REGISTERED COMPANY NUMBER: 03260243 (England and Wales)
REGISTERED CHARITY NUMBER: 1093244
Trustees. Re
rtand
Financial Statements for the Year Ended 31 December 2022
for
Brake

Brake
Contents of the Financial Statements
for the Year Ended 31 December 2022
Page
Reference and Administrative Details
Trustees, Report
2 to 8
Report of the Independent Audi(ors
9 to 12
ststemenl of Financial Activities
13
Balance Sheet
14
Cash Flow Statement
15
Notes to the Cash Flow Stslement
16
Notes to the Financial Stslements
17 to 26

Brake
Reference and Administrative Details
for the Year Ended 31 December 2022
TRUSTEES
J C B Bailey
S Christmas
R W Cuerden
K Gledhill (resigned 218120231
D S Sleightholme
C Linsell
J H Millar (resigned 10110120221
NJReed
F Senior (resigned 2511120221
H L Gillan
N D Naran {appointed 1811120221
P E Mlen (appointed 116120231
S J Bradbury lappointed 116120231
Byard (appointed 116120231
C L Haines (appointed 116120231
COMPANY SECRETARY
R W Cuerden
REGISTERED OFFICE
3rd Floor
56 Wellinglon Street
Leeds
West Yorkshire
LS1 2EE
REGISTERED COMPANY
NUMBER
03260243 {England and Wales)
REGISTERED CHARITY
NUMBER
1093244
AUDrroRS
Haines Watts
Chartered Accountants &
Statulory Audilors
3rd FIcKJr
56 Wellington Slreet
Leeds
West Yorkshire
LS12EE
INTERIM CEO
Ross Moodock
KEY MANAGEMENT
PERSONNEL
Chris Linsell - Treasurer
Louise Robbins- Head of Finance
Scott Williams- Head of Programme
DelNery
Tracey Lister- Head of servi￿ Del￿ery
Page 1

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
The Trustees present their annual report togelherwth the audrted financial statements of the company for the
year 1 January 2022 to 31 De￿rnber 2022. The Trustees confirm that the Annual Report and financial
slalemenls of the company compty wth the current statutory requirements, the requirements of the
company's governing document and the provisions of the Ststemenl of Recommended Practi￿ ISORPI,
applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic or Ireland IFRS 102) (effective 1 January 20151 as amended by Update
Bulletin 1 leffeclive 1 January 2015).
Since the company qualifies as a small company under section 383, the strategic report ￿qUired of mèdium
and large Companies under the Companies Ad 2006 (Strategic Report and Director's Report) Regulations
2013 is not ￿quIred.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Brake is a registered charity and it works lo-. help people bereaved or physically injured by a sudden event
through the provision of support Servi￿5, so as to relieve their suffering", and to advance the education of the
public in issues of road safety and environmentalty fn"endly forms of transport wth the objecb.ve of reducing
death and injury on the road5 and reducing damaging pollub"ons. particularly by".
al promobng safe and environmental￿ fn"endly pracb.ces in relab.on to public road use",
bl conducting research into ways to make the roads safer and lo enable environmentalfy sustainable transport
chol￿S and disseminating such research.
Our vision is a world wth zero road harm where we can all move in a safe and healthy way, as part of our
normal day.
Brake advises Govemmenl departments on matters relats.ng to road safety and caTe for people bereaved or
physically injured by a sudden event", and works to achieve evidenced based action by all to achieve safe and
healthy mobility. Our projects include delivery of awareness raising and educational resources and events and
training for various audiences including professionals such as at-work drivers. educators and young people
and civil society as a who￿. Brake delivers the National Road Victim Service which provides support for
people affected by road crashes and advises other professionals working wrth them, such as the pol￿e.
Public benefit
The Trustees ￿nriMi that they have referred to the guidan￿ contained in the Charity Commission's general
guidance on public benefit when reviwng the Charity's aims and objectives and in planning future aclivilies.
The Trustees are satisfied that the charity continues to meet the required public ￿nefit lesl through its
objecb'ves and a¢livilies.
Volunteers
Brake benefits enormously from our support from volunteers, who engage wth the charity through fundraising
but also through awareness raising in their communits"es.
Page 2

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
ACHIEVEMENT AND PERFORMANCE
Introduction
Brake believe that safe and healthy mobility is everyone's human right wherever we are.. in cities, towns.
villages or moving be￿een places.
A death or serious injury on roads should be a rare and unusual evenl.
Bul sadly. today's reality is that 5 people die on the UKS roads every day, and more than 15 times as many
people are seriously Injured.
Being able lo move around our communities, and befv￿en places, without fear of death and injury, and in
ways that are good for our health and the planel. is everyone's COn￿rn. The Department for Transport's 2022
road casualty stalisbcs show that 1,711 people died on Britain's roads in 2022 a 10°k increase since 2021
and back to pre-pandemic levels. A further 28,031 people suffered serious injuries - up 8% since 2021. These
aren't Just numbers. We're talking about chiklren and young people, parents, partners, siblings, and
grandparents.
These deaths and injuries are preventable, and they have to stop.
We continue lo campaign for evidence-based policies and investments to enable everyone to have access lo
safe and healthy mobility. We work wth schools and families, communib.es and companies lo champion the
cause of road safety and raise awareness of key road safety issues. We coordinate Road Safety Week. the
UK'S biggest annual road safety campaign, and we help organisab.ons that employ people who dnve for work
to manage work-relaled road risk.
While people continue to die and suffer catastrophic injury on the UK'S roads, Brake wll also conb.nue to do
everything we can to sUPPOrt road crash victims.
Support for adults and Children who have b&n bereaved or suffered catastrophie injury in a crash is an
essential humanitsnan response. Expansion of our National Road Vielim Service in 2022 enabled us lo
support more than 1,300 families affected by be￿aVement and catastrophic injuries, including the provision of
enhanced face lo face support, provided by our growng team of local caseworkers operating in communities
across the UK.
Thank you lo everyone who has worked with us in 2022, from our volunteers and the emergency services lo
our corporate partners and Govemment decision-makers
our efforts would not succeed wilhoul your
supporL
In April 2023, after 29 years in role, Brake's founder Mary Williams OBE retired from her role as Chief
Executive at Brake. Brake is where it is today because of Mary and all al the charity recognise and thank her
for that.
Ross Moorlock
Interim Chief Executive
Page 3

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
ACHIEVEMENT AND PERFORMANCE
Some highlights of 2022
Brake's Kids Walk
In June more than 90.000 kids look lo the streets around their schools lo raise awareness of the need for
saferjourneys, as 40 children are kIl￿d or injured every day on UK roads.
Children aged be￿een four and 11 from 600 Schools across the UK took part in Brake's Kids Walk with
Shaun the Sheep. The national project, run by Brake in partnership wth Insuran￿ group esure and with
support from Aardman, sees Shaun and his flock help youngsters leam key road safety messages and call on
grown-ups to make roads safer so more chIld￿n can enjoy the health and planet-saving benefits of walking or
wheeling lo school.
National Road Wi¢tim Seplice expansion
The National Road Victim Service, run by Brake, is the only national provider of a trauma-inlormed, specialist
case-managed ￿re Servi￿ specrfically developed to enable coping. and meet welfare and wellbeing goals, of
bereaved and catastrophically injured road victims. The service expanded in 2022, ￿th the addition of more
than 15 new specialist local caseworker roles offering face lo face support lo road victims in communities
across England, Wales and Scotland. These professional caseworkers have expe￿'Se in helping victims
suffering shock, turmoil. devaslalion, and many life challenges as a resu￿ of crashes. In 2022 more than
1,300 road victims were provided with specialist support by Brake's National Road Victim Service.
Since il was set up in 1996, Brake's Nabonal Road Vicb'm Service has helped more than 50,000 victims
across the UK through provision of vital infomiatson and ￿sewOrker Care. Al police forces across the UK
distribute National Road Vicb'm servi￿ infom)atson lo road victim families and the Servi￿ wort(s in close
partnership wth police Famity Liaison Officers across the UK_
Road Safety Week- Safe Roads for All
National Road Safety Week, our flagship awareness raising even( took place in November 2022, and had an
eslimaled reach of 6.8 million people and was themed Safe Roads for All. Across the week, we gave people
ideas for how they could move, think, watch, leach, save lives and support people affected by road crashes,
all while imagining a future where no one is killed or injured on a road. Throughout the week we emphasised
the importance of everyone followng the changes lo the Highway Code, introduced in January 2022, 10
protect people more al nsk on our roads, such as those on fool and bicycle.
Page 4

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
FINANCIAL REVIEW
Going concem
After making appropriate enquiries. the Truslees have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. For this reason. they
continue to adopt the going concern basis in preparing the financial statements. Further details regarding the
adoption of the going concem basis Can be found in the Accounb"ng Policies.
Funding and financial review
Brake continues to be funded by a mixed income stream of corporate gwing, sponsorships, community
fundraising, grants, and some limited trading Ifor example selling seats at our annual fleet awards).
We are continuing to work to generate more support from all income streams to enable growih. Brake has an
enviable history of counting ils pennie5 carefulty. Through a prO￿5S of strict financial control. we finished
2022 with a reasonable reserve level giving u5 the vital prolecb.on we need to operate in these challenging
times, bul also b.mes of opportunty and importance of our cause.
We are continuing lo exercise strict financial control to manage reserve levels, while also recognising that the
charity must invest to develop, within safe use of resewves.
Our expenditure on all aspects of our work is reviewed monthly in line wth agreed parameters, including
protection of any restrided funds for specffic adivib"es.
We undertake this work through a committee incluswe of senior stsff and Board members, inclusive of the
Chief Executive, Head of Finance, an¢J TreaSU￿r.
Brake focuses the bulk of its unrestricted fundraising efforts on two key income streams." corporate
fundraising and community fundraising.
In 2022, our income streams included unresthcted corporate and community fundraising, and grant income,
mainly from ststulory sources.
We do not work wrth any professional ftjndraisers.
Brake ensures it conforms to all recognise(I fundraising standar(Js. We are a member of the Fundraising
Regulator and the institute of Fundraising in the UK_ Brake has a six-point Fundraising Promise that it abides
by as follows..
o We are Committed lo high standards
o We are honest and open
o We are clear
o We are respecrful
o We are fair and reasonable
o We are acwuntable
Our fundraising complaints policy is available through our website and on request to members of the public.
This policy clearty states the steps we will take. should we receive a complaint about our fundraising
practices. These steps include external investigation should it become necessary. To date. Brake has never
received a complaint about its fundraising praCts.￿S.
We recognise that due lo the nature of our work. it is inevitable that our fundraisers will come into contact with
people who are vulnerable and not able to make informed decisions about their giving. Brake has a
vulnerable supporters policy in place to help our fundraisers idents.fy vulnerable people and to give them
guidance on how to manage situattons as they arise.
Page 5

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
Additional￿, we follow all current data prolecb.on laws and implement changes lo our administration systems
as and when legislation changes, to ensure the protection of the public, Including vulnerable people, fror
unreasonable intrusion on a person's privacy, unreasonably persistent approaches or undue pressure lo
give.we do not buy or sell data, including contact lists, nor do we 'cold call, members of the public lo request
oney. Additional￿, Brake abides by strict confidentialrty practi￿S in relation lo users of our National Road
Victim Setvice. Individuals being supported through our Servi￿ are never approached for donations al any
point during the lime they are receiving support through the Servi￿.
Re$grvg$ policy
Under nomial circUmstan￿S it is the desired policy of the board to have unrestricted ftjnds to Cover a
minimum six months, overheads. Brake ex￿eded this at the end of 2022.
Our fabulous fundraisers
A HUGE THANK YOU to all our fvndraisers and volunteers who helped fund and support the charity in 2022.
More than 300 fabulous fundraisers took part in fundraising events and gave donations to raise vital funds lo
support our work. Befv￿en them, they raised more than £275,000. Many more volunteers gave their lime lo
help us by promoting road safety in their communities.
Our corporate partners
Funding from cotporale organisalions continues to make up a large amount of our overall charity income. We
are grateful lo all those organisalions who partner wth us to help achieve a common goal of ￿ducIng the
number of deaths and serious injuries on our roads. The support of our eotporale partners often extends
beyond financial contributions, and we are particularty thankful for all those that donate their lime and
expertise lo help further the cause of roa¢J safety. Above all else, the Contributions of our partners ensure that
we can offer the help and support so vitslty needed for families to piece their lives back together following a
road crash.
Our corporate parb)ers enable us lo delnier key campaigns and engagement projects. including our Kids
Walk, Global Fleet Champions and Road Safety Week. These projects and campaigns contribute hugely lo
the narrative of road safety messaging in the UK, and we are delKJhled lo have corporate partners lo work
with us on these initiatives. Thank you lo all our cortKJrate supporters who help make roads and communities
safer, both in the UK and woddwide_
Grants and statutory funding
We have continued to work alongside statutory bodies and are grateful to have received grants in 2022. This
includes funding from a number of statutory bodies for our National Road Victim Servi￿. with particular
thanks to the Department for Transtx)rt and the Scoth"sh Government. both of whom grant aided the National
Road Victim Service in 2022.
We gready appreciate all the SUPPDrt we have received throughout the year.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Goveming document
The company is registered as a ¢hantable company limited by guarantee and ts governing document is its
Memorandum and Articles of Asscriation as amended on 18 May 2002 and 8 December 2008. The Board of
Trustees shall be Composed of no fewer than three Trustees
Method of appointment or election of Tn￿teeS
Any person interested in becoming a Trustee of Brake. when there is a varAncy. wll have an interview with at
least fv40 existing Trustees and the Chief Execub"ve. This interview will ascertain the proposed Trustee's skills
and experience in relaton to the needs of Brake and the Board of Trustees. Should the interview be
successful. the Trustees and Chief Execubve will then make a recommendabon to the Board of Trustees.
Appointment of the new Trustee wll be subject to a majonty agreement of the exisb.ng Board and be
dependent solely upon the needs of the Board for supplementary membership nO￿lthstanding the personal
attributes of the applicant
The maximum number of Trustees of Brake shall be delemiined by the charity. Unb"I so fixed, there shall be
no maximum number and the minimum number shall be three.
Page 6

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
STRUCTURE. GOVERNANCE AND MANAGEMENT
Policies adopted for the induction and training of Trustees
Upon appointment Trustees receive an induction pack. This pack includes the charitys main govemance
documents and details of Trustees. responsibilities as well as documents relab.ng to Brake's vision. strategy
and finan￿s. New Trustees are also invited to attend Brake conferences and events trj gain a better
understanding of the charity's work and road safety issues in general.
Pay policy for senior staff
The Board of Trustees is required to approve any recruitment, or proposed change in remuneration package
that offers a remuneration package above £40,000, and all salaries musl be constrained to a degree that they
do not exceed our agreed salary brackets for our grades of staff, as outlined in our Staff Handbook.
Administration
In 2020 Brake launched a new four-year strategy1202¢>20231 laying out our vision, mission. values, strategic
aims and objeckn'ves. Part of this strategy is to continue wrth a ￿reful and caub'ous approach lo managing
finances. in order lo provide a stable base for continuing to delwer and grow our services and projects in
furtherance of our vision.
Risk management
Our risk assessment and risk management pro￿sseS are consistent wth good management practice. We
benchmark these against industry standards. Risk can be defined as the combination of the probability of an
event and its cOnsequen￿s. Risks can be posits.ve and relate to the taking of opportunities and can be
negative and relate lo undesirable outcomes. Brake is risk averse when it comes lo the protection of our
reputation and the safety of our Peop￿ and wll take managed risks wth respect to invesb.ng in our work and
in developing the organisats.on to have greater impact
The chanty's Trustees have given consideration to the major risks to which Brake is exposed and satisfied
themselves that system5 or procedures are in pla￿ to manage those risks. Brake classifies risk within the
following categories
operab"onal, financial, governan￿, people, repulalional and legislab"on. Slalutory
responsibility for the management and control of Brake rests wrth the Board of Trustees. The Trustees
delegate day-to-day risk management to the chief executwe and the Senior leadership team and hold them lo
account for ensuring that the right processes are in place lo fuffil their statutory role. Trustees have pro￿sseS
in pla￿ lo ensure that the senior leadership team has accurately assessed the risks and their consequences,
that identified nsks are being monrtored and managed, that policies and prO￿dureS are in pla￿ and that the
risk register is reviewed regularty. Brake complies with all exisb.ng data prolecb.on legislab"on.
PLANS FOR FUTURE PERIODS
Future developments
2023 is the final year of our Current four-year stralegy to ￿Mpaign. engage and support road victims.
Our priorities in 2023 include the delivery of a national Conferen￿ to showcase the need for specialist support
following a road crash, and further expansion and development of the National Road Victim servi￿ to extend
support to even more road victims across the UK.
We will continue to engage Government in the imrx)rtance of a Safe System approach to road safety. that
delivers evidenced solutions, and will conbnue to campaign on important issues. including the introduction of
a progressive licenang system and 20mph speed limits around schools and In communities and on urban
roads.
We will work to grow our education and awareness raising project outcomes, including Road Safety Week.
Beep Beepl Day and Kids Walk and our work with fleel managers celebrating best practice through our UK
Fleet Champions Awards.
Attenb"on will also tum to setting the strategy for a new strategic period for the charity in 2024.
Page 7

Brake
islered number 03260243
Trustees, Re
ort
for the Year Ended 31 Decernber 2022
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trustees (who are also the directors of Brake for the purposes of company law and also form the
members of Brake as welll are responsible for preparing the Trustees. Report and the financial statements in
accordan￿ with applicable law and United Kingdom Acwunting Standards (United Kingdom Generally
A¢￿pIed Accounting Praclicel. The Trustees. directors and members of Brake are now all the same people.
Company law requires the Trustees to prepare finan¢ial stalements for each financial year which give a true
and fair view of the slate of affairs of the ¢haritsble ¢ompany and of the in￿ming resources and appli¢aty'on of
resoL1r￿s, including the income and expenditure. of the charitable company for that period. In preparing those
financial stslements. the trustees are required to
select suitable accounting rx)licies and then apply them consislendy..
- observe the methods and principles in the Charity SORP..
- make judgements and esb"mates that are reasonable and prudenl..
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
al any time the financial posits.on of the charitable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and hen￿ for taking reasonable steps for the prevention and detecbon of fraud and
other Irregularites.
In so far as the Trustees are aware..
there is no relevant audit infomiabon of which the charitable company's auditors are unaware., and
the Trustees have taken all steps that they ought lo have taken to make themselves aware of any relevant
audit Information and to establish that the auditors are aware of that inforniab"on.
AUDITORS
The auditors, Haines Watts, wll k prowsed for r&appointment at the forthcoming Annual General Meeting.
Approved by order of the iK)ard of trustees on 18 October 2023 and signed on ils behalf by."
leknhJZes¥ //￿kn/e
D S Sleightholme- Trustee
Page 8

Re
ort of the Inde
Brake
ndent Audrtors to the Member5 of
Opinion
We have audited the financial slalements of Brake Ilhe '¢harrtable company'l for the year ended
31 De￿mber 2022 which comprise the Ststement of Financial Aclivilies, the Balan￿ Sheet. the Cash Flow
ststemenl and notes to the financial statements. induding a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United Kingdom Generalty Attepled A¢¢ounling Pra¢b'¢el-
In our opinion the financial statements..
give a Inje and fair view of the stsle of the charrtable ￿MpanY'S affairs as at 31 D￿rnber 2022 and of its
incoming resources and application of resources. induding its income and expenditure. for the year then
ended..
have been properfy prepared in a¢¢ordance with United Kingdom Generally A￿pIed Accounting Practice.,
and
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ 1ntemab.onal Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are fvrther described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordan￿ with the ethical requirements that are relevant lo our audit of the financial
slalemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordan￿ wrth these requirements. We believe that the audit emdence we have obtained
is sufficient and appropnale to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial ststemenls, we have ¢onduded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainb'es relating lo events or
conditions that, individualty or collectively, may cast signtficant doubt on the charrtable company's ability lo
continue as a going COn￿M for a period of al least twelve months from when the financial statements are
aulhorised for issue.
Our responsibilib'es and the reswnsibilities of the trustees with respect to going con￿rn are de￿ribed in the
relevant sections of this repo
other information
The trLJStees are responsible for the other infomiation. The other infomiation comprises the information
included in the Annual Report. other than the financial slatements and our Report of the Independent Auditors
thereon.
Our opinion on the financial statements does not cover the other informab.on and. except to the extent
otherwise explicitly staled in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibilty is to read the other information and.
in doing so. consider whether the other informats.on is materialty inconsistent wth the financial statements or
our kno￿edge obtained in the audit or otherwse appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine whether this gives
rise lo a material misstatement in the finanaal statements themsefves. If, based on the work we have
performed, we conclude that there is a material misstatemenl of this other informab"on, we are required lo
report that fact We have nothing to report in this regard.
Oplnlons on other matters prescrfbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit.
the information given in the Ttustees, Report for the financial year for which the financial statements are
prepared is consistent with the financial statements," and
the Trustees, Report has been prepare¢J in accor¢Jance wth applicable legal reqU1￿Ments.
Page 9

Re
ort of the Inde
Brake
ndent Audrtors to the Member5 of
Matters on whi¢h we a￿ required to report by exception
In the light of the knowledge and understsnding of the charitable company and ts environment obtsined in the
course of the audit, we have not identified material misstslements in the Trustees, ReporL
We have nothing lo report in respect of the following matters ￿ere the Companies Act 2006 requires us lo
report to you if, in our opinion..
adequate acwunling records have not been kept or retums adequate for our audit have not been re￿iVed
from branches not visited by us,. or
the financial slalemenls are not in agreement with the a¢wunling records and returns., or
certain disclosures of trustees, remuneration specified by law are not made.. or
we have not re￿iVed all the information and explanations we require for our audit.. or
the trustees were not entided to take advantage of the small companies exemption from the requirement lo
prepare a Strategic Report or in preparing the trustees. ReporL
Responsibilities of trustees
As explained more fulty in the Statement of Trustees. Responsibilib"es, the trustees (who are also the directors
of the charitable company for the purposes of company lawl are responsible for the preparab.on of the
financial statements 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 preparab.on of financial statements that are free from
material misslalement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitsble company's
ability lo conbnue as a going concem, disclosing. as applicable. matters related to going concern and using
the going concem basis of accounting unless the ttustees either intend to liquidate the chantable company or
to ￿ase operabons, or have no realistic alternative but to do so.
Page 10

Re
ort of the Inde
Brake
ndent Audrtors to the Member5 of
Our ￿spOnSibl11t1es for the audit of the financial statements
Our objectives are to obtain ￿3$Onable assurance atK)ul whether the financial statements as a whole are free
from material misslalemenl, whether due to fraud or error. an(J to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assuran￿ is a high level of assurance. bul is not a guarantee that an
audit conducted in accordance with ISAS IUKI VAII always delecl a material misslalement when il exists.
Misslatemenls can arise from fraud or error and are Considered material if. individually or in the aggregate.
they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these
financial statements.
The extent lo which our procedures are Capable of det￿￿ng irregularities. including fraud is detailed below..
Irr￿ularitIes, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our resrM)nsibilities. ouuined above. to detect material misstatements in respect of
irregularities, induding fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities.
including fraud and non-compliance with laws and regulab"ons. was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competen￿.
capabilities and skills to idents.fy or recognise non-compliance wth applicable laws and regulations,.
we identified the laws and regulations applicable to the charity through discussions with trustees and other
management., and from our commercial knovAedge and experience of the charity sector
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operats.ons of the charity. induding the Companies Act 2006, taxab.on legislation
and data protection. anti-bribery, employment and health and safety legislation".
- we assessed the extent of Complian￿ with laws and regulats.ons identified above through making enquiries
of management,. and
Identified laws and regulats.ons were communicated wthin the audit team regularfy and the team remained
alert to instan￿S of non-cOmplran￿ throughout the audit
We assessed the sUs￿ptibIlity of the charrtls financial statements to mi5Stalement, including obtaining an
understanding of how fraud might occur, by".
making enquiries of management as to where they considered there was suscepb"bility to fraud, their
knowledge of actual, suspected and alleged fraud-,
considering the intemal controls in pla￿ to mib.gate risks of fraud and non-complian￿ with laws and
regulations", and
- understanding the design of the charivs remuneration policie5.
To address the risk of fraud through management bias and override of controls, including the irnpact on
revenue recognibon we".
- performed analytical procedures to identify any unusual or unexpected relationships",
le51ed journal entries to identify unusual Iran5actions",
assessed whether judgements and assumptions made in determining the aecounling estimates sel out in
note 3 were indicative of potential bias," and
investigated the rationale behind significant or unusual transactions", and
the use of data analytics to idenb'fy transactions requiring further investigation.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limrte(I to".
- agreeing financial ststemenl disclosure to undedying supporting documentation".
reading the minutes of meeb'ngs of the Iruslees." and
enquiring of management as lo actual and potential I￿gat￿)n and claims
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions. the less likely il is that we would become aware of
non-compliance. Audib'ng stsndards also limit the audit procedures required lo identify non-compliance with
laws and regulations lo enquiry of the Iruslees and olhef management and the inspe¢lion ol regulatory and
legal correspondence, if any.
Material misstslements that arise due lo fraud can be harder lo detect than those that arise from error as they
may involve deliberate concealment or collusion.
Page 11

## Report of the Independent Auditors to the Members of Brake 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

## 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. Our audit work has been undertaken so that we might state to the charitable 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 the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 


Matthew Barton BA (Hons) FCA CTA (Senior Statutory Auditor) for and on behalf of Haines Watts Chartered Accountants & Statutory Auditors 3rd Floor 56 Wellington Street Leeds West Yorkshire LS1 2EE 

26 October 2023 

Page 12 



Brake
Statement of Financial Activities
for the Year Ended 31 December 2022
2022
Total
funds
2021
Total
funds
unrestn.cted
fund
Restn"cted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Road Safety Acivities
Victim Support Activities
Sudden Activities
64.599
287.516
9.905
251.201
633,769
315.800
921.285
9,905
297,246
494,010
502,093
other trading actniits.es
Investment income
435.593
2.698
435,593
2,698
451,465
1,601
Total
800,311
884,970
1,685,281
1,746,415
EXPENDITURE ON
Charitable activities
Fundraising expenses
Road Safety Acivities
Victim Support Activits"es
Sudden Activities
286.451
177.663
447.678
7.521
286.451
428.864
991.01 D
7,521
195,160
262,090
510,302
476,301
251,201
543,332
Total
919,313
794,533
1,713,846
1,443,853
NET INCOMEIIEXPENDITUREI
1119.0021
90.437
128.5651
302,562
RECONCILIATION OF FUNDS
Totsl funds brought forward
1.0(K).710
36.716
1.037.426
734,864
TOTAL FUNDS CARRIED FORWARD
881,708
127,153
1,008,861
1,037,426
The notes fomi part of these financial ststements
Page 13

Brake
islered number 03260243
Balall￿ Sheet
31 December 2022
2022
Total
funds
2021
Total
funds
unrestn.cted
fund
Restn"cted
funds
Notes
FIXED ASSETS
Tangible assets
14
15,570
15,570
11,461
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
340,312
835,367
340,312
962.520
154,736
1,312,701
127,153
1,175,679
127,153
1,302,832
1,467,437
CREDITORS
Amounts falling due within one year
16
{309,5411
1309,5411
1441,4721
NET CURRENT ASSETS
866.138
127,153
993.291
1,025,965
TOTAL ASSETS LESS CURRENT
LIABILITIES
881,708
127,153
1,008,861
1,037,428
NET ASSETS
881.708
127,153
1,008.861
1,037,426
FUNDS
Unreslricled funds
Restricted funds
18
881,708
127,153
1,000,710
36,716
TOTAL FUNDS
1,008,861
1,037,426
These financial statements have been prepared in accordance wih the provision5 applicable lo charitable
companies subject lo the small companies regime.
The financial ststements were approved by the Board of Ttustees and authorised for issue on
18 October 2023 and were signed on its behalf by.
eknhJ7es¥ //12Skn/e
D S Sleightholme- Trustee
R W Cuerden - Trustee
The notes fomi part of these financial ststements
Page 14

Brake
Cash Flow Statement
for the Year Ended 31 Decernber 2022
2022
2021
Notes
Cash flows from operating activities
Cash generated from operations
1338.0761
210,389
Nel cash (used inllprovided by operating a¢bvibes
1338.076)
210,389
Cash flows from investing activities
Purchase of tangib￿ fixed assets
Interest received
114.8031
2.698
{2,3191
1,601
Nel cash used in invesb.ng acb"vib"es
{12,105}
17181
Change In Cash and cash equlvalents
in the reporting ￿riod
Cash and cash equivalents at the
beginning of the reporting period
1350.1811
209,671
1,312,701
1,103,030
Cash and cash equivalents at the end
of the reporting period
fj2.520
1,312,701
The notes fomi part of these financial ststements
Page 15

Brake
Notes to the Cash Flow Statement
for the Year Ended 31 December 2022
RECONCILIATION OF NET IEXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2022
2021
Net lexpenditure}lincome for the reporting period las per the
ststement of Flnanclal Actlvitles)
Adju$tmenl$ for:
Depreciation Charges
Interest received
Increase in debtors
Decrease in creditors
128,5651
302,562
10.694
12.6981
1185.5761
1131.9311
8,640
{1,6011
138,5001
160,7121
Net cash (used inllprovided by operations
1338,0761
210,389
ANALYSIS OF CHANGES IN NET FUNDS
At 111122
Cash flow
At 31112122
Net cash
Cash at bank and in hand
1,312.701
1350,1811
962,520
1,312.701
1350,1811
962,520
Total
1,312,701
1350,1811
962,520
The notes fomi part of these financial ststements
Page 16

Brake
Notes to the Financial Statements
for the Year Ended 31 December 2022
GENERAL INFORMATION
Brake is a charity, limited by guarantee. incorporated in England and Wales registered at 3rd Floor, 56
Wellinglon Street, Leeds. Wesl Yorkshire. LS1 2EE under company registered number 03260243 and
charity registered number 1093244_ The principal pla￿ of business is 38 Lion Chambers, John
William Street, Huddersfield, HD1 1ES.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial ststements of the charitable company, which is a public benefit enb.ty under FRS 102,
have been prepared In accordan￿ with the charib.es SORP IFRS 1021 Accounting and Reporb"ng by
Charities". Statement of Recommended Practice applicable to charib.es preparing their accounts in
accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffeclive 1 January 20191,, Financial Rew)rb"ng Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Acl 2006. The financial statements
have been prepared under the historical cost convention.
Company $latu$
The company is a company limited by guarantee. Each of the members of the charity have each
undertaken lo contribute a maximum 01 £10 to the assets of the company in the event of the same
being wound up while he or she is a member or within ￿1ve months of them ceasing to be a member.
Going concem
The financial statements have been prepared on a going con￿rn basis. The Trustees have reviewed
and considered relevant infomiab"on, including the annual budget. in making their assessment. Based
on these assessments and the current reSoUr￿S available, the Trustees have concluded that they can
continue lo adopt the going con￿rn basis in preparing the annual rep)rt and accounts.
Income
All income is recognised once the company has ent￿ement to the income, (( is probable that the
income wll be received and the amount of income receivable can k measured reliably.
For legacies, ent￿ement is taken as the eadier of the date on which either." the company is aware that
probate has been granted, the estste has been finalrled and nolificakn'on has been made by the
execulorlsl lo the Trust that a distribution wll be made, or when a distribution is received from the
estsle. Receipt of a legacy. in whole or in part, is only considered probable when the amount can be
measured reliably and the company has been nobfied of the exe¢uto¢s intention lo make a distribution.
Where legacies have been notified to the company, or the company is awa￿ of the grants'ng of
probate, and the criteria for income recognibon have not ken met, then the legacy is treated as a
contingent asset and disclosed if material.
Expenditure
Expenditure is r￿ognISed once there is a legal or conslructyve obligation tr) transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in setuement 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 attn"butable to a single activity are allocated directly to that
activity. Shared costs which contribute lo more than one activity and supw)rt costs which are not
attributable lo a single actvity are apportioned be￿een those activib.es on a basis consistent with the
use of reSoUr￿s. Central staff costs are allocated on the basis of b.me spent. and depreciation charges
allocated on the PDrb"on of the assel's use.
Fundraising costs are those incurred in seeking voluntary contn"butions and do not include the costs of
disseminating Information in support of the charitable actwities. Support costs are those costs incurred
directly in support of expenditure on the objects of the company and include project management
carTied out al Headquarters.
Costs of generab.ng funds are costs incurred in attracb.ng voluntary income, and those incurred in
trading aCt￿ltIeS that raise funds.
Page 17

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
ACCOUNTING POLICIES - Contlnued
Expenditure
Charitable activities and Govemance costs are costs incurred on the company's operab'ons. including
support costs and costs relating to the governance of the company apportioned to charitable activities.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its esb"maled
useful life.
offi￿ Equipment
Cornputer equipment
10-20% straight line
33% Straight Line
A review for Impairment of a fixed as5el is carried out rf events or changes in circumstan￿5 indicate
that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value
of fixed assets and their recoverable amoun15 are recogni5ed as impairments. Irnpairmenl losses are
recognised in the Ststement of finanual ath"vrties incor￿)ra￿.ng income and expenditure aecounl.
Taxation
The charity is exempl from corporation tsx on rts charitstAe a¢b'vib'es_
Fund accounting
General funds are unrestricted funds which are available for use at the discrebon of the Trustees in
furtherance of the general objecb.ves of the company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance wi(h spectfic reslricb.ons imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the spectfic fund. The aim and use of each restricted
fund is sel out in the notes lo the financial statements.
Operatlng leases
Rentals under operab'ng leases are charged to the Statement of financial activities incorporating
income and expenditu￿ a¢￿Unt on a straight line basis over the lease tem.
Pension costs and other post-retirement benefrts
The charitable company operates a defined wntn'bution pension scheme. Contributions payable lo the
charitable company's pension ￿heme are ¢harged to the Statement of Financial Acty'vities in the
period to which they relate.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliabty by the company., this is nomialty upon nots"ficab"on of the interest paid or payable by the Bank.
Debtors
Trade and other debtors are recognised at the setuemenl amount after any trade discount offered.
Prepayments a￿ valued al the amount ￿￿paid net of any trade discounts due.
Cash at Bank and in hand
Cash al bank and in hand includes cash and short lemi highly liquid investments with a short maturity
of three months or less from the date of a￿vISition or opening of the deposit or similar a¢wunl.
Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the
Statement of financial activities incorporating income and expenditure account over the expected
useful lives of the assets concerned. Other grants are credited to the Statement of financial acb"vib"es
incorporating income and expenditure account as the related expenditure is incurred.
Page 18

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
ACCOUNTING POLICIES - ¢ontlnued
Liabilities and provisions
Liabilities are recognised when there is an obligab.on at the Balance sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required In settlement. and the amount
of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company
anb"cipales It will pay to setue the debt or the amount it has received as adVan￿d payments for the
goods or services It must provide. Provisions are measured at the best estimate of the amounts
required lo settle the obligats"on. Where the effect of the b.me value of money is material, the provision
is based on the present value of those amounts. discounted at the pr&tax discount rate that reflects
the risks specific lo the liability- The unwnding of the discount is recognised within interest payable and
similar charges.
Flnanclal Instruments
The company only has financial as5els and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instrumen15 are inib.alfy recognised at transaction value and subsequently
easured al their settlement value wlh the ex￿pIlo￿ of bank loans which are subsequently measured
al amorts'sed cost using the effectsve interest method.
Concessionary loans
Concessionary loans made to other public benefit entities are measured al cost less impairment.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
Preparation of the financial statements required management to make significant judgments and
esbmales. The items In the financial statements where these key judgements and esb"males have
been made include deferred income.
OTHER TRADING ACTIVITIES
2022
2021
Community donations
Corporate donations
275,482
160,111
266.610
184,855
435,593
451,465
INVESTMENT INCOME
2022
2021
Deposit account interest
2.698
1,601
Page 19

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
INCOME FROM CHARITABLE ACTMTIES
2022
2021
Road
Safety
Vicbm
Support
Acts'vib'es
Sudden
Activities
Total
activities
Total
activities
Road safety activities
Victim support acty'vitses
315.800
315.800
931.190
297,245
996,104
921.285
9,905
315.800
921.285
9.905
1.246.990
1.293.349
During the year income totalling £607.771 {2021'. £797.6911 was received in the form of grants by the
government and government associated bodies.
Govemrnent Grants
Department for Transport
Purpose
Support for the Nab"onal Road Vith"m servi￿ and Road
Safety Week
Support for the Nab"onal Road Victirn Service
Scottish Government
Foreign, Commonwealth and
Development Office
Police and Crime Commissioners
Support for the Nab"onal Road Victim Service
Support for the Nab"onal Road Victim Service
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 81
Support
sts (see
note 91
Totsls
Fundraising expenses
Road Safety Activities
Victim Support Activrties
Sudden Aclivrties
180,437
339,409
749,639
7,521
106,014
89,455
241,371
286,451
428,864
991,010
7,521
1,277,006
436,840
1,713,846
DIRECT COSTS OF CHARITABLE ACTivrriES
2022
2021
staff costs
Community fundraising
Corporate fundraising
Campaigns
Support literature
Helpline costs
Sudden
Road Safety Week
Community events
Research costs
Professional engagement
WEB LED
Caseworker
1.064.527
10.235
1.454
466
3.484
1.202
6,523
15,768
21,411
851,213
11,199
9,987
1,190
10,705
6,928
66,934
17,359
18,945
5,045
11.586
2,837
53,295
63,400
28
88,124
1,277,OL
1,LE7,223
Page 20

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
SUPPORT COSTS
Manageme
Fundraising expenses
Road Safety Activities
Victim Support Activities
1(6,014
89,455
241,371
436,840
Support costs, included in the above. are as follows..
2022
2021
Road
Safety
Activities
Victim
Support
Activities
Fundraising
expenses
Total
activities
Total
activities
Wages
Social security
Pensions
Premises and other costs
Telephone & IT
Auditors, remuneration
Accountancy fees
54.241
3.140
6.760
26,264
12,448
1,607
1,554
45.769
2.650
5.704
22.161
10.503
1.356
1,312
123.497
7.149
15.389
59,797
28,341
3.659
3,539
223.507
12.939
27.853
108.222
51.292
6,622
6,405
209,752
9,068
27,889
89,407
32,705
7,809
106,014
89,455
241,371
436,840
376,630
10. NET INCOMEI{EXPENDITURE
Nel incomellexpenditurel is stated after ¢hargingllcredib"ngi".
2022
2021
Depreciation - owned assets
10,694
8,640
11. TRUSTEES. REMUNERATION AND BENEFThS
There were no Iruslees. remuneration or other benefits for the year ended 31 D￿mber 2022 nor for
the year ended 31 December 2021.
Trustees. expenses
There were no trustees. expenses paid for the year ended 31 December 2022 nor for the year ended
31 December 2021.
Page 21

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
12. STAFF COSTS
2022
2021
Wages and salaries
Social security costs
Other pension Costs
1.183.886
91,602
53.338
981,162
66,030
50,730
1.328.826
1,097,922
The average monthty number of empl¢)yees during the year was as folk)ws.'
2022
36
2021
28
Employees
The number of employees whose employee benefits {excluding employer pension costs) exceeded
£60.000 was..
2022
2021
£60,001 - £70,000
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivmES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Road Safety Activities
Victim Support A¢livilies
Sudden Activities
61.166
260.888
236.080
233.122
502.093
297.246
494.010
502.093
Other trading activities
Investment income
451.466
1.601
451.465
1.601
Total
T15,121
971,294
1,746,415
EXPENDITURE ON
Charitable activities
FLJndraising expenses
Road Safety Activities
Victim Support Activities
Sudden Activities
195.160
26.010
250.637
195.160
262.090
510.302
476.301
236.080
259.665
476.301
Total
471,807
972,046
1,443,853
NET INCOMEI{EXPENDITURE
303.314
17521
302,562
RECONCILIATION OF FUNDS
Total funds brought forward
697.396
37,468
734.864
TOTAL FUNDS CARRIED FORWARD
1,000,710
36,716
1,037,426
Page 22

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
14. TANGIBLE FIXED ASSETS
Office
Equipment
Computer
equipment
Totsls
COST
Al 1 January 2022
Additions
18.506
49.242
14.803
67,748
14,803
Al 31 December 2022
18,506
64.045
82,551
DEPRECIATION
Al 1 January 2022
Charge for year
12,262
1,801
44,025
8,893
56,287
10,694
At 31 December 2022
14,L￿3
52,918
66,981
NET BOOK VALUE
At 31 December 2022
4,443
11,127
15,570
At 31 December 2021
6,244
5,217
11,461
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Trade debtors
Other debtors
Prepayments and accrued income
214,066
9,338
116,908
72,168
5,392
77,176
340,312
154,736
Included within other debtors is a Con￿SSiOnary loan arnount due frorn Brake New Zealand of £9,288
12021". £5,392). No interest is charged on this COn￿sSionary loan and Brake may demand repayment
al any lime.
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Trade Creditors
Social secunty and other tsxes
VAT
Other creditors
Accruals and deferred income
56.455
22,923
22,804
50,832
18,142
19,598
4,104
348,796
207,357
309,541
441,472
Deferred income within the a¢￿￿nts rel*es to items of income relating to a future period.
Page 23

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
17. LEASING AGREEMENTS
Minimum lease payments under nOn-¢an￿lIable operating leases fall due as follows..
2022
2021
Within one year
Betr￿en one and five years
46.232
67.500
46,203
115,308
113.732
161,511
18. MOVEMENT IN FUNDS
Net
movement
in fvnds
Al
31112122
At 111122
Unrestrlcted funds
General fund
1,000,710
(119,0021
881,708
Restricted fund$
N Yorks Case Worker
Helpline
IRVA Wanwick
NRVS Helpline PCC granvsponsors
Pl Caseworkers
13,954
11.924
8.383
{31.9551
88.131
13,954
11,924
8,383
4,761
88,131
36.716
36,716
90.437
127,153
TOTAL FUNDS
1,037,426
128,5651
1,008,861
Nel movernent in fund5, included in the above are as follows".
Incoming
resources
Resources
expended
Movement
in fund5
Unrostrictgd funds
General fund
800.311
1919,3131
1119,0021
Restricted funds
Annual Re￿ptIOn
N Yorks Case Worker
FLO
Helpline
IRVA Warwick
NRVS Helpline PCC grantlsponsors
Pl Caseworkers
NRVS Scotland
RSW Grants DFT
Road Safety Week
Fleet Awards
YFB Toyota
YFB Project 24
11.068
37.897
11.068
72.375
47.158
52.200
339.552
84.587
62.345
77.326
74.348
7,867
7,179
{11.0681
123.9431
111.0681
160.4511
138.7751
184.1551
{251.4211
184.5871
{62.3451
{77.3261
{74.3481
17.8671
17.1791
13,954
11.924
8.383
131.9551
88,131
884,970
(794.5331
90,437
TOTAL FUNDS
1,685,281
11.713,8461
128,5651
Page 24

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
18. MOVEMENT IN FUNDS- ¢ontlnued
Comparatives for movement in funds
Net
movement
in funds
At
31112121
Al 111121
Unrestricted funds
General fund
697,396
303,314
1,000,710
Restrlcted funds
NRVS Helpline PCC granusponsors
37,468
17521
36,716
TOTAL FUNDS
734.864
302.562
1.037,426
Comparative net movement in funds, included in the at￿1ve are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
715,121
1471,8071
303,314
Restricted funds
Arval E Leaming
Beep Beep
Campaigns LED Grant
DFT Curriculum H&M Grant
Research Reports, DLG
GFC Sponsorship
GFC Webinars
YFB War/Other
FLO
Helpline
IRVA Warwick
NRVS Other Packslsponsors
NRVS Helpline PCC granvsponsors
Case Worker McMJel
Pl Caseworkers
Sudden DHSC
RSW Grants DFT
Road Safety Week
Fleet Awards
Sudden LotterylBardays
Sudden Other
Sudden Resources
Sudden Sponsorship
CAV DG cib.es
7,605
1,261
21.522
2.500
11.246
12.600
9,060
{2.0771
23.246
136.566
41.012
21.001
38.000
10.013
136.7161
254.003
74.499
77.540
16.976
165.079
46.984
10.651
25.375
3.348
17,6051
11,2611
121.5221
12.5001
{11.2461
{12.6001
19.0601
2.077
123.2461
{136.5661
141.0121
121.0011
{38.7521
{10.0131
36.716
{254.0031
174.4991
{77.5401
{16.9761
{165.0791
146.9841
110.6511
125.3751
13.3481
17521
971,294
{972.0461
17521
TOTAL FUNDS
1,746,415
11,443,853)
302,562
Page 25

Brake
Notes to the Financial Statements- conts.nued
for the Year Ended 31 December 2022
19. EMPLOYEE BENEFIT OBLIGATIONS
The charitsble wmpany operates a defined Contributions pension scheme. The assets of the scheme
are held separately from those of the Charitable ￿MpanY in an independently administered fund. The
pension cost charge represents contn'bulions payable by the charitable company lo the fund and
amounted to £53,339 12021 £50.7301. Conln'butions lotalling £257 12021 £4,102) were payable lo
the fund at the balan￿ sheet date an¢J are induded in ¢reditors.
20. RELATED PARTY DISCLOSURES
During the year transacts.ons with Brake {New Zealand) ctcufred whereby Brake UK paid Brake INew
Zealandl an amount totalling £75,C62 {2021.' £75.[￿8) to cover the cost of New Zealand based staff
assisting Brake UK.
As al 31 December 2022 the balan￿ sheet contains a concessionary loan due from Brake INew
Zealandl lotalling £9,288 12021." £5,392). The loan is interest free and repayable on demand from
Brake.
Page 26