REGISTERED COMPANY NUMBER: CEOU5192 (England and Wale5)
REGISTERED CHARITY NUMBER.. 1162939
I I APR 2025
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
FOR
BRAINWAVE INDEPENDENCE GROUP
Juler Tooke
Loihing I louse
Quay View Busiiiess Park
Barnards Way
Lowestoft
SutTolk
NR32 2HD

BRAINWAVE INDEPENDENCE GROUP
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 JULY 2024
Page
R¢por¢ of the Tru51ee5
Statement of Financial Activitie5
Balance Sheet
Notes to the Financial Statements
6 to 10
Detailed Statement of Financial Activities

BRAIIYWAVE INDEPENDENCE GROUP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED31 JULY 2024
The trustees who are also director5 of the thc1rity for Ihe purposes of the Companies Aci ?006, present theiT Teport with
the financial staieii)enls of ihe charity for the veal ended 31 July 20?4. The trustees have adopted the provisions of
Accounting and Reportinu by Chariiies.. Statement gf Recomimended Practice applicable to charitie5 preparing their
accoiiiits in accordance with the Financial Reponing Standard applicable in the UK and Republic of Ireland IFRS 102)
(etTectiwe l January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and activities
The object of the charity is to relieve the need5 of brain injured individuals and their faimilies and carers, partlciilarly but
noi exclusivelv residents in Easi Anglia, through the provision of such advice, information. Services. lacilities and granrs
of financial assistance ifthe irusiees see fit.
Publie beDefkt
The Board of frusiees confsnn that they have had due reg3Td to the Chariiy Commission's guidance on public benefit.
The charity considers thai li provides a benefit to the tseneral public by making fvnds available 10 provide supw)rt for
brain injured individuals.
Aehievements and performance
After 5 yeai"s tsl. being at oiii. site the decision was made to move sites to have a tnoTe affordable and 5UStainable futUTe
for the Charity.
We closed down our Donation centre and shop on London Road south and We secured a new shop on London Road
north, Lowestoft and a new client centre nained the 'The Point. on Whapload road, Lowe5toft.
The shop opened its doors in April of ?024 which has a boutique style and stands out froin the usual looking charity
shops. We held a grand opening for the shop and it coniinues to grow froin strength io strengih.
We also opened our new client centre for services users to use twice a week on Mondays & Wednesday5 where we hold
art5 & crafts, quizzes and music groups atnongst other things.
We have a regular client base who attend each week and they have even staned a band called 'BIG Beats, the band has
been invited 10 local care hoines to p¢rfollM and will alsLI perform at our annual funday.
The chariiy continiies to hold events to raise money and awareness.
We have our annual funday in Cotton and have booked in Imany local events for us to attend throuohoui ihe year.
Plans for future periods
With today's climate iv¢ have to have a realisiic goal of flllure plans and currently ihose are to coiitinue with groiving the
shop with a sirong ieain to ach￿¢Ve gTrowth on sales with ihe possibilit). to open a second shop within Lowestoft.Book at
leasi one event each monih for ihe charity lo attend to raise Inoney & awareiiess.
STRucfuRE, GOVERNAP4CE AND MANAGEMENT
Governing documenl
l-he charity is controlled by ils governing docuillent, a deed of irusi, and constitutes a limiied company, limiied by
juarantee, as defined by the Coinpanies Aci ?006.
REFERENCF. AND ADMINISTRATIVE DETAILS
Registered Company number
CE005192 (England and Wales)
Registered Charity number
11629i9
Page I

BRAINWAVE INDEPENDENCE GROUP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
Registered office
Lothing House
7 Qiiay View Business Park
BarnaTds Way
LOWESTOFT
Suffolk
NR32 2HD
Trustees
I. Bowler
H Thoinas
P Page (resigned 13.8.?3}
G Knigjhts lappoinied 22.1.241
M Iniies (appointed 13.8 ?31
L Paliner (appointed 13.8.23)
Approved by order of the board oftrustees on 18 March 2025 and signed on its behalf by=
G Knitshts- Trustee
Page 2

BRAINWAVE INDEPENDENCE GROUP
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDF.D 31 JULY 2024
31.7.?4
Unrestricted
fund
31.7.23
Total
fiinds
Not¢5
INCOME AND ENDOWMENTS FROM
Donation5 and l¢giacies
1 ?,799
14.558
Other tradinuj activities
Other incoine
93.350
93
110,759
Totol
106,242
125.317
EXPENDITUREON
Raisin(7 lunds
141,221
135.853
Other
1,919
Total
143.943
137,772
NET INCOMEI(EXPENDITURE)
(37,701)
112,455}
RECONCILIATIOIY OF FUNDS
Total funds brought forward
174.274
186.729
TOTAL FUNDS CARRIED FORWARD
136.573
174,274
The notes fom part of these financial statements
Page 3

BRAINWAVE INDEPENDENCE GROUP
BALANCE SHEET
JI JULY 2024
31.7.?4
Uniesiricted
fund
31.7.23
Total
funds
Noies
FIXED AS.SF.TS
angible assets
73.909
72,334
CURRENT ASSETS
Debtors
Cash at bank and in hand
18.643
50.150
18,643
89,964
68,793
108.607
CREDITORS
Amounts falling due within one year
1343)
(8811
NET CVRRENT ASSETS
68.450
107,726
TOTAL ASSETS LESS CURRENT
LIABILITIES
142,359
180,060
CREDITORS
Aniouiits falling due after Inore than one year
(5.7861
{5,786}
NET ASSETS
136,573
174.274
FUNDS
Unrestricted funds
136,573
174?74
TOTAL FUNDS
136.573
174.274
The charitable coinpany is entitled io exemption from audii under Section 477 of the Companies Act 2006 for the year
ended 31 July 2024.
The tnembers have not required the coinpany to obtain an audit of its financial staiemenis for the year ended
31 July 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(al
eDsuring thai the chdritable company keeps accounting r¢cord5 that comply with Sections 386 and 387 of the
Coimpanies Act 2006 and
preparints financial statements which give a true and fair view of the sthte of affairs of the charitable company as
ai the end of each financial year and of its surplus or deficit for each financial year in accordance with ihe
requireinenis of Sections 394 and 395 and which otherwise comply with the requirements of the Coinpanies Act
2006 relating 10 financial siaiements. so far as applicable lo the chaiiiable company.
(bl
The noies forni part of these financial siatements
Page 4
eontinued...

BRAINWAVE INDEPENDENCE GROUP
BALANCF. SHEET- continued
31 JULY 2024
These financial staieinenis have been prepared in accordance with the provisions applicable to charitable coinpani¢s
subjeci to the small companies regime.
The financial statements were approved by the Board of Trustees and auihorised for issiie on l 8 March 2025 and were
signed on its behalf by..
G Knights- Trustee
The notes fomi part of ihese financial statement5
Page 5

BRAINWAVE INDEPENDENCE GROUP
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES
BAsi5 of preparing the financial 5tatemeNt5
The financial staieinents of ihe charitable coinpany, M,hich is a public benefit eniiry under FRS 102, have been
prepared in accordance wilh the Charities SORP {FRS 10?) 'Accounting and Reportints by Charities.. Siateinent
of RecoTninended Practice applicable to charities preparing their accounts in accoi'danc¢ with th¢ F inancial
Reporting Standard applicable in the UK and Repiiblic of Ireland IFRS 1021 {effeciive l January 20191,,
Fiiiancial Reporting Standard 102 'The Financial Reponing Standard applicable in the UK and Republic of
Ireland, and the Coiiipanies Act 2006. The financial staieii)en15 h￿7¥¢ been prepaied under the historical cost
convention.
Incorne
All income 15 recogTnised in tlie Statement of Financial Aetiviiies once the charity has eniitleineni 10 ihe funds. it
is probable ihat the incoine will be received and the alnouni can be Ineasured reliably.
Expenditure
Liabilities are recognised as expendiiure as soon as Ihere is a legal or constructive obli(Tation committing the
harity to that expenditure, It is probable that a transfer of economic benefits will be required in settlement and
the amouni of the obligation can be Inea%ured reliably. Expendiiure is accounted for on an accruals basis and has
been classified under headings thai aggregaie all cost related to ihe category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangtble fixed asset5
Depreciaiion is provided ar the following annual rates in order to write olT each assei over its estimated useful
Taxation
The charity is exempt froiTJ COTpgration t&x on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the eharitable objectives ai the discretion of the trustees.
Restricted ftinds can only be iised for particiilar restrscied purposes ivithin the objects of the charity. ResiTlCtions
arise when specifi¢d by the donor or when ￿ndS are raised for panicular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of FEnancial Activities on a strdight line basis
over Ihe period of the lease.
Pension cosls and other post-relirement benefJt5
The charitable company operaies a defined coniribuiion pension scheime. Coniribuiions payable io the charitable
coinpany's pension scheme are charged to the Siatement of Financial Activities in th¢ p¢riod to which they relate.
Page 6
continued...

BRAINWAVE INDEPEIYDENCE GROUP
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED31 JULY 2024
OTHER TRADING ACTIVITIES
31.7.24
31.7.23
Fundraising evenis
Shop income
Facebook sales
2,051
89,066
2,233
99.945
8.109
93,350
10,7.$9
NET INCOMEI(EXPENDITUREI
Net incoinellexpendiiure) is sraied after chargingllcrtditing)..
31.7.24
31.7.23
Depreciation owned assets
Rent
Surplus on disposal of fixed assets
2.291
45,942
(931
1.339
50,510
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, reinuneration OT Other benefit5 for the )iear ended 31 July 2024 nor for the year ended
31 July 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 JLEly 2024 nor for the year ended 31 Jiily 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
rund
INCOME AND ENDOWMENTS FROM
Donaiions aiid legaci¢s
14.558
Other tradints activities
110,759
Total
125,317
EXPENDITURE ON
Raising funds
135,853
Other
1.919
Total
137.772
NET INCOMEIIEXPF.NDITUREI
(12,4551
RECONCILIATION OF FUNDS
Toial fuiids brouglii forward
186,729
Page 7
continued...

BRAINWAVE INDEPENDENCE GROUP
NOTESTO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 JULY 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eontinued
Unresiricted
fund
TOTAL FUNDS CARRIED FORWARD
174,274
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
maLhinery
Motor
vehicles
Coinpuier
equipinent
Totals
COST
Ai l August 2023
Additions
Disposals
2.013
350
4,100
6,249
14,1001
2.008
74,232
6.599
(4,1001
At 31 July 2024
2,363
6,249
2,008
76,7J I
DEPRECIATION
Ai l Aiigusl 2023
Charge for year
Eliininated on disposal
777
238
820
1.797
(1.367)
301
256
1.898
2.291
11.3671
Ai 31 July 2024
1.015
1.250
557
2,822
NET BOOK VALUE
Al 31 lul} ?024
1.348
4,999
1,451
73,909
Ai 31 July 2023
1.236
3,280
1,707
72,334
DEBTORS: AMOUNTS FALLING DUE WITHif4 OP4E YEAR
31.7.24
31.7.23
Other debtors
18,64J
18,643
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24
31.7.23
So¢ial securiiy and other iaxes
Oiher creditors
Accrued expenses
1528)
15)
186
700
756
343
881
Page 8
coniinued...

BRAINWAVE INDEPENDENCE GROUP
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24
31.7.23
O(her loans {see note l 01
5,786
5.786
10.
LOANS
An analysis of the matUTity" of loans is given below:
31.7.24
31.7.23
Amounis lalling due between two and five year5..
Othei. loan5 - ?_5 years
5.786
5,786
MOVEMENT IN FUNDS
Net
moveinent
in lunds
Al
31.7.24
At 1.8.23
Unre5trieted (undg
General fund
174,274
(37,7011
136.573
TOTAL FUNDS
174.274
137,7011
136.573
Net movement in funds. included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fijnds
Unrestricted fund$
General fund
106.242
{143,9431
{37.701)
TOTAL FUNDS
106,?4?
{143.9431
137,7011
Comparatives for movement tn funds
Net
Inovement
in funds
Ai
31.7.23
At 1.8.22
Unrestricted lunds
General fund
186,7?9
{12.455}
174.274
TOTAL FUNDS
186.729
112,455}
174.274
Page 9
continued...

BRAINWAVE INDEPENDENCE GROUP
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
MOVEMENT IN FUNDS- continued
Coillparative net Imovement in funds, ineluded in the above are as follows..
Incoining
resources
Resources
expended
Moveinent
in funds
Unrestricted funds
General lund
125.317
1 137,772)
(12,4551
TOTAL FUNDS
125,317
1137,772)
(12.4551
A curreni year 12 Inonihs and prior year l ? months combined p(>sition is as follows..
Net
Inovemcnt
in funds
At
31.7.24
Ai 1.8.22
Unrestricted funds
General fund
186,729
150,156)
136.573
TOTAL FUNDS
186.729
150,156)
136,573
A current year 12 months and prior year 12 Inonths combined net movemeni in funds. included in the above are
as follows..
Incoming
resources
Resources
expended
Movemeni
in funds
UDrestricl¢d funds
General fund
231,559
(281,715)
150.1561
TOTAL FUNDS
231,559
1281,715}
150,1561
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
Page 10

BRAINWAVE INDEPENDENCE GROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THF. YEAR ENDED 31 JULY 2024
31.7.24
31.7.23
INCOME AND ENDOWMENTS
Donijtiuns and legacie$
Donaiions
Care services
Other income
7.286
2.610
4,662
1.619
12,799
14.558
Other trading aetivlfies
Fiindraising evenis
Shop income
Facebook sales
89.066
2.233
99.945
8.109
110,759
Other income
Gaiii on sale ot tangible fixed assets
93
Total incoming resources
106,242
125,317
EXPEf4DITURE
Raising donations and legacies
53,806
396
43.801
182
47,474
744
50,229
156
Pen5iong
Reni
Daycare services
98.185
98.603
Other
Staff Trainin
Plani and machinery
Motor vehicles
Compiiter equipment
432
238
1.796
256
580
218
820
301
2.722
1.919
Support Costs
Management
Rates and in5uiance
Lighi and heat
Telephone and internet
Postagje and Stationery
Advertising
Sundries
Subscriptions
TravellIn￿MOtOr expenses
5,885
13,602
1.368
274
821
2,730
11.940
1,223
442
2,531
2,694
516
12.568
564
12,494
39.169
34,644
This page does not fomi part of the staiutory financial statements
Page 11

BRAINWAVE INDEPENDENCE GROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR EIYDED 31 JULY 2024
31.7.24
31.7.23
Munagement
Finance
Other esiablishinent costs
Bank charges
281
190
471
Governance costs
Accouniancy and legal fees
Legal fee5
776
950
925
1,7?6
2,135
Total resources expended
143.943
137.772
Net expenditure
137,701)
(12.4551
Thi5 page does not fonn part of the staiutory financial siatemenis
Page 12