Charity registration number 100736
DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs Caroline Digney
Mrs Yvonne Curran
Mrs Marissa Mcshane
Mrs Joan McGuinness
Mrs Clara Reilly
(Appointed 9 February 2024)
Charity number
100736
Independent examiner
FPM Accountants Limited
Dromalane Mill
The Quays
Newry
Co. Down
Northern Ireland
8T35 8QS
Banker5
Ulster Bank Business Banking
11-16 Donegall Square East
Belfast
Co. Antrim
Northern Ireland
BT1 SUB

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial artivities
Balance sheet
Notes to the financial statements
8-15

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The trustees present their annual report and financial statements for the year ended 5 April 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note
note,note01 to the financial statements and comply with the charity's governing document, the Charities
(Northern Ireland) Act 2008 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 1021" (effective 1 January 2019).
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 Commission for Northern Ireland's guidance on public benefit, to ensure that the actuities
have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.
Income for the year of £61,163 12023: £33,837) was significantly higher than the previous year. DFIB was able
to increase fundraising activities, and apply for project specific grant funding.
At the year-end DRB had cash of £51,966 and is well-placed to continue with its charitable activities.
New parents and their families continue to join DRB and there are currently 65 members.
DRB continued with weekly classes in speech,. drama- movement; cycling and numicon for its members and
began occupational therapy based activity classes. 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.
DR8 held its children's annual Summer Scheme for juniors and seniors with week long activities to promote
health and wellbeing as well as fun trips and social activities, which included a visit to an outdoor activity
centre and a well-being workshop.
Regular meetings were held for parents with a variety of speakers relevant to Down Syndrome. FurtlErmore,
DRB organised well-being events for parents.
During the year DRB held large events- a gala ball and a Christmas dinner.
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 at least six month's expenditure. The trustees considers 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 fvnds may be
raised. This level of reseNes has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisf led that systems are
in place to mitigate exposure to the major risks.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR EIVDED 5 APRIL 2024
Structure, governance and management
In setting our objectives and planning our activities for the year the trustees have given careful consideration
to the Charity Commission for Northem 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
(Resigned 9 February 2024)
Mrs Caroline Digney
Mrs Yvonne Curran
Mr Douglas Martin
Mrs Marissa Mcshane
Mrs Joan McGuinness
Mrs Clara Reilly
{Resigned 9 February 2024)
(Appointed 9 February 2024)
The trustees, report was approved by the Board of Trustees.
Mrs Caroline Digney
Co Chair
Dated.. 10 July 2024
Mrs Yvonne Curran
Co Chair
Dated=I0 July 2024

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 5 APRIL 2024
The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting
Practice).
The Law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of tIE incoming
resources and application of resources, including the income and expenditure, of the charity for that year.
In preparing these financial statements, the trustees are required to-.
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
prepare the financial statements on the going concem basis unless it is inappropriate to presurrE that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply
with the Charities Act {Northern Ireland) 2008. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 ststements of Down Right Brilliant {Newry and Mourne
Down's Syndrome Support Group) (the charity) for the year ended 5 April 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 relevant legislation.
Having satisfied myself that the financial statements of the charity are not required to be audit&l and are eligible for
independent examination, I report in respect of my examination of the charity's financial statements carried out
under section 65 of the Charities Act (Northem Ireland) 2008 (the 2008 Act). In carrying out my exanination I have
followed all the applicable Directions given by the Charity Comrnission under section 65(9)Ib} of the 2008 Act.
We report in respect of my examination of the charitys financial ststements.
Independent examiner's statement
Your attention is drawn to the fart that the charity has prepared financial statements in aCcOrda￿e with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Fiepublic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. Statement 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.

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)
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..
Accounting records 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
accou nt5.
We have no concerns and have com
should be drawn in this report in or
cross no other matters in connection with the examination to wlich attention
to enable a proper understanding of the financial statements to be reached.
Fear
l Mccormack FCA
For, and on behalf of,
FPM Accountants Limited
Chartered Accountants
Statutory Auditors
Dromalane Mill
The Quays
Newry
Co. Down
BT35 8QS
Northern Ireland
Dated.. 10 July 2024

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unrestricted Restricted
funds
funds
2024
2024
Totsl Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Note5
Income from..
Donations and legacies
Other trading activities
21.743
9,497
29.923
51.666
9.497
19,624
13.713
500
20,124
13,713
Total income
31,240
29.923
61.163
33.337
500
33,837
enditure on:
Charitable activities
37.498
29.923
67.421
28,852
19,307
48,159
Net movement in funds
(6,258)
{6.258)
4,485
(18,807)
(14,322)
Fund balances at 6
April 2023
50.538
50,538
46,053
18,807
64,860
Fund balances at 5
April 2024
44.280
44.280
50.538
50,538
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 T5APR/L 2024
2024
2023
Notes
Current a55etS
Debtors
Cash at bank and in hand
60
51.966
50,549
52.026
50,549
Creditors: amounts falling due within
one year
10
17,746)
(11)
Net current assets
44,280
50,538
Net assets excluding pension liability
44,280
50,538
The funds of the charity
Unrestricted funds
44,280
50,538
44,280
50,538
The financial statements were approved by the trustee5 on 10 July 2024
Mrs Caroline Digney
Co Chair
Mrs Yvonne Curran
Co Chair

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS
FOR fHE YEAR ENDED 5 APRIL 2024
Accounting policies
Charity information
Down Right Brilliant (Newry & Mourne Down's Syndrome Support Group) meets the definition of a public
benefit entity under FRS 102.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities: Statement ol
Recommended Practice applicable to charities preparing their accounts in accordance with the Financk31
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" las amended for accounting
periods commencing from l 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 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
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
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 concem 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 hwe been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipL Other donations are recognised once the charity has been
notified of the donation, unless performance conditians 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.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 5 APRIL 2024
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 amoLJnt is not known. th@ l@gacy is
treated as a contingent asset.
1.5 Expenditure
Expenditure is recognised once there 15 a legal or constructive obligation to make a payment to a third
paty,it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings=
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services 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.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle
on a net basis or to realise the asset and settle the liability simultaneously.
Basic f
Inancial 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 RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 5 APRIL 2024
Accounting policies
(Continued)
Inancial liabilittes
Basic financial liabilities, including creditors and bank loans are inrtially recognised at transaction price
unle55 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 operation5 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 finanaal liabilit￿5
Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or
cancelled.
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's 5eNices
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￿ts,
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.

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
Restricted
funds
Total
2024
2024
2024
2023
2023
2023
Donations
21,743
29,923
51,666
19.624
500
20,124
21,743
29,923
51,666
19,624
500
20,124
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
9,497
13,713

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 5 APRIL 2024
Charitable activities
Expenditure
2024
Expenditure
2023
Other Workshops
Youth Club and Summer Scheme
Venue Hire
Outings
Printing
Movement / Drama l Music
Equipment
Sundry Expenses
Wages
Training
Bank Charges
1,987
7,974
7,080
8,430
10.074
8.424
241
3.285
551
779
10.313
560
3,169
356
2,246
18,680
224
67.421
48,159
Analysis by fund
Unrestricted funds
Restricted funds
37,498
29.923
28,852
19,307
67.421
48,159
Trustees
None of the trustees (or any persons connected wth them) received any remuneration or benefits from
the charity during the year.
Employees
The average number of employees during the year was..
2024
Number
2023
Number

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 5 APRIL 2024
Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
24,102
18,680
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable
purposes.
Debtors
2024
2023
Amounts falling due within one year.
Other debtors
60
10 Creditors: amounts falling due within one year
2024
2023
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
319
5,512
1,885
30
7.746
A liability of £31912023: £11) exists in respect of PAYE at the year end.
11 Deferred income
2024
2023
Arising from Unspent Grants
5,512

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 5 APRIL 2024
11 Deferred income
(Continued)
Deferred income is included in the financial statements as follows..
2024
2023
Deferred income is included within:
Current liabilities
5,512
Movements in the year.
Deferred income at 6 April 2023
Resources deferred in the year
5.512
Deferred income at 5 April 2024
5,512
12 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
Incorning
Resources
Balance at
resources
expended 5 April 2024
Balance at
6 Awil 2023
ABBIE
Trueman Trust
Northern Bank
Stafford Trust
Ulster Garden Villages
Other Grants
1.320
3.750
2.403
3,000
s.000
3,000
1,450
{1,320)
{3,750)
{2,403}
{3,000}
{5,0001
{3,0001
{1,450}
29.923
(29,9231

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME
SUPPORT GROUP)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
13 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 6 Aprbl
2023
Incoming
resources
Resources
expended
At 5 April
2024
General funds
50,538
31,240
(37,498)
44,280
Previous year:
At 6 April
2022
Incoming
resources
Resources
expended
At 5 April
2023
General funds
46.053
33,337
{28,852)
50,538
14 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).