**Charity registration number 1192916**
## **DOWN SYNDROME CHESHIRE**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
## **DOWN SYNDROME CHESHIRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|J Duff|
|---|---|
||K Muncaster|
||A Lewis|
||P Hilditch|
||S Tranter|
||G Hulme|
||K A Mattinson|
||A Varela-Raynes|
|**Charity number**|1192916|
|**Principal address**|Denton House|
||Denton Drive|
||Northwich|
||Cheshire|
||CW9 7TU|
|**Independent examiner**|Hall Livesey Brown|
||HLB House|
||68 High Street|
||Tarporley|
||Cheshire|
||CW6 0AT|
|**Bankers**|Barclays Bank Plc|
||Leicester|
||LE87 2BB|
## **DOWN SYNDROME CHESHIRE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 18|
## **DOWN SYNDROME CHESHIRE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
The trustees present their annual report and financial statements for the year ended 31 March 2023.
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 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**
Our main focus for 2022/23 was to move into our new Makaton Friendly Hub. The hub is based in the centre of our region to ensure that it is no more than 30 miles from most of our members. This is the distance that parents said they were prepared to travel (captured via our Hopes and Fears survey) to access our services. The move has enabled us to grow and develop our services. The new facilities include:
- Employability and Enterprise Suite
- Community Kitchen
- Sensory Room
- Resource Library
- Activity room
- Office accommodation
- Therapy rooms.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance Growth of service**
## **Holiday Provision**
By moving to our new premises, it has allowed us to reach more families. We have been able to host our first summer holiday provision. There is a significant lack of holiday provision in Cheshire for children with Special Educational Needs and Disabilities SEND. Now that we have a premises, we can help fill this gap for many of the families we support. One family wrote:
_My son has had an incredible week at Holiday club run by Down Syndrome Cheshire. Sadly having a child with SEN means we don’t have the same access as a typical child when it comes to holiday clubs - paid for or free. This week because of this provision I’ve been able to work & more importantly spend time with my biggest boy. Thanks you to the volunteers and the incredible team at DSC forever grateful for this valuable resource._
## **Speech and Language Clinic**
The new hub has created an opportunity for the Charity to deliver a SALT clinic. This has allowed the SALT to reach more members on a weekly basis.
## **Recruitment**
Down Syndrome Cheshire has successfully recruited a full time Employability and Enterprise Worker. Their role is to work with our members to build their skills and seek out suitable employment opportunities with local and national organisations.
- 1 -
## **DOWN SYNDROME CHESHIRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Growth**
The charity has continued to attract new family members. We have welcomed over 35 families this year, reaching more than 335 members across the country. Our services have also continued to grow, we have established a new dance class in Warrington as well as our regular Youth Group for our members.
We trained over 441 people in a range of training from Makaton, Behaviour, Reading and Numeracy as well as our increasingly popular Down syndrome Learning Profile course.
## **Community Fundraising**
In 2022 we ran our award-winning gingerbread sock biscuit campaign selling over 40,000 biscuits. We continued to raise awareness of Down syndrome in schools and delivered over 40 awareness assemblies and reached over 6,000 children.
We also hosted our Annual Golf Event, Ladies Evening and Sunday Tea amongst some other successful community fundraising activities.
## **Grants and Trusts**
By moving to the new premises has opened up new and different capital improvement grants. We have been lucky enough to receive funding from organisation like Screwfix, Howdens and clothworkers to make improvements to our new premises.
## **Changing National Landscape**
In June 2022 the first ever Down Syndrome Act came into law. Down Syndrome Cheshire embarked on a thorough consultation across the brough to input into the Governments Call for Action for evidence. Over 200 people across the brough inputted into the consultation including our members, parent/carers and professionals in Education, Health and Social Care. Cheshire conducted the largest consultation in Northwest.
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
- 2 -
## **DOWN SYNDROME CHESHIRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Priorities for 2023/2024**
## **Employability**
Our priority for 2023-24 is to develop our work with businesses to find work opportunities for our members. We have continued to develop our members work skills and have created 2 opportunities for members to work at our hub a day a week. In addition, we have created several opportunities in the community where our members have enjoyed work experience with local business including clothing companies and local cafes. We want to develop this further in 2023/24.
## **Down Syndrome Act**
Down Syndrome Cheshire want to continue to input into the call for evidence for the Down Syndrome Act when the guidance is published in 2023. We want to establish a member’s led board that captures the views of our members to feed into the work that the Government producing. We also want to develop relationships with Local Government to ensure that our voice members are heard with the local decision-makers.
## **Sustainability**
We recognise that that Grants and Trusts are becoming more and more competitive. In order for the Charity to be sustainable long into the future we want to establish a regular giving scheme that helps fund core costs for the future.
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO)
The trustees who served during the year and up to the date of signature of the financial statements were: J Duff
K Muncaster A Lewis P Hilditch S Tranter G Hulme K A Mattinson A Varela-Raynes
The role description of a new trustee is agreed at a Trustees meeting. The role is then advertised locally and nationally online. Interviews are conducted by 2 Trustees and CEO. The selected new trusteed needs to be approved by a unanimous vote at a trustees meeting. The new trustee is then appointed subject to references and DBS check
The trustees' report was approved by the Board of Trustees.
J Duff **Trustee**
K Muncaster **Trustee**
15 January 2024
- 3 -
## **DOWN SYNDROME CHESHIRE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF DOWN SYNDROME CHESHIRE**
I report to the trustees on my examination of the financial statements of Down Syndrome Cheshire (the charity) for the year ended 31 March 2023.
## **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 Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts 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 extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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.
Rebecca Ellams FCCA HLB House 68 High Street Tarporley Cheshire CW6 0AT
Dated: 23 January 2024
- 4 -
## **DOWN SYNDROME CHESHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and
legacies
**3**
64,121
-
Charitable activities
**4**
-
219,007
Investments
**5**
174
-
Other income
**6**
895
-
**Total income**
65,190
219,007
**Expenditure on:**
Charitable activities
**7**
70,848
243,788
**Net (outgoing)/incoming**
**resources before**
**transfers**
(5,658)
(24,781)
Gross transfers
between funds
(19,856)
19,856
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(25,514)
(4,925)
Fund balances at 1 April
2022
109,302
14,107
**Fund balances at 31**
**March 2023**
83,788
9,182|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
64,121
145,119
34,671
219,007
-
150,453
174
8
-
895
4,160
-
284,197
149,287
185,124
314,636
39,985
171,017
(30,439)
109,302
14,107
-
-
-
(30,439)
109,302
14,107
123,409
-
-
92,970
109,302
14,107|**Total**
**2022**
**£**
179,790
150,453
8
4,160|
|---|---|---|
|Donations and
legacies
**3**
Charitable activities
**4**
Investments
**5**
Other income
**6**
**Total income**
**Expenditure on:**
Charitable activities
**7**
**Net (outgoing)/incoming**
**resources before**
**transfers**
Gross transfers
between funds
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
Fund balances at 1 April
2022
**Fund balances at 31**
**March 2023**|||
|||334,411|
|||211,002|
|||123,409
-|
|||123,409
-|
|||123,409|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 5 -
## **DOWN SYNDROME CHESHIRE**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**16**
Unrestricted funds|**2023**
**£**
18
110,863
110,881
(37,749)|**£**
19,838
73,132
92,970
9,182
83,788
92,970|**2022**
**£**
52
182,778
182,830
(60,127)|**£**
706
122,703|
|---|---|---|---|---|
|||||123,409|
|||||14,107
109,302|
|||||123,409|
The financial statements were approved by the Trustees on 15 January 2024
J Duff **Trustee**
K Muncaster **Trustee**
- 6 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **Charity information**
Down Syndrome Cheshire is a Charitable Incorporated Organisation (CIO).
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (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 not to 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 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.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 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.
- 7 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **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 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 25% Reducing balance Computers 3 Years straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 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.
## **1.9 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.
- 8 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
**(Continued)**
## _**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.
## **1.10 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.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **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 Donations and legacies**
||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|
||**funds**|**funds**|**funds**||
||**2023**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|
|Donations and gifts|64,121|145,119|34,671|179,790|
- 9 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**3**
**Donations and legacies**
**Donations and gifts**
Community fundraising/donations
Corporate fundraising/donations
Funds transferred from Cheshire Down's
Syndrome Support Group
Assets transferred from Cheshire Down's
Syndrome Support Group|52,456
11,665
-
-
64,121|37,195
7,741
98,773
1,410
145,119|**(Continued)**
-
37,195
-
7,741
34,671
133,444
-
1,410
34,671
179,790|**(Continued)**
-
37,195
-
7,741
34,671
133,444
-
1,410
34,671
179,790|
|---|---|---|---|---|
|||||179,790|
- 10 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **4 Charitable activities**
||**Grants and**|**Grants and**|
|---|---|---|
||**Trusts**|**Trusts**|
||**2023**|**2022**|
||**£**|**£**|
|Grants and trusts|158,970|210,490|
|Less: deferred income|60,037|(60,037)|
||219,007|150,453|
|**Grants and trusts**|||
|National Lottery Comm Fund - Ed Adv|42,127|25,367|
|National Lottery Comm Fund - CEO|-|39,762|
|Westminster Foundation|-|5,240|
|Global Make Some Noise|15,000|29,960|
|Hargreaves Foundation|-|9,999|
|Peter Harrison Foundation|-|3,000|
|Adamson Trust|-|1,500|
|Anton Jurgens|-|3,000|
|Cheshire Community Foundation|1,486|5,568|
|Arthur Bate|491|-|
|Community Hub|12,065|-|
|Postcode Community Trust|20,827|-|
|NLAFA|6,667|-|
|D'Oyly Carte|1,167|-|
|Ashley Foundation|3,333|-|
|TAST|650|-|
|Cheshire East|267|-|
|Clothworkers|10,000|-|
|Marjory Boddy|3,875|-|
|Henry Smith|12,733|-|
|Spacehive|9,970|-|
|Card Factory Foundation|2,475|-|
|Baily Thomas|-|5,000|
|Cheshire Advocacy|750|5,000|
|Cheshire Community Foundation|-|14,586|
|Crewe Town Council|-|980|
|CWAC - Cheshire West1|-|2,275|
|CWAC - Cheshire West2|-|2,064|
|Douglas Arter|-|750|
|Groundwork|-|5,206|
|Howden Joinery|-|6,000|
|National Lottery Comm Fund - Family|-|9,861|
|Postcode Neighbourhood Trust|-|19,456|
|Robert Clutterbuck|-|1,000|
|Steve Morgan|15,089|7,916|
|The Williams Family|-|7,000|
||158,970|210,490|
- 11 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**4**|**Charitable activities**||**(Continued)**|
|---|---|---|---|
|**5**|**Investments**|||
|||**Unrestricted **|**Unrestricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Interest receivable|174|8|
|**6**|**Other income**|||
|||**Unrestricted **|**Unrestricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Other income|895|4,160|
- 12 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **7 Charitable activities**
||**Direct**|
**Direct**|
|---|---|---|
||**charitable**|
**charitable**|
||**expenditure**|**expenditure**|
||**2023**|**2022**|
||**£**|**£**|
|Staff costs|179,369|127,351|
|Activities|30,784|20,778|
|Advertising|1,990|9,267|
|Repairs and renewals|11,977|2,854|
|General expenses|2,538|1,074|
|Computer expenses|3,361|3,447|
|Heat and light|6,297|650|
|Merchandise|1,314|5,306|
|Printing, postage and stationery|4,577|1,186|
|Project support|7,400|10,500|
|Rent|20,490|5,400|
|Resources|-|864|
|Training|4,875|4,569|
|Subscriptions|3,761|1,010|
|Telephone and internet|2,055|1,840|
|Travel expenses|5,614|2,961|
||286,402|199,057|
|Share of support costs (see note 8)|26,321|10,365|
|Share of governance costs (see note 8)|1,913|1,580|
||314,636|211,002|
|**Analysis by fund**|||
|Unrestricted funds|70,848|39,985|
|Restricted funds|243,788|171,017|
||314,636|211,002|
- 13 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **8 Support costs**
|Staff costs
Depreciation
Bank fees
Fundraising
Insurance
Leasing
Recruitment costs
Audit fees
Legal and professional
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
9,320
-
2,345
-
-
-
14,139
-
517
-
-
-
-
-
-
1,715
-
198
26,321
1,913
26,321
1,913|**2023**
**£**
9,320
2,345
-
14,139
517
-
-
1,715
198
28,234
28,234|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
-
705
-
10
-
6,600
-
840
-
1,255
-
955
-
-
1,052
-
528
10,365
1,580
10,365
1,580|**2022**
**£**
-
705
10
6,600
840
1,255
955
1,052
528|
|---|---|---|---|---|
|||||11,945|
|||||11,945|
Governance costs includes payments to the independent examiners of £720 for the independent examination fees.
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Other pension costs|**2023**
**Number**
11
**2023**
**£**
185,693
2,996
188,689|**2022**
**Number**
8|
|---|---|---|
|||**2022**
**£**
125,224
2,127|
|||127,351|
There were no employees whose annual remuneration was more than £60,000.
- 14 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **11 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **12 Tangible fixed assets**
|**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
At 1 April 2022
-
1,411
Additions
1,948
19,529
At 31 March 2023
1,948
20,940
**Depreciation and impairment**
At 1 April 2022
-
705
Depreciation charged in the year
211
2,134
At 31 March 2023
211
2,839
**Carrying amount**
At 31 March 2023
1,737
18,101
At 31 March 2022
-
706
**13**
**Debtors**
**2023**
**Amounts falling due within one year:**
**£**
Trade debtors
18
**14**
**Creditors: amounts falling due within one year**
**2023**
**Notes**
**£**
Other taxation and social security
-
Deferred income
**15**
37,749
Other creditors
-
37,749|**Total**
**£**
1,411
21,477
22,888
705
2,345
3,050
19,838
706
**2022**
**£**
52
**2022**
**£**
(319)
60,037
409
60,127|
|---|---|
- 15 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **15 Deferred income**
|||||||**2023**|**2022**|
|---|---|---|---|---|---|---|---|
|||||||**£**|**£**|
|Other deferred income||||||37,749|60,037|
|Deferred income|is included in the financial||statements as|follows:||||
|||||||**2023**|**2022**|
|||||||**£**|**£**|
|Deferred income|is included within:|||||||
|Current liabilities||||||37,749|60,037|
|Movements in the year:||||||||
|Deferred income|at 1 April 2022|||||60,037|-|
|Released from previous periods||||||(60,037)|-|
|Resources deferred in the year||||||37,749|60,037|
|Deferred income|at 31 March 2023|||||37,749|60,037|
|**Restricted funds**||||||||
|The income funds of the charity include restricted funds||||comprising|the following unexpended balances of|||
|donations and grants held on trust for specific purposes:||||||||
||**Movement in**|**funds**||**Movement in funds**||||
||**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**resources**|**expended**|**1 April 2022**|**resources**|**expended**||**31 March 2023**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|National||||||||
|Lottery||||||||
|Comm Fund -||||||||
|Ed Adv|45,501|(40,270)|5,231|42,127|(56,242)|8,884|-|
|National||||||||
|Lottery||||||||
|Comm Fund -||||||||
|CEO|39,762|(15,880)|23,882|-|(19,569)|-|4,313|
|Westminster||||||||
|Foundation|5,240|(524)|4,716|-|(4,716)|-|-|
|Global Make||||||||
|Some Noise|29,960|(18,177)|11,783|15,000|(26,783)|-|-|
|Postcode||||||||
|Neighbourho||||||||
|od Trust|19,456|(19,466)|(10)|20,827|(24,805)|3,988|-|
|Hargreaves||||||||
|Foundation|9,999|(4,477)|5,522|-|(5,522)|-|-|
|Peter||||||||
|Harrison||||||||
|Foundation|3,000|(125)|2,875|-|(2,875)|-|-|
## **16 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
- 16 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**16**
**Restricted funds**
Deferred
income
Arthur Bate
Community
Hub
D'Oyly Carte
NLAFA
Ashley
Foundation
Steve Morgan
TAST
Cheshire
East
Cheshire
Community
Foundation
Clothworkers
Marjory
Boddy
Cheshire
Advocacy
Henry Smith
Spacehive
Adamson
Trust
Anton
Jurgens
Baily Thomas
Assura
Crewe Town
Council
CWAC -
Cheshire
West1
CWAC -
Cheshire
West2
Douglas Arter
Groundwork
Howden
Joinery
National
Lottery
Comm Fund -
Family
Robert
Clutterbuck
The Williams
Family
Other|(60,037)
-
-
-
-
-
-
-
-
-
-
-
7,916
(7,916)
-
-
-
-
14,586
(10,939)
-
-
-
-
5,000
(2,500)
-
-
-
-
1,500
(500)
3,000
(250)
5,000
(2,917)
5,568
(2,320)
980
(980)
2,275
(2,275)
2,064
(1,548)
750
(750)
5,206
(5,206)
6,000
(6,000)
9,861
(9,861)
1,000
(1,000)
7,000
(6,417)
14,537
(10,719)
185,124
(171,017)|(60,037)
-
-
-
-
-
-
-
-
3,647
-
-
2,500
-
-
1,000
2,750
2,083
3,248
-
-
516
-
-
-
-
-
583
3,818
14,107|60,037
-
491
(491)
12,065
(11,865)
1,166
(1,883)
6,667
(8,888)
3,333
(3,333)
15,089
(14,903)
650
(650)
267
(158)
1,485
(1,485)
10,000
(10,000)
3,875
(3,875)
750
(3,000)
12,733
(14,529)
9,970
(1,091)
-
(1,000)
-
(2,750)
-
(2,083)
-
(3,248)
-
-
-
-
-
(516)
-
-
-
-
-
-
-
-
-
-
-
(583)
2,475
(16,945)
219,007
(243,788)|**(Continued)**
-
-
-
-
-
200
717
-
2,221
-
-
-
-
186
-
-
-
109
-
3,647
-
-
-
-
2,250
2,500
1,796
-
-
8,879
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(10,652)
19,856
9,182|
|---|---|---|---|---|
- 17 -
## **DOWN SYNDROME CHESHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **16 Restricted funds**
## **(Continued)**
|**17**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2023**
**£**
**£**
Fund balances at 31
March 2023 are
represented by:
Tangible assets
19,838
-
Current assets/(liabilities)
63,950
9,182
83,788
9,182|**Total Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
19,838
706
-
73,132
108,596
14,107
92,970
109,302
14,107|**Total**
**2022**
**£**
706
122,703|
|---|---|---|
|||123,409|
## **18 Related party transactions**
There were no disclosable related party transactions during the year .
- 18 -