Charity registration number 1170395 (England and Wales) HANDS UP FOR DOWNS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HANDS UP FOR DOWNS CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 8-14
HANDS UP FOR DOWNS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finanaal statements for the year ended 31 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 Charities Act 2011 and "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 Republi¢ of Ireland (FRS 102) {effective 1 January 2019)" Objectives and activities Summary of Objects The promotion of social inclusion among children bmth Down's syndrome and their families who are socially excluded from society or parts of society, as a result of having Down's syndrome by.. 1. Providing education and information to support and enable parentslguardians to maximise educational opportunities for their children with Down's syndrome. 2. Raising public awareness of the issues affecting children wth Down's syndrome and their families, both generally and in relation to their social exclusion. 3. Providing workshops, forums, advocacy and general support. 4. Providing recreational facilities and opportunities for children v4ith Down's syndrome and their families. Public benefit The focus of our activities remains individual Speech & Language Therapy ("SALf'} for each of the children in our group, assistance with physical development of the children through the provision of assisted cycling support and physiotherapy, play groups and activities such as fun. educational trips. This benefits the children by developing their social. gross motor. fine motor. language and communication skills. We welcome all children with Down's Syndrome regardless of personal background, faith, gender or personal circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of skills, aptitudes and life experiences of our children and their families. A great contribution is made by the supporters and families of the children at Hands up for Downs. We are grateful for the many hours they have spent helping out the group. Without this valuable contribution of time, energy and expertise we would not have been so successful. In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our meetings. Achievements and perforniance Member activities In August 2023 we were awarded the National Lottery Community Fund for the provision of Speech and Language therapy. This grant enabled us to continue Lottery funding the provision of vital weekly Speech and Language sessions for members until July 2024, also extending provision to all new members who joined the charity. The therapy has proven extremely impactful and has been greatly received by members and their family, who see a positive impact in the development of vital life skills. In addition to this therapy, Hands Up For Down's has had a committed parent member - Lousie Dent - who has written and successfully gained some other local grants for members to enjoy physical activities. This year Louise secured the City and Council of Swansea- Coast I Summer of Fun Grant. This financed assisted horse- riding sessions at Clyne Farm. assisted cycling at Bikeability, along with baby sensory and play sessions.
HANDS UP FOR DOWNS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fundraising In March 2025 we hosled the Charity Ball al the Brangvryn Hall in Swansea. It was a tremendous event with over 300 guests, all of whom had a wonderful evening. There was a presentation from the charity and also entertainment provided. There was a charity auction and raffle which raised a considerable amount for charity. The ball was a success., raising awareness of the charity among the local community, showcasing the work the charity does, and raising vital funds. There have been some notable activities from members and their friends and families alike: We continue to receive donations from supporters of Hands Up for Dovm's who make regular and substantial donations. A local business- Miles Hire- held a charity rugby day in March 2025. This was also supported by Lloyd Vvhyte Insurance and match funding VRS donated by The Benefact Group which made a significant donation to Hands Up For Down's. Swansea Bay Construction Support Group have continued to support the charity with ongoing fundraising and donations. A local businessman Adrian Hughes has supported the charity for some time now running an exhibition of his artwork and proceeds being donated to Hands Up For Down's. The Cor Glandulais choir held a Christmas concert in support of Hands up For Down's. Marathons and sports event some member parents have competed significant sports events and charity fundraising days in order to raise money for the charity. Many local businesses have fundraised for us including Amroc Heats'ng seices who hosted a golf day in September 2024 and donated all prOedS to Hands Up For Doym's. In total they raised over £9,000 which was tremendous for the charity. Hands up for Down's Trustees and members have also raised funds during the period through various initiatives linked to family, schools and employers. Financial review The charity had an unreslricted deficit of £11,592 and a restricted deficit of £3,323 during the year. The free reserves of the charity totalled £65,723 (2024: £77,315). We have no contract liabilities that we are committed to, however as a charity that has a commitment to a significant monthly expenditure on delivering Speech and Language therapy (which was only currently grant funded by the National Lottery until July 2024). we have adopted a Reserves Policy which will ensure we have 6-12 months expenditure held in reserve to ensure the continuity of provision of this essential service. This is due to the uncertainty of fundraising and donation income. and the ad-hoc nature of grant funding application success which leads to less certainty of income for financial planning purposes. We formally review the reserves annually at budget setting and discuss the reSee position at each subsequent bi-monthly Trustee meeting. During the reporting period, the funding reiVed was made up predominantly of extemal fundraising, donations and gifts which amounted to £27,653. Hands up for Downs also raised £26,459 from intemal fundraising activity (after costs). The provision of SALT remains by far the biggest cost, wth a total of £67,731 being spent on this single activity within the period. We have, within this peri¢xl, relied heavily on the local community for their continuing support, internal fundraising for us to be able to carry out our activities.
HANDS UP FOR DOWNS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management Description of the charity's trusts The organisation became a charitable incorporated organisation on 25 November 2016. The charity's governing document is CIO -Association Registered 25 November 2016. Trustee selection methods At the first annual general meeting of the members of the CIO all the charity trustees shall retire from office. At every subsequent annual general meeting of the members of the CIO, on&third of the charity trustees shall retire from offi. The charity twstees to retire by rotation shall be those vh)0 have been longest in Offi since their last appointment or reappointment. The vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be appointed by the members or charity tnjstees (retirement or removal etcl. Additional Governance Issues There are several policies in place with regards to Safeguarding Children, such as an Accident Prevention Plan, Safeguarding Policy, E-safety Policy, Anti-bullying Policy, Parental Consent Policy, Equal Opportunities Policy, Recruitment & Selection Policy, Data Protection Policy, Privacy Notice, Behaviour Codes for adults and children and Risk Assessments. Policies are reviewed annually and updated as necessary. HUFD is affiliated to the Down's Syndrome Assoaation. who cover the groups Public Liability Insurance and provide advice and training to Members. All Trustees give their time voluntarily and re1ve no remuneration or other benefits. Re-imbursement of travel expenses is offered, however not currently daimed by Trustees.
HANDS UP FOR DOWNS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reference and administrative inforniation Charity name: Hands Up For Downs Working name: HUFD Principal office: Pen-Y-INem Cefn Stylle Road Gowerton Swansea SA4 3QY Trustees: Rachel Dent Ivice Chair) Lara Smrtnik (Secretsry) Anne Barker Alan Santimano Sam Fisher (Treasurer) Nicola Preece Janet Chaplin Ferial Raine Independent examiners: Azets Audit servIs Ty DeNI. Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB Bankers: Barclays Bank PLC 1 Churchill Place London E14 5HP Th t stees, report was approved by the Board of Trustees. Rachel Dent- Chair Dated= 22-01-2026
HANDS UP FOR DOWNS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HANDS UP FOR DOWNS I report to the trustees on my examination of the financial statements of Hands up for Downs (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the CharitiesAct 2011. 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 Charf(y Commission under section 145(5)(b) of the CharitiesAct 2011. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared the finanaal statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exiant regulations but has now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordan with UK Generally Accepted Accounting Practice. 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 130 of the Charities Act 2011. the financial statements do not accord wth those records: or the financial statements do not comply with the applicable requirements Conceming the fom) and content of financial statements set out in the Charities {Accounts and Reports) Regulations 2008 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. 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. Andrew Howells Azets Audit servIs Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff South Glamorgan CF23 8AB United Kingdom Dated. .221Q.112026..
HANDS UP FOR DOWNS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Other trading activities 27,653 5,000 26,459 27,653 18,440 26,459 26,388 26,388 40,320 31,788 13,440 40,320 31,788 Total income 59,112 13,440 72.552 58,176 40,320 98,496 Expenditure on: Raising funds Charitable activities 17.042 53.662 17.042 70.425 16,367 17.933 16.367 61.496 16,763 43,563 Total expenditure 70.704 16,763 87.467 34.300 43,563 77.863 Net 1ncomel(expenditu) and movement in funds (11,592) {3,323} (14,915) 23,876 (3,243) 20,633 Reconciliation of funds: Fund balances at 1 April 2024 77.315 3,323 80.638 53.439 6,566 60.005 Fund balances at 31 March 2025 65,723 65,723 77,315 3,323 80,638 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
HANDS UP FOR DOWNS BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Current assets Cash at bank and in hand 87,081 95,041 Creditors: amounts falling due within one year 13 (21.358) (14.403) Net cuent assets 65.723 80.638 Income funds Restricted funds Unrestricted funds 14 3,323 77,315 65,723 65,723 80,638 20th Jan 2026 The financial statements were approved by the TrUStS on ......................... Sam Fisher- Treasurer
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity infomiation Hands up for Downs is a Charitable Incorporated Organisation registered with the Charity Commission on 25th November 2016. The principal Offi is Pen-y-wem, Cefn Stylle Road, Gowerton, Swansea, SA4 3QY. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's goveming document, the Charities Act 2011 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)" 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 applying FRS 102 Updats Bulletin 1 not lo prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports} Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling. which is the fijnctional 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. The principal a¢UntIng policies adopted are set out below. 1.2 Going concem 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 trleeS continue to adopt the going cOnM 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 furtheran of their Charitable objectives. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on reipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance 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. Income from 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 prd)able that the income will be received and the amount can be measured reliably and is not deferred. Capital grants are released to the Statement of Financial Activities in the year of receipt. Fixed assets relating to capital grants are capitalised. and depreaation charged is offset against the grant income, in a restricted fund. Income raised from events is recognised in the period to vh)ich it relates with any amounts received in advance deferred.
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on raising funds comprise the costs expended in relation to fundraising activities and events. Expenditure on charitable activities includes all costs relating to the furtherance of the Charitys objectives as stated in the trustees report and their associated support costs. Irrecoverable VAT is Charged as a cost against the activity for which the expenditure was incurred. Govemance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practi. 1.6 Cash and cash equivalents Cash and cash equivalents indude 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. 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 transacts'on, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets dassified as receivable within one year are not amortised. Derecognition of financial assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities Basic financial liabilities, induding 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 servi$ that have been auIred 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.
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimales 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 SUItS 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 cmly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and legacies Unrestricted funds 2025 Unrestricted funds 2024 Donations and gifts 27,653 26,388 Charitable activities 2025 2024 Grants 18,440 40,320 Analysis by fund Unrestricted funds Restricted ndS 5,000 13,440 40,320 18,440 40,320 Grants Speech and Language Therapy Coast Grant 13,440 5,000 40.320 18,440 40,320 10-
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from other trading activities Unrestricted Unrestricted funds funds 2025 2024 Fundraising events 26,459 31,788 Expenditure on raising funds Unrestricted Unrestricted funds funds 2025 2024 Fundraising and publicity Seeking donations, grants and legacies 17,042 16,367 7 Charitable activities 2025 2024 Equipment and reSoUrS Services and activities 1,164 67,521 602 59,394 68,685 59,996 Share of governance costs (see note 8) 1,740 1,500 70,425 61,496 Analysis by fund Unrestricted funds Restricted funds 53,662 16,763 17.933 43.563 70,425 61,496 Support costs allocated to activities 2025 2024 Governan costs 1,740 1,500 Analysed between: Independent Examination 1.740 1.500 11
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting)'. Fees payable for the independent examination of the charity's financial statements 1,740 1,500 10 Trustees None of the trustees (or any persons connected Yth them) reiVed any remuneration or benefits from the charity during the current or prior year. No trustees were reimbursed for expense during the current or prior year. 11 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. 12 Taxation The charity is exempt from taxation on its activits-es because all its income is applied for charitable purposes. 13 Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 21,358 14,403 14 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 April 2024 Incoming resources Resources At 31 March expended 2025 National Lottery- Speech and Language Therapy 3,323 13,440 (16,763) 12-
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Restricted funds Icontinued) Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 National Lottery - Speech and Language Therapy Vblnter of Wellbeing Summer of Fun 610 424 5.532 40,320 (37,607) (424) (5,532) 3,323 40.320 (43,563) 3,323 National Lottery Community Fund - Speech and Language Therapy - funding received regarding the People's Project grant to help fund speech clinic sessions and Makaton resources. Winter of Wellbeing - funding received regarding physical and developmental activity Summer of Fun - fvnding received regarding physical and developmental activity. 15 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 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 77,315 59,112 (70,704) 65,723 Previous year: At 1 April 2023 Incoming sources Resources At 31 March expended 2024 General funds 53,439 58,176 (34,300) 77,315 16 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Current assetsl{liabilities) 65,723 65,723 65.723 65,723 13-
HANDS UP FOR DOWNS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Analysis of net assets between funds Icontinued) Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Current assetsl{liabilities) 77.315 3,323 80,638 77.315 3.323 80.638 17 Related party transactions There were no disdosable related party transactions during the current or prior year. 14-