Charity registration number 1062823 (England and Wales)
Company registration number 03266266
DOWN SYNDROME EDUCATION INTERNATIONAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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DOWN SYNDROME EDUCATION INTERNATIONAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Samuel Brenton
Mrs S J Redman
Mrs K Sammon
Ms R R Smith
MrAdam Pilling
Mrs Stephanie Pilling
Mrs Kelly Trevor
Senior management
Mr F Buckley
Professor S Buckley OBE
Chief executive officer
Chief scientist
Secretary
DrA Buckley
Charity number
1062823
Company number
03266266
Registered office
6 Underlay Business Centre
Kirkby
Lonsdale
Cumbria
LA6 2DY
England
LA6 2DY
Independent examiner
James Todd and Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
England
P020 2EW
Bankers
HSBC Bank pl¢
118 Commercial Road
Portsmouth
Hampshire
P01 1EP
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DOWN SYNDROME EDUCATION INTERNATIONAL
CONTENTS
Page
Chairman's statement
Trustees, report
Independent examinels report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-20
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DOWN SYNDROME EDUCATION INTERNATIONAL
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who are also directors of the charity for the purposes of the Charity Act 2006 present their report
th the financial statements of the charity for the year ended 31 De￿mber 2024. The trustees have adopted
the provisions ofAccounting and Reporting by Charities= Statement of Recommended Practice applicable to
charities preparing their accounts in accordan￿ wth the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 102) (effective 1 January 2015).
Chainnan's report
During 2024, the charity continued to develop and deliver innovative services and resources providing
evidence-based advice to families and professionals supporting young people with Down Syndrome around the
world. The charity's services and resources build on the available scientific research and the charity's extensive
experience to offer practical practical and effective approaches to improving developmental and educational
outcomes for children with Down Syndrome.
We continue to invest in the development of new teaching resources and apps and online support services.
Increasingly, we are working to integrate these to develop eVidenC￿baSed and data driven support systems
that will offer effective support to families and professionals at scale.
These continuing investments underpin an expanding range of digital resources and services that can be
more economically adapted, translated and distributed to better support children wth Down syndrome and their
families globally. They also offer new opportunities for recording and reporting individual progress to families
and educators, and for large-scale data collection to inform future research.
I would like to thank my fellow Trustees, for their sustained efforts, and our staff for their commitment and hard
work. I would also like to thank our donors for their generous support for better education for children with Down
Syndrome.
JaftL
Mr Samuel Brenton
Chairman
Dated=
2210912025
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DOWN SYNDROME EDUCATION INTERNATIONAL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who are also directors of the charity for the purposes of the Charity Act 2006 present their report
th the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the
provisions of Accounting and Reporting by Charities. Statement of Recommended Practi￿ applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) (effective 1 January 2015).
The financial slatements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Chanty's goveming document, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts
in accordance with the Financial Reportj'ng Standard applicable in the UK and Republic of Ireland (FRS 102)"
Objectives and activities
Down Syndrome Education Intemational works to improve developmental and educational outcomes for young
people with Down syndrome, helping them to lead more independent, rewarding and fulfilling lives.
Our scientific research, publications and se￿I￿S deliver lasting gains in speech and language, reading and
literacy, number and maths, memory and cognitive skills. and social development for children with Down
syndrome.
The charity is headquartered in the UK and works in close collaboration with an associated nonprofit organisation
based in the USA. The charity's publications and services are delivered through a UK-based subsidiary social
enterprise company. Our principal activities are scientific research, and information, training and consulting
services.
Public Benefit
The trustees have complied with the duty in Section 4 of the 2011 Charities Act.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.
Research activities
Our research strategy focuses on human developmental and cognitive research designed to identify
interventions that improve speech. language and communication skills, enhance cognitive development, raise
levels of achievement in literacy and numeracy, and support effective inclusion in schools and the wider
community.
Our research began over 40 years ago with a project at the University of Portsmouth, UK, that investigated
teaching reading to young children with Down syndrome. Since 1987, the charity has conducted, sponsored and
supported studies investigating a wide variety of topics relevant to improving developmental and educational
outcomes for children wilh Down syndrome. These include cognitive development, speech, language, reading,
numeracy and maths, social and behavioural development and sleep.
The charity hosted the 2023 Down Syndrome Research Forum online, bringing together researchers,
professionals and family members from around the UK and across the world.
The charity is currently collaborating with, and supporting projects at, several universities, including the University
of Reading, UK, Lancaster University, UK. the University of York, UK, and Arizona State University, Tempe. AZ,
USA.
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DOWN SYNDROME EDUCATION INTERNATIONAL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Information services
Our infomiation services provide broad access to reliable. eVidenC￿baSed infomiation and advice to families,
professionals and organisations around the world, helping them to provide effective educational support for
children with Down syndrome.
During 2024, we continued to offer extensive infomation online. We also continued to develop further steps in
See and Leam Language and Reading, See and Learn Speech, See and Leam Memory and See and Leam
Numbers.
Training, consulting and advocacy
During 2024, we continued to provide online courses offering training and advice to teachers, therapists,
assistants and families around the world.
Individual advice services
The charity's subsidiary soaal enterprise continued to invest in the development of digital support services and
resources that will offer more personalised support for individual d)ildren, based on each child's individual rates
of progress and needs. The subsidiary social enterprise has invested in data collection and analysis systems that
11 link teaching apps and other online services with new data-driven and evidence-based advice systems. The
charity believes that these new services offer a way to deliver higher quality SUPPOrt to substantially more
families in more countries more efficiently than traditional books, teaching materials and training seNices. The
subsidiary expects to launch the first of these new services in 2025.
Financial review
Throughout 2024, the charity continued to focus on developing new ServI￿S and resources - largely through its
subsidiary social enterprise. Our goal remains to raise and disburse funds for scientific research and other
purposes improving education for children wth Down syndrome while maintaining minimal fixed overheads. We
continue to work towards this goal by delivering a growing range of evidence-based teaching resources,
publications and training services on a social enterprise basis.
Charitsble income totalled £29,697{2023'. £22,163) and other income totalled £26,400{2023'. £26,400).
Expenditure totalled £42.667 (2023.. £44,896). leaving net income of £13,430(2023= £3.667).
During 2024, the charity's social enterprise subsidiary's revenue totalled £282.424 (2023.. £245.762) and net
operating surplus totalled £24,127 (2023.. £6,058 defiat).
The trustees anticipate future reductions in the birth rates of children wth Down syndrome in wealthier countries.
The likely impact has been factored into the group's strategic planning.
The group is continuing to develop new and updated teaching reSoUr￿s, apps. online courses and books and
expects to continue doing so through 2026 and beyond. Meanwhile. fundraising efforts are prioritising raising
funds for new research projects.
Reserves policy
The trustees regularly review the free reserves of the charity. vthich are those unrestricted funds not held in fixed
assets, investments, designated for speafic purposes or otherwise committed. These reviews encompass the
nature of the income and expenditure streams, the need to match variable income with fixed commitments and
the nature of the reserves. The trustees consider the primary purpose trading activities of the charity's subsidiary
company within Ihese reviews. The latest review concluded that to allow the charity to be managed efficiently
and to provide a buffer for uninterrupted services, free reserves equivalent to at least 3 months, expendilure
should be accumulated. The charity's free reserves (being unrestricted funds less fixed assets) at 31 December
2024 were £132,235 {2023= £118,805).
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DOWN SYNDROME EDUCATION INTERNATIONAL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted funds
Restricted funds at 31 De￿mber 2024 totalled £32,690 (2023: £32,690).
Investments
Dowrt Syndrome Education Intemational owns the entire issued share capital of Down Syndrome Education
Enterprises CIC of 480,000 ordinary shares of £1 each (2023.. 480,000 shares of £1). This programme related
investment furthers the development and distribution of specialist publications and materials, and the supply of
specialist training and consulting services. in support of the charity's primary social purpose.
Going concern
Down Syndrome Education International continues to diversfy income sources, grow social enterprise activities
and identify opportunities for efficiency improvements. The trustees are satisfied that the right strategies and
plans are in place to ensure that the Group will continue to operate for the foreseeable future and that it will
continue to maximise impact for its beneficiaries.
Structure, governance and management
Governing document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defined by the CompaniesAct 2006.
Down Syndrome Education International is govemed by a Memorandum of Association dated 7 October 1996, as
amended on 20 May 2008.
Governance
Overall responsibility for the directiorr and performan￿ of the charity resides with Board of Trustees. The
Trustees meet regularly to review strategy, operational progress and financial performance. Members include
individuals with a wide range of applicable skn'lls and experien￿, many of whom are relatives of people with
Down syndrome.
Structure
Down Syndrome Education International (DSEI) is a company limited by guarantee, registered in England,
number 3266266. and is a UK registered charity. number 1062823.
Down Syndrome Education Enterprises CIC {DSEE) is a community interest company, registered in England,
number 2413145, that is wholly owned by Down Syndrome Education International.
Down Syndrome Education USA {DSEUSA) is a nonprofit organisation, incorporated in Califomia, USA, and
exempt from Federal income tax under section 501{c){3) of the Internal Revenue Code, EIN 26-2566125.
DSEUSA and DSEI share common goals, and collaborate dosely under a partnership agreement.
Trustees
The Trustees, who are also the directors for the purpose of Company law, and vtho served during the year and up
to the date of signature of the finanaal statements were-.
Mr PA McLaughlin
(Resigned 12 February 2025)
Mr Samuel Brenton
Mrs S J Redman
Mrs K Sammon
Ms R R Smith
Mr Adam Pilling
Mrs Stephanie Pilling
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DOWN SYNDROME EDUCATION INTERNATIONAL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Mrs Kelly Trevor
Recruitment and appointment of new trustees
Trustees are appointed by the existing Board of Trustees. The Board of Trustees recwits new members from
among supporters, beneficiaries, service users and other interested persons. The Board aims to maintain a
range of skills and experiences from across a variety of industries and professions. and across profit. not-for-
profit and public sector organisations.
Operational responsibility
Day-t(>day operational responsibility is delegated to the CEO.
Induction and training of Trustees
New Trustees receive strategic plans, operational plans and budgets. information leaflets, prior meeting minutes
and similar materials. New Trustees are also invited to spend time seeing all the charity activities in action and
meeting the staff, and to meet families and professionals who use the charity's services.
Related parties
Down Syndrome Education International owns Down Syndrome Education Enterprises and has the power to
appoint Directors.
Professor Sue Buckley OBE has led the research work of the charity Sin￿ 1986. Mr Frank Buckley is Professor
Buckley's son. Frank was appointed a Director of Down Syndrome Education Enterprises CIC in October 1996,
and served as the Finance and Operations Director and Company Secretary of both Down Syndrome Education
International and Down Syndrome Education Enterprises CIC from April 1997. In September 2007, Frank
Buckley was appointed CEO of Down Syndrome Education Intemational. DrAngela Byme has been employed
by the charity Sin￿ 1997. Dr Byrne married Frank Buckley in April 2003. Frank Buckley also seNes as the
President and CEO of Down Syndrome Education USA.
Many of our Trustees are dose relatives of young people with Down syndrome. Their families benefited from the
charity's services during the year on the same basis. temis and conditions as other families.
Conflict of interest policy
Down Syndrome Education Intemational has a robust Conflict of Interest Policy that applies to all Trustees,
Directors and staff of Down Syndrome Education Intemational and its associated companies. The policy is
reviewed annually.
Risk management
The Board of Trustees have assessed the major risks to which the charity is exposed, in particular those related
to the operation and finances of the charity and are satisfied that systems are in place to manage those risks.
The Trustees, report was approved by the Board of Trustees.
￿*v￿ 6th.
Mr Samuel Brenton
Trustee
Dated= ...22 J. 091.2025
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DOWN SYNDROME EDUCATION INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DOWN SYNDROME EDUCATION INTERNATIONAL
I report to the Trustees on my examination of the financial statements of Down Syndrome Education
Intemational (the Charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the Trustees of the Charity (and also its directors for the purposes of company law), you are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16
of the Companies Act 2006 and are eligible for independenl examination, I report in respect of my examination
of the Charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
Charities Act 2011.
Independent examinerfs statement
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the Charity as required by section 386 of the Companies
Act 2006.
the financial statements do not ac￿rd ￿￿th those records" or
the financial slatements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a
matter considered as part of an independent examination- or
the financial statements have not been prepared in accordan￿ with the methods and principles of the
statement of Recommended Practice for accounting and reporting by charities applicable lo charities
preparing their financial statements in accordance wth the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FRS 102).
I have no concerns and have Come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Julie Watts FCCAACA
James Todd and Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
P020 2EW
England
2910912025
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DOWN SYNDROME EDUCATION INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
other trading activities
Investments
other income
28,188
1,482
27
26,400
28,188
1,482
27
26,400
20,615
1,548
20,615
1,548
26,400
26,400
Total income
56,097
56,097
48,563
48,563
Expenditure on:
Raising funds
Charitable activities
222
42.445
222
42.445
222
44,674
222
44,674
Total expenditure
42.667
42.667
44.896
44,896
Net income and movement in
funds
13,430
13,430
3,667
3,667
Reconciliation of funds:
Fund balances at 1 January
2024
218,805
32,690
251.495
215.138
32,690
247.828
Fund balances at 31
December 2024
232,235
32,690
264,925
218,805
32,690
251,495
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
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DOWN SYNDROME EDUCATION INTERNATIONAL
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Investments
14
100.000
100,000
Current assets
Debtors
Cash at bank and in hand
15
185.312
1,303
179.921
2,254
186,615
182,175
Creditors: amounts falling due within
one year
17
(21.690)
(30,680)
Net current assets
164.925
151,495
Total assets less current liabilities
264.925
251.495
The funds of the Charity
Restricted income funds
Unrestricted funds
18
19
32,690
232,235
32,690
218,805
264,925
251,495
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 De￿mber 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
th respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial ststements were approved by the Trustees on 2210912025
Mr Samuel Brenton
Trustee
Ms R R Smith
Trustee
Company registration number 03266266 (England and Vlales)
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
Down Syndrome Education Intemational is a private company limited by guarantee incorporated in England
and Wales. The registered Offi￿ is 6 Undeday Business Centre, Kirkby Lonsdale, Cumbria, LA6 2DY,
England.
1.1 Basis of preparation
The financial statements have been prepared in accordan￿ v¥ith the Charity's goveming document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "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)" The Charity is a Public Benefit Entity as defined by
FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of
cash flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical Cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value. The principal accounting policies adopted are set out below.
Group accounts have not been prepared on the basis that the group is small.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{Continued)
1.4 Income
Income, including donations, legaaes and investment income is recognised in the period in which the
organisation is entitled to the re￿Ipt and the amount can be measured with reasonable certainty.
Income is deferred only when the organisation has lo fvlfil conditions before becoming entitled to it or where
the donor has specified that the income is to expended in the future period.
Voluntary income is received by way of grants, donations and gifts included in fvll in the Statement of
Financial Activities when receivable.
Grants, including grants for the purchase of fixed assets, vh)ere entitlement is not conditional on the delivery
to a specific performance by the charity. are recognised in full when the charity becomes unconditionally
entitled to the grant. Income resources from grants. the receipts or retention of which depends on explicit
perfom)ance-related criteria, are accounted for as the charity eams the right to consideration by its
performance.
Legacies are included when the Charity is advised by the personal representative of an estate that payment
will be made or property transferred and the amount involved can be quantified.
Trading income is recognised net of value added tax and trade discounts when re￿1Vable.
Donated services and facilities are included at the value to the charity where this can be quantified. The value
of services provided by volunteers has not been included in these accounts.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single adivty are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
10-
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{Continued)
All expenditure is included on an accruals basis and is re￿gnised when there is a legal or constructive
obligation to pay for expenditure, indusive of any VAT vthich cannot be recovered.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Costs of
generating funds are those costs incurred in attracting voluntary income, and those incurred in trading
activities that raise funds.
Charitable activities include expenditure associated with research, information dissemination and advisory and
education services and include both the direct costs and support costs relating to these activities.
Costs relating to a particular activty are allocated directly. Staff costs are allocated to activities and projects
according to the time spent.
Support costs include administrative, accounting and technical support functions and property overheads and
have been allocated to activity costs categorises on a basis consistent with the use of resources.
Govemance costs include those incurred in the govemance of the charity and its assets and are primarily
associated with constitutional and statutory requirements.
Grants offered subject to condits'ons vthich have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
Allocation and apportionment of costs
Costs are allocated to activities incurred. Costs directly attributable to the expenditure of restricted funds are
allocated against those funds directly. Other costs are apportioned on the basis of time spent on activities
funded from the restricted funds.
1.6 Intangible fixed assets other than goodwill
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Internet Domain Names
Research and Development
100A on cost
100A on cost
1.7 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Fixtures and fittings
20% on Cost
The gain or loss arising on the disposal of an asset is detemiined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.8 Fixed asset investments
An associate is an entity, being neither a subsidiary nor a joint venture, in which the Charity holds a long-term
interest and where the Charity has significant influence. The Charity considers that it has significant influence
where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the Charity has a long term interest and shares control under a contractual arrangement are
classified as jointly controlled entities.
11
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{Continued)
1.9 Financial instruments
Debtors
Short term debtors are measured at transaction pri￿ (which is usually the retail or invoice price), less any
impaimient losses for bad and doubtful debts.
Loans and other financial assets are initially recognised at transaction pri￿ including any transaction costs
and subsequently measured at amortised cost detemiined using the effective interest method. less any
impaimient losses for bad or doubtful debts.
Creditors
Short temi creditors are measured at transaction price (which is usually the invoice price).
Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and
subsequently measured at amortised cost detemiined using the effective interest method.
1.10 Taxation
The charity is exempt from corporation tax on its charitable activites.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
Transactions denominated in foreign currencies are translated at the rate of exchange prevailing at the time of
the transaction. Foreign currency balances are translated at the rate of exchange prevailing at the balance
sheet date.
1.12 Social investments
Social investments are measured at cost less impaimient.
1.13 Related party exemption
The charitable company has taken advantage of the exemption. under the terms of Financial Reporting
standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to disclose
related party transactions with wholly owned subsidiaries within the group.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2024
2023
Donations and gifts
PR Grants
14,700
13,488
7,203
13,412
28,188
20.615
12-
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
1,482
1,548
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
27
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Rents re￿iVed
26,400
26,400
Raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraisin
and ublici
Direct cost of events and appeals
222
222
222
222
13-
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable activities
Charitable
activities
2024
Charitable
activities
2023
Direct costs
Rates and water
Propety costs
Heat, telecoms and IT
Minor equipment and So￿are
1,836
28,332
5,839
432
1,852
28,332
6,018
520
36,439
36,722
Share of support and governance costs Isee note 8)
Support
Governan
2,924
3,082
3.104
4.848
42,445
44,674
Analysis by fund
Unrestricted funds
42,445
44,674
Support costs
Support Governance
costs
costs
2024Support costs Governance
costs
2023
Exchange Losses
Insurance
Bank charges
Credit card charges
Sundries
56
2,097
217
346
208
67
2,059
405
317
256
67
2,059
405
317
256
2,097
217
208
Independent examiner
fees
General govemance
costs
3,000
3,000
4,560
4,560
82
82
288
288
2.924
3.082
6.oc
3.104
4,848
7,952
Analysed between
Charitable activities
2.924
3.082
6.oc
3.104
4,848
7.952
Governance costs includes payments to the independent examiners of £2,400 (2023- £4,560) for the
independent examination fees.
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl{crediting)'.
Exchange losses
Fees payable for the independent examination of the charity's financial
statements
56
67
3,000
4,560
10 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
11
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
12 Intangible fixed assets
Intemet Research and
Domain Development
Names
Total
Cost
At 1 January 2024 and 31 December 2024
1.235
94
1.329
Amortisation and impairment
At 1 January 2024 and 31 December 2024
1,235
94
1,329
Carrying amount
At 31 December 2024
At 31 December 2023
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Tangible fixed assets
Fixtures and fittings
Cost
At 1 January 2024
5,315
At 31 December 2024
5.315
Depreciation and impairment
At l January 2024
5,315
At 31 December 2024
5,315
Carrying amount
At 31 December 2024
At 31 December 2023
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Fixed asset investments
Other
investments
Cost or valuation
At 1 January 2024 & 31 December 2024
100,000
Carrying amount
At 31 December 2024
100.000
At 31 December 2023
100,000
2024
2023
Other investments comprise..
Notes
Investments in subsidiaries
22
100,000
100.000
The investment has a historic cost value of £480,000 and has been impared to a market value of £100,000
(2023.. £100,000).
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Amounts owed by subsidiary undertakings
Other debtors
Prepayments and accrued income
500
173,727
507
5,187
179,427
713
5,172
185,312
179,921
16 Loans and overdrafts
2024
2023
Bank overdrafts
49
32
Payable within one year
49
32
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Creditors: amounts falling due within one year
2024
2023
Notes
Bank overdrafts
Trade creditors
Other creditors
Accruals and deferred income
16
49
4.334
11.907
5,400
32
2.656
21.932
6,060
21,690
30,680
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2024
At31
December
2024
Sue Buckley Research Fund
See and Learn materials
See and Learn numbers (Big Lottery Fund)
Research Fund - General
Speech and language intervention
5,487
50
10,215
166
16,772
5,487
50
10,215
166
16,772
32,690
32,690
Previous year:
At 1 January
2023
At31
December
2023
Sue Buckley Research Fund
See and Learn materials
See and Learn numbers (Big Lottery Fund)
Research Fund - General
Speech and language inteNention
5.487
50
10,215
166
16,772
5.487
50
10,215
166
16,772
32,690
32,690
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Restricted funds
{Continued)
Sue Buckley Research Fund
A fund dedicated to research advancing our understanding of effective approaches to improve education
OLrtcomes for children wth Down Syndrome.
Internet Dissemination and Services
Funds for developing online information dissemination servI￿s.
Ideo Production - Reading
Fund for developing an instructional video on teaching reading to children wth Down Syndrome.
Reading and language inteNention Texas pilot
Funds for a project trailing a reading and language intervention.
Sea and Lean materials
Funds for the development of materials and software to support and promote effective, targeted early
language, speech, number and memory interventions.
See and Learn numbers (BIG Lottery Fund)
A Fund dedicated to developing specialist, evidentrbased teaching methods, materials and apps designed to
improve early number skills for children with Down Syndrome.
Research Fund - General
Funds for scientific research investigating the development of speech and language skills for children with
Down Syndrome.
Speech and language intervention
Funds to evaluate interventions designed to improve speech and language outcomes for children with Down
Syndrome.
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balan￿S of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
General funds
218,805
56,097
(42,667)
232,235
Previous year:
At 1 January
2023
Incoming
sources
Resources
expended
At31
December
2023
General funds
215,138
48,563
(44,896)
218,805
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DOWN SYNDROME EDUCATION INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 December 2024:
Investments
Current assetsl{liabilities)
100,000
132,235
100,000
164,925
32,690
232,235
32,690
264,925
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Investments
Current assetsl{liabilities)
100.000
118.805
100,000
151,495
32,690
218.805
32.690
251.495
21 Related party transactions
There were no disdosable related paty transactions during the year (2023 - none).
22 Subsidiaries
Details of the Charity's subsidiaries at 31 December 2024 are as follows=
Name of undertaking
Registered
office
Nature of business
Class of
shares held
'A Held
Direct Indirect
Down Syndrome Education England and
Enterprises CIC
Vwdles
Production of leaming
Ordinary
materials for people with Down share capitsl
Syndrome
100.00
Down Syndrome Education Intemational owns the entire issued share capital of 480,000. The Trustees
consider the fair value of the shares to be £100.000. The aggregate capital and reserves as at 31 December
2024 are £62,063 (2023= £37,936) and the surplus for the year of £24,127 (2023.. deficit for the year of
£6,058).
-20-
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