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 govern1￿rnts
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 Resou￿98 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 bel￿eern
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 staten￿nts

The Braln Injury Foundatlon
BAIANCE SHEET
a8 at81 fvl&roh 2025
2024
Flxed A￿ets
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
s45￿82
b51,966
Funds
RÉst¥ldÈd frust fdnd
GenQ￿l 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 stat￿￿0nts.
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$l ojnventson,
modif18d to inc1L￿e c9rt8in items at falr valu6. The flnan¢ial ststements havg ￿en prepsrgd in accordane
with the StAtsment ol ReGomfft6nded Prartic8 ISORP) Acwuntlng and Reporting by Charitie8 preparing tholr
a￿aUnts In eowrdanc6 wllh the Financial Reporting Standard appli¢aknle In thè UK and Republic of Ireland
FRS 102
As permltted by the Componles Act 2008, the ch&dty ha5 varied the stsndard fomials In Ih&t act for the
statement of Flnanrial Activitie5 and the Bal8nc6 8heeL Departures from the 8tandard formats are lo oomply
wlth the r&quirem8nls of th8 Charltles SORP ond aro In complianGe wtrth Se￿On 4.7, 10,8 and 15.2 of that
SORP.
statement of aompllanco
The finandal 61at8m6nls oftho Charty for th8 flnandal year ended 31 December 2017 have boen prepared on
the going ¢(￿￿M bas18 and in accordanco with the Statement of Recommended Pracllc8 ISQRP)
Ac¢ounting and Reportlng by Chadlies proparing their a¢uounts in accordan￿ wlth the Flnancial Reportlng
standard appll¢able In tho UK and R8publto of I￿[alKI FFIS 102"
Incomlng Rosourco$
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 ￿a￿Onable ￿rtQlftty of
ils ulllmate recglpt. Entittement to legacles 18 con81de￿I 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 I￿oMe 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¢$our¢gs Exponded
All resour￿S expendad aJB accounted for on an awu91s ba81s, Charltablo aGUvltie8 include coÈ18 of 8ervices
and grants, support cosls arld depreciation ON related &ssets. Costs of generaung funds slmilarly include
fundraising activf£ies. Non-staff costs not 8ttrlbLrted lo one ¢8t6gory of adivity are allocated or apportioned
pro-rata to the 8taffin9 of the relevant 8eN1￿. Flnance, HR, IT and 8dminislrativ8 slalf Gosts are dlreotly
gttributable lo Individual 8Ctlvrtles by ab]ective. Qovernancg costs are those associated with conslitutional and
stalulory requirements.
Tanglbl8 tlxed assets and dèprsciallon
Tangible fixed assets ale staled at cosÉ or at valuatlon, les8 0Gcumulated deprectallon. The charge to
¢epreclation Is Caloulated to wrlle off the original cosl or valuation oflanuible fixed as86ts, Ioss Ihelr èstlmatgd
resldual value, over thèir 8xpect6d useful Ilves as follows:
Land and building8 freeho5d
Plant and machln6ry
Fixtures, fittings and equipment
Debtor8
Debtors ar& reoognlsed at the 8eldemont amount due aft8r any di800unt offered. Prepayrnenls are valued at
the amount pr6pald ng1 of any tradp discounts dua. Income ￿agnIsed by the ¢harity Irom government
agencies and othor co-funder8, bul not yet rgcelved at year end, Is Incluaocl In debtor$.
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 Ma￿h 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$0
5,583
1,873
3,403
66Q
5.879
974
974
358
2,221
S,090
1,692
358
2,221
5,09Q
2,096
12,268
2,891
24,846
27.737
36,805
ANALYSIS OF SUPPORT COSTS
2025
2024
Repairs & Maintenance
L￿al and other profess1tsnal foe5
Prinl, Post & Statlonary
A¢Goun￿aY servl¢e$
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
I￿twèén 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