Mr Samuel Brenton
The trustees who are also directors of the charity for the purposes of the Charity Act 2006 present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 2015).
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 Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Down Syndrome Education International works to improve developmental and educational outcomes for young people with Down syndrome, helping them to lead more independent, rewarding and fulfilling lives.
Our scientific research, publications and services deliver lasting gains in speech and language, reading and literacy, number and maths, memory and cognitive skills, and social development for children with Down syndrome.
The charity is headquartered in the UK and works in close collaboration with an associated nonprofit organisation based in the USA. The charity’s publications and services are delivered through a UK-based subsidiary social enterprise company. Our principal activities are scientific research, and information, training and consulting services.
Public Benefit
The trustees have complied with the duty in Section 4 of the 2011 Charities Act.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Research activities
Our research strategy focuses on human developmental and cognitive research designed to identify interventions that improve speech, language and communication skills, enhance cognitive development, raise levels of achievement in literacy and numeracy, and support effective inclusion in schools and the wider community.
Our research began over 45 years ago with a project at the University of Portsmouth, UK, that investigated teaching reading to young children with Down syndrome. Since 1987, the charity has conducted, sponsored and supported studies investigating a wide variety of topics relevant to improving developmental and educational outcomes for children with Down syndrome. These include cognitive development, speech, language, reading, numeracy and maths, social and behavioural development and sleep.
The charity hosted the 2025 Down Syndrome Research Forum online, bringing together researchers, professionals and family members from around the UK and across the world.
The charity is currently collaborating with, and supporting projects at, several universities, including the University of Reading, UK, Manchester University, UK, the University of York, UK, and Arizona State University, Tempe, AZ, USA.
Information services
Our information services provide broad access to reliable, evidence-based information and advice to families, professionals and organisations around the world, helping them to provide effective educational support for children with Down syndrome.
During 2025, we continued to offer extensive information online. We also continued to develop further steps in See and Learn Language and Reading, See and Learn Speech, See and Learn Memory and See and Learn Numbers.
Training, consulting and advocacy
During 2025, we continued to provide online courses offering training and advice to teachers, therapists, assistants and families around the world.
Individual advice services
The charity’s subsidiary social enterprise continued to invest in the development of digital support services and resources that will offer more personalised support for individual children, based on each child’s individual rates of progress and needs. The subsidiary social enterprise has invested in data collection and analysis systems that will link teaching apps and other online services with new data-driven and evidence-based advice systems. The charity believes that these new services offer a way to deliver higher quality support to substantially more families in more countries more efficiently than traditional books, teaching materials and training services. The subsidiary expects to launch the first of these new services in late 2026 and early 2027.
Throughout 2025, the charity continued to focus on developing new services and resources - largely through its subsidiary social enterprise. Our goal remains to raise and disburse funds for scientific research and other purposes improving education for children with Down syndrome while maintaining minimal fixed overheads. We continue to work towards this goal by delivering a growing range of evidence-based teaching resources, publications and training services on a social enterprise basis.
Charitable income totalled £260,134 (2024: £29,670) and other income totalled £26,449 (2024: £26,427). Expenditure totalled £71,346 (2024: £42,667), leaving net income of £215,237(2024: £13,430).
During 2025, the charity’s social enterprise subsidiary’s revenue totalled £310,785 (2024: £282,424) and net operating surplus totalled £46,564 (2024: £24,127).
The trustees anticipate future reductions in the birth rates of children with Down syndrome in wealthier countries. The likely impact has been factored into the group's strategic planning.
The group is continuing to develop new and updated services and resources and expects to continue doing so through 2026 and beyond. Meanwhile, fundraising efforts are prioritising raising funds for new research projects.
Reserves policy
The trustees regularly review the free reserves of the charity, which are those unrestricted funds not held in fixed assets, investments, designated for specific purposes or otherwise committed. These reviews encompass the nature of the income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. The trustees consider the primary purpose trading activities of the charity’s subsidiary company within these reviews. The latest review concluded that to allow the charity to be managed efficiently and to provide a buffer for uninterrupted services, free reserves equivalent to at least 3 months’ expenditure should be accumulated. The charity’s free reserves (being unrestricted funds less fixed assets) at 31 December 2025 were £370,273 (2024: £132,235).
Restricted funds
Restricted funds at 31 December 2025 totalled £9,889 (2024: £32,690).
Investments
Down Syndrome Education International owns the entire issued share capital of Down Syndrome Education Enterprises CIC of 480,000 ordinary shares of £1 each (2024: 480,000 shares of £1). This programme related investment furthers the development and distribution of specialist publications and materials, and the supply of specialist training and consulting services, in support of the charity’s primary social purpose.
Going concern
Down Syndrome Education International continues to diversify income sources, grow social enterprise activities and identify opportunities for efficiency improvements. The trustees are satisfied that the right strategies and plans are in place to ensure that the Group will continue to operate for the foreseeable future and that it will continue to maximise impact for its beneficiaries.
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Down Syndrome Education International is governed by a Memorandum of Association dated 7 October 1996, as amended on 20 May 2008.
Governance
Overall responsibility for the direction and performance of the charity resides with Board of Trustees. The Trustees meet regularly to review strategy, operational progress and financial performance. Members include individuals with a wide range of applicable skills and experience, many of whom are relatives of people with Down syndrome.
Structure
Down Syndrome Education International (DSEI) is a company limited by guarantee, registered in England, number 3266266, and is a UK registered charity, number 1062823.
Down Syndrome Education Enterprises CIC (DSEE) is a community interest company, registered in England, number 2413145, that is wholly owned by Down Syndrome Education International.
Down Syndrome Education USA (DSEUSA) is a nonprofit organisation, incorporated in California, USA, and exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code, EIN 26-2566125. DSEUSA and DSEI share common goals, and collaborate closely under a partnership agreement.
Trustees
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Recruitment and appointment of new trustees
Trustees are appointed by the existing Board of Trustees. The Board of Trustees recruits new members from among supporters, beneficiaries, service users and other interested persons. The Board aims to maintain a range of skills and experiences from across a variety of industries and professions, and across profit, not-for-profit and public sector organisations.
Operational responsibility
Day-to-day operational responsibility is delegated to the CEO.
Induction and training of Trustees
New Trustees receive strategic plans, operational plans and budgets, information leaflets, prior meeting minutes and similar materials. New Trustees are also invited to spend time seeing all the charity activities in action and meeting the staff, and to meet families and professionals who use the charity’s services.
Related parties
Down Syndrome Education International owns Down Syndrome Education Enterprises and has the power to appoint Directors.
Professor Sue Buckley OBE has led the research work of the charity since 1986. Mr Frank Buckley is Professor Buckley’s son. Frank was appointed a Director of Down Syndrome Education Enterprises CIC in October 1996, and served as the Finance and Operations Director and Company Secretary of both Down Syndrome Education International and Down Syndrome Education Enterprises CIC from April 1997. In September 2007, Frank Buckley was appointed CEO of Down Syndrome Education International. Dr Angela Byrne has been employed by the charity since 1997. Dr Byrne married Frank Buckley in April 2003. Frank Buckley also serves as the President and CEO of Down Syndrome Education USA.
Many of our Trustees are close relatives of young people with Down syndrome. Their families benefited from the charity’s services during the year on the same basis, terms and conditions as other families.
Down Syndrome Education International has a robust Conflict of Interest Policy that applies to all Trustees, Directors and staff of Down Syndrome Education International and its associated companies. The policy is reviewed annually.
The Board of Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operation and finances of the charity and are satisfied that systems are in place to manage those risks.
The Trustees' report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of Down Syndrome Education International (the Charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the Charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 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; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Down Syndrome Education International is a private company limited by guarantee incorporated in England and Wales. The registered office is 6 Underlay Business Centre, Kirkby Lonsdale, Cumbria, LA6 2DY, England.
The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
Group accounts have not been prepared on the basis that the group is small.
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.
Income, including donations, legacies and investment income is recognised in the period in which the organisation is entitled to the receipt and the amount can be measured with reasonable certainty.
Income is deferred only when the organisation has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to expended in the future period.
Voluntary income is received by way of grants, donations and gifts included in full in the Statement of Financial Activities when receivable.
Grants, including grants for the purchase of fixed assets, where entitlement is not conditional on the delivery to a specific performance by the charity, are recognised in full when the charity becomes unconditionally entitled to the grant. Income resources from grants, the receipts or retention of which depends on explicit performance-related criteria, are accounted for as the charity earns the right to consideration by its performance.
Legacies are included when the Charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.
Trading income is recognised net of value added tax and trade discounts when receivable.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure, inclusive of any VAT which cannot be recovered.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Charitable activities include expenditure associated with research, information dissemination and advisory and education services and include both the direct costs and support costs relating to these activities.
Costs relating to a particular activity are allocated directly. Staff costs are allocated to activities and projects according to the time spent.
Support costs include administrative, accounting and technical support functions and property overheads and have been allocated to activity costs categorises on a basis consistent with the use of resources.
Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Allocation and apportionment of costs
Costs are allocated to activities incurred. Costs directly attributable to the expenditure of restricted funds are allocated against those funds directly. Other costs are apportioned on the basis of time spent on activities funded from the restricted funds.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the Charity holds a long-term interest and where the Charity has significant influence. The Charity considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the Charity has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
Debtors
Short term debtors are measured at transaction price (which is usually the retail or invoice price), less any impairment losses for bad and doubtful debts.
Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad or doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
The charity is exempt from corporation tax on its charitable activites.
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.
Transactions denominated in foreign currencies are translated at the rate of exchange prevailing at the time of the transaction. Foreign currency balances are translated at the rate of exchange prevailing at the balance sheet date.
Social investments
Social investments are measured at cost less impairment.
Related party exemption
The charitable company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Raising funds
Insurance
Bank charges
Credit card charges
Sundries
General governance costs
Governance costs includes payments to the independent examiners of £3,566 (2024- £3,000) for the independent examination fees.
The average monthly number of employees during the year was:
The investment has a historic cost value of £480,000 and has been impared to a market value of £100,000 (2024: £100,000).
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.
Sue Buckley Research Fund
A fund dedicated to research advancing our understanding of effective approaches to improve education outcomes for children with Down Syndrome.
See and Learn materials
Funds for the development of materials and software to support and promote effective, targeted early language, speech, number and memory interventions.
See and Learn numbers (BIG Lottery Fund)
A Fund dedicated to developing specialist, evidence-based teaching methods, materials and apps designed to improve early number skills for children with Down Syndrome.
Research Fund - General
Funds for scientific research investigating the development of speech and language skills for children with Down Syndrome.
Speech and language intervention
Funds to evaluate interventions designed to improve speech and language outcomes for children with Down Syndrome.
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.
There were no disclosable related party transactions during the year (2024 - none).
Details of the Charity's subsidiaries at 31 December 2025 are as follows:
Down Syndrome Education International owns the entire issued share capital of 480,000. The Trustees consider the fair value of the shares to be £100,000. The aggregate capital and reserves as at 31 December 2025 are £108,628 (2024: £62,063) and the surplus for the year of £46,565 (2024: surplus for the year of £24,127).