

Overall, there was a planned deficit in the year of £100,844 (2022: surplus £66,934). This deficit was less than budgeted mainly due to slower spending in research and savings in staff and office running costs unbudgeted.

How we spend our money

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Campaiging Research
Raising Funds
13%
17%
Beneficiary Projects and Services
29%
Information, Training & Assessments
41%
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For every £1 spent in 2022/23

83p

was spent in charitable activities

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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, t-shirts and books. The company made a profit of £7,505 (2022 - loss of £3,218)

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 2023.

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.

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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 was 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 £1.1m and £1.7m in general funds, based on the budget for 2023-24. The free reserves currently available equate to 9 months running costs and amount to £1.7m. The designated funds are reviewed every year 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

Inclusion Fund - allowance for launching our Inclusion 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.

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Plans for the Future

Membership

We will continue to promote membership at all online and offline events. We will continue the process of developing the membership journey with a wishlist of activities. This also involves increased personalisation and a higher level of communication.

We will develop the Affiliated Group Membership offering. Part of this is growing the dedicated Affiliated Group Membership area of our website, making it a go-to for our groups to help answer questions and disseminate information. We will 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.

Inclusive Participation

We will train a new Inclusion Team that employs Inclusion Advisors who have Down’s syndrome.

We will continue to develop inclusive participation across all DSA services and activities.

We will work to enable more people who have Down’s syndrome to self-advocate through innovative, inclusive practices.

We will continue to work with NHS and other organisations.

Policy, Campaigns and Consultations

As key stakeholders, we will continue to work with all organisations seeking the views of people who have Down’s syndrome and their families on range of issues.

We will continue to campaign for people’s rights and for better services throughout their lives.

We will be working with relevant stakeholders in the shaping of guidance to accompany the Down Syndrome Act.

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Information, Training and Support

We will co-produce training modules with people who have Down’s syndrome.

We will update training content and make information videos available on our website.

We will continue to work with partners to promote better health, answer parent health queries, run conferences and co-produce information resources.

We will continue to work with partners to improve guidance and services for effective speech, language and communication support for children, young people and adults who have Down’s syndrome.

DSActive and DSEngage

We will continue to increase opportunities of people who have Down’s syndrome to be included in leisure, recreational and sporting activities. We will liaise with partner organisations to assist in the successful delivery of national style events.

We will provide training and support to partner organisations across all sports and recreational activities.

We will continue to explore and develop different type of activities that can be made available through DSEngage including a DSEngage Nature Group.

We will improve networking in Wales and across the UK through participation in the newly formed Wales Alliance for Physical Activity (including sport) for People with Learning Disabilities (The Alliance). Through this partnership working we will increase awareness of the DSA DSActive and DSEngage programmes within education and health networks, Welsh Government and National Sporting organisations

WorkFit®

We will continue to place people in varied and interesting roles across all sectors and encourage adults who have Down’s syndrome to explore employment opportunities, pursue career development and progression, and share and celebrate their experiences and success.

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Research Support

The DSA will continue to support two large research projects, one investigating causes and treatment for unexplained early ‘regression’ with the Cambridge Intellectual and Developmental Disabilities Research Group (CIDDRG) and the other investigating links between education and health for children who have Down’s syndrome through the ECHILD project.

We will help research sites undertaking clinical trials to assess the effects of drug treatment for Alzheimer’s disease in people who have Down’s syndrome.

We will continue to encourage researchers to co-produce their projects with people who have Down’s syndrome and to make project information accessible.

Communications

We will 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.

We will work with the Information and Training team to ensure that our resources and information are current, accessible and engaging.

Raising Funds

Fundraising is the foundation that supports the work of the DSA. We anticipate that the coming year could be challenging due to the ongoing cost of living crisis and high inflation.

We will continue to develop new opportunities for supporters to raise funds through events. We are looking to extend our events programme.

We will continue to work to strengthen relationships with existing funders and create opportunities with new funders.

We will work to improve community fundraising during the coming year.

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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.

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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 many national learning disability organisations. The DSA is a member of Down Syndrome International and supports the organisation financially. We also support the Down Syndrome Medical Interest Group UK & Ireland.

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.

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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 by the senior management team and trustees.

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:

The trustees are responsible for keeping adequate 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.

Down’s Syndrome Associationdowns-syndrome.org.uk Year end 31 March 2023

3737

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:

The trustees are responsible for the maintenance and integrity of the corporate and financial information. 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 2023 was 7 (2022: 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.

Auditor

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 15 July 2023 and signed on their behalf by

Dr John Gerard Coghlan,

Chair of Trustees

Down’s Syndrome Association Year end 31 March 2023

38

CONTACT US

Down’s Syndrome Association

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

t. 0333 1212 3007

e. info@downs-syndrome.org.uk k e. training@downs-syndrome.org.uk w.downs-syndrome.org.uk

Wales e. wales@downs-syndrome.org.uk

Northern Ireland e. enquiriesni@downs-syndrome.org.uk

© Down’s Syndrome Association 2023

A Down’s Syndrome Association publication. 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

Down’s Syndrome Association Year end 31 March 2023

39

Independent Auditor's Report

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 2023 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:

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.

Down’s Syndrome Association Year end 31 March 2023

40

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 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:

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.

Down’s Syndrome Association Year end 31 March 2023

41

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.

Down’s Syndrome Association Year end 31 March 2023

42

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.

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:

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.

Down’s Syndrome Association Year end 31 March 2023

43

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.

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) Date 6 N o v e m b e r 2 0 2 3 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

downs-syndrome.org.uk

Down’s Syndrome Association Year end 31 March 2023

44

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

Down's Syndrome Association, for the year ended 31 March 2023

Unrestricted
Note
£
Income from:
2
1,336,021
3
28,966
3
-
3
-
4
102,233
19,679
-
1,486,899
5
368,042
5
5
716,138
5
215,040
5
247,479
1,546,699
63
7
(59,737)
(67,257)
(126,994)
Reconciliation of funds:
2,738,504
2,611,510
Total funds brought forward
Total funds carried forward
(59,800)
Transfers between funds
Net movement in funds
Beneficiary Projects and Services
Campaigning and Research
Raising funds
Net (expenditure)/ income for the year
Total expenditure
Net (expenditure) / income before net gains
on investments
Charitable activities
Information, Training and Assessments
Beneficiary Projects and Services
Campaigning and Research
Net gains on investments
Other Income - Job Retention Scheme
Investments
Total income
Expenditure on:
Donations and legacies
Charitable activities
Other trading activities
Information, Training and Assessments		 Restricted
£
124,270
45,298
356,131
16,293
3,230
-
-
545,222
4,906
153,092
408,417
19,914
586,329
-
(41,107)
67,257
26,150
1,055,371
1,081,521
(41,107)		 2023
Total
£
1,460,291
74,264
356,131
16,293
105,463
19,679
-
2,032,121
372,948
869,231
623,456
267,393
2,133,028
63
(100,844)
-
(100,844)
3,793,875
3,693,031
(100,907)		 Unrestricted
£
1,400,226
31,096
-
-
99,198
1,471
32,066
1,564,057
356,309
622,211
183,244
81,477
1,243,241
63
320,879
(100,563)
220,316
2,518,188
2,738,504
320,816		 Restricted
£
65,267
68,100
330,062
69,042
3,800
-
-
536,271
5,301
105,598
443,993
235,324
790,216
-
(253,945)
100,563
(153,382)
1,208,753
1,055,371
(253,945)		 2022
Total
£
1,465,493
99,196
330,062
69,042
102,998
1,471
32,066
2,100,328
361,610
727,809
627,237
316,801
2,033,457
63
66,934
-
66,934
3,726,941
3,793,875
66,871

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.

45

Balance Sheet

Down's Syndrome Association, for theyear ended 31 March 2023
Company number: 3310024		 Down's Syndrome Association, for theyear ended 31 March 2023
Company number: 3310024
2023
2022
Note
£
£
Fixed assets:
12
955,473
986,254
13
257
194
955,730
986,448
Current assets:
16
6,341
17,847
17
78,964
92,376
820,274
805,560
2,033,156
2,066,513
2,938,735
2,982,296
Liabilities:
18
(201,434)
(174,869)
2,737,301
2,807,427
3,693,031
3,793,875
21
1,081,521
1,055,371
828,261
885,659
1,740,817
1,817,918
42,432
34,927
Total unrestricted funds
2,611,510
2,738,504
3,693,031
3,793,875
Stock
Debtors
Funds:
Restricted income funds
Unrestricted income funds:
Designated funds
Non-charitable trading funds
General funds
Creditors: amounts falling due within one year
Net current assets
Total net assets
Investments
Cash at bank and in hand
Short-term deposits
Tangible assets
The group
Total funds		 2023
2022
£
£
955,473
986,254
259
196
955,732
986,450
3,429
16,305
78,784
91,741
820,274
805,560
2,018,350
2,047,292
2,920,837
2,960,898
(225,968)
(188,397)
2,694,869
2,772,501
3,650,601
3,758,950
1,081,521
1,055,371
828,261
885,659
1,740,819
1,817,920
-
-
2,569,080
2,703,579
3,650,601
3,758,950
The charity

Approved by the trustees on 15 July 2023 and signed on their behalf by

Darren Warkcup Treasurer

46

Statement of cash flows

Down's Syndrome Association, for the year ended 31 March 2023

Note
£
£
22
(27,624)
19,679
(10,698)
(14,714)
(5,733)
(33,357)
2,066,513
2,033,156
Analysis of cash and cash equivalents
At 1 April
2022
Cash flows
£
£
Cash at bank and in hand
2,066,513
(33,357)
Total cash and cash equivalents
2,066,513
(33,357)
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
2023
Cash flows from operating activities
Net cash (used in)/provided by 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		 £
£
78,650
1,471
(4,246)
49,568
46,793
125,443
1,941,070
2,066,513
Other non-
cash changes
At 31 March
2023
£
£
-
2,033,156
-
2,033,156
2022

47

Notes to the financial statements

Down's Syndrome Association, for the year ended 31 March 2023

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 current challenging economic climate 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.

48

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

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.

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.

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

j) Allocation of support costs

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

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

49

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

1 Accounting policies (continued)

k) Operating leases

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

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:

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.

50

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

1 Accounting policies (continued)

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.

2a Income from donations and legacies (current year)

Total income from donations and legacies
Gifts
Legacies		 Unrestricted
£
924,804
411,217
1,336,021		 £
76,934
47,336
124,270
Restricted		 2023
Total
£
1,001,738
458,553
1,460,291		 2022
Total
£
969,115
496,378
1,465,493
Gifts
Legacies
Total income from donations and legacies		 Unrestricted
£
903,848
496,378
1,400,226		 £
65,267
-
65,267
Restricted		 2022
Total
£
969,115
496,378
1,465,493

At the end of the year, we have been notified that we are entitled to funds from a total of 4 (2022: 4) residual legacies. However, as at 31 March 2023, 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. Where we have received further correspondence since the year end, we are aware income of approximately £47,000 from these legacies.

51

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

3a
Big Lottery Fund
Welsh Government
DHSSPS
EU Active Inclusion
Contributions to Youth & Project Activities
National Lottery Heritage Fund
Total income from charitable activities
Sub-total for Information, Training & Assessments
Companies
Charitable Trusts & Foundations
Sub-total for Campaigning & Research
Companies
Conference, Training & Assessments
Charitable Trusts & Foundations
Sub-total for Beneficiary Projects & Services
Income from charitable activities (current year)
Companies		 Unrestricted
£
-
-
28,966
28,966
-
-
-
-
-
-
-
-
-
-
-
28,966		 £
18,500
26,798
-
45,298
109,900
96,164
-
107,879
26,285
-
15,903
356,131
-
16,293
16,293
417,722
Restricted		 2023
Total
£
18,500
26,798
28,966
74,264
109,900
96,164
-
107,879
26,285
-
15,903
356,131
-
16,293
16,293
446,688		 2022
Total
£
20,000
33,100
46,096
99,196
121,833
47,568
10,000
102,180
26,285
4,617
17,579
330,062
5,000
64,042
69,042
498,300

52

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

National Lottery Community Fund
Big Lottery Fund
Welsh Government
DHSSPS
EU Active Inclusion
Contributions to Youth & Project Activities
National Lottery Heritage Fund
4a
4b
Total income from charitable activities
Sub-total for Beneficiary Projects & Services
Companies
Companies
Conference, Training & Assessments
Charitable Trusts & Foundations
Companies
Charitable Trusts & Foundations
Sub-total for Campaigning & Research
Sub-total for Information, Training & Assessments
Charitable Trusts & Foundations
Income from other trading activities (current year)
Lettings
Fundraising events
Subsidiary trading
Total income from other trading activities
Income from other trading activities (prior year)
Lettings
Fundraising events
Subsidiary trading
Total income from other trading activities		 Unrestricted
£
-
-
-
31,096
31,096
-
-
-
-
-
-
-
-
-
-
-
-
31,096
Unrestricted
£
69,100
13,203
19,930
102,233
Unrestricted
£
60,443
14,886
23,869
99,198		 £
20,000
33,100
-
15,000
68,100
121,833
47,568
10,000
102,180
26,285
4,617
17,579
330,062
-
5,000
64,042
69,042
467,204
£
3,230
-
-
3,230
£
3,800
-
-
3,800
Restricted
Restricted
Restricted		 2021
Total
£
20,000
33,100
-
46,096
99,196
121,833
47,568
10,000
102,180
26,285
4,617
17,579
330,062
-
5,000
64,042
69,042
498,300
2023
Total
£
72,330
13,203
19,930
105,463
2022
Total
£
64,243
14,886
23,869
102,998		 2020
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
2022
Total
£
64,243
14,886
23,869
102,998
2021
Total
£
36,748
8,488
23,979
69,216
53

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

5a
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 2023
Total expenditure 2022
Analysis of expenditure (current year)		 Cost of
raising
funds
£
170,034
803
5,088
-
3,818
-
-
42,169
13,808
33,886
150
25,072
4,318
-
299,146
66,358
7,444
372,948
361,610		 Information,
Training &
Assessments
Beneficiary
Projects &
Services
Campaigning
& Research
£
£
£
414,376
386,118
125,504
504
-
-
5,608
4,306
856
63,775
2,108
18,947
19,091
7,946
42,847
11,145
2,844
-
68,735
20,162
9,085
-
407
-
-
-
-
252
-
13,347
8,533
13,190
684
92,531
-
-
4,824
17,584
1,649
-
1,200
-
689,374
455,865
212,919
161,715
150,687
48,979
18,142
16,905
5,495
869,231
623,456
267,393
727,809
627,237
316,801
Charitable activities		 Governance
costs
£
27,180
-
697
-
897
-
-
-
-
-
9,760
7,544
1,908
-
47,986
-
(47,986)
-
-		 Support
costs
£
138,453
3,255
11,681
349
1,489
-
-
16,357
-
140
580
70,060
145,095
40,279
427,738
(427,738)
-
-
-		 2023
Total
£
1,261,665
4,562
28,236
85,179
76,088
13,989
97,982
58,933
13,808
47,625
32,897
195,207
175,378
41,479
2,133,028
-
-
2,133,028		 2022
Total
£
1,239,187
1,615
29,493
52,209
61,690
5,959
77,386
57,217
14,465
36,593
16,767
151,407
232,927
56,542
2,033,457
-
-
2,033,457
2,033,457

54

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

5b
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 2022
Total expenditure 2021
Analysis of expenditure (prior year)		 Cost of
raising
funds
£
175,385
-
6,615
-
752
49
-
51,198
14,165
15,941
148
5,292
3,230
-
272,775
82,654
6,181
361,610
305,073		 Information,
Training &
Assessments
Beneficiary
Projects &
Services
Campaigning
& Research
£
£
£
355,078
372,898
151,034
605
-
6,736
4,359
591
13,312
1,847
36,848
8,074
5,029
32,654
4,553
1,357
-
56,020
20,114
1,252
40
336
-
-
300
-
6,951
-
12,674
4,447
10,297
249
83,713
960
-
8,428
19,662
4,998
-
1,200
-
547,957
438,359
240,300
167,338
175,736
71,178
12,514
13,142
5,323
727,809
627,237
316,801
740,554
638,276
316,265
Charitable activities		 Governance
costs
£
26,300
-
890
-
305
-
-
-
-
-
-
8,426
1,238
-
37,159
-
(37,159)
-
-		 Support
costs
£
158,492
1,010
10,302
202
14,876
-
-
5,643
-
1,027
1,626
53,016
195,371
55,342
496,907
(496,907)
-
-
-		 2022
Total
£
1,239,187
1,615
29,493
52,209
61,690
5,959
77,386
57,217
14,465
36,593
16,767
151,407
232,927
56,542
2,033,457
-
-
2,033,457		 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
2,000,168
-
-
2,000,168

55

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

6
Cambridge and Peterborough Foundation NHS
Grant making
At the end of the year
Down Syndrome International : Educational Guidelines Project
Down Syndrome International: Inclusive Project
Cost
Down Syndrome International Funding Grant		 2023
£
50,000
42,500
20,000
-
62,500		 2022
£
-
-
-
50,000
50,000

Cambridge and Peterborough Foundation NHS : The grant support the costs of investigating unexplained early regression in adolescents and adults with Down’s syndrome.

Down Syndrome International Funding Grant: Grants are given by Down's Syndrome Association to support the work of Down Syndrome International.

Down Syndrome International: The grant for Inclusive project aim to support policy making to become accessible and inclusive of people with learning disabilities.

Down Syndrome International: The grant suporting the Educational Guidelines project is bringing more positive educational outcomes for children with Down syndrome and disabilities in classrooms in the UK.

7 Net income for the year

This is stated after charging:

This is stated after charging:
Depreciation 2023
2022
£
£
41,479
56,542
Operating lease rentals:
Property 22,848
31,446
Other 4,573
5,921
Auditor's remuneration (excluding VAT):
Audit 13,550
11,800

Staff costs were as follows:

Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2023
£
1,089,568
111,165
60,932
1,261,665		 2022
£
1,074,031
105,955
59,201
1,239,187

No employee earned over £60,000 in 2023 and 2022.

The total employee benefits including pension contributions and employer's national insurance of the key management personnel were £167,881 (2022: £194,128).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £841 (2022: £nil) incurred by 1 (2022: nil) 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:

Raising funds
Information, Training and Assessments
Beneficiary Projects and Services
Campaigning and Research
Support
Governance		 2023
No.
5.1
10.8
13.6
4.3
5.0
1.0
39.8		 2022
No.
5.4
9.2
11.5
4.8
5.8
1.0
37.7

56

Notes to the financial statements

Down's Syndrome Association, for the year ended 31 March 2023

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. The Treasurer Trustee, of Down's Syndrome Association, Darren Warwick is also 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
Merchandise
Total		 2023
£
62,500
300
10,962
73,762		 2022
£
50,000
180
25,040
75,220

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 pays available profits to the charity throughthe Gift Aid scheme, eliminating or reducing their respective corporation tax liabilities . Its charge to corporation tax in the year was £2,260 (2022: £nil)

12 Tangible fixed assets

The charity and the group


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
Cost
At the start of the year
Disposals in year		 Freehold
Property
£
1,286,250
-
-
1,286,250
352,800
29,400
-
382,200
904,050
933,450		 Long
Leasehold
Premises
£
60,000
-
-
60,000
38,400
1,200
-
39,600
20,400
21,600		 Improvements
to Property
£
78,712
-
-
78,712
56,480
2,223
-
58,703
20,009
22,232		 Fixtures and
fittings
£
95,133
-
-
95,133
86,161
5,090
-
91,251
3,882
8,972		 Pullen
Exhibition
Assets
£
42,128
-
-
42,128
42,128
-
-
42,128
-
-		 Computer
Equipment
£
156,504
10,698
(45,145)
122,057
156,504
3,566
(45,145)
114,925
7,132
-		 Total
£
1,718,727
10,698
(45,145)
1,684,280
732,473
41,479
(45,145)
728,807
955,473
986,254

All of the above assets are used for charitable purposes.

57

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

13 Listed investments
The group The charity
2023 2022 2023 2022
£ £ £ £
Fair value at the start of the year 194 131 196 133
Net gain on change in fair value 63 63 63 63
Fair value at the end of the year 257 194 259 196
Historic cost at the end of the year 15 15 15 15
Investments comprise:
Shares listed on the London Stock Exchange 2023
£
257
The group		 2022
£
194		 2023
£
257		 2022
£
194
The charity
Unlisted shares in UK registered companies - - 2 2
257 194 259 196
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:
the results of the subsidiary is shown below:
Turnover

Cost of sales		 2023
2022
£
£
20,452
24,581
(5,954)
(7,025)
Gross profit
Administrative expenses
Management Charge		 14,498
17,556
(3,723)
(4,610)
(1,000)
(1,000)
Profit on ordinary activities before taxation
Taxation on profit on ordinary activities		 9,775
11,946
(2,270)
-
Profit on ordinary activities after taxation
Donation to parent undertaking		 7,505
11,946
-
(15,164)
Profit/ (loss) for the financial year
The aggregate of the assets, liabilities and funds was:
Assets
Liabilities		 7,505
(3,218)
45,902
36,127
(3,470)
(1,200)
Funds 42,432
34,927
Parent charity
The parent charity's gross income and the results for the year are disclosed as follows:
Gross income
Result for the year		 2023
2022
£
£
2,012,731
2,091,655
(108,351)
70,154
Stocks
Finished goods		 2023
2022
£
£
6,341
17,847
The group		 2023
2022
£
£
3,429
16,305
The charity
6,341
17,847		 3,429
16,305

15 Parent charity

16

58

Notes to the financial statements�

Down's Syndrome Association, for the year ended 31 March 2023

17
18
19
20a
20b
Prepayments
Trade debtors
Other debtors
Debtors
Accrued income
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals
Deferred income (note 19)
Amounts owed to subsidiary company
Deferred income
Deferred income comprises restricted donations, membership fees and sales.
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Analysis of group net assets between funds (current year)
Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year
Analysis of group net assets between funds (prior year)
Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 2023
2022
£
£
2,354
4,748
63,782
60,406
12,828
8,684
-
18,538
78,964
92,376
2023
2022
£
£
51,917
68,250
31,948
30,345
100,050
65,232
17,519
11,042
-
-
201,434
174,869
2023
2022
£
£
11,042
83,297
(11,042)
(83,297)
17,519
11,042
17,519
11,042
General
Unrestricted
£
£
-
11,014
257
-
1,782,992
817,247
1,783,249
828,261
General
Unrestricted
£
£
-
8,972
194
-
1,852,651
876,687
1,852,845
885,659
The group
The group
Designated
funds
Designated
funds
The group		 2023
2022
£
£
2,354
4,748
63,202
59,771
12,828
8,684
-
18,538
78,384
91,741
2023
2022
£
£
51,917
68,250
31,948
30,345
96,580
64,032
17,519
11,042
28,004
14,728
225,968
188,397
2023
2022
£
£
11,042
83,297
(11,042)
(83,297)
17,519
11,042
17,519
11,042
Restricted
funds
Total funds
£
£
944,459
955,473
-
257
137,062
2,737,301
1,081,521
3,693,031
Restricted
funds
Total funds
£
£
977,282
986,254
-
194
78,089
2,807,427
1,055,371
3,793,875
The charity
The charity
The charity

59

Notes to the financial statements

Down's Syndrome Association, for the year ended 31 March 2023

21a
Welsh Government
Northern Ireland
DHSSPS
Northern Ireland Fixed Asset Reserve
Other Northern Ireland funds
DSActive
Speech and Language
Information
Our Voice
WorkFit - Employment Project
Ukraine appeal
50th Year Memories and Stories
Theatre Fund
Museum Fund
LDC Fixed Asset Reserve
Total restricted funds
IT & Systems Fund
Emergency Fund
Building Fund
Inclusion Project
Employment Project
Research Fund
Fixed Asset Reserve
Total designated funds
General funds
Non-charitable trading funds
Total funds
Total unrestricted funds
Unrestricted funds:
Designated funds:
Restricted funds:
Movements in funds (current year)		 At the start of
the year
£
(22,186)
-
21,600
-
19,977
-
14,200
-
37,500
15,169
-
13,429
-
955,682
1,055,371
200,000
300,000
150,000
-
40,000
186,687
8,972
885,659
1,817,918
34,927
2,738,504
3,793,875		 Incoming
resources &
gains
£
107,879
26,285
-
38,234
50,300
1,484
79,797
1,295
176,158
21,416
16,293
26,081
-
545,222
-
-
-
-
-
-
10,698
10,698
1,455,812
20,452
1,486,962
2,032,184		 Outgoing
resources &
losses
£
(92,828)
(26,285)
(1,200)
(38,234)
(61,464)
(1,484)
(82,661)
(1,295)
(204,200)
(28,762)
(16,293)
-
-
(31,623)
(586,329)
(17,665)
-
-
(20,000)
(2,200)
(63,775)
(8,656)
(112,296)
(1,421,456)
(12,947)
(1,546,699)
(2,133,028)		 Transfers
£
-
-
-
-
-
-
-
67,257
-
-
-
-
-
67,257
-
-
-
50,000
(5,800)
-
-
44,200
(111,457)
-
(67,257)
-		 At the end of the year
£
(7,135)
-
20,400
-
8,813
-
11,336
-
76,715
7,823
-
13,429
26,081
924,059
1,081,521
182,335
300,000
150,000
30,000
32,000
122,912
11,014
828,261
1,740,817
42,432
2,611,510
3,693,031

60

Notes to the financial statements

Down's Syndrome Association, for the year ended 31 March 2023

21b
Welsh Government
Northern Ireland
DHSSPS
Northern Ireland Fixed Asset Reserve
Other Northern Ireland funds
DSActive
Information
Having a Voice
Digital Communications
WorkFit - Employment Project
WorkFit North - Big Lottery Fund
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
Designated funds:
Total funds
Restricted funds:
Total unrestricted funds
Unrestricted funds:
Movements in funds (prior year)
Ukraine Appeal		 At the start of
the year
£
(29,534)
-
22,800
-
45,985
7,500
-
175,562
-
-
-
(20,359)
15,036
987,552
4,211
1,208,753
200,000
300,000
150,000
40,000
250,000
23,987
963,987
1,516,056
38,145
2,518,188
3,726,941		 Incoming
resources &
gains
£
102,180
26,285
-
42,037
85,117
98,447
3,118
-
72,160
10,000
27,189
64,042
5,696
-
-
536,271
-
-
-
-
4,246
4,246
1,535,230
24,581
1,564,057
2,100,328		 Outgoing
resources &
losses
£
(94,832)
(26,285)
(1,200)
(56,794)
(111,125)
(91,747)
(3,118)
(175,562)
(120,466)
(10,000)
(12,020)
(43,683)
(7,303)
(31,870)
(4,211)
(790,216)
(33,459)
-
-
-
(63,313)
(19,261)
(116,033)
(1,099,346)
(27,799)
(1,243,178)
(2,033,394)		 Transfers
£
-
-
-
14,757
-
-
-
-
85,806
-
-
-
-
-
-
100,563
33,459
-
-
-
-
-
33,459
(134,022)
-
(100,563)
-		 At the end of the year
£
(22,186)
-
21,600
-
19,977
14,200
-
-
37,500
-
15,169
-
13,429
955,682
-
1,055,371
200,000
300,000
150,000
40,000
186,687
8,972
885,659
1,817,918
34,927
2,738,504
3,793,875

Purposes of restricted funds

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.

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.

Speech and Language

Specific donations have been given to support the work of our speech and language therapist.

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

61

Notes to the financial statements

Down's Syndrome Association , for the year ended 31 March 2023

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.

Our Voice

Specific donations have been given to grow the Our 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.

Ukraine appeal

These funds are used to help Down's Syndrome Ukraine and other related organizations to provide small grants to their members, contacts and families in financial difficulty .

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.

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.

Museum Fund

Specific donation have been given for the Museum to promote and preserve the beautifully rich history and legacy of the Langdon Down Centre.

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 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 Fund

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.

Inclusion Project

The trustees have designated these funds to start the first part of an innovative project to build a new Inclusion Team, through which people with Down’s syndrome can support policy making at all levels to become accessible and inclusive of people with learning disabilities.

Employment Project

The trustees have designated these funds to employ more WorkFit officers to increase the support of adults with Down's syndrome into work.

Research Fund

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

62

Down's Syndrome Association, for the year ended 31 March 2023

22
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Gains) on investments
Dividends and interest from investments
Decrease/(Increase) in stocks
Decrease/(Increase) in debtors
Increase/(Decrease) in creditors
Net cash (used in) / provided by operating activities
Reconciliation of net income to net cash flow from operating activities		 2023
£
(100,844)
41,479
(63)
(19,679)
11,506
13,412
26,565
(27,624)		 2022
£
66,934
56,542
(63)
(1,471)
(12,112)
(22,829)
(8,351)
78,650

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:

Within one year
In the second to fifth years inclusive		 2023
2022
£
£
10,935
21,230
17,280
17,280
28,215
38,510
Property		 2023
2022
£
£
2,228
3,583
-
1,898
2,228
5,481
Equipment

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.

63

A Down’s Syndrome Association publication