The Brain Injury Foundation INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF THE BRAIN INJURY FOUNDATION I hav6 examlnad the financial statements of tha charfty for tho fftnanclal yèar 8ndèd 31 March 2024, which comprtse the Statsmenl of Flnanclal Actlvitles, the Balance Sheet and the related notes. Thls report Is made solely to the charlly's members, as a body, In accordance wlth the Charftles Act (Northern Ireland) 2008. My work has been undertaken so Ihat I mlght compile Ihe finanGial 8latemen18 Ihat I have been engaged to complle, report to the Bo8rd of Trustees that I have done 80, and stale those matters Ihal I have agreed to Stale to them in this report and for no other purpose. To the fullesl extent permitted by law, I do not accept or assume responslblllty to anyone othor than the charfty and the ch8rfly's members, as a body, for my work, or for thls report. Rèsp8etlva r88pon8lbllili08 of tru8tse8 and •xamlner The charlly's trustees ar8 responslb18 for the preparation of the Inanclal statements In accordance wlth the requirem8nls of the Charities Act (Northem Ireland) 200e. The charity's trustees consider thel an au(Jit is not required for Ihls flnancial year under the Charltlgs Act {Northern Iroland) 2008 and that an Independent examlnatlon Is required. It is my responsibility to.. 8xamin8 thè fin8n¢ial statements undar s8cllon 65 of the Charities Act., follow the procedur88 laid down by the general Directions given by the Charity Commission for Northem Ireland under 8ection 6519)Ib) of the ChatieS Act., and s18te wh8lher partlcular ma118rs have come to my attenllon. Basls of Independent oxamlnerfs report I have examlned your Gharlty finanual statemenls a8 required under 88ction 65 of the Charftie5 Act and my oxamlnallon was carrled out In accordance wlth the general Dlrgcllons glven by the Charlly Commlsslon for Northern Ireland under section 65(gllbl of the Charities Act. An examination includes a review of tha accounilng records kept by the charlty and a comparlson of the fSnanol81 statements presented wllh those records. 11 also Includes onsideration of any unusual ilems or disc108ur98 in the financial 8lalemenls and seeking explanations from the trustees ¢on¢erning 8ny $u¢h matters. The procedures undertaken do not provido all the evldenca that would be requSred In an aLJdSt and consequently no opinlon is given as to whether the accounts present a 'true and fair, vl8W and the report Is Ilmlled lo those mallers sel out Sn the 5talemenl below. In connectlon wlth my examination, no matter has LX)m8 to my 8ttentlon which gives m8 ¢au88 to b81i8ve th81 In, 8ny materlal respect.. accounting mcords were nol kepl In accordance wllh Secllon 63 of tho Charlties Act the flnancial statements do not accord with those accounting records thg financial Statements have not been prepared In accordance wlh the Ststemenl of Recommended Pr8¢1iGe applicable to charitie5 preparing their accounts in accordance wlth the Flnanclal Reportlng Standard applicable Sn the UK and Republic of Ireland IFRS1021 there Is further information needed for a proper understanding of the accounts to be reached. Indopendent examlnor's 8tat•m•nt I hav8 no concerns and have coma across no other maller8 in connection ¥Mth the examination lo which attention should be drawn in thi5 rèport in order to enablé a propar understanding of th8 financial stat8m8nt8 to bè reached, DALY PARK & COMPANY LTD Chartered Accountants 6 Trevor Hill Newry Co. Down BT34 1 DN Northern Ireland Dats: 18 September 2024
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