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← Child Brain Injury Trust

2025-03-31-accounts

Child Brain Injury Trust Annual Report and Financial Statements For the Year Ended 31 March 2025

childbraininjurytrust.org.uk Registered Charity No. 1113326 | A Charity Registered in Scotland SC 039703 | Co House: 05738517

Registered Office: 3 Field View

Baynards Green Farm Trading Estate Bicester Oxfordshire OX27 7SR

Auditor:

DSA Prospect Audit Limited 1st Floor, 1 Des Rouches Square Witan Way Witney Oxfordshire OX28 4BE

Bankers:

The Co-operative Bank 13 New Road Oxford OX1 1LG

CCLA Investment Management Ltd 80 Cheapside London EC2V 6DZ

Child Brain Injury Trust

(A Company Limited by Guarantee)

www.childbraininjurytrust.org.uk

Registered Charity No. 1113326 | A Charity Registered in Scotland SC 03970

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 1

Trustees

Mr Stephen O’Neill (Chairman) Mr Aaron Jarvis (Treasurer)

Ms Kate Hudson

Ms Beverley Buck

Dr Lawrance Kaplin

Dr Celia Demarchi

Ms. Victoria Blodwell (appointed January 2025) Dr Inez Brown (appointed November 2024)

Mr Christopher Owen (retired February 2025) Mr Christopher Beynon (retired November 2025)

Secretary:

Mrs Stephanie Bremner

Chief Executive Officer:

Ms Lisa Turan

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 2

Welcome

Charitable Objects

Chairman & CEO Report

Public Benefit

Service Delivery

Impact & Outcomes

Awareness

Fundraising

Policies & Process

4

7

8

10

11

16 18

22 29

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 3

Welcome

Welcome to our annual report for the year ending March 2025. We hope you enjoy reading about our achievements, progress and challenges.

The Child Brain Injury Trust was established with a mission to provide support, assistance, and advocacy for families, children and young people who have been impacted by childhood acquired brain injury.

CBIT was founded by individuals who had professional experience of the challenges and impact that ABI has on families. Their collective conviction was that the quality of care and support for these families could be significantly improved, thus significantly improving outcomes for them.

Our core purpose is to support families who are impacted by childhood acquired brain injury, and this revolves around three principles and is delivered through four key service activities:

Principles

Early Diagnosis: Ensuring that every child with a brain injury receives an early and accurate diagnosis.

Appropriate access to services:

Ensuring that every child receives the treatment and support they require for their development.

Holistic Support: Ensuring that children and their families receive individualised support to meet their needs following brain injury.

Activities

Early Intervention : CBIT provides support for families within Major Trauma Centres at the early stages of diagnosis and is well respected across the NHS. CBIT Early Intervention Coordinators have a unique perspective and understanding of family needs. Coordinators are embedded within paediatric neurorehab and trauma teams in hospitals and are seen as an essential part of the rehabilitation pathway. From the moment a child is admitted to a hospital, a Coordinator is at hand to help families come to terms with what has happened. They provide practical help and social and emotional support. Coordinators attend and contribute to the clinical team’s work with our unique perspective, these include in-patient meetings, out-patient brain injury clinics, discharge planning meetings, multi-disciplinary meetings, case review meetings etc.

A Service Level Agreement between the hospital and CBIT protects the charity and its capacity to provide a full service.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 4

Continued...

A Service Level Agreement between the hospital and CBIT protects the charity and its capacity to provide a full service.

Families are given a Family Support Guide that includes information about our service and outlines what support is available for them.

Each year, an annual review is carried out to identify the impact the charity has. During a recent hospital review, the trauma team were asked: “If you had a magic wand, what would you wish for?” Their answer: “A CBIT Coordinator at the bedside of every brain injured patient.”

Brain Injury Support Service

Early Intervention - Our Early Intervention Service provides vital, immediate support to children and families following an acquired brain injury (ABI) in hospital. We know that when a child sustains a brain injury, life changes instantly, and families often feel overwhelmed, isolated, and unsure where to turn. Early support can make a lifechanging difference in recovery, well-being, and long-term outcomes.

Community Inclusion - Our commitment to delivering impactful community inclusion for children, young people and families affected by brain injury remains a cornerstone of our mission. Over the past year, we have made significant strides in ensuring that these families receive the support they need to integrate fully into their communities, access essential services, and lead fulfilling lives.

Virtual Support - Our virtual support services, including the CBIT in Hand app and a team of dedicated Virtual Support Coordinators, have been instrumental in supporting families that might not ordinarily reach out for support. These digital and remote support resources ensure that families receive the assistance they need, no matter where they are.

Educational Services - We are dedicated to providing comprehensive educational services to support children, young people with brain injuries and their families. Our initiatives focus on ensuring children receive the necessary resources and support to thrive academically and socially. A highlight of our educational services includes the UCABI (Understanding Childhood Acquired Brain Injury) workshops, which play a pivotal role in educating and empowering various stakeholders.

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Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 5

Values

Integrity

We believe in honesty, professionalism, and transparency.

Compassion

We place the needs of families at the centre of our work.

Innovation

We seek to adapt and create new ways of working to engage families.

Reflection

We seek feedback and strive to keep learning to ensure we are continually able to respond and improve our work.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 6

Charitable Objects and Activities

The Child Brain Injury Trust is a registered charity - 1113326 - and is regulated by the Charity Commission (England and Wales) and OSCR in Scotland.

The charity is a Company Limited by Guarantee and reports to Companies House in this respect separately.

Charities exist to provide ‘explicit public benefit’ for society as a whole, and as such, the Objects of the charity should reflect this and state:

‘THE RELIEF OF BRAIN INJURED CHILDREN AND THEIR FAMILIES BY PROVIDING TREATMENT, SUPPORT AND REHABILITATION, PROMOTING RESEARCH INTO THE CAUSES AND TREATMENT OF BRAIN INJURIES, ADVANCING PUBLIC KNOWLEDGE AND UNDERSTANDING OF BRAIN INJURIES TO CHILDREN AND IN SUCH OTHER WAYS AS THE TRUSTEES THINK FIT’

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 7

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Introduction

It is with great pride that I present this year’s Chairman’s and CEO Report, reflecting on another powerful year of impact, growth, and resilience for our charity. As always, I begin by extending my deepest thanks to our incredible team, trustees, partners, and, most importantly, the families and individuals we support. Their strength, resilience and commitment continue to inspire everything we do.

Our mission remains clear: to elevate and empower families affected by acquired brain injury, ensuring they have access to the right support, at the right time, in the right way. This year, we’ve taken significant steps forward in realising this vision, with our strategy guiding us through both challenges and opportunities.

We directly supported over 600 families through our early intervention programme, expanded our virtual support offer, and piloted our new community inclusion programme. Our early intervention work deepened across key major trauma hospitals, and our Legal Support Service strengthened its ability to deliver support when families need it most.

We were delighted to extend our legal support service to new firms, creating legal panels across most of our regions, meaning more choice for families when seeking legal support.

Glow Week once again brought national attention to hidden disabilities, and thanks to our generous supporters, we saw increased engagement and awareness.

We know the landscape in which we operate is complex. Families face increasing pressure, and charities across the UK are navigating the rising cost of delivery. In response, we reviewed how our service was structured and began to shift towards more specialist, responsive teams. Change is never easy, but through open communication and a shared sense of purpose, we are making thoughtful progress and this in turn will create greater impact for families.

This year marked the formal launch of our 5-year strategy, Elevating Families, Enriching Futures. It provides a clear roadmap and focuses our efforts on early intervention, educational services, community inclusion, and virtual support. We’ve already seen encouraging progress and are on track to deliver key milestones in the year ahead.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 8

Continued...

We ended the year in a strong financial position, with careful stewardship ensuring we remain resilient to external factors. We continue to diversify our income, invest in sustainable partnerships, and manage risk thoughtfully. The full financial report offers further detail, but I want to particularly thank our funders and donors who have stayed by our side.

Behind every success is a team of dedicated individuals who care deeply about making a difference. From frontline support to back-office functions, our team go above and beyond. We’ve continued investing in wellbeing, professional development, and a culture that values integrity, collaboration, respect, and impact.

As we look ahead, the Child Brain Injury Trust is focused on building the leadership capacity needed to deliver our ambitious strategy and meet the evolving needs of the families we support. Following the departure of Gerard Anderson, we were delighted to appoint Dr Sharon Buckland as our new Head of Brain Injury Service. Sharon brings a wealth of clinical and operational expertise and is already playing a key role in shaping how we deliver support with greater specialisation, responsiveness, and impact.

Internally, we have strengthened our executive capacity. Stephanie Bremner was promoted to the role of Chief Operating Officer, recognising her pivotal contribution to the organisation’s development. Additionally, Amelia Larard, Head of Marketing and Fundraising, joined the leadership team, bringing strategic oversight to how we engage supporters, raise awareness, and secure the vital income that underpins our work.

These changes reflect our commitment to investing in leadership that is aligned, capable, and energised by our mission. We are building a team that is not only fit for the future but ready to help shape it.

We move into the next year with confidence. There is still much to do, and families continue to face long journeys, and systems remain challenging to navigate, but with our new strategic foundations in place, we are better positioned than ever to respond. We will continue listening, learning, and adapting, with families always at the heart of our work.

We are humbled every day by the strength of our community. Thank you for your trust, your passion, and your belief in what we do. Together, we are changing lives.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 9

Public Benefit

Acquired brain injury (ABI) is a significant public health concern, as it can have long-lasting and profound effects on the lives of children and young people. Over 40,000 children are affected each year. Addressing the needs of this population can yield numerous public benefits, including:

Improved Quality of Life: By providing support services for families, children and young people with acquired brain injuries, their overall quality of life can be enhanced. This can include emotional and practical support, counselling, and educational support to help them regain lost skills and adapt to their new circumstances.

Reduced Healthcare Costs: Investing in early intervention and comprehensive support can help reduce the long-term healthcare costs associated with brain injuries. Preventing complications and optimising recovery can lower the need for ongoing medical care and reduce the burden on the healthcare system.

Enhanced Educational Opportunities: Many children and young people with acquired brain injuries face challenges in their educational journey.

Public benefit can be realised through the provision of special education services, individualised learning plans, and accommodations that allow them to continue their education and reach their full potential.

Increased Participation: When children and young people with acquired brain injuries receive appropriate support, they are more likely to become participative members of society. This can include entering the workforce, pursuing higher education, and contributing to their communities.

Social Inclusion: Promoting the wellbeing of individuals with acquired brain injuries fosters a more inclusive and compassionate society. By raising awareness and reducing stigma, we create a more accepting environment that encourages social integration and participation. This, in turn, reduces isolation.

Family Support: Supporting children and young people with acquired brain injuries also benefits their families. Access to resources, respite care, and emotional support can alleviate the stress and challenges that families often face when caring for a loved one with a brain injury.

Long-Term Cost Savings: While there are costs associated with providing care and support for individuals with acquired brain injuries, the long-term savings from reduced healthcare utilisation, improved educational outcomes, and increased productivity can outweigh these initial expenses.

Public benefit provided by CBIT includes improving quality of life, reducing healthcare costs, increasing participation, and a more inclusive and compassionate society.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 10

Strate ic Goals g

2. Advocacy2. Advocacy and awarenessand awareness Achieved through collaboration and 1. Scaling our1. Scaling our maximising impact ov BSE service service 3. Sustainability3. Sustainability and resilienceand resilience ee Reduce Isolation > Improved mental health and well-being Enhanced social skills Stronger support networks

Improve Self-confidence er eC Better decision making Improved resilience Lower stress and anxiety levels

~~>~~ Improve wellbeing Improved positivity Improved energy levels Higher self-esteem Greater sense of purpose

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 11

CBIT Service 2024 - 25

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 12

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 13

The Importance of Holistic Support

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At the Child Brain Injury Trust, we know that the impact of childhood acquired brain injury reaches far beyond the medical diagnosis. It touches every aspect of life, from education and friendships to family wellbeing, financial stability, and long-term opportunities. That’s why our approach has always been rooted in holistic support.

Holistic support means recognising that no two children or families are the same. Each journey is unique, shaped by individual needs, circumstances, and aspirations. By looking at the whole picture, not just the injury, we can respond with compassion, flexibility, and expertise.

By combining this approach, our holistic model creates a circle of care that empowers families, builds resilience, and improves long-term outcomes for children.

Holistic support is not a luxury; it is essential. Families tell us that without it, they would feel lost, isolated, and uncertain about the future. With it, they feel understood, empowered, and hopeful.

As we continue to grow our services, holistic support will remain at the heart of our work, ensuring that every child and family affected by brain injury has the tools, knowledge, and encouragement to face the future with confidence.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 14

Case Stud y Charlie: A Journey of Strength and Hope

At the age of 14, Charlie was rushed to Southampton Hospital after falling seriously ill with encephalitis caused by a sinus infection. The illness led to a severe childhood-acquired brain injury and emergency neurosurgery.

After months in intensive care and rehabilitation, including major surgeries and a cranioplasty, Charlie was finally discharged nearly six months later.

Charlie has since completed further rehabilitation at Chailey Clinical Services, where his determination and positivity have inspired everyone around him.

From leaving the hospital in a wheelchair to now walking with a stick and making short trips to the local shops, his progress has been remarkable.

At the same time, Charlie’s mum, Gemma, was undergoing treatment for bowel cancer. His dad, Steve, became the family’s main carer, while his sister Mollie, then 17, helped keep everyone going. Together, they stayed at Ronald McDonald House, offering kindness and support to other families facing similar challenges.

When Charlie was ready to leave the hospital, their home was no longer suitable for his needs. The family faced further uncertainty before moving into temporary accommodation, and they are now happily settled in a new home while continuing to look for a permanent one closer to loved ones.

This Christmas, the family celebrated a milestone moment as Charlie proudly placed the star on their tree, something they couldn’t do the year before.

The whole family embody resilience, love, and hope. Charlie is preparing to start a new school, Mollie has returned to college, and Gemma and Steve are returning to work.

Their journey has been one of courage, compassion, and unwavering support for each other, a true reflection of strength in the face of adversity.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 15

Case Stud y Ben: Turning Obstacles into Opportunities

In 2021, Ben’s life changed when he was hit by a car travelling at over 50 miles per hour on the wrong side of the road.

Joining him on this incredible journey was his dad, Matthew, who ran his first marathon alongside his son.

The accident left him with a traumatic brain injury, causing months of sleepless nights, sensory overload, and memory challenges. Despite it all, Ben and his family faced every setback with determination and hope.

With support from the Child Brain Injury Trust, Ben received vital physiotherapy, neuropsychology sessions, and schoolwork aids to help rebuild his confidence and independence.

Grateful for this support, he decided to give back, setting his sights on completing the 2024 Edinburgh Marathon to raise funds for CBIT.

Before his injury, Ben was a passionate runner. After months of being unable to walk far, the goal of returning to the roads became a powerful motivator. Running the marathon marked not only his physical recovery but a remarkable personal triumph.

Together, they raised nearly £3,000, a testament to their family’s courage and unity.

Ben went above and beyond to fundraise, writing to neighbours, sharing his story online, and even leading a school assembly to raise awareness of acquired brain injury, all while studying for his A Levels.

His calm confidence and advocacy inspired everyone who heard his story.

Through resilience, teamwork, and compassion, Ben and his family have shown what’s possible when love and determination lead the way.

Their journey reminds us all that even in the toughest moments, there is strength to be found and hope to be shared.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 16

Our Team - Bringing expertise, compassion and hope for families

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 17

Our work in action

Cam ai nin p g g

Action for Brain Injury Week 2024 focused on raising awareness of acquired brain injury across the whole of the UK. Our message this year was to focus on a ‘life rewritten’, highlighting family experiences and a child’s perspective.

Glow Week was another successful campaign where we highlight the need to keep safe during the darker months of the year. Supporters and colleagues came together to highlight the important message of 'be seen, not hurt', by wearing bright colours when out and about.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 19

Be You Ball 2025

A Night of Hope, Connection, and Celebration

In March 2025, we hosted our biggest ever Be You Ball at the stunning Monastery in Manchester, a breathtaking venue run by a community organisation with values closely aligned to our own. The evening brought together over 250 guests, including incredible families we support.

At the heart of the event were the winning families, whose stories of resilience, determination and connection left a lasting impact on everyone in the room. Their openness and strength reminded us all why our work matters, and how vital it is that families affected by childhood brain injury feel seen, supported and celebrated.

The atmosphere was filled with love, laughter and a deep sense of unity. From emotional stories to joyful dancing, the evening truly embodied the spirit of the Child Brain Injury Trust. And thanks to the generosity of those who attended, sponsored and donated, we raised an incredible £83,000, which will directly support our services for families across the UK.

The Be You Ball continues to be a shining example of what happens when compassion, community and purpose come together.

The winning families:

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 20

Fundraising

at the Heart of our Community

Our fundraisers truly excel, and it is their dedication to supporting CBIT that enables us to help hundreds of families each year. We are deeply grateful to those who coordinated and took part in numerous events and activities; your efforts are genuinely appreciated.

Community Fundraisers raised an amazing £70,588 for CBIT.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 21

Regional Fundraising Groups

Our thanks to our highly regarded and much-appreciated regional corporate fundraising groups. Each group has a unique and creative way of working, and collaboratively, they achieve great things.

Fundraising Amount

London

Birmingham Manchester Newcastle

Leeds 0 20000 40000 60000 80000

Together, they have raised an amazing £148,346 for our work, thus making a huge difference.

The value of the groups extends beyond the wonderful fundraising they achieve to the informal networks they have created, furthering the work we all do supporting families affected by acquired brain injury.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 22

Emma Pillin g

Corporate Fundraising Manager

As the Corporate Fundraising Manager at the Child Brain Injury Trust, I am passionate about improving the visibility of families whose lives are affected by childhoodacquired brain injury (ABI). My goal is to ensure that every family that needs our help and support can access it.

My decision to work within the charity sector was driven by personal experience. When my son underwent emergency brain surgery at just seven months old, it was an incredibly frightening and uncertain time. We had very little understanding of what had happened and left the hospital with minimal onward support. I had to seek out help on my own and, somewhere in that period of confusion, I found the Child Brain Injury Trust. Their support was truly life-changing for us.

Leaving an established career behind to work for CBIT was a leap of faith, and I was so nervous. I remain deeply honoured that they gave me the opportunity to represent them. I still remember being asked at my interview what my ambitions for the future were, and I said simply, “to make a difference.” When asked how being a fundraiser would achieve that, my answer came easily: “If I get the money in, that pays for the coordinators, the coordinators then reach more families and change more lives. That is making a real difference.”

I still believe that today. My role allows me not only to raise vital funds for the charity but also to shine a light on the often-unseen challenges of childhood-acquired brain injury.

Every partnership built and every pound raised helps us reach more families who deserve understanding, support, and hope for the future.

It is a privilege to work with our incredible network of corporate supporters, individuals and organisations who share our values and demonstrate genuine care and compassion in all that they do. To see our partners come together to elevate the families we support, to help us enrich lives, and to champion the often-invisible children affected by ABI, is deeply moving. It means so much to know that families like mine are being seen, acknowledged, and, most importantly, valued within our community.

Childhood-acquired brain injury is a long and complex journey, and its effects can be felt for decades after the injury occurs. I am proud to be part of a charity that sees a future for every child affected by ABI. A charity that gives hope to families and educates the wider community on the challenges and uniqueness of this condition. Every child deserves a bright and fulfilling future, and alongside our wonderful corporate supporters, I will continue striving to help make that possible.

I have a dream: that we reach every family whose life has been forever changed by ABI, and I won’t stop until that dream becomes a reality.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 23

Trusts, Foundations, and Grant Makers

Our heartfelt thanks go to every charitable trust, foundation and grant maker whose support enables us to be there for children and families when they need us most.

We are delighted to publicly acknowledge the following funders for their generous support throughout 2024–25.

The Alan Boswell Group Charitable Trust

The Alice Ellen Cooper-Dean Charitable Foundation Anne and John Walters Charitable Trust The Birmingham District Nursing Charitable Trust Boots Charitable Trust Bruce Wake Charitable Trust Cambridge Community Foundation Corra Foundation The DMF Ellis Charitable Trust Edith Murphy Foundation Edward Cadbury Charitable Trust The Frank Litchfield Charitable Trust The Grace Trust Heart of Bucks Community Foundation & Rectory Foundation John James Bristol Foundation Kent Community Foundation The Marie Celeste Samaritan Society The National Lottery Community Fund The P F Charitable Trust Peter Sowerby Foundation The Peter Stebbings Memorial Charity The Roger & Douglas Turner Charitable Trust The Scottish Government’s Children Young People Families and Adult Learners (CYPFAL) Third Sector Fund The Souter Charitable Trust St. James’s Place Charitable Foundation Suffolk Community Foundation The Sydney and Phyllis Goldberg Memorial Charitable Trust The Weinstock Fund

We also extend our sincere gratitude to all of our supporters who wish to remain anonymous.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 24

Le gal Support Service

Our Legal Support Service supports children and their families who have experienced brain injuries, providing access to legal support in a number of ways. During 2024/5 we were delighted to secure new partnerships for 5 years across many of our regions. Funding received through this important service provides ongoing support for families who are not able to access legal claims. However, all families are able to access legal advice and support if appropriate:

Legal Advice : CBIT can provide legal advice to families to help them understand their rights and options regarding the brain injury. This may include advice on potential legal claims, insurance coverage, and relevant laws and regulations.

Navigating the Legal Process : Brain injuries can often involve complex legal processes, especially if they result from accidents or medical negligence. CBIT can guide families through the legal system, helping them understand the steps involved and providing support throughout the process.

Resource Referrals : CBIT can connect families with other resources, such as medical experts, rehabilitation services, and support groups, to assist in the overall care and recovery of the child with a brain injury.

Emotional Support : Coping with a brain injury can be emotionally challenging for families. CBIT's legal support service may offer emotional support and counselling to help families navigate the emotional aspects of their situation.

Education and Information : CBIT provides families with educational materials and information related to brain injuries, legal rights, and available support services to empower them with knowledge.

Financial Assistance : In some cases, CBIT may help families access financial assistance or compensation, particularly if the brain injury resulted from a preventable accident or clinical negligence.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 25

Case Mana ement Service g

Our Joint Venture

Bush and Co kids, and CBIT embarked on an exciting joint venture aimed at fostering innovation and excellence in paediatric brain injury rehabilitation in 2017. This collaborative effort brings together Bush & Co Kids, bringing unparalleled expertise in paediatric neurological care, and CBIT's determination to create better outcomes for families. By combining forces, we aspire to develop rehabilitation programmes tailored specifically to the unique needs of young patients recovering from brain injury.

Together, Bush & Co Kids and CBIT focus on making significant strides in advancing the field of paediatric brain injury rehabilitation and making a lasting impact on the well-being of young patients and their families.

Key to the success of the venture are our joint values and placing families at the centre of our partnership. We are extremely grateful for all the support Bush & Co and the law firms that instruct them.

Our thanks to Bush & Co Kids for donating £25,700 to CBIT during 2024/25.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 26

Lookin Ahead: g

A Stronger Future for Families

As we look to the future, we are focused on expanding our reach and deepening our impact. Key to this is the implementation of our Community Inclusion programme, ensuring that families can access support where and when they need it, across a variety of settings. We will be developing new educational resources and services to better equip professionals, families, and schools with tools to understand and manage childhood-acquired brain injury.

Our Virtual Support model will be rolled out nationally, creating accessible, flexible options for families, wherever they are in their journey. Alongside this, we are strengthening our fundraising strategy with targeted growth in community and corporate giving, and by bringing grant fundraising in-house to create a more resilient income model.

We are also investing in the infrastructure which underpins our work, developing our systems, processes and team to create greater impact.

As proud members of UKABIF, we fully support their mission to increase national recognition and policy reform around acquired brain injury and will continue to be vocal advocates for change.

Through all this, we are committed to being more visible, more strategically focused, and to developing a team and governance structure that reflects our ambition to reach every family who needs us, with the right support at the right time.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 27

StructureStructure,, Governance Governance,, and Managementand Management

Workforce Overview and Organisational Culture

The Chief Executive Officer, Lisa Turan, holds delegated authority from the Board of Trustees to lead and manage the charity’s workforce. As a values-led organisation, the Child Brain Injury Trust champions equality, diversity and inclusion. We are committed to recruiting and promoting individuals based on shared values, skills and potential, ensuring every decision is free from discrimination.

Our team comprises 42 dedicated staff members working across the UK. The charity is led by the CEO and supported by a Leadership Team, with a wider Management Team responsible for delivering the operational business plan. Key areas of work include: service delivery, early intervention, educational support, virtual and community inclusion services, fundraising, finance, administration, HR, marketing, and commercial partnerships.

We place high value on the expertise and well-being of our team. Every member of the team receives a comprehensive induction, regular support and supervision, and an annual appraisal. They have access to an employment assistance programme which provides counselling, wellbeing and coaching. We actively encourage reflective practice, continuous feedback and professional development across the organisation.

Our values shape everything we do. From the way we engage with stakeholders to how we design and deliver our services, we are proud to lead through compassion, collaboration, and a deep commitment to equity and impact.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 28

Governance

Strong governance is at the heart of how the Child Brain Injury Trust is managed and how we deliver our mission. Our Trustees play a critical role in shaping the charity’s direction, providing challenge and support, and ensuring we remain accountable, sustainable, and aligned with our values.

We appoint Trustees with a view to creating a Board that reflects a broad and diverse range of skills, backgrounds, and experiences. Our aim is to be inclusive and representative of the communities we serve. We particularly welcome individuals with expertise in:

Trustees are elected for an initial term of three years, with the opportunity to stand for re-election for an additional term. Trustees may also choose to step down at any time.

Induction and Development

All new Trustees receive a comprehensive induction, which includes:

We are committed to continuous learning and development for all Trustees, ensuring that everyone has the knowledge and confidence to contribute effectively.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 29

Board Meetings and Governance Structure

The Board meets formally four times a year, with meetings held both in-person and online to ensure accessibility. These meetings provide space to:

In addition to the main Board meetings, Trustees may also participate in subgroups focused on Finance & Risk, Income Development, Brain Injury Services, and other areas of strategic importance.

Board Subgroups

To ensure robust oversight, strategic alignment, and operational effectiveness, the Child Brain Injury Trust operates several Board Subgroups. Each subgroup plays a vital role in supporting the leadership team and strengthening governance.

Finance & Risk Subgroup

This subgroup is responsible for overseeing the charity’s financial health and risk management framework. Its key duties include:

Income Development Subgroup

This group provides oversight of all income-generating activities, ensuring they align with the charity’s mission, ethical standards and strategic objectives. Its core responsibilities are:

Brain Injury Service & Safeguarding Subgroup

This subgroup supports the strategic development, safeguarding, and delivery of our core services to children and families. Its focus includes:

Nominations Committee

To support a strong, values-led workforce, this proposed group would focus on:

T rustee Expenses Policy and Procedures

Trustees are entitled to claim reasonable expenses incurred in the performance of their duties. This includes travel, accommodation, and subsistence. All claims must be supported by receipts and approved in line with our governance procedures.

Trustee Conflicts of Interest Policy and Procedures

Trustees must declare any actual or potential conflicts of interest. Procedures are in place to record declarations, manage conflicts transparently, and ensure decisions are made in the best interests of the charity.

Internal Charity Financial Controls Policy and Procedures

The Child Brain Injury Trust is committed to maintaining robust internal financial controls to safeguard assets, prevent fraud, and ensure accurate financial reporting. Procedures are in place to regulate financial authorisations, monitor expenditure, and ensure segregation of duties.

Reserves Policy

The reserves policy of the Trustees is to aim at a situation where the Child Brain Injury Trust has reserves that will allow it to meet its core costs for nine months.

We began 2024/25 with reserves above the upper limit set in our Reserve Policy. This level had been planned to support strategic investments in our charitable activities, including core support and infrastructure. The Trustees confirmed that they agreed with the current level of reserves, recognising both the economic uncertainty in the financial climate and the longer-term growth plan to enable us to meet our strategic goals.

Investments

The charity has cash investments placed in a COIF account with our bank, the Coop Current Account and a Coop 14 Investment Account. To date, there have been no special social, environmental, or ethical issues to consider.

Pension

The Child Brain Injury Trust operates a defined contribution pension scheme, to which all eligible employees are auto-enrolled. Anyone who does not qualify automatically in this way may opt in to join. With effect from April 2021, the minimum level of contributions required stayed at 8% of eligible earnings, of which the Child Brain Injury Trust elects to pay half, rather than the minimum of 3%. The balance is paid by the employee.

Investing Charity Funds Policy and Procedures

Our investment policy ensures that funds not immediately required for operational use are invested responsibly to generate income while safeguarding capital. All investments must align with our charitable objectives, risk tolerance, and ethical standards.

Complaints Policy and Procedures

We are committed to responding to all complaints fairly, promptly, and respectfully. Our complaints policy outlines the process for raising concerns and how they are investigated, with the aim of learning and continuous improvement. We have not received any complaints during the year about our work or our fundraising approach.

Serious Incident Reporting Policy and Procedures

In line with Charity Commission requirements, we have a procedure for identifying, managing and reporting serious incidents that pose a significant risk to the charity, its beneficiaries or reputation. Trustees are responsible for ensuring compliance.

Campaigns and Political Activity Policy and Procedures

The charity may engage in campaigns that support our mission and benefit the families we serve. All activities are conducted in line with Charity Commission guidance, avoiding political bias and maintaining our independence.

Bullying and Harassment Policy and Procedures

We are committed to fostering a safe, respectful and inclusive working environment. Our zero-tolerance approach to bullying and harassment includes clear reporting procedures and a commitment to timely investigation and resolution.

Social Media Policy and Procedures

Our social media policy ensures that the team and representatives use platforms responsibly and professionally, protecting the charity’s reputation while promoting our mission with authenticity and integrity.

Engaging External Speakers at Charity Events Policy and Procedures

To uphold our values and safeguard our reputation, all external speakers are vetted and approved. This policy ensures alignment with our mission and that all engagements reflect our inclusive and respectful ethos.

Internal Risk Management Policy and Procedures

We operate a structured risk management framework that identifies, evaluates and mitigates risks across all aspects of the charity. This is reviewed regularly by the Finance & Risk Subgroup and monitored by the Board.

Safeguarding

Safeguarding is key to ensuring that children and adults are protected from harm, abuse, and neglect. The safety and well-being of all children and adults supported by the charity are a priority. By following the key safeguarding principles, we can be sure that we are doing the best we can to protect vulnerable people from harm. All members of the charity, whether paid or voluntary, hold enhanced safeguarding disclosure certificates and complete mandatory safeguarding training.

The Head of Brain Injury Service holds the position of Designated Safeguarding Lead, and the Service Manager for Early Intervention is the Deputy Safeguarding Lead. As part of the Brain Injury Service Sub-Group, all safeguarding risks are discussed and logged accordingly and escalated in line with the Child Brain Injury Trust Child Protection Policy and Procedure and Safeguarding Vulnerable Adults Policy and Procedure.

Fundraising practice

We have a clear Fundraising Policy, which is approved by the Board and reviewed regularly. This governs how we work with funders, and whilst we actively seek to work with external organisations and individuals to achieve our strategy, we recognise that it is vital that we maintain our independence and do not allow any external partnership to bring the reputation of our charity into disrepute.

Our key principles of responsible fundraising are:

We will adhere to all Fundraising Regulator Codes of Practice to ensure best practice, transparency and accountability and are governed by Part II of the Charities Act 1992.

We are registered with the Fundraising Regulator.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 35

Treasurers ReTreasurers Repportort Aaron Jarvis, Year Ending 2024/25Aaron Jarvis, Year Ending 2024/25

I am pleased to present the Treasurer’s Report for the financial year ending 31st March 2025. This year has been one of strategic delivery and sustained financial resilience in a continued period of sector-wide uncertainty.

I ncome Overview

Total income for the year reached £1,771,339, building stability for the charity, and showing a 21% increase on the previous income of £1,467,466. Key sources of income included:

Notable restricted grants included The National Lottery Community Fund: £82,585

Expenditure Overview

Total expenditure for the year amounted to £1,678,606, reflecting an increase of 14% compared to last year. Key areas of investment included: Scaling of service delivery across the UK Implementation of our five-year strategy

Continued investment in digital infrastructure and team development

Net Position and Reserves

The year ended with a net surplus of £92,733, maintaining a healthy cash position of £609,020 and total net assets of £781,508. The charity has retained reserves equivalent to 9 months of operating expenditure, in line with our reserves policy.

Financial Management

This year saw prudent budget management under the guidance of the Finance and Risk Subgroup. The leadership team continued to implement cost controls and align expenditure closely with strategic priorities.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 36

Treasurers ReTreasurers Repportort Aaron Jarvis, Year Ending 2024/25Aaron Jarvis, Year Ending 2024/25

Outlook for 2025/26

Conclusion

On behalf of the Board, I would like to thank the executive and finance team for their continued diligence, and for ensuring the charity remains financially stable and strategically focused. We are confident in our ability to navigate future challenges with resilience and agility.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 37

Statement of Trustees’ Res onsibilities p for the Year Ended 31 March 2025

The trustees, who are also the directors of Child Brain Injury Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 38

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to auditors so far as the trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and each trustee has taken all the steps that he or she ought to have taken as a trustee/director in order to make himself or herself aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

This report was approved by the board on And signed on its behalf by,

Mr S O'Neill (Chair) Trustee Date: 5th December 2025

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 39

INDEPENDENT AUDITOR'S REPORTINDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF CHILD BRAIN INJURY TRUSTTO THE TRUSTEES OF CHILD BRAIN INJURY TRUST

Opinion

We have audited the financial statements of Child Brain Injury Trust (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

and

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance 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 concern

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 statements 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 charity’s ability to continue as a going concern for a period of at least twelve 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.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 40

INDEPENDENT AUDITOR'S REPORT INDEPENDENT AUDITOR'S REPORT CONTINUEDCONTINUED (( )) TO THE TRUSTEES OF CHILD BRAIN INJURY TRUSTTO THE TRUSTEES OF CHILD BRAIN INJURY TRUST

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and 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 misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 41

INDEPENDENT AUDITOR'S REPORT CONTINUED ( ) TO THE TRUSTEES OF CHILD BRAIN INJURY TRUST

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

· the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

· we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the aviation supply market;

· we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation

legislation and data protection, anti-bribery, employment, environmental (including Waste Electrical and Electronic Equipment recycling (WEEE) Regulations 2013) and health and safety legislation;

· we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

· identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 42

INDEPENDENT AUDITOR'S REPORT INDEPENDENT AUDITOR'S REPORT CONTINUEDCONTINUED (( )) TO THE TRUSTEES OF CHILD BRAIN INJURY TRUSTTO THE TRUSTEES OF CHILD BRAIN INJURY TRUST

Mr Gary John McHale FCCA (Senior Statutory Auditor)

For and on behalf of DSA Prospect Limited, Statutory Auditor Chartered Accountants

First Floor

1 Des Roches Square

Witan Way Witney OX28 4BE

11-Dec-25 Date:

DSA Prospect Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as

auditor of a company under section 1212 of the Companies Act 2006.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 43

STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Resources expended
Resources expended - other
trading income
Fund balances at 31 March
2025
4
4
5
Total resources expended
Net income/(expenditure) for the year/
Net movement in funds
Notes
2
3
6
9
Unrestricted
funds
£
Fund balances at 1 April 2024
Costs in furtheranceofcharities
objectives
172,638
76,328
880,076
1,129,042
59,175
419,770
478,945
498,503
-
681,366
8,348
1,188,217		 Designated
funds
£
-
-
-
-
-
-
-
-
135,000
-
135,000		 Restricted
funds
£
549,564
549,564
33,558
134,005
167,563
583,122
-
-
-
583,122
-		 Total
2025
£
172,638
76,328
1,429,640
1,678,606
92,733
688,775
781,508
1,081,625
-
681,366
8,348
1,771,339		 Total
2024
£
866,697
162
602,695
6,912
1,476,466
257,987
67,830
1,216,865
1,542,682
688,775
(66,216)
754,991

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 44

Statement of Restricted Funds - Other FOR THE YEAR ENDED 31 MARCH 2025

Northern
Scotland		 583,122
583,122
549,564
549,564
167,563
33,558
-
134,005
2025
Total
£		 517,061
517,061
502,698
502,698
134,005
2024
Total
£
14,363
(573)
120,215
Income

Expenditure
Net movement in funds
Total funds at 1 April 2024
Total funds at 31 March 2025
Total income
Grants received
Total expenditure
Transfer to unrestricted
Costs in furtherance of the charity's objects		 Ireland
£

Restricted
£
157
146,041
146,041
145,884
145,884
157
-
-
10,500
15,833
15,833
533
(5,333)
-
5,866
10,500		 GGHB
£
27,700
27,700
-
-
-
-
27,700
27,700		 398,881
Other
£
360,147
360,147
166,873
38,734
-
128,139
398,881

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 45

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

Fixed assets
Intangible assets
Tangible assets
Income funds
Current assets
Stocks
Debtors
Cash at bank and in hand
Total assets less current liabilities
Creditors: amounts falling due within
one year
12
13
14
15
16
17
18
Notes
Net current assets
Restrictedfunds
Endowment funds -
Unrestricted funds		 2025
£
-
89,455
690,020
779,475
(111,193)		 £
2024
£
109,508
3,718
113,226
668,282
781,508
167,563
135,000
478,945
781,508
2,765
82,207
585,409
670,381
(107,923)		 £
125,904
413
126,317
562,458
688,775
134,005
135,000
419,770
688,775

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 46

BALANCE SHEETBALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried out under section 144 of the Charities Act 2011.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 5th December 2025.

Mr S O'Neill (Chair) Trustee

Company Registration No. 05738517

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 47

NOTES TO THE FINANCIAL STATEMENTSNOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Child Brain Injury Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 3 Field View, Baynards Green, Bicester, OX27 7SR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and articles, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 48

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Expenditure comprises those costs incurred by the company in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the company and include the audit fees and costs linked to the strategic management of the company.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. .

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software 10% straight Line

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 49

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 0% Plant and equipment 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 50

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies (Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 51

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2
3
4
Charitable activities
Resources expended
Donations and legacies
Expenditure on raising funds
For the year ended 31 March 2024
Unrestricted
funds
2025
£
Restricted
funds
2025
£
Sale of goods
Donations and gifts
External grant income
Seekingdonations,grants and legacies
495,457
3,046
498,503
349,636
583,122
-
583,122
517,061		 2
3
4
Charitable activities
Resources expended
Donations and legacies
Expenditure on raising funds
For the year ended 31 March 2024
Unrestricted
funds
2025
£
Restricted
funds
2025
£
Sale of goods
Donations and gifts
External grant income
Seekingdonations,grants and legacies
495,457
3,046
498,503
349,636
583,122
-
583,122
517,061
517,061

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 52

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Expenditure on charitable activities

6
7
8
Trustees
Direct costs
Analysis by fund
Other trading activities
Net movement in funds
Unrestricted funds
Restricted funds
Other trading activities
Depreciationand impairment
Charitable expenditure
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
Amortisation of intangible assets		 Total
2025
£
Total
2025
£
681,366
18,467
1,411,173
1,429,640
880,076
549,564
1,429,640		 Total
2024
£
17,075
1,199,790
1,216,865
714,167
502,698
1,216,865
Total
2024
£
602,695
2025
£
2,071
16,396		 2024
£
679
16,396

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Total Total
2025 2024
£ £
Investment income 8,348 6,912

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 53

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Employees

The average monthly number of employees during the year was:

12
Cost
Carrying amount
At 31 March 2025
Intangible fixed assets
Amortisation and impairment
2025
Number
2025
Number
At 31 March 2024
£65,000 - £70,000
At 1April 2024
Amortisation charged for the year
At 31 March 2025
At1April 2024 and 31 March 2025
The number of employees whose annual remuneration was more than £60,000
is as follows:
41
1		 2024
Number
39
2024
Number
1
£
163,960
Software
38,056
16,396
54,452
109,508
125,904

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 54

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13
14
15
16
Cost
Stocks
Carrying amount
At 31 March 2025
Tangible fixed assets
Depreciation and impairment
Debtors
Amounts falling due within one year:
Creditors: amounts falling due within one year
At1April 2024
Additions
At 31 March 2025
At 31 March 2024
At1April2024
Depreciation charged in the year
At 31 March 2025
Finished goods and goods for resale
Other taxation and social security
Trade creditors
Amounts owed to subsidiary undertakings
Other creditors
Accruals and deferred income
Trade debtors
Amounts owed by subsidiary undertakings
Prepayments and accrued income		 2025
£
2025
£
-
33,867
-
55,588
89,455		 £
Total
38,671
5,376
44,047
38,258
2,071
40,329
3,718
413
2024
£
2,765
2024
£
22,588
7,971
51,648
82,207
2025
£
58,559
16,522
2,098
(33)
34,047
111,193		 2024
£
56,117
9,962
-
8,689
33,155
107,923

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 55

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Previous year: At 1 April
2024
£
At 1 April
2023
£
119,642
134,005		 Incoming
resources
£
Incoming
resources
£
517,061
583,122		 Resources
expended
£
Resources
expended
£
At 31 March
2025
£
At 31 March
2024
£
134,005
(549,564)
(502,698)
167,563

18 Endowment funds -

These are endowment funds which are material to the charity's activities.

Previous year: At 1 April
2024
£
At 31 March
2025
£
135,000
135,000
At 1 April
2023
£
At 31 March
2024
£
135,000
135,000

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

General funds At 1 April
2024
£
419,770		 Incoming
resources
£
1,188,217		 Resources
expended
£
At 31 March
2025
£
(1,129,042)
478,945

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 56

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 500,349 959,405 (1,039,984) 419,770

20 Retirement benefit schemes

Defined Contribution Scheme

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

Defined Benefit Scheme

CBIT participates in the Scottish Voluntary Sector Pension Scheme. The Scheme is a multi-employer defined benefit scheme. The Scheme is funded and is contracted out of the state scheme until 31 March 2010, when the Scheme was closed to future accrual.

The Scheme operated a single benefit structure, final salary with a 1/60th accrual rate until 30 September 2007. From October 2007 there are two benefit structures available. These are final salary with a 1/60th accrual rate and final salary with an 1/80th accrual rate, until the date of the Scheme closure on 31 March 2010.

The scheme closed to future accrual on 31 March 2010. There is currently no intention to wind up the Scottish Sector Pension Scheme and it continues in paid-up form.

The Trustee commissions an actuarial valuation of the Scheme every three years. The main purpose of the valuation is to determine the financial position of the Scheme in order to determine the level of future contributions required so that the Scheme can meet its pension obligations as they fall due.

The actuarial valuation assesses whether the Scheme’s assets at the valuation date are likely to be sufficient to pay the pension benefits accrued by members as at the valuation date. Asset values are calculated by reference to market levels. Accrued pension benefits are valued by discounting expected future benefit payments using a discount rate calculated by reference to the expected future investment returns.

It is not possible in the normal course of events to identify on a consistent and reasonable basis the share of underlying assets and liabilities belonging to individual participating employers. This is because the scheme is a multi-employer scheme where the scheme assets are co-mingled for investment purposes and benefits are paid from total scheme assets. Accordingly, the present value of contributions payable that result from the terms of the agreement with the multi-employer plan have been provided for.

At 1 April 2024
Unwinding of discount factor
Deficit contributions
Remeasurement
At 31 March 2025		 (1,023)
(2)
1,025
-
-

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 57

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

21
Analysis of net assets between funds
Fund balances at 31 March
2025 are represented by:
Intangible fixed assets
Tangible assets
Current assets/(liabilities)		 Total
2025
£
109,508
3,718
668,282
781,508		 Total
2024
£
125,904
413
562,458
688,775

Child Brain Injury Trust Annual Report and Accounts 2024/2025 Page 58