CHARifi REGISTRATION NUMBER: 101356 Down's & Proud Unaudited Financial Statements 31 January 2026 Chartered accountants 23 Church Place, Lurgan, Co. Armagh. N. Ireland BT66 6EY
Down's & Proud Flnanclal Ststements Year ended 31 January 2026 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Statement of cash flows Notes to the financial statements
Down's & Proud Trustees. Annual Report Year ended 31 January 2026 The trustees present thtyr rqmyt fAMI the unwjited financial stat• of the charfty for the year ded 31 Januwy 2026. Ref•r•nc• and admlnlstrallv• d•ta Reglstwod charlty name O¢wn'8 & Primh Ch•rlty r•gl8tratlon numb•r 101356 Prfnclpal offlc• 11 FoS Glen Lur9an Crawa4ffjn Co Amiagh BT67 9ER Tho trust• Mrs Alne Beaty Mi¥s A McAlinden Mrs C Hèanty Mrs J Bunting Indfrpènd•nt •xamlner Mr Paul MGGrane 23 Church Pl9¢•, Lurgan. Co. Arm•gh. N. IreLand BT66 6EY 8tructur•. govern1n •nd m•n•g•m•nt Down's and Proud was rogistsrthl 08 a CTity by the Ch*ity cmmi0n of N(yih•m Ireland on th• 2nd February 2015. Four trusleej worn appolnted to marw8 ¢hwity.
Down's & Proud Trustees, Annual Reportfrontirtved) Year ended 31 January 2026 Objoctlvos and acllvltles To create and develop the ¢onditions which will enable people with Down's syndrome to attaln their full potential and to undertake any other charitable activit8 in connection with Dn,5 syndrome in tho Lurgan area. Down's & Proud is a publK benefrt as rt enhances the Itves of people with Down's syndromg and their families primarity in the Lurgan area but is also avallable to anyone throughout Northern Ireland via our website and telephone contacL It helps our chiklren build friendships and allows them lo grow up together. We run a 2 week annual Summer Scheme for all of the children in the group and hi qualifd assistants to l(%)k after the thildren to ensure their safety requirements are fully met. We provide all aspects of support fr>r our ¢hildren and their famllles as and when required. We want lo make sure the parents are happy and th* they have adequate support and infomiation to help wth decisions they may face throughout their child's education arKI beyond. We atso provide financial assistsnce for various reasons, for example educational aids and speech programs. We have recentty started our own Tell Tales Speech Club. We have syml)ol qualified 3 cCorkerS which under the guidance of 8 speech therapist hold weekty speech Sesslons for the children in Down's & Proud. Thi$ gives the chiklren the extra help that they need with their speech and al80 encourages friendships thin the group. We aim lo provide support and a listening gar for th056 who want to share their thoughts and experiences. Down's & Proud aims to raise awareness for Down's syndromè, as the rnor8 people are aware and educated about the condition. the easler it wlll be on our children. These benefrts are demonstrated through posrfcive feedback from parents and f8milies and the actual iMprovemlS in the capabilities of the children who are involved in thg group. There Is no harm or prNate benefit flwng from the purposes. Achlevements and perfomianco We have achieved 80 much throughoul the year. We have on90ing Tell Tales Sp8gch Clubs on a weekly basis which has impn>ved the children's $p88ch and signage dramatIclY. We ran a very $u¢cessful tsvoaweek Summer Scheme that allowed both respite care for the parents and also learning and development for all of the children. Tho chlldren got lo go on several trips throughout the Iwo weeks as well as Participaling in many extemal entertainment programmes that we hire into the Summer Scheme. We splf( the actmtses so Ihat we had actmties for the younger loddlers and babi88 such as Blossom Mindfulness and Playaway Nl and other a¢livilies for the older children e. g. bovAing, SFQrts develf4)ment and going to the cinema. We also had joint actNitie$ and entertainment such as Wee Wonders, Fil Mind Coach and Music Therapy Sesslons. We continued wrth Football Camp for all our members. We also have wed¢ly Singing Sessions whiGh the children enjoy 80 much. We had Chrfslmas Singing ShoWSe in St. Peters Church which hundreds of people attended. It was a great day all round. We have work8d hard this yeor al creating awareness by holding fundraising events during the year and publicising these gvents and publicising this via soclal medla. We also create great awareness by issuing promotional clothing and merchandise. We were the Gh05en Charity of the Ulster GAA whlch enabled us lo do buGket collections at the GAA matches, which provod to be grèat fun for the children. Wè were al80 lucky enough to be be involved wlh the Win with Amiagh GAA campaign where we donated a numbér plate and we received £100 per point Scored in any Amiagh match. This as very productive for us as an amazing £19,000 was raised in this campaign. Our main aGhievement throughout the year has been tho happiness of our children and their familigs. FlnanGl•l revlew During the financial year the charfty had a surplus of £6,782. (2025.. £4,435). At the end of the financial year the charity had a$$et$ of £46.92012025..£41.434) and liabiltheg of £960 12025.'£2.2561.
Down's & Proud Trustses. Annual Report Year ended 31 January 2026 The trustees. annual re[ was approv&1 on 2 Juty 2026 and svJngJ on behaw of ts board of trustees Awo E)oc4 Mrs Alne Beatty Trnstsè
Down's & Proud Independent Examinerfs Report to the Tntstees of Down's & Proud Year ended 31 January 2026 I rewt to the trustaes on my examination of th8 financial sL7tements of Cxn's & Pr¢Jud rthe chaTW} lor the year eThled 31 January2026. Responsibllllles and basls of report As the trustees of the charity are resFxJnsible for the preparation of the ffinancial statements in xcordance vh the requirements of the Charities Act {North8rn Irdand) 2008 (the .2008 A(a'). You are Satis that your chanty is not required by charity knv to b8 aud¢twJ and have chosen instead to have an irKleperKlenl ex8mination. I rgport in respect of my examination of the charitys financial statwnents as carrd wt under secti¢)n 65 of the 2008 Ad In caryg out my exam1rtion I hwe fOlknd the gen8ral Directi(K)S given by the Charity ComMissn for Northem Ireland under secliori 65(91{b) of the 2008 Act. Ind•pendent examinees statsmffit I have cempleted my exninalion. I confimi that M mattws haNt e4)me to my attention wi connection with my examinaticn giving rne cau¥e to believe that in any material reSpt.. accounting rewnls tre not kept as rwuirnd seLti 83 of the 2008 Act: or the financial staknents do rnt aeeord tyth those records: or the financial stslements do not ClYnply7th the accountry reqUIrrtS ofthe 2008 ACL" ¢x the finarKial statements do not eerfnply wilh ts applicable requirements concerning the form and content of accounts sd (wjt n the Charities (Acco15 and Rewls) Regulations 2008 other than any requirement that the accounts a In and fairf ¥iowvthith is a matter considered as part of an indyderrt examination. I confirm that there are no cther matters to whKh >vr attgntion should be ¢*&Yn to enab a proper understanding of the accounts to be reached. Mr Paul McGrane Independent ExamThr 23 Church Place, Lurgan. Co. Amagh. N. Ireland BT66 6EY 2 July 2026
Down's & Proud Statement of Flnanclal Activities Year ended 31 January 2026 2026 Unrestrfcted fvnds Totsl funds Total funds 2025 Not• Income and endowments Oonalions and legac$ Charitable actNities 27.911 11.882 27,911 11,882 39.793 22,560 18.137 Total Incomg 39.793 40,697 Expondtturg Expendilufe on charitable actwitses Total expendlture 33.011 33,011 33.011 33,011 36,262 36,262 Net Income and Det movement in funds 6.782 6,782 4,435 Reconclllatlon of funds Totsl fvnds brought forward Total funds carrled loard 39,178 45.960 39,178 45.960 34.743 39,178 The statement of finarKial activities includes all gains and108ses reccgnised in the year. All income and exnditure derive from continuing actwits$. Th• not•• on pao•8 8 to 12 forn) part of th••• fln•n¢l41 st4tsm•nts.
Down's & Proud Statement of Flnanclal Posltlon 31 January 2026 2026 2025 CubTrnt Cash ot bank and h hend 41,434 Credltorn: amounts falNng duo TAthln ono yoar Nèt currnnl 11 2.256 39,178 39.178 39.178 Total a¥ts Iw curr•nl Ilabllltl•• 4s.960 Fund• of the charfty Unrestrtcled funds 45.960 39.178 Totsl ¢hwlty fvnd• 12 39.178 These flnandal slat8m8nts wre approd by bwd ol tsu8tO88 and oUthd ft* is8 2 July 2026, and are signed on behaff of bowd by. fvLS• Mrs Ajne Booty Tru8te8
Down's & Proud Statement of Cash Flows Year ended 31 January 2026 2028 2025 Cash flows from op•r*tlng acllvltles Not income 6,782 4,435 Adjustm8nts for. Intere8t payable and similar charges Acerued Ilncomellexpen5es Cash generated from opor816on$ 655 11.2961 6.141 548 1.536 6,519 Interest paid Net cash from operating aclivlties 16551 S,486 15481 5.971 Net Incroasg In c••h and ca8h u1ValentS Cash Ind calh equlvalents at boglnnlng of yoar Cash and ca•h 8qulval•nts •t fjnd of y•ar 5.486 41,434 46,920 5,971 35,463 41.434 Tho notej ¢Jn p4gg$ 8 to 12 lomi part ol th? flnanclal ¥tstsmgnts.
Down's & Proud Notss to the Flnancial Statements Year ended 31 January 2026 Genernl Infonnation The charity is a pul benefft entity and a registered charty in NcrtÈem Irnd and is unincorporate(l. The address of the rKincipal offte is 11 Fo$ Glen. Lurgan, Co Amagh. BT67 gER. N Ire[ar. Statement of mplIanc• These financial statements have been prepared in ccynpliance with FRS 102. Thè Flnancial Reporting Stsndard applThtAe in the UK arKI tr Republic of Ireland, the Statement of Reeommended Practice applicabk to charibes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ of Ireland {FRS 102) (Charittes SORP {FRS 102)) and the Charities Act (Northem Ireland) 2008. Accountlng pollclts Basls of prepar•tlon The financial statements hame been prepared on the historKd cost basi5, as mc#JnSed by the revaluation of certain financBI as%ts and lthiltrs and investment properties measured at fair value through irtome or expenditure. The ffinarKial statements are PrePad wi sterlff. whlch Is the lurKti[ ujrrency ofthe entity. Golng concern There are material uncertaintie5 aiyjut the ch•ritls abilty to continue. Judgements and koy sources of estlmallon uncertalnty The preparation of the financial statements requires rnanage to make Athjem. estimates and assumptions that affect the arnnts reported. These estimales and judgements are ¢ontinu•lty revièld and are based on experience arKI other factors. includwy expectaticffls of future events that are believed to be r&2sonab18 under the circumstarw. Fund accountlng Unrestricted furKl$ ar• Ailth for use at Ihe discretw)n of Ihe trustees to fvrtTrr any of the charilvs purp%es. Designabj fvrKls are unrestricled fvnds eaa1 by ts trusiees for partithr ftrture project or c(Mnmitment. Restrkted funds are suectgJ to restr1* on their experKiiture deckred by the th)n or through the lemis of an appeal, and fall irrto on8 of sub4aasses: restricled inccffie funds or endowment funds.
Down's & Proud Notes to the Flnanclal Statem•nts Year ended 31 January 2026 Accountlng pollcles IncomlThg r•¥our All incoming r88our¢es are InclLtrJed wi the statement of fin¢1 wn entitlemerrt ha¥ passed to the chaty, it is probable that the econorn b8neffts assocrated with the transaclton wll Ihx lo the ¢hority and the amount can be reliabty measur•J. The fdl(Min9 specffK policies are applied to PartT ories ol Incttne.. income Irom donat)ns or grant• is rwnised when thwe of entltlament to tha gift, rg¢dpl 1$ probable and its r#nourl b• measured rel19b. Iggacy In¢(xne 1$ re¢ogni8ed wthen receyt 1$ probablg and entillement rd established. income Irom donatfjd goods maasured at the falr value of tho goods unl•J8 th i• Impract lo me8¥urg relwbty, in which case the value is derived from the cost lo the donor or the estimated resa value. Donated faeliiies and soThlcas are reccgnLsed In the account8 when ro¢•NÉd 6f the value can bo relrably MUled. amounts are includod for the ntrfbution ofgenernl VdUnt8. Income Ir(¥n contrxts for the supply of swvices IB re¢cjnI vAth the delry of the contractgd r¥i¢8. Thi$ li classw as unre8tricted lunds unlg8S thern Is a wntwtual requlrement for it to be spent (Mi 8 particular purpose and relumed rf unspent, In which $9 11 m4y b• r•Jarded M restrKted. R•Sou4 •xp•nd•d ExpenUre bs rwnkwj on basi8 as a liabilty Is fjnJrred. Expenditure w1clLj81 any VAT which cannot be luty recovered, and h daJ6ifod under h••dlng8 ol th• Atatemenl of financ&ql actNilw lo wthi¢h it r¢lates'. expenditur• On r•isiNJ fund8 the colts Df al fvndryling xtNili88, ovenl$. non charitablo trading o¢tbvitieJ, and thg Sa of donated good•. endlture on chaiilablo 8dl¥ltss Indudo8 all C1$ Ijrred by a charity in undortthlng aclbvities that fvrthar its charitable aims for the benefit of its bon$f14naS, Inchjdlng those support costs and costs relatsng lo the govemancè of the charity apportioned to ch8rilabl8 tivilifrs. 0r expgnditure IVd al expenditure that is neithr Tel& to rni8lng lund8 lor the ch8rity nor part of Its •xp•ndliure on activitios. All costs are al1 to •xpendlture categories reflecting the u50 of the r¢wrcè. Direct costs a1tribUtsb lo a Singl8 Mty are alkncatèj direclty to that xtNity. Shawl costs are 8pportbn8d befvthn the activitm they contributè to on a reas¢)nle. justifiable and cOnslent bas. FlTh•n¢lal In•trum•nt• A financial asset or a fin8nckg1 ILAb is recowiwl onty the chjrty bewnos a party lo the contractual provisions of the instrum•)L Basic finarKial instruménts are Aiithty recogiM8ed at am¢)unt or Payab induding any rebotod tranwtirn cc*t8.
Down's & Proud Notes to the Flnanclal Statements (rojrf Year ended 31 January 2026 Accountlng poll¢les {rthiURwdJ Finan¢l•l Instruments (¢oftllnwJJ Current assets and current are subsequW measured at the cash or other consideTatwJn expected to be or and nrt discount. Debt instruments are subgequenuy measured at amrtised cost Whera invesknenls li shares are publKty traded or their fair vatt can other••ise be measured reliabty. the investrnent is subsequentty measured at faw value wilh thanges in fair value ognised in income and expendiiure. AU other suth irwestmants are subsequenty measurnd at cost less ImpalmnL 0r fmancial wistruments, wKILvJÉng derTh¢t. reeognised at fair vakno, unless payment for an asset is deferred Ind nomial business len5 or fulanced at a rate of interest that is not a market rate. in which case the asset is Measur al the pret value of Ihe future payments dnted at a market r• of Yrterest ts a sinlar debt instrumert other financial instruments are subsequenty measured at fair yah. wlh ary changes re¢ognised in the statement of finaKial xts¥itw. the excepti of hgjging irbstrumonts designatgj hedging rdatitinship. Financial assets that are measured al cost or amrytisod cost ar6 r6vitrAd for objeclNe evldence of impaimienl at the end of each reporting de. If Ihere 15 objective evKlence of impairment, an impaiment bss is rwnised under the apprryith heading in Ihe stthent of financial actNitses in whh the inibal gain was rewgnised. For 1 equty $tInents regardlgss d sigiMfKance. olher assets that aro individualty sKJnthnt. these are assessed individudty for imwm)enL Other financial assets are either assessgj IndTriJ1ty or grped on the basis of 8•nilar uedit rtsk chara¢tori$tK8. Any reversa of Thpairment are reeognised Mnmediately. to the extent that the reversal does not result in a carnwng amounl of the financiat asset that exceeds the ¢arying amount woukl have been had the impainnenl Mt pmriousty been recognised. Don•tlons and legxI•s Untra& Total Funds Unre5trided Total Funds Funds 2026 Funds 2025 Donations Donations 27.911 27.911 22.S60 Charltablo a¢tlvltl8s UnrestrKted Totsl Funds Unr•Sts1 Trtal Funds Funds 2026 Fund¥ 2025 Ancillary tr&Jes 11.882 11.882 18.137 18,137 10
Down's & Proud Notes to the Flnancial Statements (con Year ended 31 January 2026 6. Expendjturo on ¢harltsble actIvIt by fund type Unr85trictJ Total Funds Unr8StJKted TLtsI Funds Fur¥Js 2026 FuThls 2025 Charitable actr Support costs 31.396 1.615 33,011 31.396 1.615 33,011 34,178 34.178 36,262 36.262 Expendlturo on charltable activities by actlvlty ty ertaken directty Support costs Total fvnds Total fvnd 2026 2025 Charilable acts4ryty Governance costs 31.396 31.3 1,615 34.178 1.615 1,615 31.396 33.011 36.262 Independont examination f• 2026 2025 Feos payable to the indeperrfjent einer for. Independent examinat of the financial statements Stsff costs The total staff costs and berffts for the reportirvJ p8riod are as fdlm.. 2026 2025 Wages and salar 16.840 17.755 The average IMI cxjunt of emthes during the rWa5 27 {2025: 12). No emplryfft eMp1u benefits of more than £60,(KKI ring {2025: NDI . 10. TN8tse remun8ration and èxpenseg No remuneration or otTrw berth Imm eMplOent 7Arylh the ¢harty or a related entty were receNed by the trLLStees. 11. Credltors: amounts falling du• wlthln one year 2025 AccnlS and deferred ino]me 2,256 11
Down's & Proud Notes to the Flnanclal Ststoments Ironunuedj Year ended 31 January 2026 12. Analysls of charltable funds Unrestrlcted funds At 31 January 2 026 1 February 20 25 Income Expenditure General funds 39.178 39,793 (33,011} 45.960 At 1 February 20 24 Al 31 January 20 25 Income Expenditure General fur$ 34.743 40.697 136.2621 39.178 13. Analysls of net assets belwefrn fund$ Unrestricted Total Funds Funds 2026 Current assets Creditors less than 1 year Nat assets 46.920 1960) 45,960 46.920 {9601 45.960 Unrestricted Total Funds Funds 2025 Current as5el$ Credit()rs1gss than 1 year Not assets 41,434 12,2561 39.178 41,434 {2,256} 39.178 14. Analysls of ¢hang¢s In nèt debt At At 1 Feb 2025 Cash flow$ 31 Jan 2026 Cash at bank and in hand 41,434 5.486 46.920 12