REGISTERED COMPANY NUMBER: 03260243 (England and Wales)
REGISTERED CHARITY NUMBER: 1093244
Trustees, Re
ort and
Financial Statements for the Year Ended 31 De￿mber 2024
for
Brake

Brake
Contents of the Financial Ststements
for the Year Ended 31 December 2024
Page
Reference and Administrative Detsils
Trustees, Report
2 to 11
Report of the Independent Auditors
12 to 15
Statement of Financial Activities
16
Balance Sheet
17
Cash Flow Statement
18
Notes to the Cash Flow Statement
19
Notes to the Financial Ststements
20 to 29
Detailed Statement of Financial Activities
30

Brake
Reference and Administrative Details
for the Year Ended 31 December 2024
TRUSTEES
J C B Bailey (resigned 11212024)
S Christmas
R W Cuerden
D S Sleightholme - Chair
C Linsell (resigned 3111212024)
NJReed
H L Gillan (resigned 21512024)
N D Naran
P E Allen
S J Bradbury
M Byard
C L Haines
COMPANY SECRETARY
R W Cuerden
REGISTERED OFFICE
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS12EE
REGISTERED COMPANY
NUMBER
03260243 {England and Wales)
REGISTERED CHARITY
NUMBER
1093244
AUDITORS
S&W Audit
Statutory Auditor
Chartered Accountants
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS12EE
CEO
Ross Moorlock
KEY MANAGEMENT
PERSONNEL
Lucy Haines- Treasurer
Louise Robbins- Head of Finance
Scott Williams- Head of Programme
Delivery
Jami Blythe - Head of Development
David Martin- Head of Income Generation
Sophie Dilley- Head of Content
Page 1

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
Introduction
The Trustees present their annual report together with the audited financial ststements of the company for
the year 1 January 2024 to 31 December 2024.
The Trustees confirm that the Annual Report and financial statements of the company comply with the
current statutory requirements, the requirements of the company's governing document and the provisions
of the Statement of Recommended Practice (SORP). applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102)
(effective 1 January 2019).
Since the company qualifies as a small company under section 383. the strategic report required of medium
and large companies under the Companies Act 2006 {Strategic Report and Director's Report} Regulations
2013 is not required.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Brake is a registered charity working to help people bereaved or seriously injured in road crashes through
the provision of support services, to relieve their suffering. and to advance public education on road safety
and environmentally friendly transport, with the objective of reducing death and injury on roads and limiting
harmful pollution.
Our vision is a wodd with zero road harm. where everyone can move in a safe and healthy way, whoever
they are and however they travel.
Until that vision becomes a reality, we are committed to campaigning to stop crashes on our roads and
reduce harm when a crash happens and to helping every family affected by road death and injury to get the
support they need, for as long as they need it.
We are working to achieve this by delivering across three strategic areas..
Campaigns: Driving local and national campaigns that call for the implementation of a safe system
approach to road safety.
Education: Delivering education programmes that improve knowledge, develop and enhance skills, and
shift public attitudes towards safer roads and active travel.
Victim Support: Providing a sustainable and ac￿Ssible national service for road victim support through
our National Road Victim se￿1￿ SUPPOrting people affected by road crashes and working alongside
professionals such as police offi￿rS and healthcare workers who support them.
Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the Charity's aims and objectives and in planning future
activities.
The Trustees are satisfied that the charity continues to meet the required public benefit test through its
objectives and activities.
Volunteers
Brake greatly benefits from volunteer support through fundraising and local awareness-raising initiatives.
Page 2

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Introduction
Every day, five people die on the UK'S roads. More than 30,000 are seriously injured each year. Behind
every one of these numbers is a family changed forever.
In May 2025, the Department for Transport released provisional casualty figures for 2024.. another 1,700
lives lost. Another 30,000 people living with devastating, life-changing injuries. Another year where the
national response has been muted, quiet. despite the scale of the tragedy.
We must be clear.. these deaths are not inevitable. They are preventable. Road crashes are not 'accidents'.
They are the result of system failures, unsafe environments, poor decisions, and political inaction.
At Brake, we exist not just to support families in the aftermath, but to challenge the conditions that make
crashes so common and to prevent them from happening in the first place. Because this is not about
numbers on a spreadsheet. It's about real people:
A child who doesn't come home from school.
A parent who doesn't make it back from work.
A friend, a colleague. a neighbour, whose absence changes everything.
That's why, in 2024, we launched a bold new three-year strategy with a renewed focus and detemiination to
deliver meaningful change. Until our vision of a world with zero road harm is realised, we commit to..
Campaigning for systemic change to stop crashes and reduce harm.
Educating people of all ages about how to use roads safely and sustainably.
Supporting every family affected by road death or serious injury, for as long as they need us, through our
National Road Victim Service.
Over the last year, our support for victims has grown. Our campaigns have gained momentum. Our
education work has reached more communities. But still, far too many people suffer preventable loss and
trauma, and we will not stand by.
To all our supporters, partners, volunteers and funders". thank you. You help make our work possible.
Together, we will keep pushing for a future where no more lives are needlessly lost on our roads.
Ross Moorlock
Chief Executive Officer
Page 3

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Some highlights of 2024
Supporting road victims
In 2024, we supported more than 2.000 families across the UK. Through our growing netsvork of highly
trained caseworkers, we deliver support locally, in communities, ensuring care is personal, accessible and
rooted in the needs of each family.
Being a national service does not mean being removed from local realities. On the contrary - our strength
lies in our ability to offer a consistent, high-quality standard of care, while building trusted, collaborative
relationships with local professionals, services and communities.
We work closely with every UK police for￿, particularly Family Liaison OffI￿rS, to ensure joined-up,
compassionate care for those affected by road death and serious injury, no matter where the crash occurs.
Raising the standard
In 2024, Brake launched two major initiatives aimed at improving outcomes for all road crash victims..
Road Victims. Charter.. A powerful call for essential actions to ensure everyone affected by a crash is
treated with respect, compassion and fairness. The Charter outlines clear expectations for care, justi￿, and
support and was launched in Westminster during Road Safety Week.
National Centre of Excellence for Post Crash Support.. A new hub to drive innovation, share best practi￿,
and improve the standard and consistency of road victim support across the UK. The Centre will help
embed trauma-informed care across sectors and support the development of national standards.
Campaigning for change
Throughout 2024, Brake continued to campaign for the structural changes needed to stop road crashes and
reduce harm when they occur.
Our key campaign priorities included..
Making life-saving vehicle safety features mandatory in all new vehicles
Calling for default 20mph speed limits in built-up areas
Supporting progressive licensing for young and novice drivers
Demanding a zero-tolerance approach to drink-driving
Pressing for greater employer accountability in managing work-related road risk
Our coalition campaigning helped raise the profile of these issues nationally, and we were proud to stand
alongside fellow road safety organisations, bereaved families, and professionals in demanding stronger
leadership from Government.
We also continued to respond to consultations and work collaboratively to advance the safe system
approach, advocating for long-term, evidence-led solutions to road harm.
Road Safety Week 2024
Our flagship awareness campaign, Road Safety Week 2024, focused on the human experien￿ after a
crash, highlighting why post-crash care must be treated as a core part of road safety.
The campaign theme, 'After the crash
every road victim counts,, resonated across sectors and
communities. More than 3,800 organisations and individuals took part, together representing over 7 million
people.
Highlights=
Media reach= 1.29 billion
Social media.. 40 million people reached, 311,000 interactions
Resources.. 18,636 downloads,. 300 webinar attendees
Page 4

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Beep Beep! Day 2024
Brake's Beep Beepl Day is a fun, educational initiative for children aged 2-7, designed to teach simple but
essential road safety messages. It also provides an opportunity to raise awareness among parents and
carers and shine a light on the risks faced by young children near roads.
In 2024.
Over 4,100 nurseries, schools, and childminders took part
More than 200,000 children and families were reached
1,650 action packs were distributed
The media campaign reached 3.8 million people
9,860 resources were downloaded to support delivery
After the Crash Conference 2024
Taking place for the second year our After the Crash Conference brought together nearly 200 professionals
from across policing, health, support services and bereaved families to explore how the UK can improve
post-crash care and better meet the needs of road crash victims. The conference served as a call to action
and a platform for sharing best practice and strengthening support across sectors.
Page 5

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
FINANCIAL REVIEW
Going concern
After making appropriate enquiries, the Trustees 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 concern basis can be found in the Accounting Policies.
Funding and financial review
Brake continues to be funded by a mixed income stream of corporate giving, sponsorships, community
fundraising, grants, and some limited trading (for example selling seats at our annual fleet awards).
We are continuing to work to generate more support from all income streams to enable growth. Brake has
an enviable history of counting its pennies carefully. Through a process of strict financial control, we finished
2024 with a reasonable reserve level (6 months) giving us the vital protection we need to operate in these
challenging times, but also times of opportunity and Importan￿ of our cause.
We are continuing to exercise strict financial control to manage reseNe levels, while also recognising that
the charity must invest to develop, within safe use of reserves.
Our expenditure on all aspects of our work is reviewed monthly in line with agreed parameters, including
protection of any restricted funds for specific activities.
We undertake this work through a committee inclusive of senior staff and Board members, inclusive of the
Chief Executive, Head of Finance, Treasurer and Chair.
Brake currently focuses the bulk of its unrestricted fundraising efforts on two key income streams: corporate
fundraising and community fundraising.
In 2024, our income streams included unrestricted corporate (£209,342) and community fundraising
(£406,654), and grant income, mainly from statutory sources (£847,997).
We do not work with any professional fundraisers.
Brake ensures it conforms to all recognised fundraising stsndards. 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:
1. We are committed to high standards
2. We are honest and open
3. We are clear
4. We are respectful
5. We are fair and reasonable
6. We are accountable
Our complaints policy is available through our website and on request to members of the public. This policy
clearly states the steps we will take, should we receive a complaint about any of our practices. These steps
include external investigation should it become necessary. To date, Brake has never re￿iVed a complaint
about its fundraising praCti￿S.
We recognise that due to the nature of our work. it is inevitable that our fundraisers will come into contsct
with people who are vulnerable and not able to make informed decisions about their giving. Brake has a
vulnerable supporter's policy in place to help our fundraisers identify vulnerable people and to give them
guidance on how to manage situations as they arise.
Additionally, we follow all current data protection lavrfs and implement changes to our administration systems
as and when legislation changes, to ensure the protection of the public, including vulnerable people, from
unreasonable intrusion on a person's privacy, unreasonably persistent approaches or undue pressure to
give. We do not buy or sell data, including contact lists, nor do we 'cold call, members of the public to
request money. Additionally, Brake abides by strict confidentiality praCtI￿S in relation to users of our
National Road Victim Service
Page 6

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
FINANCIAL REVIEW
Reserves policy
Under normal circumstances it is the desired policy of the board to have unrestricted funds to cover a
minimum six months, overheads. Brake met this requirement at the end of 2024.
Our fabulous fundraisers
A HUGE THANK YOU to all our fundraisers and volunteers who helped fund and support the charity in
2024. More than 250 fabulous fundraisers took part in fundraising events and gave donations to raise vital
funds to support our work. Be￿een them, they raised more than £375,000. Many more volunteers gave
their time to help us by promoting road safety in their communities.
Our corporate partners and supporters
Funding from corporate organisations continues to make up a large amount of our overall charity income, in
2024 we received £909,774. We are grateful to all those organisations who partner with us to help Brake
support families bereaved and injured in road crashes and to achieve a common goal of reducing the
number of deaths and serious injuries on our roads. The support of our corporate partners often extends
beyond financial contributions, and we are particularly thankful for all those that donate their time and
expertise to help further the cause of road safety- Above all else, the contributions of our partners ensure
that we can offer the help and support so vitally needed for families to ple￿ their lives back together
following a road crash.
Our corporate partners enable us to deliver key campaigns and engagement projects, including our Kids
Walk, UK Fleet Champions Awards and Road Safety Week. These projects and campaigns contribute
hugely to the narrative of road safety messaging in the UK, and we are delighted to have corporate partners
to work with us on these initiatives. Thank you to all our corporate supporters who help make roads and
communities safer across the UK.
Grants and statutory funding
We have continued to work alongside statutory bodies and are grateful to have re￿iVed grants in 2024 of
£847,997. This includes funding from a number of statutory bodies for our National Road Victim Service,
with particular thanks to the Scottish Govemment, Transport Scotland, Foreign Commonwealth and
Development Office, Transport for London, and multiple Police and Crime Commissioners. We greatly
appreciate all the support we have received throughout the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Brake is registered as a charitable company. The company type is Private Limited Company by guarantee
without share capital use of 'Limited' exemption. The governing document is its Memorandum and Articles
of Association as amended on 18 May 2002. 8 December 2008, 13 September 2023 and 16 June 2024. The
Board of Trustees shall be composed of no fewer than five Trustees, where trustee means a Director of the
Charity and 'Trustees' means the Directors.
Method of appointment or election of Trustees
Any person interested in becoming a Trustee of Brake, when there is a vacancy, will have an interview with
at least existing Trustees and the Chief Executive. This inteNiew will ascertain the proposed Trustee's
skills and experience in relation to the needs of Brake and the Board of Trustees. Should the interview be
successful, the Trustees and Chief Executive will then make a recommendation to the Board of Trustees.
Appointment of the new Trustee will be subject to a majority agreement of the existing Board and be
dependent solely upon the needs of the Board for supplementary membership notwithstanding the personal
attributes of the applicant. The maximum number of Trustees of Brake shall be determined by the charity.
Until so fixed, there shall be no maximum number and the minimum number shall be five.
Policies adopted for the induction and training of Trustees
Upon appointment Trustees receive an induction pack. This pack includes the charity's main governance
documents and details of Trustees, responsibilities as well as documents relating to Brake's vision, strategy
and finances. New Trustees are also invited to attend Brake conferences and events to gain a better
understanding of the charity's work and road safety issues in general.
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Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
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 must 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 2024 Brake launched a new three-year strategy (2024-2026) laying out our vision, mission, values,
strategic aims and objectives. Part of this strategy is to continue with a careful and cautious approach to
managing finances, in order to provide a stable base for continuing to deliver and grow our services and
projects in furtherance of our vision.
Risk management
Our risk assessment and risk management processes are consistent with good management practice. We
benchmark these against industry standards. Risk can be defined as the combination of the probability of an
event and its consequences. Risks can be positive and relate to the taking of opportunities and can be
negative and relate to undesirable outcomes. Brake is risk averse when it comes to the protection of our
reputation and the safety of our people and will take managed risks with respect to investing in our work and
in developing the organisation to have greater impact.
The charity's Trustees have given consideration to the major risks to which Brake is exposed and satisfied
themselves that systems or procedures are in pla￿ to manage those risks. Brake classifies risk within the
following categories- operational, financial. govemance, people, reputational and legislation. Statutory
responsibility for the management and control of Brake rests with the Board of Trustees. The Trustees
delegate day-to-day risk management to the Chief executive and the senior leadership team and hold them
to account for ensuring that the right processes are in place to fulfil their statutory role. Trustees have
processes in place to ensure that the senior leadership team has accurately assessed the risks and their
consequences, that identified risks are being monitored and managed, that policies and procedures are in
place and that the risk register is reviewed regularly
Page 8

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
PLANS FOR FUTURE PERIODS
Future developments
2024 marked the beginning of a new strategic period for Brake, and in 2025 we will continue to build
momentum with an unwavering focus on stopping road crashes, reducing harm when crashes happen, and
ensuring that every family affected by road death or serious injury receives the support they need for as
long as they need it.
Our strategy for 2024-2026 is focused on delivering lasting, systemic change through three key areas..
campaigns, education, and victim supporL Below are our specific areas of focus for the coming year..
1. Supporting road victims:
We will continue to expand and develop the National Road Victim Service to ensure that families affected
by road crashes receive high-quality, trauma-informed care regardless of location or cirCumstan￿s.
Our 2025 focus will indude..
Establishing sustainable national and local Servi￿ delivery models, including new caseworker roles to
expand trauma-informed, face-tCTrface support in targeted communities across the UK.
Renewing the standards accreditstion of the NRVS. to demonstrate our ongoing commitment to excellence
in care.
Integrating a robust impact measurement and evaluation framework to assess outcomes and continually
improve service delivery.
Embedding lived experience into service design and delivery, ensuring that the voices of those affected by
road crashes shape how we support others.
Collaborating with other road victim support providers and stakeholders to build a united voice for change
and parity of support with other forms of traumatic bereavement and injury.
Developing national standards for post-crash care, using the newly launched National Centre of EX￿llenCe
for Post-crash Support as a hub to develop and share best practice, and drive improvements in victim care
across the UK.
2. Campaigning for systemic change:
Brake will continue to lead national efforts to promote a safe system approach to road safety, a holistic
model that recognises the shared responsibility of Govemment, industry, and individuals to prevent crashes
and reduce harm.
We will work to change legislation and Government policy so that everyone can use roads safely, whoever
they are and however they travel. We will strengthen our evidence base, raise awareness, and build a
critical mass of public and political support to accelerate progress.
Our campaign priorities for 2025 will include..
1. Default 20mph speed limits on all roads in built-up areas across the UK, helping to save lives and make
streets safer for walking and wheeling.
2. Progressive driver licensing to protect young and newly qualified drivers by introducing graduated
licensing, minimum learning periods, and safeguards on high-risk driving conditions.
3. A zero-tolerance approach to drink-driving, calling for the UK to align with international best practice on
legal limits and enforcement.
4. Mandatory life-saving vehicle technology, including intelligent speed assistance, autonomous emergency
braking, and lane-keeping systems in all new vehicles sold in the UK.
5. Employer accountability, requiring organisations to monitor and report incidents involving vehides
operated on their behalf supporting safer driving for work and greater transparency.
These priorities reflect a growing body of evidence and align with the inteNentions proven to have the
greatest impact on reducing road deaths and serious injuries.
Page 9

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
3. Educating and embedding a culture of road safety
Education remains a vital strand of Brake's work to stop crashes, redu￿ harm, and promote safe and
healthy mobility- In 2025, we will continue to deliver targeted programmes that help people understand the
risks associated with road use and empower communits'es to make safer Chol￿s.
Our aim is to embed a culture of road safety across all parts of society, from early years settings and
schools, to workplaces and professional netsvorks.
In 2025, we will focus on..
Continuing to deliver high-quality early years and primary programmes, induding:
o Beep Beepl Days, which help children aged 2-7 and their parents or carers understand simple but
life-saving road safety basics.
o Brake's Kids Walk, which engages primary schoolchildren in learning about road risks and advocating for
safer streets where they live and travel.
Supporting professionals through educational engagement, including..
o The UK Fleet Champions Awards, which promote best practice in reducing work-related road risk.
o The After the Crash Conference, which brings together those involved in post-crash care to share
knowledge, improve practi￿, and centre the needs of victims.
Continuing to lead Road Safety Week, our flagship national campaign, which helps schools, employers,
emergency ServI￿S and others share vital safety messages and take action for safe and healthy journeys.
Brake's education work not only raises awareness - it helps to shift behaviours and attitudes and builds
public understanding of the systemic changes needed to eliminate road death and serious injury.
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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
AC￿pted Accounting Practice). The Trustees, directors and members of Brake are now all the same people.
Company law requires the Trustees to prepare financial ststements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditure, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
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 at any time the financial position 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 hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
In so far as the Trustees are aware..
there is no relevant audit information of which the charitable company's auditors are unaware., and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditors are aware of that information.
Page 10

Brake
Trustees, Re
ort
for the Year Ended 31 December 2024
AUDITORS
The auditors,
S&W Audit (a trading name of S&W Partners Audit Limited), will be proposed for
re-appointment at the forthcoming Annual General Meeting in accordance with section 485 of the
Companies Act 2006.
Approved by order of the board of trustees on 18 September 2025 and signed on its behalf by..
,6o/Ydi ,JiioYU/i Jl',y/i//iu//xJe
D S Sleightholme- Trustee
Page 11

ort of the Inde
Brake
endent Auditors to the Members of
Opinion
We have audited the financial statements of Brake (the 'charitable company,) for the year ended 31
December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland" (United Kingdom Generally AC￿pted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its
incoming resources and application of resources. including its income and expenditure, for the year then
ended.,
have been property prepared in accordance with United Kingdom Generally Accepted Accounting practi￿.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs {UK)) and
applicable law. Our responsibilities under those standards are further 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 to our audit of the financial
statements 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 concem
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the Trustees, Report and Financial Ststements,
other than the financial statements and our auditor's report thereon. The trustees are responsible for the other
information contained within the Trustees, Report and Financial Statements. Our opinion on the financial
statements does not cover the other infom)ation and, except to the extend otherwise explicitly stated in our
report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the course of the audit or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there is a material misststement of
this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report, which incorporates the Directors, Report prepared for the
purpose of company law, for the financial year for which the financial statements are prepared is consistent
with the financial statements., and
the Directors, Report included within the Trustees, Report has been prepared in accordance with applicable
legal requirements.
Page 12

ort of the Inde
Brake
endent Auditors to the Members of
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company 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 where 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 re￿iVed
from branches not visited by us., or
the financial statements 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., or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the trustees, Report
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities. the trustees (who are also the directors
of the charitable company for the purposes of company law) are responsible for the preparation 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 preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going con￿rn and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
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ort of the Inde
Brake
endent Auditors to the Members of
Our responsibilities for the audit of the financial statements
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free
from material misststement, whether due to fraud or error, and to issue a Report of the Independent Auditors
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 tsken on the basis of these
financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, OU￿1ned above, to detect material misstatements in respect of
irregularities, including fraud.
We obtained a general understanding of the Charitys legal and regulatory framework through enquiry of
management concerning their understanding of relevant laws and regulations, the entity's policies and
procedures regarding compliance. and how they identify, evaluate and account for litigation claims. We also
drew on our existing understanding of the Charity's industry and regulation.
We understand that the Charity complies with the framework through:
Outsourcing accounts preparation and tax Complian￿ to external experts
Subscribing to relevant updates from external experts, and making changes to internal prO￿dureS and
controls as ne￿SSary
CEO and Key Management Personnel's close involvement in the day-to-day running of the Charity, and
regular Trustee meetings, meaning that any litigation or claims would come to their attention directly.
In the context of the audit, we considered those laws and regulations which determine the form and content of
the financial statements, which are central to the Charity's ability to conduct its business, andl or where there
is a risk that failure to comply could result in material penalties. We identified the following laws and
regulations as being of significance in the context of the Charity=
- The Companies Act 2006 and Charity SORP (FRS 102) in respect of the preparation and presentation of the
financial statements
The Charities Act 2011 and the Charity Commission.
We performed the following specific procedures to gain evidence about Complian￿ with the significant laws
and regulations identified above..
Made enquiries of management regarding compliance with lavrfs and regulations and any known
non-compliance in the year
Reviewed legal expense accounts
Obtaining written management representations regarding the adequacy of procedures in place.
The senior statutory auditor led a discussion with senior members of the engagement team regarding the
susceptibility of the entity's financial statements to material misstatement, including how fraud might occur.
The areas identified in this discussion were..
Manipulation of the financial statements. especially revenue. via fraudulentjoumal entries, particularly as the
size of the Charity means that there is little opportunity for segregation of duties
Incorrect recognition of revenue.
The procedures we carried out to gain eviden￿ in the above areas included..
Testing of manual journal entries, selected based on specific risk assessments applied based on the client
processes and controls surrounding manual journals- and
Testing a sample of revenue transactions to underlying documentation, including ensuring revenue is
recognised in the correct period.
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.uklauditorsresponsibilities. This description forms part of our
Report of the Independent Auditors.
Page 14

ort of the Inde
Brake
endent Auditors to the Members of
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.
Ja
Siitton jsei) 19, ?0?5 16 00 35GKIT+l'.
James Sutton BA {Hons) FCA (Senior Statutory Auditor)
for and on behalf of S&W Audit
Statutory Auditor
Chartered Accountants
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS12EE
19 September 2025
Page15

Brake
Statement of Financial Activities
for the Year Ended 31 December 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Road safety activities
Victim support activities
Sudden activities
36,005
26.413
193,689
1,404,725
229,694
1,431,138
301,314
1,421,446
4,876
Donations and legacies
Investment income
615,996
18.078
615,996
18,078
679,105
18,443
Total
696,492
1.598,414
2,294,906
2,425,184
EXPENDITURE ON
Charitable activities
Fundraising expenses
Road safety activities
Victim support activities
Sudden activities
425,652
284,953
233,962
425,652
478,642
1,723,711
362,449
527,145
1,497,868
17,355
193,689
1.489,749
Total
944,567
1,683,438
2,628,005
2,404,817
NET INCOMEI(EXPENDITURE)
(248,075)
(85,024)
(333,099)
20,367
RECONCILIATION OF FUNDS
Total funds brought forward
944,204
85,024
1,029,228
1,008,861
TOTAL FUNDS CARRIED FORWARD
696,129
696,129
1,029,228
The notes form part of these financial statements
Page 16

Brake
Balance Sheet
31 December 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
14
10,919
10,919
22,360
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
329,686
701,357
329,686
701,357
345,914
997,736
1.031.043
1.031,043
1,343,650
CREDITORS
Amounts falling due within one year
16
{345,833)
(345,833)
(336,782)
NET CURRENT ASSETS
685,210
685,210
1,006,868
TOTAL ASSETS LESS CURRENT
LIABILITIES
696,129
696,129
1,029,228
NET ASSETS
696,129
696,129
1,029,228
FUNDS
Unrestricted funds
Restricted funds
18
696.129
944,204
85,024
TOTAL FUNDS
696,129
1,029,228
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
18 September 2025 and were signed on its behalf by..
D S Sleightholme- Trustee
C L Haines- Trustee
The notes form part of these financial statements
Page 17

Brake
Cash Flow Statement
for the Year Ended 31 December 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
(311,196)
37,814
Net cash (used in)Iprovided by operating activities
(311,196)
37,814
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
(3,261)
18.078
{21,041}
18,443
Net cash provided byl(used in) investing activities
14,817
(2,598)
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
(296,379)
35,216
997,736
962,520
Cash and cash equivalents at the end
of the reporting period
701,357
997,736
The notes form part of these financial statements
Page 18

Brake
Notes to the Cash Flow Statement
for the Year Ended 31 December 2024
RECONCILIATION OF NET (EXPENDITURE)llNCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net (expenditure)lincome for the reporting period las per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decreasel(increase) in debtors
Increase in creditors
(333,099)
20,367
14,702
(18,078)
16,228
9,051
14,251
(18,443)
(5,602)
27,241
Net cash (used in)Iprovided by operations
(311,196)
37,814
ANALYSIS OF CHANGES IN NET FUNDS
At 111124
Cash flow
At 31112124
Net cash
Cash at bank and in hand
997,736
(296,379)
701,357
997.736
(296,379)
701,357
Total
997.736
(296,379)
701,357
The notes form part of these financial statements
Page 19

Brake
Notes to the Financial Statements
for the Year Ended 31 December 2024
GENERAL INFORMATION
Brake is a charity, limited by guarantee, incorporated in England and Wales registered at 3rd Floor,
56 Wellington Street, Leeds, West Yorkshire, LS1 2EE under company registered number 03260243
and charity registered number 1093244.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) {effective 1 January 2019)., Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial
statements have been prepared under the historical cost convents'on.
Company status
The company is a company limited by guarantee. Each of the members of the charity have each
undertaken to contribute a maximum of £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 twelve months of them ceasing to be a
member.
Going concern
The financial statements have been prepared on a going con￿￿ basis. The Trustees have reviewed
and considered relevant information, induding the annual budget, in making their assessment Based
on these assessments and the current resources available, the Trustees have concluded that they
can continue to adopt the going concem basis in preparing the annual report and accounts.
Income
All income is recognised once the company has entitlement to the income, it is probable that the
income will be re￿iVed and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on vthich either.. the company is aware
that probate has been granted. the estate has been finalized and notification has been made by the
executor(s) to the Trust that a distribution will be made, or when a distribution is received from the
estate. 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 notified of the executor's intention to make a
distribution. Where legacies have been notified to the company. or the company is aware of the
granting of probate, and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated
directly to that activity- Shared costs which contribute to more than one activity and support costs
which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges allocated on the portion of the asset's use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities. Support costs are those costs
incurred directly in support of expenditure on the objects of the company and include project
management carried out at Headquarters.
Page 20

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES - continued
Expenditure
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the company's operations, including
support costs and costs relating to the govemance 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
estimated useful life.
Office equipment
Computer equipment
10-20.10 Straight line
33 % Straight Line
A review for impaimient of a fixed asset is carried out if events or changes in circumstances indicate
that the carrying value of any fixed asset may not be recoverable. Shortfalls be￿een the carrying
value of fixed assets and their recoverable amounts are recognised as impairments. Impairment
losses are recognised in the Statement of financial activities incorporating income and expenditure
account.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions 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 specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Operating leases
Rentals under operating leases are charged to the Statement of financial activities incorporating
income and expenditure account on a straight line basis over the lease term.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities 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
reliably by the company- this is normally upon notification of the interest paid or payable by the Bank.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at Bank and in hand
Cash at bank and 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.
Page 21

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES - continued
Govemment 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 activities
incorporating income and expenditure account as the related expenditure is incurred.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balan￿ 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
anticipates it will pay to settle the debt or the amount it has received as advanced payments for the
goods or ServI￿S it must provide. Provisions are measured at the best estimate of the amounts
required to settie the obligation. Where the effect of the time value of money is material, the
provision is based on the present value of those amounts, discounted at the pre-tax discount rate that
reflects the risks specific to the liability. The unwinding of the discount is recognised within interest
payable and similar charges.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
Concessionary loans
Concessionary loans made to other public benefit entities are measured at cost less impairment.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
Preparation of the financial statements required management to make significant judgments and
estimates. The items in the financial statements where these key judgements and estimates have
been made include deferred income.
DONATIONS AND LEGACIES
2024
2023
Community donations
Corporate donations
406,654
209,342
375,643
303,462
615,996
679,105
INVESTMENT INCOME
2024
2023
Deposit account interest
18,078
18,443
Page 22

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Road
safety
activities
Victim
support
activities
Total
activities
Total
activities
Road safety activities
Victim support activities
229,694
229,694
1,431,138
301,314
1,426,322
1,431.138
229,694
1,431,138
1,660,832
1,727,636
During the year income totalling £804,478 (2023.. £965,902) was received in the form of grants by the
government and government associated bodies.
Government Grants
Transport for London
Scottish Government
Foreign, Commonwealth and
Development Office
Police and Crime Commissioners
Victim Support Devon & Comwall
Purpose
Support for the National Road Victim Service
Support for the National Road Victim Service
Support for the National Road Victim Service
Support for the National Road Victim Service
Support for the National Road Victim Service
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
Support
costs (see
note 9)
Totals
Fundraising expenses
Road safety activities
Victim support activities
284,807
424,227
1,405,564
140,845
54,415
318,147
425,652
478,642
1,723,711
2,114,598
513,407
2,628,005
DIRECT COSTS OF CHARITABLE ACTMTIES
2024
2023
Staff costs
Community fundraising
Corporate fundraising
Campaigns
Support literature
Helpline costs
Sudden
Road safety week
Community events
Research costs
Professional engagement
Caseworker
1,852,480
16,522
16,522
42,024
3,170
1,004
1,514,516
27,879
3,627
48,056
3,766
17,355
16,267
40,102
3,586
53,485
96,780
7,599
33,595
2,287
47,853
91,542
2,114,598
1,825,419
Page 23

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
SUPPORT COSTS
Manageme
Fundraising expenses
Road safety activities
Victim support activities
140,845
54,415
318,147
513,407
Support costs, included in the above, are as follows..
2024
2023
Road
safety
activities
Victim
support
activities
Fundraising
expenses
Total
activities
Total
activities
Wages
Social security
Pensions
Premises and other costs
Telephone & IT
Auditors, remuneration
63,682
5,712
2,960
48,855
18,383
1,253
25,298
2,269
1.176
17,871
7,303
498
147,950
13,269
6.878
104,431
42,708
2,911
236,930
21,250
11,014
171,157
68,394
4,662
243,934
21,324
29,972
203,032
73,393
7,743
140,845
54,415
318,147
513,407
579,398
10. NET INCOMEI{EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting)'.
2024
2023
Depreciation - owned assets
14,702
14,251
11. TRUSTEES. REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for
the year ended 31 December 2023.
Trustees. expenses
There was £380 of trustees, expenses in the year ended 31 December 2024, relating to travel costs,
£NIL for the year ended 31 De￿mber 2023.
Page 24

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
12. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
1.891,476
160,685
69,513
1,613,062
122,252
74,432
2,121,674
1,809,746
The average monthly number of employees during the year was as follows:
2024
64
2023
55
Employees
The number of employees whose employee benefits (exduding employer pension costs) exceeded
£60,000 was..
2024
2023
£60,001- £70,000
£70,001- £80,000
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Road safety activities
Victim support activities
Sudden activities
105,689
301,151
4,876
195,625
1,120,295
301,314
1,421,446
4,876
Donations and legacies
Investment income
679,105
18,443
679,105
18,443
Total
1,109.264
1,315,920
2,425,184
EXPENDITURE ON
Charitable activities
Fundraising expenses
Road safety activities
Victim support activities
Sudden activities
362,449
331,520
335,443
17,355
362,449
527,145
1,497,868
17,355
195,625
1,162,425
Total
1.046,767
1,358,050
2,404,817
NET INCOMEI{EXPENDITURE)
62,497
142,130)
20,367
RECONCILIATION OF FUNDS
Total funds brought forward
881,708
127,153
1,008,861
Page 25

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
944,205
85,023
1,029,228
14. TANGIBLE FIXED ASSETS
Office
equipment
Computer
equipment
Totals
COST
At 1 January 2024
Additions
19,084
84,508
3,261
103,592
3,261
At 31 December 2024
19,084
87,769
106,853
DEPRECIATION
At 1 January 2024
Charge for year
15.922
1,859
65,310
12,843
81,232
14,702
At 31 De￿mber 2024
17,781
78,153
95,934
NET BOOK VALUE
At 31 De￿mber 2024
1,303
9,616
10,919
At 31 December 2023
3,162
19,198
22,360
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
155,903
3,022
170,761
124,553
222
221,139
329,686
345,914
Included within other debtors is a concessionary loan amount due from Brake New Zealand of £172
(2023: £172}. No interest is charged on this concessionary loan and Brake may demand repayment at
any time.
Page 26

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals and deferred income
54,510
40,623
11,663
14,773
224,264
64,380
39,027
26,875
12,018
194,482
345,833
336,782
Deferred income within the accounts relates to items of income relating to a future period.
17. LEASING AGREEMENTS
Minimum lease payments under nOn-Can￿lIable operating leases fall due as follows..
2024
2023
Within one year
Be￿een one and five years
22,500
45,000
22,500
22,500
67,500
18. MOVEMENT IN FUNDS
Net
movement
in funds
At
31112124
At 111124
Unrestricted funds
General fund
944,204
(248,075)
696,129
Restricted funds
NRVS helpline PCC granu sponsors
Pl caseworkers
Transport for London
36,019
28,005
21.000
(36,019)
(28,005)
(21,000)
85,024
(85,024)
TOTAL FUNDS
1,029,228
(333,099)
696,129
Page 27

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
ReSoUr￿S
expended
Movement
in funds
Unrestricted funds
General fund
696,492
(944,567)
(248,075)
Restricted funds
Annual reception
N Yorks Case Worker
Helpline
IRVA Warwick
NRVS helpline PCC granu sponsors
Pl caseworkers
Road safety week
Fleet awards
Dyfed Powys PCC
N Wales PCC
Victim support Devon & Cornwall
Transport for London
NRVS Scotland
After the crash conference
Beep beep
Campaign survey sponsorship
Sussex PCC
West Yorkshire PCC
Derbyshire PCC
FCDO
15.000
44,901
60,888
48,087
12.990
481,828
25,000
98.400
43,729
26,590
100,000
224.294
233,451
34,559
5,730
15.000
27,844
29,171
42,202
28,750
(15,000)
(44,901)
{60,888)
(48,087)
(49,009)
(509,833)
{25,000)
(98,400)
(43,729)
{26,590)
(100,000)
(245,294)
(233,451)
(34,559)
(5,730)
(15,000)
(27,844)
{29,171)
(42,202)
(28,750)
(36,019)
{28,005)
(21,000)
1,598,414
(1,683,438)
{85,024}
TOTAL FUNDS
2,294,906
(2,628,005)
(333,099}
Comparatives for movement in funds
Net
movement
in funds
At
31112123
At 111123
Unrestricted funds
General fund
881,708
62,496
944,204
Restricted funds
N Yorks Case Worker
Helpline
IRVA Wamick
NRVS helpline PCC granv sponsors
Pl caseworkers
Transport for London
13,954
11.924
8,383
4,761
88,131
(13,954)
(11,924)
18,383)
31,258
(60,126)
21,000
36,019
28,005
21,000
127,153
(42,129)
85,024
TOTAL FUNDS
1,008,861
20,367
1,029,228
Page 28

Brake
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
ReSoUr￿S
expended
Movement
in funds
Unrestricted funds
General fund
1,109,262
(1,046,766)
62,496
Restricted funds
Annual reception
N Yorks Case Worker
Helpline
IRVA Warwick
NRVS Other Packslsponsors
NRVS helpline PCC granu sponsors
Pl caseworkers
Road safety week
Fleet awards
Dyfed Powys PCC
N Wales PCC
Victim support Devon & Cornwall
Transport for London
NRVS Scotland
After the crash conference
Beep beep
17.769
15,707
103,671
32,499
3.485
96,903
420,233
11.231
60,937
33,873
7,878
68.056
63,000
274,992
32,369
73.319
(17,769)
(29,661)
(115,595}
(40,882)
13,485)
(65,645)
(480,359)
(11,231)
(60,937)
{33,873)
(7,878)
(68,056)
(42,000)
(274,992}
(32,369)
(73,319)
{13,954)
{11,924)
(8,383)
31,258
{60,126)
21,000
1,315,922
(1,358,051)
{42,129)
TOTAL FUNDS
2,425,184
(2,404,817)
20,367
19. EMPLOYEE BENEFIT OBLIGATIONS
The charitable company operates a defined contributions pension scheme. The assets of the scheme
are held separately from those of the charitable company in an independently administered fund. The
pension cost charge represents contributions payable by the charitable company to the fund and
amounted to £69,513 (2023= £74,432). Contributions totalling £10,902 (2023= £9,018) were payable to
the fund at the balance sheet date and are induded in creditors.
20. RELATED PARTY DISCLOSURES
During the year transactions with Brake (New Zealand) occurred whereby Brake UK paid Brake (New
Zealand) an amount totalling £2,800 (2023: £13,277) for expenses paid on Brake (New Zealand)'s
behalf.
Included within other debtors at the year end is a balance of £2,972 owing from Brake (New Zealand)
(2023. £172)
As at 31 De￿mber 2024 the balance sheet contains a cOn￿SsiOnary loan due from Brake (New
Zealand) totalling £172 (2023= £172). The loan is interest free and repayable on demand from Brake.
Page 29

Brake
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Community donations
Corporate donations
406,654
209,342
375,643
303,462
615,996
679,105
Investment income
Deposit account interest
18,078
18,443
Charitable activities
Road safety activities
Victim support activities
229,694
1,431,138
301,314
1,426,322
1,660,832
1,727,636
Total incoming resources
2,294,906
2,425,184
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Community fundraising
Corporate fundraising
Campaigns
Support literature
Helpline costs
Sudden
Road safety week
Community events
Research costs
Professional engagement
Caseworker
1,654,546
139,435
58,499
16,522
16,522
42,024
3,170
1,004
1,369,128
100,928
44,460
27,879
3,627
48,056
3,766
17,355
16,267
40,102
3,586
53,485
96,780
7,599
33,595
2,287
47,853
91,542
2,114,598
1,825,419
Support costs
Management
Wages
Social security
Pensions
Premises and other costs
Telephone & IT
Auditors, remuneration
236,930
21,250
11,014
171,157
68,394
4,662
243,934
21,324
29,972
203,032
73,393
7,743
513,407
579,398
Total resources expended
2,628,005
2,404,817
Net (expenditure)lincome
(333,099)
20,367
This page does not form part of the statutory financial statements
Page 30