Charity Re9lStration No. 100736
DOWN RIGHT BRILLIANT (NEWRY AND MOURNE
DOWN'S SYNDROME SUPPORT GROUP)
ANNUAL REPORT AND UNAUDITED FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs Karen Martin
Mrs Caroline Digney
Mrs Yvonne Curran
Mr Douglas Martin
Mrs Marissa Mcshane
{Appointed 20 October
2022)
Mrs Joan McGuinness
Charity number
100736
Independent examiner
FPM Accountants Ltmited
Dromalane Mill
The Quays
Newry
Co. Down
Northern Irelar
BT35 8QS
Bankers
Ulster Bank Business Banking
11-16 Donegall Square East
Belfast
Co. Antrirn
Northern IrelarKI
BTI SUB

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
CONTENTS
Page
Trustees. report
Independent examinef's report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-12

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
TRUSTEES, REPORT
FOR THE YEAR ENDED 5 APRIL 2023
The trustees present their report and financial statements for the year ended 5 April 2023.
Objectives and activities
The purpose of the Down Right Brilliant {"DRB") is=
To establish and run a non-profit organisation in the Newry & Mourne area to encourage people with
Down Syndrome to achieve their full potential
To promote the integration of people with Down Syndrome within the local community
To provide support and assistance to all parents of children with Down Syndrome
To provide appropriate support and information to new parents of babies with Down Syndrome
In setting our objectives and planning our activities for the year the trustees have given careful consideration
to the Charity Commi55ion for Northern Ireland's guidance on public benefit, to ensure that the actwities
have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.
Income for the year of £33,837 {2022.' £13,799) was significantly higher than the previous yeai. DRB was able
to increase fundraising activities, following the pandemic-related restrictions of the previous two financial
years.
At the year-end DRB had cash of £50,549 and is well-placed to continue with it5 charitable activities.
New parents and their families continue to join DRB and there are currently 60 members.
DRB continued with weekly speech and drama classes for its members. DRB also operated its weekly youth
club for Junior and Senior members and their siblings, with activities including arts and crafts, exercise,
dance and film nights. Furthermore, DRB held its children's Summer Scheme which included a visit to an
outdoor activity centre and a well-being workshop.
Regular meetings were held for parent5 With a variety of speakers relevant to Down Syndrome. Furt￿rMore,
DR8 organised well-being events for parents.
During the year DRB held three large events.. a gala ball, a Christmas dinner and a fashion show.
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 be￿een three and six month's expenditure. The trustees
considers that reserves at this level will ensure thal in the event of a significant drop In funding. they will be
able to continue the charity's current activities while consideration 15 given to ways in which additional funds
may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity 15 exposed, and are satisfied that systems are
in place to mitl9ate exposure to the major risks.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
TRUSTEES. REPORT (CONTINUED)
FOR fHE YEAR ENDED S APRIL 2023
Structure, governance and management
In setting our objectives and planning our activities for the year the tnjstees have given careful consideration
to the Charity Commission for Northern Ireland's guidance on public benefit. to ensure that the actwities
have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.
The trustees who served during the year and up to the date of signature of the financial statements were..
Mrs Karen Martin
Mrs Caroline Digney
Mrs Yvonne Curran
Mr Douglas Martin
Mrs Marissa Mcshane
Mrs Joan McGuinness
Mrs Mary McAleenan
(Appointed 20 October 20221
(Resigned 20 October 2022)
The trustees, report was approved by the Board of Trustees.
Mr5 Yvonne Curran
Trustee
Dated: 18 October 2023

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S
SYNDROME SUPPORT GROUP)
We report to the trustees on our examination of the financial statements of Down Right Brilliant (Newry and Mourne
Down's Syndrome Support Group) (the charity) for the year ended 5 April 2023.
Responsibilitie5 and basis of report
As the trustees of the charity you are responsible for Ihe preparation of the financial statements In accordance with
thp rpqiiirpmpnts nf relp.vant Ip.gislation.
Having satisfied myself that the financial statements of the charity are not required to be audit￿ and are eligible for
independent examination, I report in respect of my examination of the charity's fi'nancial statements carried out
under section 65 of the Charities Act {Northern Ireland) 2008 (the 2008 Act). In carrying out my ex￿InatIon I have
followed all the applicable Directions given by the Charity Commission under section 65191(bl of the 2008 Act.
We report in respect of rny examination of the charity's financial statements.
Independent examinèr's statement
Your attention is drawn to the fact that the charity has prepared financial statement5 in acCOrda￿e with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
iri Ilie UK diid Répoblii of Ii'eiand IFR) 1021 iri Pi eferen¥e to the A￿c¢u1￿1n9 and P.eport ng by Charities.. Ctatement of
Recommended Practice.
We 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.
We have completed our examination. We confirm that no matters have come to our attention in connection with the
examination giving us cause to believe that in any material respect..

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S
SYNDROME SUPPORT GROUP)
Accounting record5 were not kept in respect of the charity. or
The financial statements do not accord with those records,. or
The financial statements do not comply with the applicable requirements concerning the form and content of
accounts.
We have no concerns and
should b drawn in this re
ave come across no other matters in connection with the examination to wFich attention
rt in order to enable a proper understanding of the financial statements to be reached.
Fear
l Mccormack FCA
For, and on behalf of,
FPM Accountants Limlted
Chartered Accountants
Statutory Auditors
Dromalane Mill
The Quays
Newry
Co. Down
BT35 8QS
Northern Ireland
Dated.. 18 October 2023

DOWN RIGHT BRILLIANT {NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED S APRIL 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Notes
Incomè from:
Donations and legacies
Other trading activities
19,624
13.713
5(M)
20,124
13.713
13,799
13,799
Total income
33,337
500
33,837
13,799
13,799
end5ture on;
Chafltable activities
28.853
19.307
48,160
16.583
1,955
18,538
Gross transfers
between fund5
Net movement in funds
(17,242)
120,0261
17,242
15,287
4.484
118.8071
14,323
(4,739)
Fund balances at 6
April 2022
46,054
18,807
64,861
66,080
3,520
69,600
Fund balances at 5
April 2023
50,538
50,538
46,054
18,807
64,861
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
BALANCE SHEET
ASA T5 APRIL 2023
2023
2022
Notes
Current assets
Cash at bank and in hand
50.549
65,110
Credltors: amounts falling due within
one year
(111
1249)
Net current assets
50,538
64,861
Incom• funds
Restricted funds
Unrestricted funds
18,807
46,054
50.538
50,538
64,861
The financial statements were approved by the Trustees on 18 Octobef 2023
Mrs Yvonne Curran
Trustee

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2023
Accounting policies
Charity infomiation
Down Right Brilliant {Newry & Mourne Down's Syndrome Support Group) meets the definition of a publc
benefit entity under FRS 102.
1.1 Accounting convention
The financial statements have been prepared in accordance with the chanty's governin9 document, the
Charities Act {Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Statement ol
Recommended Practice applicable to charities PTeparin9 their accounts in accordance with the Financb31
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. las arnended for accounting
periods commencing from l January 2019). The charity 15 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 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statement5 are prepared in sterling, which is the hjnctional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the histortcal 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 discietion of the trustees in furtherance of their charitable
objectives.
Restncted fund5 are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted fund5 are set out in the notes to the financial statements.
Endowment funds are subject to specifi'c conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is lega15y 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 th"d or deed5 of covenant is recognised at the
time of the donation.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED S APRIL 2023
Accounting policies
(Continued)
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.
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 meaSu￿d
reliably. Expenditure is cla55ified under the following activity headings-.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and seNices for its beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to SUPPOrt them.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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.
Basic financial assets
8asic financial assets, which include debtors and cash and bank balance5, 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 liabllltles
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 clbssified
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 no¢ they are presented as non-current liabilities. Trade creditors are recogni5ed
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.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Accounting policies
(Continued)
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee'5 seNices
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.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgem￿t$.
estimates and a55umptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated 355umptions 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
Ilidl ygiiu¢J, ui li I 11 ie yei iuJ uf tliè I'evision and future periods where the revision affects both currcnt and
future periods.
Donations and le9a¢ies
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
Total
2023
2023
2023
2022
2022
Donations
Donated goods and services
19.6?4
50n
20,12a
13,719
80
80
19.624
500
20,124
13,799
13,799

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED S APRIL 2023
Other trading activities
Unrestricted
funds
Total
2023
2022
Fundraising events
13,713
Charitable a¢tivities
Expenditure
2023
Expenditure
2022
Speech Therapy
Drama
Other Activities
Room Hire
Outings
Equipment
Sundry Expenses
Wages
Bank Charges
570
2,599
7.975
7,080
8,430
356
2,246
18,680
224
546
1,894
6,670
331
3.497
5.460
140
48.160
18,538
Anatysis by fund
Unrestricted funds
Restricted funds
28.853
19,307
16,583
1,955
48.160
18,538
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from
the charity during the year.
10-

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Employees
The average number of employees during the year was-.
2023
Number
2022
Number
Employment costs
2023
2022
Wages and salaries
18.680
5,460
Creditors: amounts falling due within one year
2023
2022
Other taxation and social security
249
A liability of £11 {2022.' £249) exists in respect of PAYE at the year end.
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balance5
of donations and grants held on trust for specific purposes=
Movement in funds
Incoming
Resources
Balantè at
r¢sources
expended S Aprll 2023
Balanc• •t
6 April 2022
Lightbody Foundation
The Community Foundation
Garfield Weston
Awards for All
Warrenpoint Port
7,139
1,565
588
9.515
7,139
1.565
588
9.515
500
500
18.807
500
19,307
11

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR fHE YEAR ENDED S APRIL 2023
10 Analysis of net assets between funds
Unrestricted Restricted
funds
fvnds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Totsl
2023
2022
Fund balances at 5
April 2023 are
represented by..
Current assets/lliabilities)
46,054
18,807
50,538
66,080
3,520
64,861
46,054
18,807
50,538
66,080
3,520
64,861
1 l Related party transactions
There were no disclosable related party transactions durin9 the year12022 - none).
12-