Downs and Proud
Charity No. N100075
Trustees. Report and Unaudited Accounts
31 January 2023

Downs and Proud
Contents
Pages
Trustees, Annual Report
2to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash flows
14
Notes to the Accounts
8t013
Detailed Statement of Financial Activities
15to16
Page I

Downs and Proud
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended
31 January 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. N100075
Principal Offi
11 Fox's Glen
Lurgan
Co. Armagh
Northern Ireland
BT67 9ER
Trustees
The following trustees served during the year..
A. Beatty
J. Bu nting
C. Heanev
A. McAlinden
Accountants
Byrne Mccann & Co. Ltd.
67 Edward Street
Lurgan
Co. Armagh
BT66 6DD
Bankers
Danske Bank
P.0. Box 183
Donegall Square Wes
Belfast
Northern Ireland
BTI 6JS
OBJECTIVES AND ACTIVITIES
To create and develop the conditions which will enable people with Down's syndrome to attain their full
potential and to undertake any other charitable activities in connertion with Down's syndrome in the Lurgan
area.
Page 2

Downs and Proud
Trustees Annual Report
Down's & Proud is a public benefit as it enhances the lives of people with Down's syndrome and their
families primarily in the Lurgan area but it is also available to anyone in Northern Ireland via our social media
pages and telephone contact. It helps our children build friendships and allows them to grow up together.
We run an annual Summer Scheme for all of the children in our group and hire qualified assistants to look
after the children to ensure their safety requirements are fully met. We provide all aspects of support for our
children and their families as and when required. We want to make sure the parents are happy and have
adequate support and information to help with decisions they may face throughout their child's education
and beyond. We also provide financial assistance for various reasons for example educational aides and
speech programs. We have our own weekly Tell Take5 Speech Club. We have 3 qualified co-worker5 which
under the guidance of a speech therapist hold weekly speech sessions for the children in Down's & Proud.
This gives the children the extra help they need with their speech and also encourages friendships within the
group. We aim to provide support and a listening ear for those who want to share their thoughts and
experiences.
Down's & Proud aim to raise awareness of Down's syndrome, as the more people are aware and educated
about the condition, the easier it will be on our children. These benefits are demonstrated through positive
feedback from parents and families and the actual improvements in the capabilities of children who are
involved in the group. There is no harm or private benefit flowing from the purposes.
ACHIEVEMENTS AND PERFORMANCE
We have achieved so much throughout the year. We have ongoing Speech Clubs on a weekly basis which has
improved the childrens, speech and signage dramatically. We ran a very successful two week Summer
Scheme that allowed both respite care for the parents and also learning and development for all of the
children. The children get to go on several trips throughout the two weeks as well as participating in many
external entertainment programmes that we hire into the Summer scheme.we split the activities so that we
had 3Ctivities for the younger toddlers and babies such as baby yoga and Jo Jingles and other activities for the
older children e. g. football, golf and sports games. We also had joint activities and entertainment such as
Wee Wonders and Fit Mind Coach. We continued with Football Camp for all our members. The children
attended weekly training sessions and the Downs and Proud football team took part in football tournaments
in Newry and Derry which involved disabled teams from all over. We also held a tournament this year at
South Lakes Leisure Centre welcoming teams from Newry and Derry. It was a very successfull day. We also
have weekly Singing Sessions which the children enjoy so much. We had a Christmas Singing Showcase in St.
Peters Church which hundreds of people attended. It was a great day all round. We have worked hard this
year at creating awareness by holding fundraising events during the year and publicising these events and
'getting the word out there" via social media and our website. We also create great awareness by issuing
promotional clothing and merchandise. Our main achievement throughout the year has been the happiness
of our children and their families.
FINANCIAL REVIEW
Reserves remain healthy. However, this year saw a deficit of expenditure over income of £27,138. and a
further drain on the reserves. Covid-19 and the Cost of Living Crisis have resulted in greater challenges in the
charity sector.
The charity's policy is to hold reserves in order to continue with its aims in future periods if financial
uncertainty or significant decreases in income should occur.
There are no foreseen uncertainties at the year end. Reserves remain healthy at £37,731 as at 3110112023.
Page 3

Downs and Proud
Trustees Annual Report
Down's & Proud work hard to raise enough funds to allow the various activities, education clubs, summer
scheme and purchases of educational aides to occur. Being able to spend the funds on items that aid our
children to reach their potential means we are meeting our objective.
Statement of trustees. responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reportsl Regulations, and the
provisions of the Trust deed. The Trustees are also responsible for safeguarding the asset5 of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
A. Beatty
Trustee
30 October 2023
Page 4

Downs and Proud
Independent Examiners Report
Independent Examiner's Report to the trustees of Downs and Proud
I report to the trustees on my examination of the financial statements of Downs and Proud for the year
ended 31 January 2023 which comprise the Statement of Financial Artivities, the Balance Sheet, the
Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 20111'the Act'l. The trustees consider that an audit is not
required for this year under the Charities Act 2011, 5.144121 (the 2011 Act) and that an independent
examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of
the 2011 Art and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515llbl of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in, any material respect:
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financia5 statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form and
content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the financial statements give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
Raym
ACCA
Byrne Mccann & Co. Ltd.
67 Edward Street
Lurgan
Co. Armagh
Mccann
BT66 6DD
30 October 2023
Page 5

Downs and Proud
Statement of Financial Activities
for the year ended 31 January 2023
Unrestricted
funds Total funds Total funds
2022
2023
2023
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
9,150
50
9,150
50
4,903
19
Investments
53
Total
9,200
9,200
4,975
Expenditure on:
Raising funds
Charitable activities
17,078
17,078
36
9,092
890
Other
19,260
19,260
Total
36.338
36,338
10,018
Net gains on investments
Net expenditure
127,138}
127,1381
15,0431
Transfers between funds
Net expenditure before other
gains/{losses)
127,1381
127,1381
15,0431
Other gains and losses
Net movement in funds
127,1381
127,1381
15,0431
Reconciliation of funds:
Total funds brought forward
64,869
64,869
69,912
Total funds carried forward
37,731
37.731
64,869
Page 6

Downs and Proud
Balance Sheet
at 31 January 2023
Charity No. N100075
2023
2022
Current assets
Cash at bank and in hand
38,571
38,571
38,571
64,869
64,869
64.869
Net current assets
Total assets less current liabilities
38,571
64.869
Creditors: Amounts falling due after more than one year
Net a55Èts excluding pension asset or liability
io
18401
37,731
64,869
Total net assets
37,731
64,869
The funds of the charity
Restricted funds
Unrestricted funds
General funds
li
li
37,731
64,869
37,731
64,869
Reserves
li
Total funds
37,731
64,869
Approved by the trustees on 30 October 2023
Anfgned on their behalf by:
JQ-fKL &+
A. Beatty
Trustee
30 October 2023
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Downs and Proud
Notes to the Accounts
for the year ended 31 January 2023
l Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the
Charities Act 2011.
Change in ba515 of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous year5.
Fund accounting
Unrestricted funds
These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to, and virtually certain to receive. the income and the amount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional entitlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated Services
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/llossesl on
This includes any gain or loss resulting from revaluing investment5 to market value
revaluation of fixed at the end of the year.
assets
Gains/llossesl on
investment assets
This includes any gain or loss on the sale of investments.
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Downs and Proud
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities service5 in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plu5 an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audit/independent examination fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet
date and are not depreciated. All gains or losses are taken to the Statement of Financial Artivities as they
arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
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Downs and Proud
Notes to the Accounts
Research and development
Expenditure on research and development is written off in the yea r in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencie5 Other than the f unctional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of ar) asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as a55ets of the charity at their fair value at the
inception of the lease or. if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation 50 as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line ba51S.
Pension costs
The charity operates a defined contribution plan for its employees. A def ined contribution plan is a
pension plan under which the charity pays fixed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the tharity.
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Downs and Proud
Notes to the Accounts
2 Statement of Financial Activities - prior year
Unrestricted
funds
Restricted
funds Total funds
2022
2022
2022
Income and endowments from:
Donations and legacies
Charitable activities
4,903
19
4,903
19
Investments
53
53
Total
4,975
4,975
Expenditure on:
Raising funds
Charitable activities
36
36
9,092
9,092
890
Other
890
Total
10,018
10,018
Net income
15,0431
15,0431
Net income before other
gains/llosses)
Other gains and losses:
15,0431
15,043}
Net movement in funds
15,0431
15,0431
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
59,912
10,000
69,912
54,869
10,000
64,869
3 Income from donations and legacies
Unrestricted
Total
Total
2023
2022
9,150
9,150
9,150
9,150
4,903
4,903
4 Income from charitable activities
UnrestrTrted
Total
Total
2023
2022
50
50
19
50
50
19
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Downs and Proud
Notes to the Accounts
5 Income from investments
Total
Total
2023
2022
53
53
6 Expenditure on raising funds
Unrestricted
Total
Total
2023
2022
Costs of generoting voluntary
income
17,078
17,078
Fundraising trading costs
36
17,078
17,078
36
7 Expenditure on charitable artivities
Total
Total
2023
2022
Expenditure on charitable
activities
9,092
Governance costs
9,092
8 Other expenditure
Unrestricted
Total
2023
Total
2022
890
Bank loan and overdraft
interest payable
Employee costs
General administrative costs
Legal and professional costs
153
153
18,217
50
18,217
50
840
840
19,260
19,260
890
9 Staff costs
2023
18,217
18,217
2022
Salaries and wages
No employee received emoluments in excess of £60,000.
Page 12

Downs and Proud
Notes to the Accounts
10 Creditors:
amounts falling due after more than one year
2023
2022
Accruals
840
11 Movement in funds
Incoming
resources
At31
(including
Atl
other
February gains/losses
2022
Resources
expended
January
2023
Restricted funds:
Unrestricted funds:
General funds
64,869
9,200
136,3381
37,731
Total funds
12 Analysis of net assets between funds
64,869
9,200
136,338}
37,731
Unrestricted
funds
Restricted
funds
Total
Net current assets
Creditors due in more than one year and
provisions
28,571
10,000
38,571
18401
18401
28,571
9,160
37,731
13 Reconciliation of net debt
Atl
At31
February
2022
January
2023
Cash flows
Cash and cash equivalents
64,869
64,869
126,2981
126,2981
38,571
38,571
Net debt
64,869
126,2981
38,571
Page 13

Downs and Proud
Statement of Cash flows
for the year ended 31 January 2023
2023
2022
Cash flows from operating activities
Net expenditure per Statement of Financial Activities
127,1381
15,0431
Adjustments for:
Increase in trade and other payables
840
Net cash used in operating activities
126,2981
15,0961
Net cash from investing activities
53
Net cash from financing activities
Net decrease in cash and cash equivalents
126,2981
15,0431
Cash and cash equivalents at the beginning of the year
64,869
69,912
Cash and cash equivalents at the end of the year
38,571
64,869
Components of cash and cash equivalents
Cash and bank balances
38,571
64,869
38,571
64,869
Page 14

Downs and Proud
Detailed Statement of Financial Activities
for the year ended 31 January 2023
Unrestrirted
funds
Total funds
2023
Total funds
2023
2022
Income and endowments from:
Donations and legacies
9,150
9,150
9,150
9,150
4,903
4,903
Charitable activities
50
50
50
19
50
19
Investments
53
53
Total income and endowments
9,200
9,200
4,975
Expenditure on:
Costs of generating donations and
legacies
17,078
17,078
17,078
17,078
Costs of other trading activities
36
36
Total of expenditure on raising
funds
17,078
17,078
36
Charitable activities
9,092
9,092
Total of expenditure on charitable
artivities
9,092
Other expenditure
890
Bank loan and overdraft interest
payable
153
153
153
153
890
Employee costs
Salaries/wages
18,217
18,217
18,217
18,217
General administrative costs,
including depreciation and
amortisation
Stationery and printing
50
50
50
50
Page 15

Downs and Proud
Detailed Statement of Financial Activities
Legal and professional costs
Accountancy and bookkeeping
840
840
840
840
Total of expenditure of other costs
19,260
19,260
890
Total expenditure
36,338
36,338
10,018
Net gains on investments
Net expenditure
127.1381
127,1381
15,0431
Net expenditure before other
gains/{losses)
Other Gains
127,1381
127.1381
15,0431
Net movement in funds
127,1381
127,1381
15,043}
Reconciliation of funds:
Total funds brought forward
64,869
64,869
69,912
Total funds carried fonmard
37,731
37,731
64,869
Page 16