The Brain Injury Foundation
STATEMENT OF FINANCIAL ACTIVITIES
for the financlal.ygar8nded31 March 2023
Unr8Strlcted Regtr1th6d
Funds
Funds
2023
1023
Tot#1 Unre¥lrfcted Restrltrtè'd
Funds
Funds
2022
Totsl
2023
NotOS
Ineomlng R¢sources
Voluntary Ir1￿m&
Charffable a¢i*i Itl¢s
- Grants from gov8rnment8
and othar cOknfund8r8
Activlties for generatlng
20,9ga
2Q,950
g,118
2,&88
175,g53
178,941
2,235
189,23T
191,466
2,213
(1031
TotaT IncDmlng resour¢e$
26,151
175,850
Z02,D01
189,151,
204,686
Re8ourco8 Expended
Ralsing fund$
Charltable a¢livltl88
81,761
11fj,784
72,592
85,827
72.592
Total ResoUr¢O5
gxpendéd
198,545
158,219.
158,219
N6t Incomlngloutqolng
resovrc08 be.fore
transfers
Gross transfers betwgen
funds
26,151
(22,695}
35456
Ilét ffiovekllént In funds
for tbe flnanclal yeat
26,151
¢22,695)
30,9.32
4.6,467
BoGonclllatlon Of funds
8alan¢es brought fovNarO'gt
1 April 2022
12
11Q,598
430,543
541,131
95,053
39g,611
4Y4,eÈ4
Balanca3 carrlod forward
at31 March'2023
130,739
407,848
110,58&
430,543,
541,131
Tha Statsrnent of Flnatt¢191 Actlvi'lles Includes #ll gaTn8 and lasses recognisod In tha Ilnanclal year.
All In<om9. and qxp@ndilurtr. rÈlatè.to contlnulng ectlvltlès,
The notes on pages 10 li) 14 fonn part of the ffn8ndat statements

The Braln Injury Foundation
BALANCE SHEET
as at 31 Match Z023
2022
Not6S
Flxéd Assets
Tanglbl8 a8$9ts
422,B1.0
414,490
Current Assets
Debtors
ash at bank and. In ban.d
119,614
135,478
127,824
135,478
Crddlttsrs.: Amounts.falllng duo wlthln One yeat
(6,047)
121,-77,7
(8,837)
128,641
Not curran.t As5et8
Total A888t8 1088 currgnt Llabllitl08
544,587
541,111.
Restrlctad trust funds
Gèrteral fuhd {untostrl¢ted}
407,848
.136,73g
430,543
110,588
Total fundg
12
544,587
541,431
Approved by the Èoafd, of Trustee* and a(Ithorlsod for lasuo on 23 Jun? 2023 and slgned on Its bghalf by
Bronach Rooney
Frank Doiagh
Trusteo
The ijales on pages 10 to 14 forni part of tho flnanclal slalements

'rhe Brain Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
forthofinanclal yoar 8nd8d 31 March 2023
tsENERAL INFORMATION
Tha Brain InJury FL)undallorY Is. a charfty incorporated In Northern Iraland. The reglslered ofRc6 of th8
corrtpany is 23 Ngwry RoAd. Camlough, Newry, Co, Down. wr35 7JP, Northern Ireland which Is also the
prtn¢lpal place of buslness of the company The flnanclal slataments have baen pr8s0nted In Pound Sterling
(£) whlch,18 also the fiJnctlon81 currency, of the company.
SLIMMARY OF SI.GNIFICANT ACCOUNTING POLICIES
The followlng a￿O￿ntIng pollcles bave b9en appli6d con8lslently In deallng wllh Item8 whlGh are Gonsldgred
malarial In rBlalton to Ihg Charlty's flnancial stdtemontg.
Basls of preparatlon
Tha fin8nclal ststempnts have been pr@par8d On the galng concerrt bas18 Undqr thè, hletorl¢81 cost
convat7tlDn, rnodlfigd lo InGILtde certaln Items at falr. value, Thè flnanclal &lal8ments heva boen prapared In
accordance wllh the Sfatemtsnt of Recommend'ed Practic8 (SORPJ "Accounllng 8nd. R&portJng by Charfeas
praparfng th81r account8-In a¢Gord9nce wllh Ihe FlnanGlal R¢portlng Skndard oppllcable in thfj .LiK and
.RfjpubllGoflreland FRS 102"
A$, Pérmltt8d b.y th.& Companle8 Ael 2oa6, thé charfty ha8 varfed the standard fomats In that 8ot-for the
Statement of Flnan¢lal Actlvltlea and tha Balanca Shoet. Departures from tha standard formals, ara to, comply
Wllh tha raqu1￿MentS of the ¢hqrltlps SORP and ar8 In complldryce wlth 88ellon 4.7, 10.6 and 15,2, of tbat
SORP,
St4t0ment of éomkiianca
Th8 flnanGI81 statèm8nls of th8 charity for th& flnanclal year end8d 31 D8cemb8r 20t7 hsv8 been preparad
on th8 golng concern basls and In accordoncg WSlh tha Staterrtent of Recommendgd Pracllce {SORPI
"Accounllng and R8POrting by Charlt16s preparlng thelr accolJnts In eccordancq wllh the Flnan¢io1. Repodno
Standard appll¢abl8 In tha UK and Republlc of Ireland F.RS 102."
Incomlng Ra$our¢e8
VolunAary Income or capital 18 Includad In th8 Statemgnl of Flnanc181 Actlvllles when th8 charlty Is legally
entltl&d la It, Ils flnanclal value can be quanlfflgd TNllh reasoneble certainty and there Is rea8¢nable certalnty of
It8 Ulllmatg r8celpt. Entillemant lo legacles is considored e8tabllshed when th# charly ho8 been nolifiè¢ of a
dlstdbutSon to be mad6 by the 8xeGutors. Incomg recelv&d In advance of due perfomiance undgr a contract18'
8ccountecl for as deferred In¢om8 untll ¢arMed. Grants for a¢livllles, are rÈ¢o9nlsed a8 Income when the
ralated condlllons for legal sntitlement have boen mpt. Air othèr Income Is acÈounled for on 8rt a¢¢rual8 bast3,
Resources Expended
All r880ur¢e8 expended arè accountad for on an accruals bas18. Charltabl¢ actlvltles Include costs of 8ervlcgS
qnd grants, support costs and depr8clallon on related assets, Costs. of gpneotlng funds 81mllarly Include
fundralsing actlVlUes. _Non-staff ¢osts not attrlbuled to on& Category of actlvlty are allocatèd ar apportloned
pro-t8ta to the staffing of the rÉievant servlG8. Flnance, HR, IT and admlnlsltsllve 8taff costs ar& dlreclly
attrlbutable to Indlvldual acttvltles by objecllva. Gov6rnancg costs are those 2s$oclated wlfh ¢on8lltutlonal and
61alutary requlrément&.
Tanglhle flxed a$$et6. and dapre¢latJon
Tanotble ffxtd ass8ts are stated at Cost Dr at valuatrort, le8$ accumulated d6pre¢latlon. Th& charg8 to
depre.clatson18 Q41culated to wrfte off the orlglnal cost or valuatlon of tanglble flxed assets,186g thplr ègtlmated
rosldual valua, over thelr expectad Ltseful IIv68 as ftjllowg:
Land and buJLdlng6 freehold
P18nt and machlnery
Ftxtureg, nttlng8 and gqulproent
Dobtors
Debtors ar& recognis8d at the settlemgnt amount du8 after any dlscount affgrdd. Prepayments ar8 valued ot
the amount prepald net of any trade dlscaunts due. Income recognlged by the Gharlty from 9ovomment
agencleg and other CO¥funders. but not yét reGa￿ed atyegr end,15 Included In debtors.
Cash at bank and In hand
Cash at bank and Ir1 hand comprisgs cash on doposll at bankg r8qulrfng less than threg months notice of
thdrawAI.

The Brain Inlury Foundation
NOTES TO THE FINANCIAL STATEMENTS
conllnugd
for the finan¢ial year onded 31 MarGh 2023
Taxatlon and deferred taxation
ND curr8nt or deferr8d taxation aris8s as th6 chartly has been grants.d Gharltahle 8xgmpllDll, Irtecoverabl8
valued add&d tax is expen56d as Incurred.
INGOME
DONATIONS AND LEfjACIES
Unrostrl¢ted Restrlcted
Funds
Funds
2023
202Z
Dnnatlons, Charltabl8 &. Local Glvlng
2U,950
20,950
9,118
CHARITABLÈ ACTIVITIES
Unrastrlcted Rostrfc*8d
2022
Mernbershlp Fo&$
Government Grants
2,988
2,988
175,953
175,953
189,231
2,988
175,953
178,944
191,468
OTHER TRADING ACTIVITIES
Unrestrl¢tèd Rostrlcted
Funds
FundB
2023
2022
Fundra161n9 & Rallles
Sale of Good8
q,614
59g
1,511
599
1,737
2,213
(1031
EXPENDITURE
RAISING FUNDS
Dlroct
C08t8
oth8r
Cosfa
Support
Cost&.
2028
2022
Fundralsing Casts
Adv8rt1sing, Markgtlng & Other
Staff Tralnlng
Consul,lancy Feès
Audll Fe6
78,003
1,820
78,903
1,620
711
1,927
.600
3,306
711
1,927
800
940
78,523
3,238
8f,781
72,592
CHARITABLE ACTIVITIES
Dlr8Gt
Costs
Other
Co8t8
Support
Costs
2023
2022
Water Aeroblcs, Art, Pilatss & Olh6r
R88plte Costs
Rent, Rat98 & Insurancg
Llght & Haat.
Prlnt, Post, St8llonery & Other
Telephone & FaK.
Computsr Costs
R8pair8 & Malntenanc8
Benk & Flnancl?I Charges
44,658
28,476
44,858
28,476
11,333
8,135
4,23$
2,233
925
18,727
84
38.915
15,772
18,213
4,704
11,333
8,135
4,233
2,233
928
3,289
3,999
80
64
73,134
43,650
118,Y84
11

The Braln Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
conlirtued
for th8 fin8ncial year gnded 31 M8rch 2D23
SUPPORT COSTS.
Cost of Charltable
Ra151Dg
Actlvltlos
Funds"
2023
2022
CDmput8r SoftwFJre Co&ts
T818phon6 & Fax
ank & Flnanca Charges
Prlnt, Post & Slatlonery
Rgnt, Rates & Insuranc
Salarles,wag8s and related co$ts
Llght& Heat
A¢countancy SeNIG¢8
Legal and ather profèsslonal fegs
Repalrs. & Malntenanc9'
925
2,233
04
4,233
11,333
925
2.233
84
4,233
11,333
3,288
80
4,392
13,213
8,135
600
1,927
600
1,927
16,727
940
3,203
3,9g9
3,238
43,650
48,888
36,528
ANALYSIS QF SUPPORT COSTS
2023
2022
Computer Software Costs
Telephone & Fa¥
Bank & Flnance Charges
Prlnt, Post & statlonery
Rent, Rates & In8Ltranc8
Salarles,wag@$ and relatpd costs
Llght & Heat
Accountanw $ervice
Legal and other professlonal feaa
Repalr8 & Malntenance
925
2,233
1,264
3,288
80
4,392
13,213
1,445
4,704
940
3,2a3
4,233
11,333
711
8,135
600
1,927
16,727
40,888
36,528
INTEREST ÈAYABLE AND SIMILAR CHARGES
2023
2022
On bank loans and overdrafts
TANGIBLE FIXED ASSETS
Land and
bulldlng8
fraehold
Plant and
Flxture6,
rnachlnèry flttlngs and
equlpmont
Total
Cost
At 1 Aprll 2022
Addltions
350.414
31,878
8,820
32,200
414,490
8,320
Al 31 March 2023
350,414
38,496
33,900
422,810
Ngt book value
At 31 March 2023
350,414
38,496
33,900
422,810
Al 31 March 2022
350,414
3.1,876
32,2QO
414,490
DEBTOR5
2023
2022
Trada d6btors
8,210
12

The Brain Injury foundation
NOTES TO THE FINANCIAL STATEMENTS
cnntlnuèd
for the financlal year ended 31 March 2023
CREDITORS
Amounts falling due wlthln one year
Trade ¢redllors
'Taxatlon and soclal 8ecurlEy costs (.NDte 11)
Accritals and dBfgmd Income
2022
4.086
1,421
540
5,576
2,063
TAXATION AND SOCIAL SECURITY
2023
Credltofs:
PAYEI NI
2,Q63
11.
RESERVES
2023
2022
Al 1 Aprll 2022
Surplus for the flnancial year
541,131
3,458
494,663
48,488
At 31 March 2023
544,5B7
541,131
12.
FUNDS
12,1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrf¢ted R08trlctod
Funds
Funds
Funds
At1 Aprfl 2021
Movén)ent durtng the lrtanclql y¢ar
At 31 March2022
Movement durlng the flnancial year
95,053
15,535
399,611.
3J,932
494,864
46,46T
110,588
430,543
{22,695}.
541,131
3,456
At 31 Marcll 2023
136,739
407,848
12,2 ANALYSIS OF MOVEMENTS ON FUNDS
Balanc8
l Aprll
2022
Incoma Expendlture
Transfers
between
Balanca
31 March
2023
Restrlcted funds
Spac& & Place
Unre$trlcted fttnds
8raln Injury Foundatlon
430,543
175,953
198,648
407,848
110,588
28,151
136,739
Total funds
541,131
202,104
198,a48
544,587
13

The Brain Injury Foundatlon
NOTES TO THE FINANCIAL STATEMENTS
continued
for th£ finanGlal year ended 31 March 2023
12.3 ANALYSIS OF NET ASSETS BY fuND
Flxed
Currant
358etx
Current
Ilablliues
Total
charlty use
Reslrlcted trust fundg
422,8TO
422,810
UnrestrlCtg(f g8neral fvnds
127,824
(6,047)
121,777
422,810
127,824
{&,047)
544,5B7
POST-BALANCE SHEET EVENTS
Thera have bèen no slgnlflcEnt gvents affocltng Ih9 Gharity 8ln¢e the financlal yeaf-8nd..
14