The Brain Injury Foundation STATEMENT OF FINANCIAL ACTIVITIES for the flnanc4al year ended 31 M&rch 2025 Unrestrioted Restrlcted Funds Fundg 2025 2025 Totsl Unre8trlcted Re8lrlctod Fund Funds Funds 2025 2024 2024 T<>tsl Funds 2024 Note8 Incomlng R&8ourcg9 Voluntary Income Charitable activitIe8 ~ Grants from govern1rnts and olhor rknfunders 36,954 3S,954 45,377 45,377 2,166 97,726 99,891 145,899 148,759 Total incomlng rosourc 38,119 97,726 135,845 48,237 145,899 194,138 R050ur¢es Expended Ralslng funds Charitablè aGllvrfes 66,169 75,760 66,169 75,760 88,918 Q7,841 88,916 97.841 Total Resou98 Expended 141,929 141,929 188,757 186,757 Net Incomlngloutgolng resourc88 beforp transfèrs 38,119 144,2031 (6,0841 48.237 (40,858) 7,379 Gross trgnsFors beleern fund8 Npt movomgnl In funds for the financlal year 38,119 144,203) 16,0841 48,237 140,8581 7.379 Reconclliation of fund8: Total fvnds beginning of the year 11 184,976 366,990 661,966 138,739 407,848 544,587 Total funds at the end of the year 223,095 322,787 545,882 184,976 366.990 551,966 The Slatsment of Flnandal Aofivtlies Includes all gains and Ios8es recogni8ed in the financial year. All incomo and expendlture rgl*a to ¢ontlnuln9 activlties. The note8 PWJ66 10 ID 14 foftn part of Ihe flnanclal statennts
The Braln Injury Foundatlon BAIANCE SHEET a8 at81 fvl&roh 2025 2024 Flxed Aets Tanglblé asief8 421810 422,810 urront AB88ts rkbtOTS ¢ash at bank gnd In hatKI 5,873 3,789 1$4,085 128,781 137,874 CredltovE: Amounts lalllng duo wlthln ona yg Ngt Gurr4nf Asqots IJ,6EY) IB,7181 123,072 129,166 Tut41 A8EotG1gs8 CyNvnl Lliblllllos s4582 b51,966 Funds RÉst¥ldÈd frust fdnd GenQl lund lunre8lrlctsdl 322,787 223,09S 36¢,990 184,978 Totsl funds 11 4Y40, 551,888 Approved by th? Bo8rd of Tru0ts and 4UtlvJttSod f4r18?u9 gn 1 Qotob&r 2026 and Ilgned on Its b•half by Frank Dolauhan TYu&tO6 Tho noleB on page8 ia to 14 fortft of Ihelnanoidl etatsments
The Braln Injury Foundation NOTES TO THE FINANCIAL STATEMENTS for the finan¢ial year &nd(9d 31 March 2026 GENERAL INFORMATION Th@ Brain Inlury Foundalon Is a rharlty Incorplxated in Northern Ireland. The regi8tered offlc6 ol the company Is 23 Newry Road, Camlough, Nawry, Co. Down, BTS5 7JP, Northern Ireland which Is alsts the principal pla of business of the company The financlal stat6m6nls have been presented in Pound (£1 whlch Is algo the functional eurff noy of th company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIE8 The lollawing accountjng poll¢les have beEn akplled ¢x)nsis materfal In ralatlon to the ¢harfty's flnanclal stat0nts. ntly in deallng with iteEM8 which are considered Basis Df preparation The flnanclal ststements have been prepared on the going concem bats1s und'er the hlstoricol ¢o$l ojnventson, modif18d to inc1Le c9rt8in items at falr valu6. The flnan¢ial ststements havg en prepsrgd in accordane with the StAtsment ol ReGomfft6nded Prartic8 ISORP) Acwuntlng and Reporting by Charitie8 preparing tholr aaUnts In eowrdanc6 wllh the Financial Reporting Standard appli¢aknle In thè UK and Republic of Ireland FRS 102 As permltted by the Componles Act 2008, the ch&dty ha5 varied the stsndard fomials In Ih&t act for the statement of Flnanrial Activitie5 and the Bal8nc6 8heeL Departures from the 8tandard formats are lo oomply wlth the r&quirem8nls of th8 Charltles SORP ond aro In complianGe wtrth SeOn 4.7, 10,8 and 15.2 of that SORP. statement of aompllanco The finandal 61at8m6nls oftho Charty for th8 flnandal year ended 31 December 2017 have boen prepared on the going ¢(M bas18 and in accordanco with the Statement of Recommended Pracllc8 ISQRP) Ac¢ounting and Reportlng by Chadlies proparing their a¢uounts in accordan wlth the Flnancial Reportlng standard appll¢able In tho UK and R8publto of I[alKI FFIS 102" Incomlng Rosourco$ Voluntary inwme or oapitsl is induded In the Slalement of FinanGial Aclivilies when the ¢harity 18 legally entltled to it, its financial valuo can be quantlffed wf(h reasonable certainty and Ih¥re1s aOnable rtQlftty of ils ulllmate recglpt. Entittement to legacles 18 con81deI establlshgd when tho Charity ha8 be&n notlfied of a distribution to be made by the ox6ttutor8. Income rec&Èvod in advance of duo performance und8r a ¢ontr8cI accounted for as deferred IoMe untll earned. Grants for activlties are re¢ognlsed as incDme when the relatsd conditions for109al gnlitlpmenl have baen met. All other ino)me is accounted for on an 8ccfLtal$ basis. R¢$our¢gs Exponded All resourS expendad aJB accounted for on an awu91s ba81s, Charltablo aGUvltie8 include coÈ18 of 8ervices and grants, support cosls arld depreciation ON related &ssets. Costs of generaung funds slmilarly include fundraising activf£ies. Non-staff costs not 8ttrlbLrted lo one ¢8t6gory of adivity are allocated or apportioned pro-rata to the 8taffin9 of the relevant 8eN1. Flnance, HR, IT and 8dminislrativ8 slalf Gosts are dlreotly gttributable lo Individual 8Ctlvrtles by ab]ective. Qovernancg costs are those associated with conslitutional and stalulory requirements. Tanglbl8 tlxed assets and dèprsciallon Tangible fixed assets ale staled at cosÉ or at valuatlon, les8 0Gcumulated deprectallon. The charge to ¢epreclation Is Caloulated to wrlle off the original cosl or valuation oflanuible fixed as86ts, Ioss Ihelr èstlmatgd resldual value, over thèir 8xpect6d useful Ilves as follows: Land and building8 freeho5d Plant and machln6ry Fixtures, fittings and equipment Debtor8 Debtors ar& reoognlsed at the 8eldemont amount due aft8r any di800unt offered. Prepayrnenls are valued at the amount pr6pald ng1 of any tradp discounts dua. Income agnIsed by the ¢harity Irom government agencies and othor co-funder8, bul not yet rgcelved at year end, Is Incluaocl In debtor$. Cash at bank and In hand Cash at bank and hand cgmprlses cash on deposit at banks r?qulrlng less than thrée months nofjce of withdrawal. 10
conllnued The Braln Injury Foundatlon NOTES TO THE FINANCIAL STATEMENTS for the financlal year ended 31 March 2025 Taxatlon and dgfgThod tsxatlon No cunEnt or deferred tsxalon arlse8 89 th6 charity h8B ken granted charftabla ax8mpllon. Irrecov8r8ble valued &dd9d tax 15 penSed as incurred. INCOME DONATIONS AND LEQACIES Unrg8trictsd Rostrlctsd Fund Funds 2025 2024 Donations, Chorllgble & Local Givlnu 35,954 36,954 45,377 CHARITABLE ACTIVITIES Unrg&tsl¢tsd Rogtrl¢tèd Fund8 Funds 2025 2024 Grants from governmants and othèr .fUnders: Membership Fees Govornment Grants 2,186 2,168 97,726 2,860 145,899 97,726 2,165 97,726 99,891 148,759 EXPENDIWRE RAISING FUNDS Dirnct Costs Othgr Costs Support Ctsgts 2025 2024 Fundral¥lng Costs Advertising, Marketlng & Other staff Tralning Consultancy F8e$ Audit Fee 61,931 1,347 61,931 1,347 358 1,873 81,871 3,313 368 1M73 660 3,072 63,278 2,891 66,169 88,916 4.2 CHARITABLE ACTIVITIES Dlrect Other Costs Support 2020 2024 Water Aoroblcs, Art, Pllatès & Other Respit@ Costs Rent, RAtes & Insurantse Lbjht & Heat PrinL Post, Stationery & Other Telephone & Fax Gomputer Costs Repairs & Malntenan Bank & Financial Charges Carers Circle 12,1 28,871 12,191 28,87q 6,090 5,879 3,403 2,221 974 7,274 17,224 36,144 12,288 5,583 4,344 2,096 1,662 7,120 5,090 8,879 3,403 2,221 974 7,274 9,852 9,862 11,400 60,914 24,848 75,760 97,841 11
¢onOnued The Brain Injury Foundation NOTES TO THE FINANCIAL STATEMENTS for thg finan¢ial year ended 31 Mah 2025 SUPPORT COST8 Cost of Charltabltt Ralsing Activltles Funds 2025 2024 Repairs & Malntenance Legal aNi other profe88ional fees Print, Post & ststionery Accountanw 8eNir Ught & Heat Bank & Financ8 Charges Computer Software Costs Salarlas,wages and related c08ts Telephono & Fax Rent, Rate6 & Insuranoo 7,274 7,274 1,873 3N03 660 5,879 7,120 3,072 4,344 6$0 5,583 1,873 3,403 66Q 5.879 974 974 358 2,221 S,090 1,692 358 2,221 5,09Q 2,096 12,268 2,891 24,846 27.737 36,805 ANALYSIS OF SUPPORT COSTS 2025 2024 Repairs & Maintenance Lal and other profess1tsnal foe5 Prinl, Post & Statlonary A¢GounaY servl¢e$ Light & Hèat Bank & Finance Ch&rges Computer SofLware Costs Salaries,wag&s and rélated eAX8ts Telephone & Fax Rprt Rates & Insur&nce 7,274 I,B73 3,403 660 5,879 7,120 3,072 4,344 680 5,583 974 368 2,221 5,(J90 1,682 2,096 12,268 27,737 36,805 TANGIBLE FIXED ASSETS Land and Plant and Fixtures, tsulldlngs ma¢hinery flttlngs and froohold equipment Totsl Cost At 31 March 2025 350,414 36.496 33,900 422,810 Net book valup At 31 Mar¢h 2025 350,414 38,496 33,900 422,810 At 31 Maroh 2024 350,414 38,496 33,900 422,810 DEBTORS 2025 2024 Trnde debtors Taxation snd 90Gial security costs (Note 9} 3,789 2,084 3,789 5,873 3,789 12
conllnued The Brain Injury Foundatlon NOTES TO THE FINANCIAL STATEMENTS for the financlal year ended 31 March 2025 CREDITORS Amounts falllng duè wlthin ono yoar 2a28 2024 Tradè credilors Taxation and social 8ecurlty 008ts INole 91 Ac¢rual$ and d¢ferrqd Inct)me 2,800 4,709 3,061 889 3,689 8,718 TAXATION AND SOCIAL SECURITY 202S 2024 Debtors: PAYE I NI 2,084 r¢ditor8,' PAYE I NI 3,081 10. RESERVE8 2025 2024 At the bgglnnln9 of Ihe year (Deficft)ISurplu8 for the finandal year 551,966 (6,084) 544,587 7,379 At the end ofth8 year 545,882 551,966 11. FUNDS 11.1 RECONCILIATION OF MOVEMENT IN FUNDS Unr*stri¢t&d Restricted Funds Funds Totsl Funds At 1 April 2023 Movèmant durlng the financial year 136,739 48,237 407,846 140,858) 544,587 7.379 At 31 March 2024 Movemgnl during tho fina]1 year 184,976 38,119 366,990 144,203) 55q,D66 16,084) At 31 M4rGh 2025 223,095 322,787 646,882 11,2 ANALY81S OF MOVEMENT8 ON FUNDS Balance 1 Aprll 2024 Incomg Expendltu Transfgys Balanoe Itwèén 31 March funds 2025 Regtrl¢tod funds Spac6 & Place Unre8trfoled funds Brain Injury Foundatlon 366,990 97,726 141,929 322,787 184,976 38,119 223,095 T•)tal funds 561,96$ 135,845 141,929 545,882 13
The Braln lryury Foundatlon NOTES TO THE FINANCIAL STATEMENTS continuod for the financlal year ended 31 March 2025 11.3 ANALYSIS OF NET ASSETS BY FUND Flxod ass?ts - charfty use Current 0$gets Gurrent liabillties Total Re8trl¢led trust ndS 422,810 422,810 Unragtrlcted g8neral fvnd$ 124,677 (1,606) 123,072 422,81 Q 124,6n (1,6Q5) 545,882 12. POST-BALANCE SHEET EVENT8 .There have been no significant 8venls affectlng the Ch8rlty since the financial yèor-gnd. 14