CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH
LEARNING DISABILITIES
(Company Limited by Guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Company Registration No. N1027973 {Northern Ireland)
Registered with The Charity Commission for Northern Ireland NIC101686

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING
DISABILITIES (A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Charitable Company Information
Trustees, Report
Independent Auditors. Report
Statement of Financial Activities
10
Balance Sheet
11
Notes to the Financial Statements
12

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
COMPANY INFORMATION
Mr K S Brundle- Chair
Mr J McGregor- Vice Chair
Mr M Dawson
Mrs A Dunn
Mr T Hopkins
Dr P McLoughlin (resigned 22 April 20241
Mr J Melvin
Mr O Paulin
Mrs N Roche
Mr J Rance
Trustees
Secretary
Mr O Paulin
Company Number
N1027973
Charity Number
NIC101686
Registered office
25-31 Lisburn Road
Belfast
BT9 7AA
Auditors
Moore (Nl) LLP
4th Floor- Donegall House
7 Doneg211 Square North
Belfast
BT15GB
Bankers
Bank of Ireland
University Road
Belfast
BT71NA
Solicitors
Murphy O'Rawe
Scottish Provident Buildings
4th Floor
7 Donegall Square West
Belfast
BT16JF

CHALLENGE A NORTHERN IRELAND CHARifi FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees have pleasure in presenting their report and the financial statements of the Charity for the
year ended 31 March 2024.
Objectives and Activities
The objectives for which the organisation was established are:
To promote the preservation and safeguarding of mental health and particularly the relief of
persons with learning disabilities within Northern Ireland.
To promote and undertake research into the special problems of learning disabilities of persons
within Northern Ireland.
To provide a means of consultation and joint action for organisations and individuals working for
the relief and benefit of disabled people and to promote and help promote effective communication
and co-operation between statutory and voluntary agencies and organisations and individuals
working in the field of disability.
To encourage the provision or improvement of facilities and services for disabled people.
To promote the education relief and welfare of disabled people and their integration within the
community.
To promote the rehabilitation. training and care of those persons aforementioned.
Challenge provides direct benefits to individuals with learning disabilities through the provision of meaningful
day activities with a range of diversional and educational activities and the development of vocational skills.
These schemes enable individuals to take a full and active part in contributing to the local economy and
being integrated into the local community.
Benefits are evidenced through feedback from stakeholder and service user surveys and service user
outcomes.
In setting objectives and activities for the year the Trustees have given consideration to the Charity
Commission for Northern Ireland's guidance on public benefit.
Principal activities
The principal activity of the charity is the provision of day activity services for people with learning disabilities
through employment at horticultural projects and cookie companies.
The charity is limited by guarantee and the liability of its members is limited to £1.
Achlevements and Performance
Challenge currently operates 2 day activity services in Northern Ireland which enable individuals to take 8
full and active part in their local community and contribute to Ihe economy.
Blissful Bites Bakery is a social enterprise for adults with learning disability. It is based in Portadown and
supplies several local shops with produce- apple tarts, shortbread and various tray bakes. Service users
are involved in the process from beginning to end, from collecting apples to measuring. rolling, baking.
decorating, packaging, delivering, merchandising and banking revenue. Alongside the development of
practical skills, trainees complete a certificate in food hygiene. training in COSHH, manual handling, and
allergies.
Trading also continued at Cusher Meadow Allotments with the sale of window boxes and bird boxes built
by service users trained by conservation volunteers.

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Conlig Day Services have 2 activities.
Conlig Day Services - All Attendees are now based at the Conlig Presbyterian Church Halls. There has
been an increase in Attendees referred from children's seNices. The service has nowfocused on daily living
skills and there has been an increase in community based activities as well as the option of community
volunteering through Age Concern, The Elim Church, Habitat for Humanity and local food banks. Attendees
have the opportunity to take part in kitchen activities and the Attendees can assist staff to prepare the service
lunches. Attendees are also offered seasonal arts and crafts, literacy and numeracy, indoor and outdoor
exercise, team games and community outings to the Ark Farm and other local attractions and beauty spots.
The Village Gardens All the Attendees are kept busy assisting with the maintenance of the garden area,
cutting grass and hedges and painting fences and sheds when required. We have maintained Attendee
involvement in the sale of bedding plants. hanging baskets, H&W planter boxes. and shrubs to the general
public. The Village Gardens also has been involved with the Conlig Village Association and taken part in
the Ards and North Down Borough Council In Bloom competition. There has also been an increase in
community based activities with some of the Attendees taking the opportunity to volunteer in the community.
The gardeners have also been involved in pool competitions across Northern Ireland as well as walking
football.
The results for the year are included within these financial statements.
Plans for Future Periods
Challenge believes that every individual has a right to meaningful activity during the day and recognises
that for some the development of self-help and other life skills may be limited. The organisation would aspire
to enable each individual to develop as normally as possible and acquire skills relevant to adulthood and a
level of self-reliance. Therefore the continued service provision of day activity services for people with
learning disabilities will remain a priority.
Trustees
The Trustees who served during the period were as follows:
Mr K S Brundle - Chair
Mr J McGregor- Vice Chair
Mr M Dawson
Mrs A Dunn
Mr T Hopkins
Mr P McLoughlin (resigned 22 April 2024)
Mr J Melvin
Mr O Paulin
Mrs N Roche
Mr J Rance
Structure. Governance and Management
Governin
Document
The charitable company is limited by guarantee. not having a share capitsl. It is registered in Northern
Ireland (registration number: Nl 027973) and is Registered with The Charily Commission for Northern
Ireland (reference number: NIC101686). It is governed by its Memorandum and Articles of Association.
Challenge operates according to the principles outlined in The Code of Good Governance. The Governance
Committee monitors compliance and identifies actions and completion dates for any issues identified.

CHALLENGE A NORTHERN IRELAND CHARlfl FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Recruitment and A
ointment of Trustees
New members are identified either via a formal recruitment process or recommendation. As part of the
recruitment process, potential Trustees may be co-opted onto the Board and invited to attend meetings as
an observer before formal appointment at the AGM.
Trustees, Terms of Office
A formal Terms of Office policy ensures a balance between continuity and renewal. Trustees serve for an
initial period of 3 years, with an option to serve a further 2 periods of 3 years. The Nominations Committee
is progressing a succession plan to ensure the Board has the necessary skills and experience.
Trustees meet with the Chair of the Board and Chair of the Governance Committee annually to review their
position and contribution and provide feedback on their experience as a Trustee.
Trustee Induction and Trainin
New Trustees have an initial meeting with the Chair of the Board and the Chief Executive and are briefed
on a range of issues to provide a full introduction to the organisation. governance, its decision making
process, its strategic and business plans and its recent financial performance. Information is provided on
the roles, responsibilities and legal obligations as Company Directors and Charity Trustees.
Conflict of Interest
Trustees are required to complete a Conflict of Interest Form on appointment. This is held on file by the
Executive Office and is updated annually with members also required to advise of any conflict that may arise
in the intervening period. "Conftict of Interest" is a standing item on the agenda for all Board and Committee
meetings with any declaration formally recorded.
anisational Structure
Praxis Care Group
Praxis Care Group comprises Praxis Care., The Northern Ireland Agoraphobia and Anxiety Society.. and
Challenge, A Northern Ireland Charity for People with Learning Disabilities Limited. Praxis Care Limited is
the parent company and the Board of Trustees of Praxis Care are responsible for the Group's overall
strategic direction.
The Praxis Care Board operates as detailed in the governing document for the Charity. its Memorandum
and Articles of Association. The day-to-day operations of the group are delegated to the Chief Executive
and the Senior Leadership Team.

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Board has established a number of Committees to support in the areas below:
The Finance Committee meets monthly to monitor financial performance of the organisation.
Membership.. Christian Mcmanus (chair}, John Melvin, Jacinta Walsh, Chris Scott
The Governance Committee meets bi-monthly to oversee all governance matters relating to the
organisation including IT and Health and Safety.
Membership: Oswyn Paulin (chair), Mike Dawson
The Property Committee meets bi-monthly and oversees the strategy, development and management of
all Praxis Care properties.
Membership: Tim Hopkins (chair), Stewart Harrington
The HR Committee meets bi-monthly to review and make recommendations to the Board on strategic HR
and L&D issues, including management and lesdership development. succession planning and
remuneration.
Membership.. Mike Dawson (chair), Mary Mccolgan
The Care and Development meets bi-monthly to oversee the care operations of the organisation and
review development opportunities.
Membership.. John McGregor (chair}, Alyson Dunn, Brendan Mullen
The Nominations Committee meets to review the structure, size and composition (including the skills,
knowledge, experience and diversity) of the Board and its Committees and make recommendations to the
Board on new appointments.
Membership- Ken Brundle (chair), Oswyn Paulin, Jacinta Walsh
The Research and Innovation Committee, chaired by Jason Rance, meets to facilitate the development
of new and innovative evidence-based social care and support services, interventions and training through
the dissemination of research and knowledge.
Membership: Jason Rance (chair), Nevin Ringland
While various responsibilities have been delegated by the Board to the Committees, each Committee
remains accountable to the Board. Each Committee comprises at least iwo Non-Executive Members, who
work in partnership with the Senior Leadership Team and other relevant staff, to discharge the
responsibilities of the Committee.
Non-Executive Members appointed by the Board to each Committee are independent of management 2nd
free of any business or other relationship which could materially interfere with the exercise of independent
judgement in this area.
Trustee Attendance at Board Meetings, 2023-24
Trustee
Meetings
attended
Outofa
possible
Ken Brundle
Oswyn Paulin
Alyson Dunn
John McGregor
Ambrose McLoughlin
Mike Dawson
John Melvin

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Trustee
Meetings
attended
Outofa
possible
Noreen Roche
Jacinta Walsh
Mary Mccolgan
Tim Hopkins
Jason Rance
Risk Management
Praxis Care operates a Governance Committee set up in response to SORP 2000 and the Turnbull Report
as a vehicle for managing risk. The Committee oversees all governance matters relating within the context
of the overall responsibilities of the main Board which cannot be delegated as outlined in the document
"Matters reserved for the Board" The Risk Management Policy and Risk Register evaluate the likelihood
and severity of potential risks and the systems that are in place to mitigate exposure to these risks. The
register is reviewed by the Governance Committee at every meeting with changes in the risk profile reported
to the Board at every meeting. The Board is satisfied that appropriate steps are being taken to mitigate
exposure to identified risks.
Related Parties
The charity has no related parties except those included under the 'Praxis Care Group, as defined above.
Financial Review
Results
Total incoming resources decreased from £25,965 in 2023 to £11.992 in 2024. The organisation generated
positive financial outcome for the period with a net decrease in funds of £5,767 (2023.. £14,851 surplus).
Investment Powers and Restrictions
Underthe Memorandum and Articles of Association, the charity may invest monies not immediately required
for its purposes in or upon such investments, securities or property, as may be thought fit, subject
nevertheless to such conditions and such consents as may. for the time being, be imposed or required by
law and the charity's Governing Document.
Reserves
The Board of Trustees has established a policy whereby the unrestricted funds ('the free resources,) held
by the Charity should be four months of the unrestricted resources exposed, which equates to £61,328. At
this level, the Trustees feel that they would be able to continue the current activities of the Charity. In the
event of a significant drop in funding, it would obviously be necessary to consider how the funding would be
replaced or activities changed. At present the free resources need to grow by £101,709 to meet the target
level. The Trustees of Praxis Care have agreed to provide any necessary ongoing financial and operational
support to sustain the charity for the foreseeable future.
Trustees, Responsibilities Statement
The Trustees are responsible for preparing the financial statements in accordance with applicable law and
regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under that law

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
the Trustees have elected to prepare the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The financial
statements are required by law to give a true and fair view of the state of affairs of the Charity and of the
surplus or deficit of the Charity for that period.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently",
make judgements and estimates that are reasonable and prudent.
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that
the Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ensure that the financial
statements comply with the Companies Act 2006. 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.
Statement of disc105ure to auditors
So far as the Trustees are aware, there is no relevant audit infomiation of which the charity's auditors are
unaware. Additionally. the Trustees have taken all the necessary steps that they ought to have taken as
Trustees in order to make themselves aware of all relevant audit information and to establish that the
charitys auditors are aware of that information.
This report has been prepared in accordance with the special provisions relating to small companies within
Part 15 of the Companies Act 2006.
On behalf of the board
air
Mr K S Brundle
28 November 2024

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHALLENGE A NORTHERN IRELAND
CHARifY FOR PEOPLE WITH LEARNING DISABILITIES
Opinion
We have audited the accounts of Challenge A Northern Ireland Charity for People with Learning Disabilities
for the year ended 31 March 2024 which comprise the Statement of Financial Activities. Ihe Balance Sheet
and the notes to the accounts, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable 12w and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the
UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts..
give a Irue and fair view of the state of the charitable company's affairs as at 31 March 2024 and of
its incoming resources and application of resources, including its income and expenditure, for the
year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepsred in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the accounts section of our report. We are independent of the Charity in
accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including
the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our opinion.
Conclusions relating to going concern
In forming our opinion on the financial statements. which is not modified. we have considered the adequacy
of the disclosures made in note 1 to the financial statements concerning the charity's ability to continue to
trade as a going concern. The charity incurred a net deficit of £5,767 during the year ended 31 March 2024
and. at that date, the charity had net current liabilities of £40,381 and the charity continues to rely on the
support of its parent charity, Praxis Care. These conditions, along with the other matters explained in note
1 to the financial statements, indicate the existence of a material uncertainty which may cast significant
doubt about the charity's ability to continuo as a going concern. The financial statements do not include any
adjustments that would result if the charity was unable to continue as a going concern.
Other information
The other information comprises the information included in the annual report. other than the accounts and
our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the
accounts does not cover the other information and, except to the extent otherwise explicitly stated in our
report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other information and, in doing
so, consider whether the other information is materially inconsistent with the accounts or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material rnisstatements, we are required to determine whether there is a
material misstatement in the accounts or a material misstatement of the other information. If. based on the
work we have performed, we conclude that there is a material misstatement of this other information, we
are required to report that fact.
We have nothing to report in this regard.

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHALLENGE A NORTHERN IRELAND
CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustees, Report for the financial year for which the accounts are
prepared is consistent with the accounts., and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Trustees and its environment obtained in the course
of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the accounts are not in agreement with the accounting records and returns. or
certain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
The Trustees were entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
Trustees, Report and from the requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fully in the Statement of Trustees, Responsibilities. the Trustees, are responsible for the
preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal
control as the Trustees determine is necessary to enable the preparation of accounts that are free from
material misstatement. whether due to fraud or error.
In preparing the accounts, the Trustees are responsible for assessing the Charity's ability to continue as a
going concern, disclosing. as applicable, matters related to going concern and using the going concern
basis of accounting unless the Trustees either intend to liquidate the company or to cease operations, or
have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities.
including fraud. is detailed below.
Extent to which the audit was considered capable of detecting irregularities, including fraud
The objectives of our audit in respect of fraud, are,. to identify and assess the risks of material
misstatement of the financial statements due to fraud. to obtain sufficient appropriate audit evidence
regarding the assessed risks of material misstatement due lo fraud, through designing and implementing
appropriate responses to those assessed risks., and to respond appropriately to instances of fraud or
suspected fraud identified during the audit. However, the primary responsibility for the prevention and
detection of fraud rests with both management and those charged with governance of the charitable
company.

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHALLENGE A NORTHERN IRELAND
CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
The objectives of our audit in respect of fraud. are., to identify and assess the risks of material
misstatement of the financial statements due to fraud., to obtain sufficient appropriate audit evidence
regarding the assessed risks of material misstatement due to fraud, through designing and implementing
appropriate responses to those assessed risks. and to respond appropriately to instances of fraud or
suspected fraud identified during the audit. However, the primary responsibility for the prevention and
detection of fraud rests with both management and those charged with governance of the charitable
company.
Based on our understanding of the charitable company and their operating environment, we determined
that the most significant frameworks which have a direct impact on the preparation of the financial
statements are those related to the reporting framework. {FRS 102, the Charities Act (Northern Ireland)
2008, The Charities (Accounts and Reports) Regulations {Northern Ireland) 2015, the Charity SORP and
the Companies Act 2006). Additionally. we concluded that there are significant laws and regulations in
relation to the company's charitable status and activities of which non-compliance may have a material
effect on the financial statements.
We assessed the susceptibility of the charitable company's financial statements to material misstatement.
including how fraud might occur, including evaluating management's incentives and opportunities to
manage earnings or influence the reported results. From the results of our assessment, we determined
that the principal risks of fraud relate to posting inappropriate journal entries and use of charity funds for
purposes outside of restrictions imposed by the donor. In common with all audits under ISAS (UK), we are
required to perform specific procedures to respond to the risk of management override.
Audit response to risks identified
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain
professional scepticism throughout the audit. Audit procedures performed by the engagement team
included-
We obtained an understanding of the charitable company's internal control systems in order to
design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing
an opinion on the effectiveness of the charitable company's internal control.
We obtained an understanding of how the charitable company complies with relevant laws and
regulations, including those as a result of its registration with the Charity Commission for Northern Ireland
and charitable ststus with HM Revenue & Customs, by making enquiries of management and those
charged with governance.
Enquiry of management, those charged with governance and the entity's solicitors around actual
and potential litigation and claims.
Enquiry of entity staff to identify any instances of non-compliance with laws and regulations.
Performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud
Reviewing minutes of meetings of those charged with governance
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing journal entries and
other adjustments for appropriateness, and evaluating the business rationale of significant transactions
that are unusual or outside the normal course of business.
We communicated relevant laws and regulations and potential fraud risks to all engagemont team
Members and remained alert to any indications of fraud or non-compliance with laws and regulations
throughout the audit. There are inherent limitations in the audit procedures described above and the
further removed non-compliance with laws and regulations is from the events and transactions reflected in
the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a
material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as
fraud may involve deliberate concealment through collusion, forgery, intentional omissions,
misrepresentations or the override of internal control.

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CHALLENGE A NORTHERN IRELAND
CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
A further description of our responsibilities is available on the Financial Reporting Council's website at..
https:Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3
of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been
undertaken so that we might state to the charitsble company's members those matters we are required to
state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do
not accept or assume responsibility to anyone other than the charitable company and its members as a
body. for our audit work, for this report, or for the opinions we have formed.
John Love (Senior Statutory Auditor)
for and on behalf of Moore (Nl) LLP
Chartered Accountants
Statutory Auditor
19 December 2024
4th Floor Donegall House
7 Donegall Square North
Belfast
BT15GB

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING THE INCOME AND EXPENDITURE
ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024
Notes Unrestricted
Funds
Total Unrestricted
2024
Funds
Total
2023
Income from:
Charitable activities
11,992
25,965 25,965
Expenditure on:
Charitable activities
17,759
17,759
11,114
11,114
Net income for the yearl Net
movement in funds
(5,767) (5.767)
14,851
14,851
Fund balances at 1 April 2023
34,614
34.614
49,465
49,465
Fund balances at 31 March
2024
(40,381) {40,381)
(34.614) (34.614)
There are no recognised gains and losses other than those passing through the statement of financial
activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
The notes on pages 12 - 16 form part of these financial statements and should be read in conjunction
therewith.
12

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
(Restated)
Note
Fixed assets
Tangible assets
361,178
153.604
Current assets
Cash at bank and in hand
45.519
34,709
45.519
34,709
Creditors: amounts falling due within
one year
{447.078)
(222.927)
Net current liabilities
(40.381)
(188.218)
Total assets less current liabilities
(40.381)
(34.614)
Income funds
Unrestricted funds
(40.381)
(34,614)
These financial statements have been prepared in accordan￿ with the provisions applicable to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Ghair
Mr K S Brundle
Trust
Mr O Paulin
28 November 2024
Company Registration No N1027973
The notes on pages 12- 16 fomi part of these financial statements and should be read in conjunction
therewith.
13

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting Policies
Charlty information
Challenge a Northern Ireland Charity for People with Learning Disabilities is a private company
limited by guarantee incorporated in Northern Ireland. The registered office is 25-31 Lisburn Road,
Belfast, B T9 7AA.
Basis of accountlng
The financial statements have been prepared in accordance with the Memorandum and Articles of
Association, the Companies Act 2006 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 2016). The charity is a Public Benefit Entity as
defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
Going Concern
The continued operation of the charity is dependent on the ongoing support of Praxis Care. The
Trustees consider that in preparing the financial statements they have taken into account all
information that Could reasonably be expected to be available. Praxis Care has indicated that they
will provide the necessary ongoing financial and operational support to sustain the charity for the
foreseeable future. As a result they consider that it is appropriate to prepare the financial statements
on a going concern basis.
The financial statements do not include any adjustments that would result if Praxis Care support
was withdrawn.
Cash flow statement
The Trustees have taken advantage of the exemption in Financial Reporting Standard 102 Section
7 from including a cash flow statement in the financial statements on the grounds that the charitable
company is small.
Incomlng resources
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.
14

CHALLENGE A NORTHERN IRELAND CHARITh FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Funding provided through
contractual agreements and performance related grants is recognised as goods or services are
supplied. Other grant Payments are recognised when a constructive obligation arises that results in
the payment being unavoidable.
Costs of generating funds are those costs incurred in attracting voluntary income, and those
incurred in trading activities that raise funds.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value.
over the useful economic life of that asset as follows..
Accommodation Equipment- 20 %
Cash and cash equivalents
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
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 financlal 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 financlal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
15

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting policies (continued)
Taxation
Challenge a Northern Ireland Charity for People with Learning Disabilities is a registered charity
with HMRC and is entitled to certain tax exempt income and profits from investments in furtherance
of the charity's primary objectives, if these surpluses are applied solely for charitable purposes.
The charitable company is registered for VAT and accordingly, all its expenditure is recorded
exclusive of any VAT incurred.
Funds
The Charity has unrestricted funds for which it is responsible. These are funds which are
expendable at the discretion of the board in the furtherance of the objects of the Charity. In
addition funds may be held in order to finance capital investment and working capital.
2. Income from charitable activities
2024
2023
Sales
Grant Income- Lottery Fund
11.992
8,923
17,042
11,992
25.965
3. Expenditure on charitable activities
2024
2023
Materials
Agency
Wages and salaries
Accommodation costs
Vehicle expenses
Depreciation
Other
13,955
1,643
516
{121
2,377
2,508
2,427
1,655
20
162
2,427
1,195
17,759
11,114
17.759
11.114
16

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
4. Staff costs and emoluments
Total staff costs were as follows:
2024
2023
Wages and salaries
Social security costs
Pension costs
31
(9)
(18)
20
12
5. Tangible fixed assets (Restated)
Accom.
Equipment Freehold
Total
Cost
At 1 April 2023
Additions
At 31 March 2024
13,000
144,100 157,100
210,000 210,000
354,000 367.100
13.000
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
3,496
2,427
3,496
2,427
5.923
5.923
Net book value
At 31 March 2024
7,077
354,100 361.178
At 31 March 2023
9.504
144.100 153,604
6. Creditors.. amounts falling due within one year
2024
2023
(Restated)
Amounts due to group undertakings
Taxation and social security
447,777
(699)
223,626
(699}
447,078
222,927
17

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH LEARNING DISABILITIES
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
7. Reconciliation of movements in unrestricted funds
2024
2023
Surplus/(deficit} for the financial year
Opening unrestricted funds
{5.767)
(34.614)
14.851
{49,465)
Closing unrestricted funds
40.381
34.614
8. Trustees
None of the trustees (or any persons connected with them> received any remuneration or benefits
from the charity during the year.
9. Related party transactions
The charity has not disclosed related party transactions on the basis that consolidated financial
statements are available.
10. Ultimate parent charitable company
Praxis Care, a charitable company incorporated in Northern Ireland (Charity Registration Number
Nl 017623). is the ultimate parent charitable company of Challenge A Northern Ireland Charity for
People with Learning Disabilities. Praxis Care registered office is 25-31 Lisburn Road, Belfast,
BT9 7AA.
The charity's principal activity during the year continued to be the provision of support services for
adults and children with a learning disability. mental ill health. acquired brain injury, and for older
people, including people with dementia.
The Praxis Care Board operates as detailed in the governing document for the Charity, its
Memorandum and Articles of Association. The day-to-day operations of the group are delegated to
the Chief Executive and the Senior Leadership Team.
11. Prior year restatement
The prior year restatement is in relation to two properties previously in the accounts of Praxis Care
that was discovered to have originally been in the name of Challenge and therefore should have
always been within the accounts of Challenge. The result of this restatement is an increase of
£144,100 to 2023 Tangible Fixed Assets and an increase of £144.100 to the Amounts due to group
undertakings within Creditors amounts falling due within one year. There is no net effect to the
bottom line of the balance sheet.
18

CHALLENGE A NORTHERN IRELAND CHARITY FOR PEOPLE WITH
LEARNING DISABILITIES
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024

DETAILED TRADING AND INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Turnover
Income
11.992
25.965
11,992
Expenditure
Materials
25.965
13,955
1,643
13,955
1.643
Net trading income
(1,963)
24.322
Administrative expenses
Agency
Wages and salaries
Accommodation costs
Vehicle expenses
Depreciation
other
516
(12)
2,377
2,508
2,427
1,655
20
162
2.427
1,195
3,804
9,471
Operating surplus
5.767
14.851
20