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← Down Right Brilliant (Newry and Mourne Down's Syndrome Support Group)

2025-04-05-annual-return

Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

Charity registration number 100736 (Northern Ireland)

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED5 APRIL 2025

Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

LEGAL AND ADMINISTRATIVE INFORMATION

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|||||||| |---|---|---|---|---|---|---| |Trustees|Mrs|Caroline|Digney| |Mrs|Yvonne|Curran| |Mrs|Joan|McGuinness| |Mrs|Ciara|Reilly| |Mrs|Laura|Devine|(Appointed|21|November|2024)| |Mr|Chris|Devine|(Appointed|21|November|2024)| |Mrs|Marissa|McShane|(Resigned|17|October|2024)| |Charity|number|(Northern|Ireland)|100736| |Independent|examiner|AAB|Group Accountants|Limited| |Dromalane|Mill| |The|Quays| |Newry| |Co.|Down| |Northern|Ireland| |BT35|8QS| |Bankers|Ulster Bank|Business|Banking| |11-16|Donegall|Square|East| |Belfast| |Co.|Antrim| |Northern|Ireland| |BT1|5UB|

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements for the year ended 5 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities (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 102)" (effective 1 January 2019).

Objectives and activities

The purpose of the Down Right Brilliant (“‘DRB’) is:

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 activities have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.

Income for the year of £51,083 (2024: £61,163) was significantly higher than the previous year. DRB was able to increase fundraising activities, and apply for project specific grant funding.

At the year-end DRB had cash of £45,257 (2024: £51,966) and is well-placed to continue with its charitable activities.

DRB continues to welcome new families, with membership currently standing at 62. We are proud to see our community grow and thrive.

Throughout the year, DRB delivered a comprehensive programme of weekly classes for members, including, Symbol Speech Club; Occupational Therapy; Yoga and Movement; and Numicon-based Numeracy Support.

In addition, our weekly Youth Club remained a popular fixture for both Junior and Senior members and their siblings. Activities included arts and crafts, physical exercise, dance sessions, and film nights. Seasonal events were also celebrated, such as a Spooky Disco for Halloween and a Festive Christmas Party, which were well attended and greatly enjoyed. Our Annual Summer Scheme provided a week-long programme for Junior and Senior members, designed to promote social interaction, health, wellbeing, and fun. Highlights included trips to an open farm, an outdoor activity centre, and a sports day. DRB also organised a successful family trip to Tayto Park, which was a memorable experience for all involved. To support our older members, we introduced new social outings for our 18+ group, aimed at fostering inclusion, independence, and peer connection.

DRB hosted its Annual Christmas Party, bringing together families for a joyful celebration. We also marked World Down Syndrome Day with a special family event, attended by the NUDDC Mayor. Senior members addressed the group with heartfelt messages, making the occasion particularly meaningful.

Regular parent meetings were held, featuring guest speakers on topics relevant to Down Syndrome. We also hosted two dedicated parent events, including Go -Karting for dads and a Christmas wreath-making workshop for mums. These initiatives have helped strengthen our parent community and build lasting relationships.

At the year-end DRB had cash of £45,257 (2024: £51,966) and is well-placed to continue with its charitable activities.

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

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 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 is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

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 Northern Ireland's guidance on public benefit, to ensure that the activities 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 Caroline Digney

Mrs Yvonne Curran

Mrs Joan McGuinness

Mrs Ciara Reilly

Mrs Laura Devine (Appointed 21 November 2024)

Mr Chris Devine (Appointed 21 November 2024)

Mrs Marissa McShane (Resigned 17 October 2024)

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

eal Qa Mrs Caroline Digney Co Chair

Dated: 16 October 2025

Y 2— Mrs Yvonne Curran Co Chair Dated:16 October 2025

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

FOR THE YEAR ENDED 5 APRIL 2025

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 the 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:

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.

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 the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient 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 and the provisions of the trust deed. 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.

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

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 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of relevant legislation.

Having satisfied myself that the financial statements of the charity are not required to be audited and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 65 of the Charities Act (Northern Ireland) 2008 (the 2008 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 65(9)(b) of the 2008 Act.

We report in respect of my examination of the charity’s financial statements.

Independent examiner's statement

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.

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.

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AA6FE10F7450

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:

1 Accounting records were not kept in respect of the charity; or

We 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.

Feargal McCormack FCA

For, and on behalf of,

AAB Group Accountants Limited Accountants Statutory Auditor Dromalane Mill The Quays Newry Co. Down BT35 8QS Northern Ireland Dated: ...19 November 2025

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted
Restricted
Total
Unrestricted
Restricted		 Unrestricted
Restricted
Total
Unrestricted
Restricted		 Unrestricted
Restricted
Total
Unrestricted
Restricted		 Unrestricted
Restricted
Total
Unrestricted
Restricted		 Unrestricted
Restricted
Total
Unrestricted
Restricted		 Unrestricted
Restricted
Total
Unrestricted
Restricted		 Total Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
Notes
£
£
£
£
£		 2024
£
Income from:
Donations and legacies 3
20,605		 -
20,605
21,743		 - 21,743
Grant income 4 -
21,513
21,513		 -
29,923		 29,923
Other income 5
8,965		 -
8,965
9,497		 - 9,497
Total income 29,570
21,513
51,083
31,240
29,923		 61,163
~~Expenditure on:~~
Charitable activities 6
48,794
21,513
70,307
37,498
29,923		 67,421
Net movement in funds
(19,224)		 -
(19,224)
(6,258)		 - (6,258)
Fund balances at 6 April
2024 44,280 -
44,280
50,538		 - 50,538
Fund balances at 5
April2025 25,056 -
25,056
44,280		 - 44,280

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

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AA6FE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

BALANCE SHEET

AS AT 5 APRIL 2025

Current assets
Debtors		 Current assets
Debtors		 Current assets
Debtors		 Notes
10		 2025
£
-		 £ £
60		 2024 £
Cash at bank and in hand 45,257 51,966
45,257 52,026
Creditors: amounts falling due within
11
one year (20,201) (7,746)
Net current assets 25,056 44,280
Net assets 25,056 44,280
The funds ofthe charity
Unrestricted funds 25,056 44,280
25,056 44,280

The financial statements were approved by the trustees on 16 October 2025

ul) ua Y A— Mrs Caroline Digney Mrs Yvonne Curran Co Chair Co Chair

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Charity information

Down Right Brilliant (Newry & Mourne Down's Syndrome Support Group) meets the definition of a public benefit entity under FRS 102.

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 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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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.

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.

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.

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

(Continued)

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 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.

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.

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

1.8 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.

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 Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 20,605 21,743
4
Income from grants
2025 2024
£ £
Performancerelatedgrants 21,513 29,923

5 Other income

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other misc income 8,965 9,497

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Docusign Envelope ID: 1E4BADFC-CCD6-4A39-A96E-AAGFE10F7450

DOWN RIGHT BRILLIANT (NEWRY AND MOURNE DOWN'S SYNDROME SUPPORT GROUP)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

6 Charitable activities

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|||||||| |---|---|---|---|---|---|---| |Expenditure|Expenditure| |2025|2024| |£|£| |Youth|Club|and|Summer|Scheme|19,839|14,010| |Venue|Hire|9,510|10,074| |Outings|9,599|8,424| |Printing|55|243| |Consultancy|1,690|5,362| |Equipment|2,620|551| |Sundry|Expenses|2,172|4,061| |Wages|22,723|24,102| |Training|1,859|560| |Bank|Charges|240|34| |70,307|67,421|

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7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average number of employees during the year was:

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||| |---|---| |2025|2024| |Number|Number| |7|7|

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

9 Taxation

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

10 Debtors

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Other|debtors|-|60|

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ABBIE Garfield Weston Foundation Halifax Foundation for Northern Ireland The Truemark Trust Ulster Bank Group Staff Charity Fund (NI) John Moores Foundation

ABBIE The Truemark Trust Garfield Weston Foundation Halifax Foundation for Northern Ireland Victoria Homes Trust The Danske Bank Employee’s Charity Group Stafford Trust Ulster Garden Villages Other Grants

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