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2025-03-30-accounts

Charity registration number 1120863 (England and Wales) Company registration number 06249083

DOWNRIGHT EXCELLENT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2025

DOWNRIGHT EXCELLENT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Davis N Gudhka M Y Liang R Thayalaseelan C Holmboe (Appointed 19 September 2024) B Parr (Appointed 19 September 2024) H Ostler (Appointed 19 September 2024) J Cavanagh (Appointed 19 September 2024) Charity number (England and Wales) 1120863 Company number 06249083 Registered office 44 Mount Pleasant Road London NW10 3EL Independent examiner Linda Dunford FCCA CTA Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

DOWNRIGHT EXCELLENT

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 15

DOWNRIGHT EXCELLENT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE PERIOD ENDED 29 MARCH 2025

The trustees present their annual report and financial statements for the Period ended 29 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

To help children with Down syndrome develop their life skills so they may reach their full potential as individuals and equally participating members of society through, especially but not exclusively:

To enable children with Down syndrome to maximise their potential.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

The charity supports 90+ London-based children with Down syndrome, their families and professionals with evidence-based, expert support, advice and guidance, which enables children to better meet developmental milestones. This support is rarely available elsewhere due to reductions to local authority funding. Even where statutory support is available, it is not tailored to the specific needs of children with Down syndrome and, therefore, far less effective. Last year, we conducted focus groups with parents who receive our support and they described our services as a vital lifeline that provide high-quality support, information and guidance to help them navigate the complexities of raising a child with disabilities and form strong, long-lasting, supportive social connections; the charity will continue to support children so that they can better communicate their needs, be better understood and enjoy safe, accessible, social and educational activities tailored to the unique DS learning profile.

Financial review

The charity has substantially improved its financial position over the course of the year, allowing it to start focusing on growth and development again, from our previously challenging years and is exceptionally encouraged. The 2025 surplus was £58,387 (2024: £47,195). Unrestricted reserves at the year end were £21,701 and restricted reserves were £129,606.

Going concern

The charity has been operating without an CEO for several months, albeit recruiting for the position, expected to be in situ by the summer 2026. That said, several trustees have been working in a more executive capacity that has ensured the organisation continues to trade and operate well, in particular M Y Liang for finance and fundraising and J Davis as acting CEO.

Reserves policy

The charity has been able to start building up reserves again, which is encouraging. Work is still required here though as they are not at a reasonable level.

Principal funding sources

The charity's principal sources of funds are grants, corporate donations and parent contributions.

DOWNRIGHT EXCELLENT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025 Structure. governance and management The charity is a company limited by guarantee. The trustees, who are also the directors for the purpose of company law, and who served during the Period and up to the dale of signature of the ff nancial slalemÈnts were: J Davis N Gudhka M Y Liang Alexandra Perovic-Lewis R Thayalaseelan C Holmboe B Parr H Osller J Cavanagh (Resigned 30 April 20241 {Appoinled 19 September 2024) (Appointed 19 September 2024) (Appointed 19 September 20241 (Appointed 19 September 2024) Recruifmenl and 8ppointmgnt of tnistees Trustees are recruited using a wide range of methods such as online job search platforms, DS wider network, families and schools and social events or corporate contacts lo give as wide a reach as possible. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee lo contribute £1 in the event of a winding up. Org8nisation81 structure The trustees delegate the day lo day running of the charity to a (acting) CEO, who in turn is supported by a session delivery team and an organisation support team. Other Information We wish to formally acknowledge that these accounts were submitted later than anticipated and to offer our sincere apologies for this delay. The delay arose due to a period of ill health on my part. As Chair and acting CEO, I have been managing MEIChronic Fatigue Syndrome for some years, which had significantly affected my capacity over the past few months, particularly in relation lo fatigue and cognitive functioning. As a consequence, key processes and most notably the preparation and submission of the accounts, were delayed, and I recognise that this created an uninlended bottleneck for which I lake full responsibility. l am pleased to confirm that my health has improved in recent weeks, enabling me lo address the backlog and ensure that all oulslanding work, including the accounts, are now completed. We have also reviewed our internal processes and are implementing measures lo strengthen resilience and reduce dependency on a single individual, with the aim of preventing any recurrence. We remain committed to maintaining the highest standards ofgovernance and complian￿. The trustees, report was approved by the Board of Trustees. J Dav1S Trustee Date..

DOWNRIGHT EXCELLENT

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DOWNRIGHT EXCELLENT

I report to the trustees on my examination of the financial statements of Downright Excellent (the charity) for the Period ended 29 March 2025.

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 independent 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 examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Linda Dunford FCCA CTA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date: ............................25/03/26

DOWNRIGHT EXCELLENT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE PERIOD ENDED 29 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
57,390
130,334
Charitable activities
4
33,688
-
Investments
5
2,792
-
Total income
93,870
130,334
Expenditure on:
Raising funds
6
39,709
-
Charitable activities
7
63,932
62,176
Total expenditure
103,641
62,176
Net income/(expenditure) and
movement in funds
(9,771)
68,158
Reconciliation of funds:
Fund balances at 31 March
2024
31,472
61,448
Fund balances at 29 March
2025
21,701
129,606
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
187,724
76,628
51,583
33,688
62,440
-
2,792
1,454
-
224,204
140,522
51,583
39,709
9,666
-
126,108
108,329
26,915
165,817
117,995
26,915
58,387
22,527
24,668
92,920
8,945
36,780
151,307
31,472
61,448
Total
2024
£
128,211
62,440
1,454
192,105
9,666
135,244
144,910
47,195
45,725
92,920

The statement of financial activities includes all gains and losses recognised in the Period. All income and expenditure derive from continuing activities.

DOWNRIGHT EXCELLENT BALANCE SHEET ASAT29 MARCH 2025 2025 Notes 2024 Current assets Debtors Cash al bank and in hand 12 9,494 93,700 201,553 Creditors: amounts falling due within one year 201,553 13 103,194 150,246} (10,274) Net Current assets 151,307 92,920 The funds of the charity Restricted income funds Unrestricted funds 15 16 129.606 21,701 61,448 31,472 151,307 92,920 The company is entitled to the exemption from Ihe audit requirement contained in section 477 of the Companies Act 2006, for the Period ended 29 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial slalemenls. The members have not required the company io obtain an audit of its financial slatÈmenls for the Period in question in accordance with section 476. These financial ststements have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. The financial statements were approved by the Irustees on If J Davis Trustee Company registration number 06249083 (England and Wales)

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2025

1 Accounting policies

Charity information

Downright Excellent is a private company limited by guarantee incorporated in England and Wales. The registered office is 44 Mount Pleasant Road, London, NW10 3EL.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing 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.

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 concern 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

1 Accounting policies

(Continued)

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 activity 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.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

1 Accounting policies

(Continued)

1.8 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 termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
32,390
25,250
Grants
25,000
105,084
57,390
130,334
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
57,640
76,628
51,583
130,084
-
-
187,724
76,628
51,583
Total
2024
£
128,211
-
128,211

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Parent/Carer Contributions 33,688 62,440

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 2,792 1,454
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Fundraising agents 39,709 -
Other fundraising costs - 9,666
39,709 9,666

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Freelance session leaders 59,136 71,103
Freelance CEO 1,541 22,283
Rent and Hire 8,250 9,150
Operations management - 6,713
DBS checks 317 220
Membership subscriptions 389 302
Teaching materials and equipment 1,050 1,173
Travel and subistence - 1,419
Safeguarding - 705
Stay and Play Co-ordinator 23,924 2,320
Consulting - 50
Advertising and marketing 3,621 37
Facilitator training 754 -
98,982 115,475
Grant funding of activities (see note 8) - 258
Share of support and governance costs (see note 9)
Support 25,806 17,618
Governance 1,320 1,893
126,108 135,244
Analysis by fund
Unrestricted funds 63,932 108,329
Restricted funds 62,176 26,915
126,108 135,244

8 Grants payable

Grants payable
Charitable
activities
2024
£
Grants to institutions:
Interest on grant returned to funder 258

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

9 Support costs allocated to activities

Administration
Accountancy
Other charges
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Independent examiners fee
2025
£
8,828
11,170
5,808
1,320
27,126
27,126
2025
£
1,320
1,320
2024
£
8,712
7,762
1,144
1,893
19,511
19,511
2024
£
1,893
1,893

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the Period.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Creditors: amounts falling due within one year
Notes
Deferred income
14
Trade creditors
Accruals
2025
£
-
-
-
2025
£
28,488
18,638
3,120
50,246
2024
£
8,578
916
9,494
2024
£
-
6,251
4,023
10,274

13 Creditors: amounts falling due within one year

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

14
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the Period:
Deferred income at 31 March 2024
Released from previous periods
Resources deferred in the Period
Deferred income at 29 March 2025
2025
2024
£
£
28,488
-
2025
2024
£
£
28,488
-
-
20,000
-
(20,000)
28,488
-
28,488
-

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

15 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 31 March Incoming Resources At 29 March
2024 resources expended 2025
£ £ £ £
Hardship Fund 1,000 - - 1,000
HSBC 35,780 - (2,275) 33,505
Astus - 20,000 - 20,000
All Aboard 210 - (210) -
Sir Robert McAlpine Foundation 6,150 10,000 (16,150) -
National Lottery 5,864 8,414 (9,014) 5,264
Hargreaves Foundation 12,444 - (12,444) -
Bailey Thomas - 15,000 (15,000) -
Foyle Foundation - 15,000 - 15,000
Brian Murtagh Charitable Trust - 10,000 - 10,000
Allen and Overy Foundation - 5,000 (2,083) 2,917
Lottery Sports Fund - 9,850 - 9,850
Childwick Trust - 5,000 (5,000) -
London Catalyst Fund - 4,790 - 4,790
Anton Jurgens Charitable Trust - 5,000 - 5,000
Tallow Chandkers - 5,000 - 5,000
Gillian Stevenson Charitable Trust - 4,500 - 4,500
Other - 12,780 - 12,780
61,448 130,334 (62,176) 129,606
Previous year: At 31 March Incoming Resources At 30 March
2023 resources expended 2024
£ £ £ £
Harship Fund 1,000 - - 1,000
HSBC 35,780 - - 35,780
Garfield Weston Foundation - 10,000 (10,000) -
All Aboard - 6,563 (6,353) 210
Sir Robert McAlpine Foundation - 10,000 (3,850) 6,150
National Lottery - 10,000 (4,136) 5,864
Ann Reynard - 20 (20) -
Hargreaves Foundation - 15,000 (2,556) 12,444
36,780 51,583 (26,915) 61,448

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

15 Restricted funds

(Continued)

Other restricted income is:
Wakefield Tetley Trust 2,880
The Grace Trust 2,400
Sir Jules Thorn Charitable Trust 2,000
Ambergate Trust 2,000
Boshier-Hinton Foundation 2,000
Steven Bloch Image of Disability Trust 750
DCST 750

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances 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 31 March Incoming Resources At 29 March
2024 resources expended 2025
£ £ £ £
General funds 31,472 93,870 (103,641) 21,701
Previous year: At 31 March Incoming Resources At 30 March
2023 resources expended 2024
£ £ £ £
General funds 8,945 140,522 (117,995) 31,472
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 29 March 2025:
Current assets/(liabilities) 21,701 129,606 151,307
21,701 129,606 151,307
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 March 2024:
Current assets/(liabilities) 31,472 61,448 92,920
31,472 61,448 92,920

17 Analysis of net assets between funds

DOWNRIGHT EXCELLENT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 29 MARCH 2025

18 Related party transactions

One of the Trustees is a parent of a beneficiary, and therefore pays the £375 per term.