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2024-03-31-accounts

Charity registration number 1192916 (England and Wales)

DOWN SYNDROME CHESHIRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 (England and Wales) 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 - 19

DOWN SYNDROME CHESHIRE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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

This financial year, our primary focus was on securing funding for existing projects and expanding services to support our 18+ cohort. Charities have faced a challenging financial landscape, marked by a reduction in grant availability and fewer grant and trust providers. To address this, we revisited our financial sustainability strategy, developing new revenue streams to reduce our reliance on grants and trusts.

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

Achievements and performance

Service Growth: Employability and Enterprise

In the past year, we prioritised supporting adults with Down syndrome into employment and enterprise opportunities. With only 4.8% of adults with learning difficulties in paid employment (as reported by the British Association of Supported Employment in 2022), we find this figure unacceptable. In response, we hired an Employability and Enterprise worker who secured paid employment for six members and supported another to launch their own business. This equates to 8% of our adult membership—an encouraging start that we aim to grow significantly in the coming years.

Overall Growth

Despite financial challenges, we maintained and expanded our impact:

Awards

This year, we received nominations for:

Community Fundraising

Our community fundraising efforts included:

DOWN SYNDROME CHESHIRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Grants and Trusts

We secured funding from notable providers, including the Moulding Foundation, Albert Gubay Trust, and the National Lottery Reaching Communities fund, which will support our “Hear My Voice” project for the next five years.

Champions Clubs: Enhancing Sustainability

In response to declining grant opportunities, we launched two Champions Clubs to bolster long-term sustainability:

  1. 213 Champions Club: Aiming for 213 individuals to donate £21.30 monthly, generating £55,000 annually.

  2. Business Champions Club: Targeting 21 businesses to donate £2,130 annually, raising £45,000 yearly.

National Advocacy: The Down Syndrome Act

This year, we established the # IChooseBoard, led by adults with Down syndrome, to guide both the charity and national Down syndrome policy.

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.

Priorities for 2024/2025

  1. Employability: Expand the Employability and Enterprise program to secure more paid employment opportunities for members.

  2. Business Partnerships: Strengthen relationships with national and local businesses to grow Champion Club memberships and create job opportunities.

  3. National Influence: Build on # IChooseBoard’s advocacy by working with local MPs and supporting members’ participation in the All-Party Parliamentary Group (APPG) for Down Syndrome.

  4. Governance Review: Strengthen governance by updating policies, recruiting new trustees (including parents of children with dual diagnoses and experts in fundraising, volunteering, and business).

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO)

DOWN SYNDROME CHESHIRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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

New trustee roles are defined at trustee meetings, advertised locally and nationally, and filled following interviews by two trustees and the CEO. Appointments require a unanimous trustee vote, references, and DBS clearance.

The trustees' report was approved by the Board of Trustees.

J Duff K Muncaster Trustee Trustee

17 December 2024

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 2024.

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.

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

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 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 the financial 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 extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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.

Rebecca Ellams FCCA HLB House 68 High Street Tarporley Cheshire CW6 0AT

Dated: 17 December 2024

DOWN SYNDROME CHESHIRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
76,528
500
Charitable activities
4
-
208,263
Investments
5
777
-
Other income
6
20,395
-
Total income
97,700
208,763
Expenditure on:
Charitable activities
7
107,172
203,544
Total expenditure
107,172
203,544
Net income/(expenditure)
(9,472)
5,219
Transfers between
funds
3,660
(3,660)
Net movement in
funds
9
(5,812)
1,559
Reconciliation of funds:
Fund balances at 1 April 2023
83,788
9,182
Fund balances at 31 March
2024
77,976
10,741		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
77,028
64,121
-
208,263
-
219,007
777
174
-
20,395
895
-
306,463
65,190
219,007
310,716
70,848
243,788
310,716
70,848
243,788
(4,253)
(5,658)
(24,781)
-
(19,856)
19,856
(4,253)
(25,514)
(4,925)
92,970
109,302
14,107
88,717
83,788
9,182		 Total
2023
£
64,121
219,007
174
895
284,197
314,636
314,636
(30,439)
-
(30,439)
123,409
92,970

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

DOWN SYNDROME CHESHIRE

BALANCE SHEET

AS AT 31 MARCH 2024

2024
Notes
£
Fixed assets
Tangible assets
13
Current assets
Debtors
14
4,131
Cash at bank and in hand
224,370
228,501
Creditors: amounts falling due within
one year
15
(163,004)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
18
Unrestricted funds
19		 £
23,220
65,497
88,717
10,741
77,976
88,717		 2023
£
18
110,863
110,881
(37,749)		 £
19,838
73,132
92,970
9,182
83,788
92,970

The financial statements were approved by the trustees on 17 December 2024

J Duff Trustee

K Muncaster Trustee

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 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.

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 76,528 500 77,028 64,121 - 64,121

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
Community
fundraising/donations
66,840
-
Corporate
fundraising/donations
9,688
500
76,528
500		 Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
(Continued)
66,840
52,456
-
52,456
10,188
11,665
-
11,665
77,028
64,121
-
64,121		 Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
(Continued)
66,840
52,456
-
52,456
10,188
11,665
-
11,665
77,028
64,121
-
64,121
64,121

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Grants and Grants and
Trusts Trusts
2024 2023
£ £
Grants and trusts 208,263 158,970
Less: deferred income - 60,037
208,263 219,007
Grants and trusts
National Lottery Comm Fund - Ed Adv 63,645 42,127
Global Make Some Noise - 15,000
Grace Trust 1,000 -
Dance - Sports England 3,750 -
Forest School - Alpkit 250 -
Family Activities 5,000 -
Cheshire Community Foundation - 1,486
Arthur Bate 982 491
Community Hub 2,500 12,065
Postcode Community Trust 4,165 20,827
NLAFA 3,333 6,667
D'Oyly Carte 2,333 1,167
Ashley Foundation - 3,333
TAST - 650
Cheshire East - 267
Clothworkers - 10,000
Marjory Boddy - 3,875
Henry Smith 38,433 12,733
Spacehive - 9,970
Card Factory Foundation - 2,475
Garfield Weston 6,250 -
Cheshire Advocacy 4,750 750
Masonic Trust 1,667 -
Dance - February Foundation 3,000 -
Dance Macclesfield - Cheshire East 2,936 -
Defibulator 2,500 -
Drama - Earl of Chester 2,750 -
Employability - Health Lottery 7,853 -
Employability Council - Cheshire Community 4,407 -
Holiday Club - HAF CWAC 6,580 -
The Moulding Foundation - Passes 5,000 -
Bailey Thomas - S&L 5,000 -
Steve Morgan 30,179 15,089
208,263 158,970

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 777 174
6 Other income
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 20,395 895

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 144,080 179,369
Activities 31,729 30,784
Advertising 3,121 1,990
Repairs and renewals 2,836 11,977
General expenses 2,801 2,538
Computer expenses 4,399 3,361
Heat and light 13,686 6,297
Merchandise 872 1,314
Printing, postage and stationery 3,606 4,577
Project support 166 7,400
Rent 19,804 20,490
Training 4,298 4,875
Subscriptions 1,863 3,761
Telephone and internet 1,531 2,055
Travel expenses 6,965 5,614
241,757 286,402
Share of support and governance costs (see note 8)
Support 63,386 26,321
Governance 5,573 1,913
310,716 314,636
Analysis by fund
Unrestricted funds 107,172 70,848
Restricted funds 203,544 243,788
310,716 314,636

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Support costs allocated to activities

8
Support costs allocated to activities
Staff costs
Depreciation
Fundraising
Insurance
Governance costs
Analysed between:
Charitable activities
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2024
£
40,041
7,837
14,070
1,438
5,573
68,959
68,959
2024
£
2,000
7,837		 2023
£
9,320
2,345
14,139
517
1,913
28,234
28,234
2023
£
1,715
2,345

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:

Employment costs
Wages and salaries
Other pension costs		 2024
Number
11
2024
£
177,135
6,986
184,121		 2023
Number
11
2023
£
185,693
2,996
188,689

There were no employees whose annual remuneration was more than £60,000.

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

12 Taxation

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

13 Tangible fixed assets

Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2023
1,948
20,939
Additions
-
11,221
At 31 March 2024
1,948
32,160
Depreciation and impairment
At 1 April 2023
211
2,840
Depreciation charged in the year
434
7,403
At 31 March 2024
645
10,243
Carrying amount
At 31 March 2024
1,303
21,917
At 31 March 2023
1,737
18,101		 Total
£
22,887
11,221
34,108
3,051
7,837
10,888
23,220
19,838
14
Debtors
Amounts falling due within one year:
Trade debtors
15
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Other creditors
16
Deferred income
Other deferred income		 2024
£
4,131
2024
£
2,088
160,420
496
163,004
2024
£
160,420		 2023
£
18
2023
£
-
37,749
-
37,749
2023
£
37,749

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16
Deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 (Continued)
2024
2023
£
£
160,420
37,749
37,749
60,037
(37,749)
(60,037)
160,420
37,749
160,420
37,749
2024
2023
£
£
6,986
2,996

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at
1 April 2022 resources expended 1 April 2023 resources expended 31 March 2024
£ £ £ £ £ £ £ £ £
National Lottery Comm Fund - Ed Adv 5,231 42,127 (56,242) 8,884 - - - - -
National Lottery Comm Fund - CEO 23,882 - (19,569) - 4,313 63,645 (59,182) (8,776) -
Westminster Foundation 4,716 - (4,716) - - - - - -
Global Make Some Noise 11,783 15,000 (26,783) - - - - - -
Postcode Neighbourhood Trust (10) 20,827 (24,805) 3,988 - 4,165 (1,008) (3,157) -
Hargreaves Foundation 5,522 - (5,522) - - - - - -
Peter Harrison Foundation 2,875 - (2,875) - - - - - -
Deferred income (60,037) 60,037 - - - - - - -
Arthur Bate - 491 (491) - - 982 (951) - 31
Community Hub - 12,065 (11,865) - 200 2,500 (2,700) - -
D'Oyly Carte - 1,166 (1,883) 717 - 2,333 (1,818) (515) -
NLAFA - 6,667 (8,888) 2,221 - 3,333 (1,588) (1,745) -
Ashley Foundation - 3,333 (3,333) - - - - - -
Steve Morgan - 15,089 (14,903) - 186 30,179 (25,449) (186) 4,730
TAST - 650 (650) - - - - - -
Cheshire East - 267 (158) - 109 - (6) (103) -
Cheshire Community Foundation 3,647 1,485 (1,485) - 3,647 - - (3,647) -
Clothworkers - 10,000 (10,000) - - - - - -
Marjory Boddy - 3,875 (3,875) - - - - - -
Cheshire Advocacy 2,500 750 (3,000) 2,250 2,500 4,750 (1,750) (4,750) 750
Henry Smith - 12,733 (14,529) 1,796 - 38,433 (35,688) (1,796) 949
Spacehive - 9,970 (1,091) - 8,879 - (8,879) - -
Adamson Trust 1,000 - (1,000) - - - - - -

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

Restricted funds
Anton Jurgens
Baily Thomas
Assura
Masonic Trust
Dance-February Foundation
CWAC - Cheshire West2
Dance Macclefield - Cheshire East
Defibulator
Drama - Earl of Chester
Employability - Health Lottery
Employability Council - Cheshire Community
The Williams Family
Holiday Club - HAF CWAC
The Moulding Foundation - passes
Baily Thomas - S&L
Garfield Weston
Grace Trust
Dance - Sports England
Employability - Bentley
Forest School - Alpkit
Golf Day
Family Activities
Other		 2,750
2,083
3,248
-
-
516
-
-
-
-
-
583
-
-
-
-
-
-
-
-
-
-
3,818
14,107		 -
(2,750)
-
(2,083)
-
(3,248)
-
-
-
-
-
(516)
-
-
-
-
-
-
-
-
-
-
-
(583)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,475
(16,945)
219,007
(243,788)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19,856		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(10,652)
9,182		 -
-
-
-
-
-
1,667
(1,616)
3,000
(3,021)
-
-
2,936
(5,096)
2,500
(2,500)
2,750
(2,900)
7,853
(12,649)
4,407
(4,493)
-
-
6,580
(6,680)
5,000
(5,000)
5,000
(5,759)
6,250
(8,109)
1,000
(980)
3,750
(3,587)
500
(457)
250
-
-
(432)
5,000
(1,246)
-
-
208,763
(203,544)		 (Continued)
-
-
-
-
-
-
-
51
21
-
-
-
2,160
-
-
-
150
-
4,796
-
86
-
-
-
100
-
-
-
759
-
1,859
-
-
20
-
163
-
43
-
250
432
-
-
3,754
10,652
-
(3,660)
10,741		 (Continued)
-
-
-
-
-
-
-
51
21
-
-
-
2,160
-
-
-
150
-
4,796
-
86
-
-
-
100
-
-
-
759
-
1,859
-
-
20
-
163
-
43
-
250
432
-
-
3,754
10,652
-
(3,660)
10,741
10,741

DOWN SYNDROME CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

19 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 Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 83,788 97,700 (107,172) 3,660 77,976
Previous year: At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
General funds 109,302 65,190 (70,848) (19,856) 83,788
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 23,220 - 23,220
Current assets/(liabilities) 54,756 10,741 65,497
77,976 10,741 88,717
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 March 2023:
Tangible assets 19,838 - 19,838
Current assets/(liabilities) 63,950 9,182 73,132
83,788 9,182 92,970

20 Analysis of net assets between funds

21 Related party transactions

There were no disclosable related party transactions during the year .