The Brain Injury Foundation
STATEMENT OF FINANCIAL ACTIVITIES
for the Ilnancial year 8nd8d 31 March 2024
Unrastrfct6d Rostrlctod
Fund8
Funds
2024
2024
Total UnreslriGled Re5trlcled
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
NotOS
Incomlng Rosour¢o$
Voluntary Income
Charllable activltie8
- Grants from governments
and other co-funders
Activities for generaling
fund$
45,377
45,377
20,950
20,950
2,860
145.899
148.759
2,988
175,953
178,941
2,213
(103)
2,110
Total Incomlng ro$our¢e8
48,237
145,899
194,136
26,151
175,850
202.001
Ro8ource8 Expondad
Ralslng funds
Charilable activitles
88,918
97,841
88.918
97,641
81,761
116,784
81,761
116,784
Total Rogourco9 Expgndod
186,757
186,737
198,545
198,545
Net Incomlngloulgolng
r68our¢a8 bèfore transf8r8
48,237
(40,858)
7,379
26,151
(22,6951
3,456
Gross transfers between
funds
Net movement In fund8 for
tha financlal year
48,237
140,858}
7,379
26,151
(22,695>
3,456
R8con¢llialon offundg..
Total funds beglnnlng of the
yeer
11
138,739
407,848
544,587
110,588
430,543
541,131
Totsl fund8 at tho ond of
the yoar
184,976
386,990
551,966
136,739
407,848
544,587
Th& Statement of Flnanclal Activities includes all galns and10888B recognlsod in the finandal year.
All income and expenditure relate lo conllnulng aclivilie8.
The nolg5 on pages 10 10 14 form part of Ihe finandal stslemonts

The Brain Injury Foundation
BALANCE SHEET
as at 31 March 2024
2024
2023
Not8B
Flxèd A888t8
Tangible 888ets
422,810
422,810
Current A88018
Debtors
Cash at bank and in hand
3,789
134,085
8.210
119,614
137,874
127,824
Credltors: Amounts falllng duè wlthln ono yfrar
18,7181
{6,047)
Not Current A880t8
129,138
121,777
Total A88Ot$1085 Current Llabllltl•s
551,966
544,587
Funds
Restricted trust funds
General fund lunrestricled)
366.990
184.976
407,848
136,739
Total funds
11
551,966
544,587
Approved by thè Board of Tru8taO8 and author188d for188ue on 18 Sept•mb8r 2024 and slgnod on Its behalf
by
Fra
k Dolagha
Tru8t8a
The notes on page$ 1010 14 form part of th8 fift8ndal Statements

The Brain Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
for Ihe financial year ended 31 March 2024
GENERAL INFORMATION
The Brain Injury Foundallon Is a charity incorporated in Northern Ireland. The reglslered office of the company
18 23 Newry Road, Camlough, Newry, Co. Down. BT35 7JP, Northern Ireland which Is also the principal place
of business of th8 company The finandal Btstemenl8 h8ve b88n present6d in Pound (£1 which its also the
functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The followtng accountlng pollcles have b8en applied conslslenlly In deallng wllh Items which are consldered
material in relation to the charity's financial statsmenls,
8a818 of preparatlon
The flnanclal statements have been prepared on the golng concern basis under the historical cost convenllon,
modified lo include Gertain items at falr volue. The financial 8latem@nts have been pr8pared in Sccordance
with the Slalemenl of Recommended Practice ISORP) "Accountlng and Reporting by Charllles p￿parIng th8lr
acrKJunts in accordance wllh th8 Flnancial Reporting Standard appllcablg In Ihg UK 8nd Republic of Ireland
FRS 102"
As pèrmltted by the Companies Act 2006, the charfty has varied the 8tandard formals In Ihal 8Ct for the
Slalemenl of Flnanclal Aetivilies and the Balance Sheet. Departures frorn tho standard formals are to comply
with the r8qulr8ments of th8 Ch8rlllas SORP and 8re in compllance wllh secllon 4.7, 10,6 and 15.2 of that
SORP.
Statoment of ¢ompllance
The financial slalements of tho charity for th8 financial year ended 31 December 2017 have been prepared on
the golng concern basis and in accordance wlth the Slalemanl of Recornrnended Practlce (sof<PI
"Accounting and Reportlng by Charllles preparing their accA)unts In accordance wlth the Financial R8POrting
Standard appli¢8ble in the UK and Republlc of Ireland FRS 102"
Incomlng Ro8ource8
Voluntary income or c8pItsI Is Included in the Statement of Financlal Actlvltles when the charlty 18 legally
enlllled to It, Ils flnancial value can be quanllfled wllh r8asonable 08rtanly and there Is reasonable certalnly of
ts ultimate receipt. Enllllemenl lo legacies Is consideréd establi8hed when the chartty has baen notified of a
dislrlbution to be made by the executors. Income recelvÈd in advance of due performance und&r a contract is
accounted for as deferred Income until earned. Granls for acllvllles are racognised as income when the
relaled ct)ndition8 for legal entltlemenl havg been met. All other income is accounted for on an accruals b8818,
Ro8ource8 Exponded
All resources expendèd arè accounted for on an accruals b881s. Ch8rilabl8 activiti88 Include costs of servlces
and grants, support costs and depreciation on related assets. Costs of gen8ratJng funds similarly include
fundralsing activ￿e8. Non.staff oosls not allribulad to one catagory of activlty are allocalod or apportloned
pro-rala to the staffing of Ihe relevant seryice. Finance. HR, IT and admlnlstrallve staff COBts are dire¢lly
Irlbutable to individual actlvilles by oblecllve. Governance c081s are those assoclated wllh constltutional and
s18lutory requlrernents.
Tanglble flxed assets and doproclotlon
Tangible Ilxed assets 8r8 slatéd at cost or al valuation. less accumulated dapr8Giation. The charge lo
depreclation is calculated to wrlle off the orlginal Cost or valuation of tangible flxed ass&ts, less th8ir 6slimated
residual value, over Ihelr expected useful lives as follows..
Land and bulldlngs freehold
Plant and machlnery
Flxlures, flltlngs and equipment
Dobtor6
Debtors are r￿gnIsed at the settlement amount due 8flor any dlscount offered. Prepayments ar8 valued al
the amount prepald net of any trade discounts due. InGorlle recognised by th8 charity from gov8mmenl
agencles and olhor ¢o-fundors, but not yet received at year end, Is Included in debtors.
Ca8h at bank and In hand
Cash al bank and In hand wmprls6s cash on deposit al banks requlrlng less than Ihree months notice of
withdrawal,
10

continued
The Brain Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
for the financial year onded 31 March 2024
Taxatlon and def8rr8d taxatlon
No currenl or d@ferr8d taxation arises as the charfty has been granted charitable exemption. Irrecoverable
valued added lax is expensed as Incurred.
INCOME
DONATIONS AND LEGACIES
Unr6strlct8d R&slrlct6d
Funds
Fund8
2024
2023
Donallons, Charltab18 & Local Glvlng
45,377
45,377
20,95Q
CHARITABLE ACTIVITIES
Unr•8trlcted Restrlctad
Fundg
Funds
2024
2023
Grants from governmonts and other Cowfunders:
hAembershlp Fgas
Governmant GranlB
2,860
2,860
145,899
2,988
175,953
145,899
2,860
145.899
148,759
178,941
OTHER TRADING ACTIVITIES
Unrostrfctod ReBtrlcted
Fund8
Funds
2024
2023
Fundraising & Raffles
Sale of Goods
1,511
599
2,110
EXPENDifuRE
RAISING FUNDS
Dlro¢t
Costs
Other
Co818
support
Costs
2024
2023
Fundralslng Costs
Advertislng, Marketlng & Other
Staff Tralning
Consultancy Foo8
Audll Fèe
81,871
3.313
81,871
3,313
76,903
1,620
711
1,927
600
3,072
660
3,072
660
85,184
3,732
88,916
81,761
CHARITABLE ACTIVITIES
Dlrect
CryJts
Other
Costs
Support
Co8t8
2024
2023
Water Aeroblcs, Art, Pllat8s & Other
R8SPlte Costs
Rent. Rates & Insurance
Llght & Heat
Prtnl, Post. Stallonery & Other
Telephone & Fax
CompLrter Costs
Repair8 & Maintenance
Bank & Flnanclal Charg85
Car8r8 Clrcle
17,224
36.144
17,224
36,144
12,288
5,583
4,344
2,096
1,662
7,120
44,658
28,476
11,333
8,135
4.233
2.233
925
16,727
12,268
5,583
4,344
2,096
1,662
7,120
11,400
11,400
64,768
33,073
97,841
116,784
11

continued
The Brain Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
SUPPORT COSTS
Cost of Charltablo
Rai8lng
Actlvltles
Funds
2024
2023
Repalrs & Maintenance
Legal and olher professlonal f9es
Prfnl, Post & Sl8tionery
Accountancy services
Llght & Heat
Bank & Flnan¢& Charges
Computer Softsvare Costs
Salar16s,wagas and related COBts
Telephone & Fax
Rent, Rale8 & Insurance
7,120
7,120
3,072
4,344
660
5,583
16,727
1.927
4.233
600
8,135
3,072
4,344
660
5,583
1,662
1,662
925
711
2,233
11,333
2.096
12,268
2,096
12,268
3,732
33,073
36,805
46,888
ANALYSIS OF SUPPORT COSTS
2024
2023
Repalr8 & Maintenance
Legal and other prof88slonal fees
Print, Post & Slalionery
Accountancy 8ervlceg
Llghl & Heal
Bank & Flnanc8 Chargas
Computer Software Costs
Salarles,wages and rel8ted ¢osts
relephone & Fax
Rent, Rates & Insurance
7,120
3,072
4,344
660
5,583
16,727
1,927
4,233
600
8,135
1,862
925
711
2.233
11.333
2,096
12,268
36,805
46,888
TANGIBLE FIXED ASSETS
Land and
Plant and
Flxturo8,
bulldlngg machlnary Iltting8 and
freehold
oqulpm•nt
Total
Cost
Al 31 March 2024
350,414
38,496
33,900
422,810
Not book valu•
Al 31 March 2024
350,414
38,496
33,900
422.810
At 31 MarGh 2023
350,414
38,496
33,900
422,810
DEBTORS
2024
2023
Trade deblors
3.789
8,210
12

continu8d
The Brain Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
for the financlal year 8nded 31 March 2024
CREDITORS
Amounts falllng due wlthln one year
2024
2023
Trade creditors
Taxatlon and soclal securlty costs (Note 91
Accruals and deferred Income
4,709
3.061
948
4,086
1,421
540
8,718
6,047
TAXATION AND SOCIAL SECURI
2024
2023
Credltorn:
PAYEINI
3,061
1,421
10.
RE8ERVE8
2024
2023
Al the beglnnlng of the ye8r
Surplus for the finandal year
544,587
7,379
541,131
3,456
At the 8nd of the yaar
551,966
544,587
11.
FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unr08trf¢tsd R&8trl¢tsd
Fundg
Fund8
Total
Fund8
Al 1 Aprll 2022
Movement durlng the flnancial year
110.588
26,151
430,543
122,6951
541,131
3,456
Al 31 March 2023
Movemonl durlng the flnandal year
136,739
48,237
407,848
{40,8581
544,587
7,379
Al 31 March 2024
184,976
366.990
551,986
11.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
l Aprll
2023
Income Expendlture
Transfors
botWQon
funds
Balance
31 March
2024
Rastrlct8d funds
Space & Place
Unrestrlcted funds
Brain Injury Foundallon
407,848
145,899
186,757
366,990
136,739
48.237
184,976
Total fund3
544,587
194.136
186,757
551,966
13

continued
The Braln Injury Foundation
NOTES TO THE FINANCIAL STATEMENTS
for the financial yaar ended 31 March 2024
11.3 ANALYSIS OF NET ASSETS BY FUND
Flxed
assèt8
charlty use
Currant
assets
Currant
Ilabllltles
Total
Restrlcted trust funds
422,810
422,810
Unrestrlcled gen8ral funds
137.874
{8,718)
129,156
422.810
137,874
{8,718
551,966
12,
POST-BALANCE SHEET EVENTS
There have b8en no slgnlficant events 8ff8¢tlng the Charity 8illGe the financial year-end,
14