Teen Challenge Nl
Statement of financial activities
For the period ended 31 March 2025
Reslricted Unresiricted
funds
fiinds
2025
2025
Total
fuiids
2025
Note
Income from:
Donauons
5,695
48,787
8,940
3,530
54,482
8,940
3,530
F*undraising income
Othcr incomc/Gilts
Total incomè
5,695
61,257
66,952
Expondlturg on:
Raising futids
C.h3ritabk acul'iues
516
516
5,695
42,437
48,132
Total exp¢nditure
5.695
42,953
48,648
Nèt ineome
18,304
71,511
18,304
71,511
Funds inttoduccd
Net movement in funds
89,815
89,815
Reconciliation of funds:
Net moN"ement in funds
89,815
89,815
Total funds carried forward
89,815
89,815
All Ainouiits rclate to continuous operations.
The stacenient of financial 41ctiirities mcliides all g2mS 2nd losses recognised ￿ the period.
I'he £71,il I fiinds iniroduced represent a transfer of funds from "Icen Challcngc L'K in connccuon ii'ith the
es(kblislimcnt of the C.h2rit)-'s opeiations in iNvitlicin IIcland.
The Llotes un pages l O to 17 foini pait of tl)ese fmancial staiemenis.
Pag& 8

Teen Challenge Nl
Balance Sheet
For the period ended 31 March 2025
2025
Note
Fixed assets
I'angible 2ssets
12
24,099
24,099
Current a55ets
Debtois
13
3,253
71,129
Cash at bank and in hand
74,382
Creditors.. amounts falling due i&ithin onc }-cAr
14
(8,666)
Not current assets
65,716
Total assets less current liabilities
89,815
Total net assets
89,815
Charity funds
Rcstrictcd fiiThds
15
Unrestricted funds
15
89,815
Total funds
89,815
"L'lie finAiicial stiteinents ivere 2pproi.ed 2nd iuthorised Eor issue b). the Trustees and signed on t1]e￿ belialf by..
Rev Philip Andreii, Hills
Date.. 16 .-li)rd 2026
'I'he norc5 on pagcs l O to 17 forni part nf the%e financial starenicnis.
P4e9

Teen ChallÈngÈ Nl
Notes to the Financial Statements
For the period ended 31 March 2026
General information
"leen Challengc NI As unmcorporated Ch2rit)' registered in LNorthern Ireland iiryth C.hariti' registration
niimher 110049 '1'lie re￿stered ofF￿e is Illilloughb}' Hoii8e. Statinn RnAA, I,pi)er Rrniightnn.
N'ottinghamshire. LE14 3BH.
The Charit), was regisrered on 18 fli)ril 20?4. This is the first period of accounts. which hai'e been prepared
for the period 18 Apnl ?0?4 to 31 llarch 202).
Accountlng pollcles
2.1 Basis of preparation of financial 5tatementS
The F￿AnCIal statclncnts hai'c bccn prcpaicd undcr thc histoiical cost coni'cntion unless othernwise
specified tvithin these accoiiniing policies. "I"he)' hAI'e been prepared in accord2ncc ii'itli applicablc 12w
and accounting standarcls issued b), the financial Reporting C.ouncil, Incliiding FRSI 02 'ThL' l.inancial
Reportmg Standard tlpplicable in the UK #nd Repubhc of Ire]2nd" ("FRSIO?"), and thc Statemcnt of
Recommended l)r#cucc _ Accoiintjng 2nd Reporting bj C.harLties, eElective J Janua4, ?019 ("SORP").
The finAncial siatemcnts are presented in Steiling
Teen Challenge INI constitutes 2 pubhc benefit eniit}' as def￿ed by EIRS 102.
2.2 Golng concèrn
I"lie Trusrees hii'e 2ssessed tlilt Tccn Challciigc Nl lias adcquatc rcsources to Jneet the ongoiiig costs of
the entity for 2 minlliium of 12 montlis from Ihc d2tc of Si￿11ng Ihc financial statements. F-,or this
rcason thc fmaiicial statcincnts hai"e been prcpaied on a going concern basis ii.kn"ch presiiiiies the
rcalisation ol Asscts aiid h'abth"ues in the normal couise ol business.
2.3 Incom•
.,111 income ib recognised once the C.hariti- has entitlemet)( io the mcome, It is probAblc tliat thc incoinc
i-lll l)e receii'ed ind Il)e amouiit ol mcoine receii'able can be ineasuied reliAbls-.
Giants Aic incliided ￿ tlie StA(einent of F￿21]c1￿1 ,4ctii-Ities on A receii-lblc b2sis. Ilic balAncc ()f Iiicciine
eCL'l8'ed F()r sptcifLC PLirposes biit not cxpcndcd di1r￿g tlic perfftod 1> slioii-ii in thc rclci'ant fiiiicl8 ()n tlie
Balancc Slicci. Illierc incomc is receii-ed in gdi-ance c)f eniiilL"n)Lni of receii)T, lis reccigJuuoIi Is defL'rred
iicl incluclcd in creclitors as deferred income. Ilffiere entitlement occurs before iIic(Jnie is rc'ceii'ed, Ilie
income is acciiied.
P4e 10

Teen Challènge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
Accounting policies (continued)
2.4 Expenditure
Expexidltuie is recogmsed once there is a leg21 or constructii'c obligation to transfer ecoiioinic bencfit to
a th￿d paity,, It is probible that a tr2nsEet of econoL]uc bcnclits iillil be requ￿ed in settlcinent ancl thc
ainount OF thc obkngauon can be ineasured rcli2bl)'. Expcnditure is clissified by actii"ity. 'I'he costs OF
each activit), ale made up OF the total of dircct costs and shared costs, including Support costs involved
in underraking each actii-it),. Direct costs attribuiable to i single acuvitsl ale allocated d￿ectlY to t112t
2ctivity. Shared costs ivlu.ch contnbute to more than onc activit), and suppor( costs ivhich are not
attiibutAble to 2 single acuiiit}' 2re Apportioned beThiFeen those actii'ities on a basis conslstent IiTlth tlie
use of resources. Cenuak staEf costs are allocated on the basis ol time speni. and deprecÈation charges
allocated on the portion of the asset's use.
Expenditure on raismg funds includes all expenditurc 1Th￿rred by rhe ChArity' to rsuse funds for its
charitable purposes and includcs costs of all fundraising actI￿tieS ei'ents 2nd non-charitablc trading.
F.xpenditurc on charitable actii'ities Is incurred on directlj. undertaking thc actiN'itie5 Il'hich lurthcr the
Charity. 5 obicctAI'cs, as ii.cll as aii)- associatcd suppoit costs.
All expendittire is ll]clusive of irrccoiTcrablc ifAT.
2.5 Tan9iblo fixod assots and d•pr•eiation
T￿n￿ble f￿ed assets are capitaliscd and recognised ii.hen future ecoiiomic beiiefits are probablc and the
cost or N'alue of the ￿55¢t can bc measured ieh'ibls..
T￿n￿ble F￿ed Assets lliitiall}' reco8ni5cd at cost. tlfter iecogrntion, under the cost inodcl, tangible
[￿ed a5SCts Arc mcasurcd at cost less xcciimitlated deprcciauon and An)'- acciiiniilatcd impairmcnt losscs.
tlll costs iThciirrcd to bring a tangible fLied asset into its intendcd ii-orking condition shoiild be incliided
in the measurcmcnt ol cos(.
l)cpr¢ciatic)n 15 charg¥d Su as iu alluiaLr LIIL LUSt vf Liiii¥iblc i15sr(s Ir)5 (IILlt ic)idiidl i'alLJt ¢1
lhe￿ esiimated iiseful h"ves.
Depreciarion is proi'ided on tlie folloiiThg basis..
IDtc)r i"eliicles
C.oiiipiiier eqiiipment
l.i°/o reducing balance
?O°/o Stra%lit brte
2.6 Dèbtors
.1 iadc ind othci clebtors Are recognised at thc scttlcinent amount aftcr 2ni- tixclc cli4cc)iiiit cJ(fered.
IlrLpai-InLnts 2iL i-Aliied at tlie Amount prcpiicl iict ol 2n!- tiadc discijiiiits cliLC.
2.7 Cash at bank and In hand
Casli ai b1nk qnd m hancl incliides casl) and shor(-ierin Iigl)li- liqiiid ini-esimenrs ii'itli a 5horr Inafiiriry.
OE ilircc nioiirlis or Icfis Eic)m rlie a2ie of ocqiiisirioii i)r 01)eniIig OF rlie dci)0sir or siiiiilar acc()Ill1t.
Page 11

Teen Chall8ng8 Nl
Notes to the Financial Statements
For the period ended 31 March 2025
Accounting policies (continued)
2.8 Liabilitie$ and provisions
LiAbiliues arc rccognised ivhen there is obb-gation 3t the Balance Sheet date As 2 result of a pasi evenr.
it is piobablc that a transler of economic benefit iifdl be requited in settlcment. 2nd (he amount of the
settlement can be estimatcd rcliably.
1,13biliues are recogniscd at the amount that tlic Charlt). anticipates it ii'ill pa). to settle the debt or the
amount it has received as #dTr-anccd pa}'nicnts foi the goods or services li must provide.
Proi'isions are measuied at the best cstimatc of thc amoiints required (o seitle the obiigJuon. Ilqicre ihe
effeci of (he lime i'aliie of moncs. is matcrial. thc proirision is based on the prcseni i'2lLie of those
21llOLints, discounted at the pre-tax discouni late that reflects the risks specific to tlic bability.. 'I'lic
uniiv]du]g of tlie discount Is recognised m ihe Statement of f￿Ancial Actiiyities as a fmaiice cost.
2.9 Fund accountlng
GcnerAI Iiinds are iinrestricted funds ii.hich are ai'ailAble for use at the discretion of the Tiustccs iii
furthcrancc of the gcncr%l obicctii'es of thc Cliarity. aiid ii.liich Iiavc not bccii desigiiated for otl)er
purposes.
Restrir.ttd fiind% 2re. fiind% ivhirh 2re tn iised in AC_c.nrA2nre. iiyth 4pecifir. re.%trirtinns in)pnse.d h
donors or ii.hich haiTC becn raised b}- thc Chaiity" lor parucular purposes_ "L'lic costs i)f raising and
aclministciing such fiinds arc chargcd against thc spccific fund. I'he aim and usc ol each restricted Fund
15 set out in thc notc5 to thc fmAnciRI statctncnts.
Critical accounting estimates and areas of judyement
LstimatC5 and iiidgcmcnts arc rcqiiircd ivhcn xppls'ing accouniing policics_ 'I"liesc arc continiiall}' ei'aliiated
and #rc based on liistorical exp¢riei)ce and otlier (actors, Jncludiiig expect3tsons of fixtiire ei'eIits tliat are
bch"L¥'td li) bc icasi)iiablt uiidcA Ilie LAiCtllll5t21)ies.
The compani" mAkes estimate5 And assumptions conccrning tlic fu￿re, ii.hich can ini'olTr'c a high degrec (if
Iiidgement or coinplcxit)-. Tlic rcsulting accoiinting L%timates ￿-ll1, b). dcflliition. scldi)In cqiial tliL fL12tLcI
acttiftl rcsiilts. I'lic cstimAtCs And assuinptions tli2t hai'e % significaiit iisk ()f cAiising a mfttciial AdjustmL'nt to
thc cai4'ing atnoiints ol asseis and h"abth"ties ii'ithin the nexi f￿Ancial l'ear are xddressed beloii.:
a) L seflil economic lii'es of tangiblc asscts
Tlie aniiiial depreciaiion chargc foi iangiblc a5SCt5 15 sensiui-c lo changcs in thc cstiniafcd usL'lul cconon]ic
knITes ancl rcsidiial i-alucs of tlic assets. 'I"lic uselLiI econo1￿C kni'es and rcsidual N-alucs aic IL-asscssed xnnuilli.
-IIL'I- 1¢ %niLnclecl ii-hen iiecess?ri- reflect ciirrent estllnAtes. bised on futur¢ ini'esfinenrs. econninic
Iitili%xtic)n %nLI tlic plii'sic11 condiiion ol tlic asse(s.
Page 12

Tèan Challenge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
In¢om• from donatlons and legacles
Rcstricted Untcstrictcd
funds
funds
2025
2025
Toial
funds
2025
Donations
48,787
48,787
5,695
Grants
5,695
Income from fundraisin9 events
Unrestricted
funds
2025
Total
flind5
2025
Flinar￿Su]g
8.940
8,940
othor Incomlng r•sources
Unrestricted
funds
2025
Total
fuiid5
2025
Gifts
3,530
Expendlturo on ralslrtg funds
Fiixidraisiiig trading expenses
Ui)restricted
fiiiids
Total
fiinds
2025
2025
(-()st% c)t g¢nL'iating i'()luiit2ri- Incoiiie
i16
516
Pa9e13

Teen Challenge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
Analysis of expendlture on charltable actlvltles
Summary by fund type
Restticted Unrestricted
funds
funds
2025
2025
Total
2025
Rehabth"lauon and outrcach
5,69)
42,437
48,132
Analys15 of expenditure by activities
ACtI￿tieS
undertaken
directly
2025
Support
costs
Total
nds
2025
2025
Reliabib'tation 2nd outreach
23,)61
48,132
Analysls of support costs
Reliabilitation
and ouireach
Total
fiind5
2025
2025
Depreciatinn
%ui)po)rt ii-vikcis/s"oliintceis
OtliL'¥ c()sts
.004
li,011
4,9)6
3,600
1,004
15,011
4,956
3,600
Goi'Linanci costs
Total 2025
24, j? I
24,571
10.
Independent examlner's remuneration
-E-lie iiidepeiiileT)t eKiniiiier s rcniiiiicraiion anioiiiits to an iiiclcpcncleiit ei1nuiier (ee ()[ £.-I,()00.
P4e 14

Teen Challenge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
11. Trustees. remuneratlon and oxpenses
Duiing the pcrlod, no Trustees reccivcd any remuner2uon or other bencflts.
During the perlod ended 31 Ilarch 202), no frus(ee expenses hai'c bccn incurrcd.
12. Tangible fixed a55et5
Motor
'eliicles
Compiiter
equipment
Total
Cost or valuation
Ildditions
21,995
3,108
25,103
At 31 N,12rch 202)
21,995
3,108
25,103
Deprecig4tion
Charge foi (lie period
825
179
1,004
.It 31 h.12rch 202)
825
179
1.004
Net book valiie
At 31 Tr1arch 202)
21,170
2,929
24,099
13.
Debtors
2025
Prepaj ments and accrucd income
3,253
14.
Creditor5: Amounts falling due within one year
2025
()Elier cr¢clitrir%
2,427
6,239
..Iccii121b anLI (lefericcl incc)me
8,666
Page 15

Teen Challenge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
15. Statement of funds
Stat•mant of funds - current period
Balance at
31 Match
2025
Funds
iftttodiieed
Income ExpeThditute
Untestticted funds
Rescrves
61,257
(42,953)
71,511
89,815
Resirlc(ed funds
Rcstrictcd I'iinds - all fiinds
5,695
(5,695)
Total of fiitids
66,952
(48,648)
71,511
89,815
16.
Analysis of net a55et5 between fund5
Restticled Untestricted
hinds
fiiiids
2025
Total
fiinds
2025
2025
"r2ngible filed assets
Currcnt asscts
24,099
24,099
74.382
(8,666)
2,639
(2,639)
Lrcditors duc i4-Atliiii onc )-cai
(6,02 1)
Total
89,81)
89,815
17.
Related party transactlons
lThe C.h#riTh' 1> cnnneciecl io leeii C-1i2llenge LK bi. i-￿t￿e ol shared ch8riiAble objeciii'es an(] l)isinric
operaiir)nal h"Iiks.
l)Lifiiig Ilic i-car, tlic ("haiiti- receii'e(l L, l.) I I Ir()ni 'l'een C.Iiallengc L K.
Diirii)g ilie l-ear, Elle c.liiriii' re￿11)lirscd -I ccn Cliallcngc L"K [.17,6.iO ￿ res1)ect ot sui)pi)rt ii'()rLL'r balai).
costs.
I-IIL -l-riisiecs COLilirm tliai all Iiai)saciic)11s Il'ltli re12ted i)2rties IK-i're concluctcil iti Ilic best iiiterests of tlie
(-1)1riN-.
Page16

Teen Challenge Nl
Notes to the Financial Statements
For the period ended 31 March 2025
18.
Post balance sheet events
SubscquLnt to thc rcporting perEod, ttvo Trusrees resigned in Nlovember 202), resultiiig ￿ thc numbcr of
TrLlSte.e.8 te.mpc)r2rily f2lling hpl(hii" Ihe mjnimiim sperifie.d in the .1 ru£t Deed. Thls Positioii has siocc bccn
addicssed throiigh thc appointn]cnt of addiuoxial Trustccs in accordance ii-lth tlic Tnist l)ccd.
Folloiving the year end, consideiauon li'as gii-cn to the potentsal closurc OE thc Chariti.. and a i)otifLcation ivas
submitted to the Chanty, Commission lor Noithern Ireland. This notiflcation subsequentl}i ivitlidraivn.
The Chatiti, continues in operation And no fornvAI decision to close the Chanti, has been made.
Paue li