OLwlgn EnTrrt)￿ ID.. 8372CA¢7-A63A4fi4A-8156-E9CSOA3864EB Downey House PTA Unaudlted Flnanclal Statements 31 August 2025 Charlty Roglstratlon Number: 102084 DocU5￿n En¥*bp8 ID.. 8372CAc7A83A404A-8155-￿soA3Bfj4E8 Downey House PTA Flnancial Statements Year ended 31 August 2025 Page Trustses, annual rep*Jrt Independent 8xaminer'$ rep)rt lo the trustees Statement of financlal a￿[¥rtieS statement of finandal Frt)Bibon Notes lo the flnancial ststemen18 Docusign En¥elope10." 8372CAC7-A83A-804A-815&EgCSOA3B64E8 Downey House PTA Trustees. Annual Report Year ended 31 August 2025 The trustees present their report and the unaudited financial statsments ofthe charity forthe year ended 31 August 2025. In July 2024 the Methodist Cthlege Board of Govemors announced that Downey House would close 20th December 2024. with the exceptr'on of Pre-schod that would eonlinua to rnn until the end of tenn. after ￿lch the School would lully close. Th8 aim of the PTA since the closure annountxment wa¥ lo create fond memories of the School for Its remaining pupils and also lo lund an event on 20￿ December 2024 to C8￿brate the School's long history and legacy it leave8 behind. R•fer•nco and admlnlstratlvo detall• RegbBt•rgd Gharlty name Downey House PTA Charlty reglstrAtlon number 102084 Prfnclpal offlc• Downey HOU￿ School 9 Pirrie Park Gardeny Belfast BT6 OAG Tho tru•tse• Catherine Donnelly Sarah Gray Debra Steven80n Susan McNeill Sheila Nunn Kate Welr AGcountants Wlliam Wlson Chartered Accountsnts 25 Shore Road Holywood Co Down BT16 9HX Structurn, gov•manco •nd man•g•m•nt The charitys 9oveming doGument is118 con8tltutlon. Th8 objects of th• charity arg detailed In the objectives and activrties paragraph below. Obl￿tIveS •nd actlvltles 1. Chantable purposes The purpose of the AssoThatlon Ilhe Purp)ses'l is lo advance thg e(lucation of pupils in the school in partlcular by.. - Developing effective relatlonships bèhveen the Staff, parents and others a880d8ted with the school., - Engaging in activities or providing tscililies or equipment which support the school and advancè the ¢du¢alion of the pupils. Docusign Env8ty8 ID. 8372cAC7-A83A-804A-81S5-E￿5￿43B64Ea Downey House PTA Trustees. Annual Report {cafttlnueéJ Year ended 31 August 2026 2. Charitable activities Plans and organi$¢$ seasonal feslivilies and events for parents and children 81 the school, le.g. Halloween Party, Christrnas Fayre, Summer Fun Nightl which are both an opportunty for fundraising and for fostering doser relations between families and within the School. Support5 school ovenls e.g. by providlng coffee shops al sports day and Christmas concert. Has s81 up and runs a second-hand uniform shop for parents. Supports the school in ￿n￿uraging a safer environment for pupils e.g. by promoting Road Safety Week, arranges social events airned al bringing parents closer together e.g. Parent's Qulz Nights, supplements fundraising efforts by h081ing one-off events- 8.g. non-uniform day. Provides vital 8quipmenl for school - in the past this has been inleraclivg white boards, and playgrounLI •quipm&nl. Our recent projects include the relurbishmenl of the school library and compLrter suite. Achlevemgnts and perlomiance During the year th6 comrnittee organised a number of evenl8 Includlng events 81 Hallowe'en and Christmas. Theffj was al$0 a Colour Run, Prep Festival, Second Hand Uniform Sale, Qulz Night, Le8ver8 Dlsco. The charity al80 contri1￿ 10 Sohool Irlps and work8hops. Publlc 8enellt Purpose 1.. Improved r81olionshlp8 befv4een home and school The benefit which flows from thi8 purp08a indudes funding for additional rosourc88 for the school and links buim wrth the local community. This 18 d8monstraled through having an active PTA that works In partnership with the school and engages parental support. This purpoBe does not load to hami. The benefit is for children 81 Downey House School. Charity Iruslees {PTA commitleg mernber81 are usu811y also parents 81 the School which thelr hildren attend and hence gain benefit in the same way as all other beneficiarle8. This benefit is incidont81 and necessary lo &n$urg the bengfil is provided to all benefici8rle8. Purp05e 2.. Advanclng tho gducalion of pupils in the 8chool. The benelll which flow8 from th18 purpose includey increased educational progre55 and attainment of pupils in the school and link8 built wlh the Ioc81 eommunily. This is demon8lraled through pupi15 having access lo resources. events, activibes and links with the local community which are not available through difect School fvnding. Thls purpose does nollgad to harm. The benefit is for chlldran al Downey House School. Charlty Irugtees (PTA committee membgrs) are u8U811y 8180 parents at the school which their chlldren attend and hence galn knefil in the same way as 811 othèr benefiuaries. This benefit is Incldenlal and nece888ry 10 ensure the benefft 18 provided lo all beneficiaries. Appolntm•nt ol Charlty Trust• The charity shall actively promote a board of truslaes whith includo a rango of skill, expori•nce and kno%￿edge in keeping with pursuance of ils objects. Docuslon Envelw ID.. 8372CAC7A83A-$04A-815&E￿sOA3BB4Ee Downey House PTA Trustees, Annual Report (¢Qn1lftu￿Y Year ended 31 August 2025 Financlal r•¥lèw As at 31 August 2025 the charity held an amount of £5,618 In ieserves. This was to ensure that there was adeqL￿e cover for any contingendes. The Iruslees, annual report was approved on 15 June 2026 and $ignod on behalfoflhe board of trustees by.. rts otQE athorlne t5onnelly Chair Downey House PTA Independent ExamIne￿3 Report to the Trustees of Downey House PTA Year ended 31 August 2025 Basls of Independant gxamlnoT'S report l eonducled my examination in aceordance with the Directions to Independent Examiners made by the Charity Commission in Northem I￿land, setting out the duties of an Independent Examinèr in relatic to the corklucting of 8n Independent Examination. An Independent Examinab'on includes a review ofthe accountsng records kept by the charity and of thè accounting systems employed by the charity and comparison of the financial stslemenls presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial slalements, and seeking explanats'ons from, 8s Trustees, concerning such matters. Th8 purpose of the examination is to establish a5 far Is possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a lesl bosis, of evidence relevant lo the amount and disclosure in the financial ststemenls. The procedurgs undertaken do r￿1 provide all the evidence th81 would be requlred In an autttt, and information supplied by the Trustee5 in the course of the examination 58 not subjected to audlt lest3 or enquirie8, and consequently I tjo not express an audit opinion on the view givon by the financial 3lalement8, and in particular, l expfess no opinion as lo whether the financial slalements give a true and fair view of the affairs of the charity, and my report is Ilmiled to the matters set out in the slalement below. I planned and porformgd my examlnalion 50 as to sallsfy myself that the obleclSves ol the Independent Examination are achieved and before finalising Ihg report l obtained written assurances from the Trustees of all material m8ttern. Independent Examlnerfs Statem•nt, Roport and Oplnlon Subje¢t lo the limltstlon8 upon the 8cope of my work as detailed above, In connectbon th my examination, I can confim Ihal,. Thi¥ is a report In rèspect of an examinalon carried out under 65131 of thè A¢1 and in a¢¢ordan¢• with Directions lo Independent Examinèrs made by the Charity CDmmlssion in Northern Ireland which may te applicable- No matter has com8 to my 8tlenlion in conneclbon wlth my &xamination whlch glve¥ me reasonable cause to belleve that in any material respect th8 r8quir8ments'. lo keep accounting recort18 in accordance with Section 63 of The Charitles (Northern Irelandl Act 2008, as amended. when preparlng a¢¢ounl¥ on on accrual ba918, to prepare finanrAal statements which accc with the accounkn.ng record5 and comply with the accounting requirements of the Act and tho Regulations settlng out the form and content of charity accounts, have been prepared In accordance with the Charities (Northem Irel8ndl Aet 2008, as amended, and with the methods and principles 501 out in the FRS 102 Slalemenl of Recommended Practice- Accounllng and Reporb'ng by Charrties leffeclive January 2016) I have completed my examination and have no concerns in respect of the matters listed akove and, in c¢)nn8clion wrth followng the Oirections of the Chanty Commission for Northgm Irdan¢J, I have no matters that require drawing lo your attention. OJ/l/orfL O,/ IKilliam Wllson. FCA William Wllson Chartered Acc￿ntantS 25 Shore Road Holywoo 8T18 9HX 15 June 2026 DDcuskJn Env91ope ID.. 6372CAc7A83A-8O4A415￿9C5oA38s4E8 Downey House PTA Statement of Flnanclal Activltles 31 August 2025 2026 2024 In¢omg Sport Nl Funding 5,482 Events 11,402 12,069 Other Income 122 470 Total Income 11,524 18,021 Exp•ndltur• Sport Nl 8Ctivbtiè8 1 S.588 Even18 13,393 8.897 s¢hO￿ triP￿workshO 3,369 2,401 Other expense# 1,066 1,355 Bank charge8 37 42 Totsl •xp•ndltur• 17.866 28,063 O•flclt for the year 16,3411 110,0421 Tha 8tslement of flnanclal xtivilie$ includgs all gains and losses ￿¢09n188d In the year. All Income and expenditure derive from continuing 8Ctivfti88. The on pa908 7 to g fomi part of th•8• fina￿[al statèments. Do(￿￿gn En¥8lop8 ID.. 8372CAc7A83A-804A415sE￿S0A5B81E8 Downey House PTA Statsment of Flnanclal Posltion 31 August 2026 2026 2024 Current assets Bank Cash Debtors 6,622 96 11.312 408 283 Currnnt Ilabllltl•J Crethtor8 1241 N•t a880t• 6,618 11,969 Unrethctsd re8erv•$ 6.618 11,959 6,618 11,959 Th88e finan¢i•l $lal8ment8 were approved by the board oftru$t¢e6 and aulhori$gd for188ue on 15 June 2028, and are sign•d on behdf of the board by.. 5*n•dby' Cather ChalT ne onnèlly The not•• Oll 7 to 9 fonn part oltho•• financlal 8lat•m•nts. Docu5kJn Envelo￿10." 8372CAC7-A83A-804A-8155-E9C50A3B64E6 Downey House PTA Notes to the Flnanclal Statements Year ended 31 August 2025 Gonoral Infomiatlon The charity is registered ch8rfty In Northern Ireland and 18 un1nc0rp￿aIed. The addres8 of the principal offu 1$ D¢)wney House School. g Pirrie Paik Gardens, Belfast. BT6 OAG. Statsmont of compllance These fin8nei81 slalemenls have been prepared on the a¢¢ruals basis, undgr the historical cost convention, and In accordance with the Financial Reporting Standard 102, leffeclive 11t January 20161 and FRS 102 SORP Istslemenl of Recommended Practice for Accounting and Reporting by Chari1188I 2015, las amended by the Bulletin issuéd in February 20161, published by the Charity Commission In Northern Ireland ICCNII, effective January 2016, and In accordance wrth all applicable in the charity's jurisdictlon ol registration. Accountlng pollcl6• 8o•l8 of preparatlon The financial statements have been wepared on Ihg hi81orical cost basis, as modified by the revaluallon of cartaln flnancial as8et8 and liats'lilios and Investment propertles mea¥urad at fair value through income or expendrture. The flnancial 8tat¢menls are prepared in 8terfing, whlch Is the funGtional currency of the enllty. Golng conG•m The 8chool was clo89d on 20 December 2024. A8 a result, the PTAwill bo wound down once these accounts havo be¢n submllled wth Charity Commission Nl. Fund Jccountlng Unrestncled fvnds are avalLabl6 for use at the dlsGrelion of the trustw lo further any ol the cttarlty's purposes. Designated fund8 are unrestri¢led fund8 eamiarked ty the tnJ81oes for parts'cular fLrturg project or commitment. Restricted lunde are 8ubjected to r8$trictlon8 on their exp¢ndilure declared by the donof or through the tems of an appeal, and fall Into of tsvo sub-classes.. restri¢tsd income fund¥ or endowment fvnds. Docuyign Envolopo ID.. 8372CAC7-A83A4D4A-815&E9CSOA3864E6 Downey House PTA Notss to the Financlal Statements Iconlinue Year ended 31 August 2025 Accountlng poll¢les (conllnuod) Incoming r•sourc8s l incoming resources are induded in the 5tstemenl of financial activities when entitlement has passed lo the charity., it is probable that th8 8conomic benefits associated wlh the transaction will flow lo the charity and the amount can be reliably measured. The following specific policie8 are applied Its particular categories of income.. ncom& from don8t.ons or grants is r•¢ognlsed when there is evidence of enlillement to the gift, receipt is probable and ils arnounl ean be measured reliably. legacy income 18 recognised when recelpt18 probable and entitl¢m8nl is established. Income from donated goods 18 mgasured al the fair value of the goods unless this is impractical lo measure rèliably, in which case the v8lu8 Is derived from the cost lo the donor or the eslimaled resale value. Don81&d facilitie8 and 3ervi¢e$ affj recegnised In the accounts when received if the volue can be reliably measured. No amoun18 are included for the conlrlbulion of ggner81 volunteers. income from contracts for the supply of Services 18 recognlsed wllh the dellvery of the ¢onlracted Servlce. This is classified as unreslrlcled funds unless there 18 a contractual requirement for11 lo be 8pgnl on a particular purpose and relum¢d if unspènt, in which case may be regarded as resldclod. R••ourc•• expond•d Expenditure 18 recognl8ed on an a¢¢rual8 ba858 a8 a liablllly is Sncurred. Expendllure indud•# any VAT whlch cannot be fully recovered. and is cl88slfied under headings of the 8talemenl offin3nci81 activities lo which il relates.. expenditure on raising fundj include8 the costs of 811 fvndral$lng actlvllles, events. non- ¢harilable Iradlng aclivS1ies, and the sale of donated goods. •xpendllure on charitable actwlti•s Includ•$ all costs incurred by a ch8rrty In undertaklng activities that further 115 charitable aims for the benefit ol Ils beneficiaries, ineluding those support ¢os13 and costs relakn.ng to the governanGe ol the charity apporboned lo charitsble aclivili6s. otherexpendiluie include8 all expenditure that18 neither related to raI8Ing fijnds for tho dlarity nor part ol hs expendllure on charltable 8¢tivitie3. All costs are allocated to expendllure categories rellecling the use of the resourcè. Dirèct costs attributable to a singlè èclivty are allocated diredy to that actlvty. Shared costs are apportioned bots¥een the aclivilie5 they contribute lo on a reasonable, justifiable and consistent ba¥is. Flnanclal Instrumènts A financial asset or a financial liability is recognisgd only when the chafity be￿Me$ a party lo th conlr8Ctual provisions of the Instrument. Basc financial instfumenls are ini11811y ￿COgnised at the amount receivable or payable Including any related transaction costs. DoGU*gn EnVe￿Pe1O.. 8372CAC7483A404A4155£9C50A3B64E8 Downey House PTA Notes lo the Flnanclal Ststements (conlthu•dJ Year ended 31 August 2025 Accounting polkies fcon•nu8 Flnanclal Instruments cu￿ent assets aTrJ current liabilities are 8ub8equenlly measured at the cash orother consideratlon expected lo be paid or recelved and not discounted. Debt Instruments are subse9uenlly measured al amorti5ed cost. here investments in shares are publlcly traded or Ihelr f8lr value can olhewse be measured reliably, the investment is subsequently measured al falr value with changes in fair value recognised In income and expenditure. Al other such investments are $ubsequ&nlly me88ured at cost le88 Impaimi8nl. Other flnandal inBtrumenls. incI￿aIn9 derlvatives, are initially recognised at fair v8lue, unle88 payment for an a8S&t 18 deferred beyond normal bu8ine88 tem8 or financed al a rale of Interest that is not 8 market rate, in which case the asset is measured at the present value of the future payments discounted at a market rale ol interest for a simllar debt inslrumenl. Oltter fin8naal instruments are Subsequently measured al fair value. with any changes ra¢ognisod In the statement of financial $¢tNrti￿, vmlh the excepb'on of hedging inslrum6nts In 8 d•slgn8tsd hedglng re1811on$hip. Flnancial 88sels that are me88urad 81 cost or amortised cost 8r8 rgviawed for objective evidence of impairment al the end of eaGh reporting dale. If Ihere 15 Qbjectlve evid¢n¢¢ of impaimenl, an impairment loss is recognis8d under t￿ appropriate headlng in the statement of finanG581 aGtiviJe8 in which the initial gain was rgcognised. For all equity instruments Tegardle88 of Significance, and other financSal assets that are individu81ty 8ignific8nl, these are assessed intjividually for imp8imienl. Other financial a55ely are either assessed Indlvldually or grouped on the basis of similar ciedil risk ch8racleri$li¢s. Any reversals of impairmanl are recognised immediately, to the exlenl that the r8v8rsal does not result in a earrylng amount of tho finanaal 8ssel that exceed¥ what the carrying amount would have been had the Impairm8nl not previously been recogni8•d. Staff co•ts There were no staff employed durlng the year. Trustse rnmuneratlon and expen888 No ￿muneratIOn or other beneffts from employment wtth the charity or 8 rel8led en￿ty were r8ceived by the trustee