l• Brain Injury i Matters #LivingBeyondABI Supportinqi Empowerln¢ and Advocating on behalf of those imparted by Acquired Brain Injury BRAIN INJURY mA￿ERs (NI) Cornpany Llmitèd by Guarantee Annual Report and Financlal Statements Year Ended 31 March 2026 Company No: N1036863 Charlty No: NIC103691 BRAIN INJURY MArrERS (NI) Company Limlted by.Guarantea Table of Contents Yaar Ended 31 March 2025 Page Company Informatlon Report of the Trusle 3-16 IrKlependent Audltor8 R•port to lh• m•mber8 17.19 Statement of Flnanclal Actfvrtles 20 BalanGg Sheet 21 statement of Ca8h Flows 22 Not88 to the Flnancial StatementB 23-31 BRAIN INJURY MATTERS (NI) Company Llmlted by Guarantee Company Infonnation Trustees Claire Sullivan Colette Kane Sarah Moon Gr86m6 Maclaughlln Paula Kennedy-Garck (Re8lgn6d 20 August 2025) Tara Leathem (Resigned 18 September 2024) Vlctoria Caddy Ed81 McCu8ker Mary Kitson Clodagh O'Brlen Deborah McClSnl¢)n Shaun Hawklns stuart Harkin Orfaith McGlbbon (Chalrperson) (Treasurer) (Resignéd 8 September 2025) (Reslgned 9 .lune 2025) {Reslgnèd 28 Jun8 2025) (Appointed 13 January 2025) 8eGretary Gerard Andarson Addre89 for correspondenc6 se Stlrllng Hous8 Ca8tlereagh Busines8 Park 478 C8Stlereagh Road Belfa8t BT5 6BQ Reglstered Offlce 5¢ Stlrllng House Ca8tlereagh Buslness Park 478 Castlereagh Road Belfast BTS 8BQ Audltor AAB Group A¢countant8 Limtted Chartered Accountants & Statutory Audltors 1-3 Arthur Street Belfasl BT14GA 8ankern Bank of Ireland 8elfast City Branch 44 High Strget Belfast BT12BA Reglstered Charlty No. Reglstered Company No. 103691 N1035853 BRAIN INJURY MAThERS (NI) Report of the Trustse$ Year Ended 31 March 2025 Brain Injury Mattars (Nl) was formally e8tabllshed in July 2013 as an independent regional Charity. Th8 purpose of Brain Injury Matters (BIM) is lo provlde direct ben8frt through thè developmenl and provision of a range of 8ervlces to children, adults,femllies and carers, affect8d by acqulred brain Inlury {ABI) in Northern Ireland to help them to rebuild thelr lives and achieve their full potential in communlty IlfeAs set In the current strategy'Looking to the Future 2023-2026. our Vision and Mission is 'To support promote and advocate on behalf of all those impactad by Acquired Brain Injury to tsbuild theirlives and live beyondABI°. Publlc Bena To advance education conceming braln Injuries among p¢ople in Northem Ireland and in partlcular to beneflt those affected by.. 1. Provlding facilltr6s and seryices Including Arts, Sport8, Edu¢atlon and Therapy deslgned to rehabllltste and provide relief from their dl8abilty persons, resldent in the area of ben8fit who have 8uffered head Injuries and I or related brain damage and to counsel and otherw188 assist thelr relatlves, dependents and friends. 2.Educating the publiG and promoting knowledge the area of benefits about brain injury and Its effects, and the problems 8LJffered by brain-injured people and their families. Our purpos8 laads to a range of beneflts for all those Smpacted by braln injury, including improved mental, emolional, and physical well-being; stronger social incluslon,. greater independenG8', enhanced quallty of lffe,, and decreased rellance on other heatth and 80cial care services. The Director8 of Braln Injury Matters have had due regard to tha Charity Commlssion guidance In relation to the publlc beneflt in producing thls report. Brain Injury Matter8 purposes are not harmful and wher8 there Is private benefft, it is incidental, includlng 8 9en8e of wg11-teing to those who volunteer and as appropriate training to enable volunteers. e.g.. Charity Directors and Centre volunteers, to effectively cany out their roles In deliverlng public beneflL Set aut below is a summary of our achievements, perfomiance and benefits to our beneficiarie8. Summary: Achlevement and Performanc8 In 2024-2025, Brain Injury Matters contlnued to deliver seNlces through a hybrld model of in-person and vlrtual engagement, enhancing fl&xibillty, access, and incluslon for individuals with acquired brain injury and thelr familles. Th13 approach allgned wlth our values of Respect, Integrlty, and Inclusion, and allowed us to reach ben8ficlarla8 acros8 dlver8e geographic areas and needs. Overvl8w of S6rvlcés: Brain Injury Matters provid08 a range of 8vldence and rights-bas6d, incluslve $ervlces to those impacted by acqulred brain injury.. Chlldren & Youth Servlces: Tailored support for young peopla and their famllles Including emotional wellbeing, peer connection and advocacy. Adult Service8: Programmes including art3, sport, and performance, 8UPPOrting recovery, connection and conf￿enCe. Counselling: Remote therapeutic support for indlviduals and families post-braln injury. Tralning & Influence: Co-designed tralning end pollcy input, 8UPPOrtlng inclusion and awareness of 8¢quired brain Injury across seGtors. BRAIN INJURY MATfERS (NI) R4WOrt of the Trustees Year Ended 31 March 2025 Strateglc Progress: This year marks the mldpoint of our 202&2026 Strategic Plan, 'LtsJking to the Future, htt s.'Ilbrai in matters,or .ukldocslBIM-STFU4TEGIC-PLAN. d Wa hav8 made progregs across our priority areas includSng'. Servlce Development: Integrated child support and advocacy expanded creative and therapeutlc programm88 and strengthened volunteer engagament. Influenclng: Developed the Northern Ireland Acqulred Brain Injury Forum, which contributed to strateglc Goll8ultations and fed into natlonal pollcy forums. Accesslblllty: Continued hybrld delivery improving digytal acce88, and targeted 8UPPOrt for isolated and 'hard to reach. communitie$. In subsequent Section8, we will detail this progra88 a¢r08s Childron and Youth SeNlce8, Adutt Servlces and the wlder organlsation. Childron & Youth Service8 adopts a trauma4nfomied and famlly4entred approach, wlth an emphasls on empowerment and 8y8tem navig8tion. Over 192 p8ople were supported by the Chlldren and Youth Servlces programme, with four families on the waiting list. The programme delivered.. A total of 838 w6llb•lng4olated contacts over 311.7 hour8. A "wellbelng contact. include3 listening vl8its, one-ttrone psychoeducatlon and guldanGe on navlgating Systems {e.g. health, educatlon). These can occur In varlous settings such as home, school, community venues, or online. SIX "Coffee and Connect. sesslons (approx. 6 hour8). Coffee and Connect 18 a relaxed, peer-led drop-ln session de8lgned to offer 8motional support, shared exper5ence, and Informal advic8 for famllles and carer8 of Indivldual8 wlth acqulred braln Injury. Th8 ses8ion8 provlded a welcoming space to talk, listen, and bulld connectlons wtth other8 navigating similar experience8. A total of 199 profes8lonal meetlngs Including 36 school-8pecific sesslons. Thls support involved 42 familles (comprising 42 young people, 43 parentslcarers, 8 slbllngs, and others), with wellbeing 8UPPOrt provlded In various settings including home, communlty, virtual, and school. Over 600A of r6ferral8 were recelvad from Health & Soclal Carn Trust partner8, Such a8 paediatric ward8. emergency d8partment8, cllnical psychdagy, soGial work, and allled heatth professionals. Just under a third (27.3¥0> cama dlrecuy from famlli&6. The rem8inlng 22.7Yo were received from educatlonal or community organi8ation8. The VVest8m Health & Soclal Care Trust made the most referrals {31.8%), followed by South Eastern Health & Social Care Trusl (22.7 /.), Belfas Health & Soclal Care Trust (18.2 % }, and tha Southern and Northern Health & Social Care Trust) &'espectively (13.60fi). SIX famlly events were delivered, which included actlvlties such as quizz8s and a bowling s8g8ion, with over 16 family members attending in tot81 (note: some individuals attended multlple events). Two informal peer family se58ions were facilitated, and one young people's and one parenVprofe88ional group were held this year. Four psycho-educational workshops and presentatlons were delivered to healthcare professionals, includlng students and mutti-disclpllnary teams (e.g., Belfast Metropolttan College and Queen's University B8lfast), reaching over 100 profossional8. Children and Youth Services staff delivered or partlclpated In 15 tra1n1ng1nat￿ork1ng 8vent8 across the year, helping promote brain injury awareness among professlonals while also influ8ncing r89ional practice. Examples Included: Paediatric Acquired Brain Injury Service & local colleges and universities. BRAIN INJURY MArrERS (NI) Report of the Trustees Year Ended 31 March 2025 Outcomes Accessibillty.. 87 /0 of families reported being comfortable wth the locatiijn and timing of sessions. Eff&cfweness.' Based on sland8rdi88d tools including the Strengths and Difficulties Questionnalre and Youth Empowerment Scale: Young People reported.. A 15_250/0 reduction In emotlonal symptom8, hyperactfvlty, peer difficultles, and conduct issues. A 15-30¢h increase in emotional self-care, confidertce, and abillty to influence their own support. Completlng tha Family Empowerment Scale, Parentslcarers reported: A 25% increase in family ompowerment. A 12.50A Incr&a6e In thelr ability to navigat8 $8rvlc6$ and advocat& at community level. Copproduced family gcals (coded to the World Health Organlsation's Intematlonal Classification of Functioning framework) showed.. 620A . Improved mentsl functlong 73% - Incrèased social partlclpatlon and communlty conneGtion 510/0 _ Improved relaticnships Accgptability.. 980/0 of families 8aid th8y were Ilkely or extremely likely to recommend the Children and Youth Seryices to others in slmllarsltuatlons. Case Studie8 Sophie (17) "It was niGe gV8ryone talked togeth8r.' Sophles goal included managing fatlgua, navlgating emotional ovarhwlem, rebuilding Identity & explorlng future pathways. Thesa goals were 8UPPOrted through tsrgeted wellbeing 8UPPOrt focu8ed on grief, boundarles and self Report ot the Trustee8 Year Ended 31 March 2025 4. Adult Advocacy Thls servlce supports adult advocacylenquiries for new ref8rrals, exlsting s8rvlc8 users & people are not known to the servlce, includlng carers af adu￿$ wlth brain injuries. We help families acce88 Ioc81 servlces (health. housing, training), build networks, and acoss volunteering opportunities (e.g., First Aid. Epi18PSy and Safeguarding tr8ining). Engagement 2024-2025.. • Service users CO4producod a car&r a-resource for carers of adults with acquired brain Injury and shared thelr lived experlence of soclal carelcaring and on commissioning services (both as part of IMPACT networf(8,' see govemance SeC￿On for mor8 Informatlon on IMPACT), • 119 carers supported. Carar8 reported reduced Isolatlon and Improved confidenGe due to support and volunteer opportunities, • 130 professionals supported. • Although Carers Matter funding conGluded In August 2024, the demand for support remalned hlgh, wlth stsff dellvarfng over 300 haurs of casework and admlnlstratlve support. In response, we succassfully realloc8t8d Internal resource8 to maSntaln contlnully of servlce. This proactlve approach reflects our adaptablllty and unwavering commitment to 8UPPOrtlng carers of adults wllh acquired braln Injury. However, Io sustaln and expand this vital work, contlnued funding Is essential, Referrals, OutGomes & R¢a¢h (202￿2025} Referral8', 36 new adult refgrra18 recelved. Walting List: 22 on dat8ba8e {Q4). Impact: 94¥0 of Arts 8ervlce users would recommend the 88rvice (Wellbelng Survay). 93% of Sports servlce users fèlt It Improved confidence and mood. Professional Recognltion: Work featured at Internatlonal conferencas (the International Conference on Integrated Care) and festlva18 (Nl Mental H8alth Arts Festlval). Kéy challengès.. 1 8tsfflng Capa¢lty: D88plte our team's dedlcatlon, stafflng Ilmltatlons pos6d challenges durlng this perlod th disruptlon In counselling servlces. Addltlonally, the absence of a decllcated Carers Matter officer from January 2024 placed added pressur8 on wider servlces. 2 Service Demand vs. Re50urces'. Demand for carers, advocacy and support remalned hlgh foll￿ng the conclusion of Carer8 Matter funding In Au9USt 2024. Slmultaneou81y, Increased partlcipatlon In Arts and Sport8 programmes plac8d additlonal strain on ex18tSng infra8twcture and volunteer capactty. Thls growth, ￿lIe &ncouraglng, highlights the need for expanded resources to meet evolvlng needs. 3 Marketlng and Communlcatlons: The lack of a full-tlme Marketlng Officer Ilmited our abilrty to extend audience reach. Website accessib511ty challenges pre8ented barriers to dlgital Inclusion that are committerj to resolving. 4 Communlty Integratlon: Whlle fostering communlty particlpatl¢)n remalns a core goal, the number of n8W Sportlng and community-based experlences dellvered were below target. External factor8 such as inclement weather and bank holidays Impacted attendance In some Sports sesslons. BRAIN INJURY MArrERS (NI) Report of tha Trustses Year Ended 31 March 2025 Governanc• The Strategic directlon of Braln Injury Matters Is set out In our current strategy °Looldng to the Fuftir8,' our Vlslon Statement °Liwng bayondAcqulred Brain Injury ' 8nd our Mis&on Statsment. "To support, promole and advocate on behalf of all th￿ Impacted byABI". Board Member8 who Sèrved durtng 2024-2025 Ire Sullivan- Appointed ChalT OCÉ 2022 Sarah Moon De Chalr Colette4 Kan8- Tre&8u¥8r Vldorfa Caddy aula KeThned T8r& Leath6m Graeme MacLau Mary K5tson CludBgh ty d9n 08borah Mttcllnlon OrtHElh MCG bbon Stuort HaFkln Edel Mccusker Shaun Hawktns Gerard Andarson Sectpta Appolrrt8d 1611012019 1202 Appolnl8d 231061201 Appolnto 02r201 S Inled 301 12018 Inted 3DIO r2019 Appointed 0410712016 Irrteil 0510fJf2G21 lQir20 Appolnted 2210512022 A olnled 15108f2023 olnled 151Q8T2023 Appoinl8d 11109J2024 0Snlad 13101J2025 olnled 0610112Q25 8lgned 11109120 Gèrgrd Anderson took up tha role of Braln Injury Matters, CEO on 6 January 2025. Gersrd brfngs wlth him background in 88nlor leadershlp withln the field of braln Injury, where he held overar¢hlng r88ponsiblllty for th8 Implementatlon of a natlomida support 8eNlce dellvered acro8s 19 major trauma centres and speciallst hospltals & across communities. G8rard brlngs a deep und&rstandlng of our 6ector and a strong commltment to our mls8ion, value8 and vlsS0n. The Board carrled out a robusl and Inclu8fv8 r8crultm8nl pr9G988 to en8ure tha right leadershlp was In place to guide the charity Into it8 next chaptar. Gerard has already madè a strong start, focusing on quallly and regulatory compliance, Safeguardlng procedures, resource allocatlon, fiscal managemenl & the 3UStainablllty of fulure service8. As a part of Its ongoing ccmmff(m8llt to succe885on planning, efforts Ware made to attrad potential Board member8 from 8peclfic areas Induding legal, the health sector and Inance, New Dlrectors who joined the B08rd during this period participat8d In a governance Inductlon programme whlch introduces members to their roles end responslbilltles as directors of the company and prDvldes an overvi8w of the strategic plan, govemance arrangements arKI financkl positlon of the ¢harlty. When appropriate, board m8mbers were encoLraged lo participate in govemance tralning and development opportunities offered by CO3. 10 BRAIN INJURY MArrERS (NI) Report of the Trustees Year ErKled 31 March 2025 Board Meetings and Oversight The Board continued lo m8el every quarter, wrth additional board meetings arranged as appropriate or nacessary In respons8 to changing circumstsnces. The Board contlnued to pay partlcular attentlon to the ongolng Service d811very, the welfare of the steff tearn, financlal stabillty, and fundraislng. The Board maintained a strong focus Dn rlsk managemenl, wlth the risk reglster reviewed a8 a stsndlng item at each Board m8etlng. It also recelved regular updates on operatlonal performance In Ilne wllh the targets S81 out ir the operatlonal plan. To support Its work. the Board was advlsed regularly on finance, HR, Marketlng & Fundlng. During this period, tha Board continued to support thè Board Room Apprentlca 8cheme, with Edel Mccusker 88rving as tha Braln Injury Matters (Nl) 'apprenllc8" Followlng the successful completion of the programme, She wa8 appolnted to th& Board. Durlng thi¥ pedod, The Board support8d a revSew of 13 internal Brdln Injury Matters pollcie8 to •n8ure all pollcl•8 were up ta dat8. Staff attended Epllepsy tralnlng In March, Future training con81deratlons Include traum8-Informed pracllce. mental health awareness, psychologlcal Safety, emotlonal Intelllgence, and Incluslve communlcatlon to further strengthen staff capaclty and &8DAce dellvory. Marketlng* Awarene88 Ral8lng¥ Advocacy and Lobbylng Braln Injury Matters implemented a revlsad markeling strategy that halp8d 8ustsln and grow our digital pre88nc8 n 2024-2025. Key outcomas Included: Facebook reached 25,800 vlew8 in Q4; Llnkedln engagement r08e to 8,385, wlth 7 new connecllon8', • Campaigns were allgned to awareness events includlng Intematlonal Women'8 Day and Sleep Awarengss Week,, and Fundralsing In1118tlves such a8 Frank Goes Fa8t' and the 32-Peak Challenge Increased vislblllty and Support. An organisatlon-wid8 calendar promoted engagement acro8$ our servlces and avents, includlng Shine A Light, Volunteer W8ek, and arts f8sllvals. The new Brain Injury Matter6 Website launched in January 2024 supports our rebrand, however, furth8r daveloprnent of dlgllal 1nfra3tru￿ure Is still required. We continued to ampllfy 8e￿[ce u3er voice through nTr8dia coverage on BBC and Nvrv. Influenco Brain Injury Matters Increased its influence across policy, academlc, and health Gare forums by contributlng to: International Gonferences including UK Stroke Forum & IBIA'S 14th World Congress on Brajn Injury. Policy platfoms such as the Northern Ireland N8urologi¢aS Charlt18s Alliance, Child Health Coalitlon, Ma@ Murray Advi50ry Group, Cornmunlty Rehab Alliance, Northern Iraland Acquired Brain Injury Forum and North8rn Ireland Health Colle¢tlve. 11 BRAIN INJURY MArrERS (NII Report of the Trustses Year Ended 31 March 2025 Our work contributed to., The inclusion of 7 key asks in Nl's Mental Health Strategy The creation of the Young Person's Hospital Fund cO￿evelOp]ng an Acces6ible Playgrounds Guide Influenclng the Carers, GE24 Manrfesto and Carers, Rights Charter We engaged wlth consutstions on: Nl Equality & Disability Action Plan R•strictive Practices Stroke Guldeline6 (RCPI Hospital Parking Charges (vla dlr6ct DOH engagement) Strataglc ProJ8Ct$ and Partnershlps We were proud to develop the Acquired Brain Injury (ABI) Forum chaired by CEO Garard Anderson, The Forum wlll bring together volGe8 from a¢ro8S the 8ector to Influence policy and 8har8 leaming. The Forum will reflect our cornmitment to collaboration and rights-based service deslgn. We were also dellghted to serve as the Northern Ireland Coordinator for three IMPACT Nthorks including 'Remodelllng the Front Doorf, Carers and Transition. and 'Commi88ioning Differantl￿ projects, 8 £15m InitiatNe in adutt social care. We wlll a180 host an IMPACT facilltator from Ql 2025, bulkllng our researcFFtO-pr8Ctice capaclty. Our advocacy with the DOH and SPPG contlnues, focusing on the urgent fundlng review of ABI contracts, particularly for children's 8eNice8 where need far exceed8 re80urce. Partnarshlps and Volunteerlng In 2024-2025, Braln Injury Matters strengthened partnershlps across health, academia, the arts. and the voluntary sector: Sel8Cted as Charity of the Year by the Bar of Northern Ireland, with events Includlng art exhlbltlon8, marathon team, and cholr evening. Joined Leaders for Accessibility, accesslng expert support on Inclusiva practice Partnered with QUB'8 School of Psychology to host a health psychology student placement (to support the development of a carers, resource) and with Sonic Arts ResearGh Centre to enable service users with ABI to perfomi in the Sonic Lab • Maintained strong collaborations wlth the Arts Council of Nl, Unlversity of Atypical, Open Arts, and others Volunteer engagement remained a Gore strength: 15 volunteers supported programmes, particularly Pedal Power 5 carers transitioned Into volunteer roles through the Carers Matter project A fomal volunteer database and role reviews were introduced as part of our Investing In Volunteers assessm8nL 12 BRAIN INJURY MArrER8 (NI) Report of the Trustees Year Ended 31 March 2025 All our servlces are fvnded; Brain Injury Matters sincer8ly thank8 and gral8fLdly acknowledg8 all funders and 8UPPOrters for their contributi￿8 during a year of tlslry demand. Key supporter8 indude: lilt s:Ilbrainl ters. klfunders Bar l.Ibrary Nl BBC Children In Need Belfa8t City Councll B8lfast Health and Sodal Cara Trust B008t Drink8 Department of Health Domant Accounts Fund Nl DWF Foundallon Garfeld Weston Foundaflon Greenvlaw Hallfax Foundatlon for Nl LFf Charllable Tru81 Movement For G¢)od Natlon81 Lottery Communlty Fund Peter Harri3on Foundatlon Publlc Health Agency RTE Toy Show Appeal Te8co Bags of Help The Arts Council Nl Th8 Edward Go8llng Foundati¢ The Communlty Foundation Tha Henry Smlth Chethy The H03pilal Saturday Fund Ulster Garden Vtllages Llmited Contlnued funder flexlblllty ha8 been crltlcal to our reslllen¢e. Thank yolt, staff faam We thank our entire gtaff tsam for th81r commltment and creativrty. New team members brought fresh energy, whlle some colleagues mov8d on to .3enlor roles elsewhere- a te8tament to the tslenl and leadershlp wtthln Braln Injury Matter8. Every Starf member contributed meaningfully to our 8hared mlsslon. 13 8RAIN INJURY MATTERS {NI) Roport of the Trustees Year Ended 31 March 2025 Looklng Forward (2025 and Beyond) Safvicé D8velopm&nt 8nd Sustalnability Braln Inlury Matters. Human Rights.Based Practlce model remalns central to our approach. Our Arts and Sports programm88 contlnué to dellver transformative experiences validated by health pathars, Trusts, and Internalional audlences. Th8 commltment from Trusts to deliv8r $elf-dlrected support funding ensure8 Oustalnable access to our programm8s, whlle the creatlon of The Studio space ha8 enhanced our Se￿]ee dellveiy capaclty and wellbelng off￿. In 2024-2025, our Internatlanol presenG@ grew through presentatlons at the Internatlonal Conference on Integrated Care IICIC) and tre Internatlonal Paedlalrlc Braln Injury Socl8ty (IPBIS) Conference (Glasg¢)w, September 20241, We wlll Conlinue embeddlng outcome frameworks based on the RCP Guid8lln8s, HSC Stand9rd8, and UNCRPD. Advocacy 8nd Incluslon Our Advocacy Service now supports famllles of both childran and adults wtth acqulred braln Inlurles. With dedlcatgd fundlng for Carers Matter havlng ended, demand remalns hlgh, and expanding capaclty across the 8ervl¢e18 a key goal for 2025-2026, Ongolng involvem8nt in policy groups wlll help 8hape a mor8 Incluslv8 haalth and care sy8t8m. ConGlu4lon Braln Inlury Matter8 wlll pdoritlBe: Incoma dlversificatlon, Including corporale partnershlps and community fundr8i81ng Dlgltal and acce88lblllty Improvgments, Including a fully acc8881ble webslle Expan8lon of service cepaclty to enable more famllles to accegs support Looking toward 20254026, Brain Injury Matters remalns resolute In dellvering Incluslve, rfghts-basad 8eNlces. ampllfylng the volc8s of p80ple with acquired braln InJury and driving forward with ehanga through Innovatlon, collaboration, and the cc-productlon of servlces with those wlth Ilved experlence. We Invlle partners, fundars, and advocale8 to Joln u8 in do￿VarIng a more Inclu81ve futu￿ for tho88 affected by acqulred braln injury. 14 BRAIN INJURY mA￿ERs (NI) Report of the Truste•s Year Ended 31 March 2025 Inanclal revle During the year, the charity had a net surplus of £23.559 (2024 :Defictt of £23,249). The total funds of the charlty were £143,459 {2024.' £119,900). Of these funds. £23,9)O wore classified as restricted and not available for general purposes. Golng Concern The Directors have reviewed the approprlateness of the preparatlon of the financlal statement8 on a 'golng concem, basls. Informed by an ongolng revlew of d8talled financial infomialion and scenarlos discussed at addltional Board meefjngs we have reviewed the level of reserves at the year-end date and the fin8nclng 8ecur8d for the nexi year arKI w8 ar8 content that these are sufflcient albeit repr8s8nl a challenglng fjnanclal en￿ronment. We therefore conclude that It is appropriate to adopt the going concern basls in preparlng the annual r6port and flnan¢Sal slatements. As many voluntary organlsations, wlll have sean there are Gontinuéd fundlng pressuras as the Government se8k8 to recoupe the costs and ensure statutory seNlces can be resourced as a priority. Consequently, w8 will need to proactlvely pur8U8 funding opportunitles offerfng corporate sector and ¢ommunlly fundlng opportunities. Reservo8 Policy The charfty'8 pollcy is to malntain a mlnimum level of 4 months, free reserv88 which meet8 the needs of the organlsation both at the current time and in th8 foreseeable future. Free reserv8s are Its total funds excludlng re8tricted funds, contlngenl Ilabllttles, desrgnated funds or Income funds whlch can only b8 r8leBsed by dl8poslng of Ilxed assets held for charity us8. Braln Injury Matters Northem Ir81and needs r858rv8S to ensure It Can fulfil and complate the charitable obllgatlons and commltments It entors into and the level of reserves held 18 revi8wed each year. The Board agreed lo amend the reseNe pollcy durlng 2019120 to 4 monihs In Ilght of the financial environment and wlll be malntaining this po$l￿on in Iha comlng year subject to review. At 31 March 2025, the charity has £119,559 of free reserves (9.4 months). 15 BRAIN INJURY MAThERS (NI) Roport of the Tru8tee8 Year Ended 31 March 2025 RESPONSIBILITIES OF THE TRUSTEES The Board of Dlrectors {who are also the Trustees of Braln Injury Matt8r8 Nl for the purposes crf company law) are responsible for preparing the Annual Report and the financlal statements in accordance with applicablo18w 8nd regulations. Company law requlres the Board of Dlrector5 to prepgr8 financlal statements for each financial year. Under that law the Board of Dlr8¢tors have elected lo prepare the financlal statements in accordance wllh Unit8d Klngdom Generally Accept8d Accountlng Practice (Unlted Kingdom Accountlng Standards and applicable law). Under company law the Board of Directors must not approve the tlnanclal statemenls unless they are satisfied that Ih8y give a true and falr vlew of the state of affairs of the charitable company and th8 Income and expendlture of the charitable company for that perfod. In preparlng these financlal statements, the truBtee8 are requlred to.. 88lect sultable accounting polic[88 and Ihen apply them congislently. observe the methods and prlncipl6s In th8 Charltles SORP; mak8 judgements and accountSng 68tlmates that are rea80nable and prudent; Slate whelher appllcabl8 UK Accounting Standards have been follow8d, subject to any mat8rial departur88 di8cIo8ed and explalned Sn th8 Inanclal stat8mants; and prepare the flnandal Stslements on the golng concern ba818 unless It18 Inapproprlale to pr8sum8 that th8 charltable company wlll continue In operatlon. The Board of Dlrector3 are re5ponslble for ke8ping adequate accountlng records that are 8ufficlent to Show and explain th8 charStab18 company'8 tran8actlon$ and dlsc106e wlth reasonable accuracy at any tlme the Ilnanclal positlon of the charitable company & enable them lo ensure that Ihe flnancial statements comply wlth the Compani8s Act 2006. They are a180 responslble for 8afeguardlng the assets of tha chatltsble company and hence for tsklng reasonabl8 8teps for the preventlon and delection of fraud and other Irregularllles. The tru8tees are responsible for tha malntenance and integrlty of the corporate and financlal Informatlon Induded on the charltable company'3 webstte. Leglslatlon in tha Unlted Klngdom governlng the prap8ratlon and dlssamlnatlon of flnancial ¥tatement8 may dlffer from leglslatlon In oth8rJurlsdlctlon¥. ststement a8 to dl8cIo8ure to our audltor8: In so far as the Board of Dlrectors are aware at the Ilme of approvlng our tru8tees' annual report: ther8 is no relevant audit inforrnatlon of whlch the charltable company's audit(>r 18 unaware; and the Iru3tees, havlng made enqulrie8 of fellow directOTS and the group'3 audltor that they ought to have indlvldually taken. have each taken aFI steps Ihat they are obllged to take a8 a dlrector In order to make thems81ve8 aware of any relevant audit Information and to establlsh that the audltor Is aware of that inf0M￿tiOn. order of I oard of Tru8tee8 van Chair of Board of Trusts88 Date 16 BRAIN INJURY MArrERS (NI) Company Llmlted by Guarantee INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRAIN INJURY MArrERS (NI) Year Ended 31 March 2025 Oplnlon We h8v6 audited the financial statements of Brain Injury Matters (Nll for the year ended 31 March 2025 which comprises the Sta16ment of Financial Actiiritles, the Balance Sheet, the Statem8nt of Cashflows and the notes to the accounts, includlng a summary of significant accounting policies. The financial reporting fr8mework that has b88n appli8d in their preparation ts applicable law and United Kingdom Accounting Standards, Includlng Financial Reportlng Stsndard 102. Th8 Flnancial R8POrting Standard applicable in the UK and Republlc of Ireland (United Klngdom Generally Accepted Accountlng PractlC8>. In our oplnlon the flnanclal stat8ments'. glve a true and fair vlew of the 5tat8 of tha chaiitable company's affairs as at year andacl 31 March 2025 and of Its incornlng resources and appllcation of resources, Includlng Its income and expenditure, for the year then ended., have been prop8rly pr8pared In accordance wlth Unlted Kingdom Gen8rally Accepted Accounting Practlce,. and have been prepared In accordance wlth the r8qulrements of the Companie8 Act 2006. Ba81s for opinion W? Gonducled our audlt in accordance wlth Internatlonal Standards on Audltlng (UK) (ISA8 {UK)) and appllcable law. Our re8ponsibilitie8 under tho88 8tandards are further descrlbed in the Auditor's respon8ibllities for the audit of the accounts section of our report. We are independent of the Charity in accordance with ethical requlrements that are relevant to our audlt of the accounts In the UK, includl the FRC'S Ethical Standard, and we have fulfillad our other ethical re8ponsibilitle$ in accordance wtth thes& requirements. We belleve that the audlt evidenc6 we have obtalned Is sufficlent and approprlate to provid8 a basi8 for our opinion, Concluslons relatlng to golng concern In audlting the financial stat8m8nts, we hav8 concluded that the trustees, use of the going concern basi8 of accounting in the preparatlon of the financial 8tatem8nts is appropiat8. Based on tha work w8 have parformed, we ha￿ not Identified any material uncertalntie8 relaling to aven18 or condltlons that, indlvidualty or collectlvely, may cast slgnific8nt doubt on the charlV8 ablllty to continue as a going concern for a perlod of at least ￿e1ve months from when the financlal statem8nts are authorlsed for issue. Our re8ponsibilltle$ and Ihe responsibllltles of the tru$teo$ with respect to golng Concern are described In the relevant sections cf thig report. Other Infomiatlon The other informatlon comprises the information Included in the annual report, other than the accounts and our audltorfs report th8reon. The Trusteas are responslble for th8 other information. Our opinion on the accounts does not cover the other information and, except to the extent otherwi8e explicitly stated in our report, we do not express any form of assurance conclusion thereon. In conneolion with our audit of the account8, our responsibility ig to read th6 Othar information and, in doing so, consider whether the other infomiation [8 materially inconBiStent with the accounts or cur knowledge obtained In the audlt or otheNise app8ars to be materially misstated. Ifwe identify such material Inconsistencles or apparent rnaterial misstatements, we are required to dat8rmine whether there is a material misstatement in the accounts or a material misstatement of the other infonrjation. If, based on the 17 BRAIN INJURY MAThERS (NI) Company Limlted by Guarantee INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRAIN INJURY MAThERS (NI) Year Ended 31 March 2025 material misstatement of this other infomation, we are required to report that fact. We have nothing to report in thi8 regard. Oplnions on other malters prascribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. - the Information given in the Trustees Report for the financigl year for whlch the accounts are prepared 18 ¢on8iStant Wtth the accounts,. and - th& Trustees Report has been prepared in accordance with applicable legal requirements. Mattern on whlch we ara r8qulr•d to report by exceptlon In the light of the knowledge and understanding of the Tru8tee6 and ts environment obtslned in the course of the audlt, we have not Identified material misstatements In the Trustee8 Report. We have nothing to report In respect of the lollowlng matter8 In relatlon to which the Companles Act 2006 requires u8 to report lo you rf, in our opinion: - adequate accounting records havg not been kept, or retums adequate for our audit have not been recelved from branches not Visited by us: or the accounts are not In agreement with the accounting records and retums; or - certaln dlsclo8ure8 of truslee8' remuneration specified by Isw are not made: or - we hava not recdved aN the Informatlon and explanatlons we require for our audlt. Responslbllttles Of Tru8tee3 As explalned more fully in the Statement of Trustees Respon8lbllities, tha Trustee8 are r6sponslble for the pr6paration of th8 accounts and for belng satisfi'ad that thay glve a true and fair view, and for such Internal control as the dlrectors determ Sn8 Is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error. In preparing the acc¢Junts, the Trustees are responsible for assesslng the charilvs abllity to continue as a going concern, disclosing, as appllcable, matters related to going concern and using the going concern basis accounting unless the Trustees eithar intend to liquidate the company or to cea8& operations. or have no r881istlc alternatlve but +L) do 80. Audltorfs responslbllities for *he audlt of the flnanclal statements Our obl8Ctive5 are to obtain reasonable assui'ance 2bout whether the accounts a8 a whole arè free from material mlsstatement, whethèr due to fTaud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance 18 a hlgh level of assurance, but is not a guarantee thal an audit conducted in accordance with ISAS (UK) will always detect a materlal misstatement when it exists. Misstatements can arise from fraud or error and are consider8d material if, individually or in the aggregate, they coukj reasonably be exp8Cted to influence the economic decisions of users taken on the basis of th8se accounts. Irregularities, including fraud, are Instances of non-compllance with laws and regulations. IAle design procedures In line with our responsibilities, outllned above, to detect material mi8Stat&ment8 in respect of irregularrtie8, including fraud. The extent to which our procedures are capablg of detecting irregularities, including fraud, is detaI￿d below. 18 BRAIN INJURY mA￿ERs {NI> Company Llmlted by Guarantee INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRAIN INJURY MArrERS {NI) Year Ended 31 March 2025 We obtainèd an understandlng of the legal and regulatory framework appllcable to the company through enquiry of management, sector research and the applicatlon of cumulatlve audit knowledge. We Identlfied the following prlnclpal laws and regulations relevant to the company- Companle8 Act 2006, Charities Act (Northern Ireland) 2008 and the Accounting and Reportlng by Charitie8.' Stat8ment of Recommended Practice applicable to charlties preparing théir accounts In accordance with the Financlal Reporting standard appllcable in the UK and Republic of Ireland (FRS 102) (affective 1 January 2019). We developéd aft understsndlng of tha key fraud rl8k8 to the entlty (Including how fraud mlght occur), the controls in place to help mltlgate those risks, and the accounts, balances and disclosures withln the flnanclal 8tatement8 whlch may be &u8COPtibl8 to management bias. Our understandlrvJ was obtained through review of tha flnanclal ststements for signlficant accountlng estimates, analysis of joumal entrles, walkthrough of the key contro18 Cycles in place and enqulry of monagomènt. Our proc8dure8 to respond to thos8 r18k8 idendfled Included, but were not Ilmited to: Enquiry of management, and the entitys sollcitor8 around actua5 arKI poterrtlal Iltlgatlon and cl8lm8. Enquiry of management to Identify any instances of noTrcompllance Wfth law8 and regulatlon8, Revlewlng mlnute8 of meetings of those charged with governance. Revi8wing financial statement disclosure8 and testlng to supporting documentation to asse68 compllance with applicable law8 and regulatlons. Audltlng the rfsk of management ovarrlde of contro16, induding through te8tlng joumal entrle8 and othér adjustment9 for approprlatenegs, and evaluatlng tha buslness ratlonale of 8lgnlflcant tran8actSons outside the nomal cour88 of bu8lne88. A further description of our re8pon81bilities for the audit of the accounts Is located on the Flnanclal Reporting Councll's website at: http.Il￿w.frc.Org.ukIaudItQrsr8BponSIbl1ItIe3. Th18 de8CriPtlon fonn8 part of our auditorfs report. Th18 report 18 made solely to the charltable companys members, as a body, In accordanco wlth Chapter 3 of Part 16 of the CtThpanie8 Acl 2006 and regulatlons mada under that ACL Our audit work ha8 been undertak6n so that we mlght state to th6 charitabl8 companV8 memb8r8 those matters we are 'requir8d to state to them In an auditor8, r8POrt and for no other purpose. To the full88t extent permitted by law, we do not accept or assume re6pon8ibility to anyone other than the charltabl8 company and its members as a body, for our audlt work, for this report, or for the opinlons we have formed. 25 ID/zDZ Tere8a Campbell (Senlor Slatutory Audltor) for and on behalf of AAB Group Accountants Llmlted Chartered Accountants & Statutory Audltor 14 Arthur 8treot 8elfa8t BT14GA Date 19 BRAIN INJURY MArrERS (NII Company Limited by Guarantae Stat8ment of Flnancial Actlvlties (incorporatlng an Incoma and eKpanditura a¢¢ount) Yaar Ended 31 March 2025 Total Fund8 Total Fun 2025 2024 Unra•trlctèd R8•trlctod Note8 Incomo and endovnnént8 from: Donations and legacles 43,139 43,139 23.702 Charftab18 Actlvlti8S 84,838 32fj,839 411,875 520.923 Other tradlng gctlvltl88 38,843 38,843 7,872 Investments 209 209 330 Total In¢om6 and ondowmonts 167,027 326,839 493,866 552,627 Expondlturn on: Charltab19 Actlvltl88 (153,407) {318,900) 1470,3D71 {575,8761 Ral8ing Fund8 Total Expgndlture (153,407) 1316,900) (470,3D7) {575,878) Net Incomg 1 (exp•ndlture) tor th• yoar beforo transfern 13,620 9,939 23,6S9 (23,249 Transfers be￿68n funds (4,1511 4,161 Net movomont In funds 9,489 14,090 23,569 123,249> Re¢onclllitlon of fund8: Tolal funds brought fotward 110,090 9,810 119,900 143,149 Total Fund8 Carrled FoThYard 19,55 23,900 143,459 19.900 All income derfvg3 from contlnuing a¢ti￿tIeS, therefore no 8t8lement of recognl8ed galns or10880$11 gfven. Thg not85 an p8g85 23 to 31 form part of these flnancial statement8. 20 BRAIN INJURY MATTERS (NI) Company Llmlted by Guarantee Balance Sheet as at 31 March 2025 2026 2024 Flxod A*g0t• Tangiblè assets 12 41,081 47.593 Curr¢nt A880ts Debtors Cash at bank and In hand 13 25,140 181,287 6,427 10,500 121,327 131,82 Crodltor•: amounts falllng due wlthln on6 yèar 14 84,049 59,520 NET CURRENT A88ETS 102,378 72,307 NET A88ET8 143,459 119,900 R8pre8ented by: Unrn•lrlctod Fund8 10 119,559 110,090 Ro•trfctsd Fund8 18 23,900 9,810 143,469 119,91XI Those fi ytatwnants were approved by thé membern of the commltteo and authorlygd lor188ue nd aro 8lgned on Ihelr b8half by.. an Director Company Reglstration Number N1035853 Th6 not88 on pages 23 to 31 fomi part of th888 financlal 8tstsm6nts. 21 BRAIN INJURY MATTERS (NI) Company Llmlted by Guarantse Statement of Cashflow8 as at 31 March 2025 2025 2024 Cash u8ed In op•r•dng •cdvlt1•8 20 48,772 (13,037) C￿￿ flo￿ from Inv•8tlng aetlvlt1•8 Payments to aqulre flxed assets (5,812) 12,091) N•t ¢a•h Ilowlrom Inv•4tlng •etlvld•4 15.B121 (12,091) Incr88881(Decrea8el In ca8h and C88h equlvalonts in the yaar 39,960 25,128 Cash and cash equlval8nts at beglnnlng of perlod 121,327 146,455 Ca•h and •qufv•lont¥ •t ond olp•rlod 161,287 121,327 The notes on pag88 23 to 31 fomi part of th989 flnancial statemenls. 22 BRAIN INJURY MATTERS (NI) Company Limlted by Guarantee Notes to the F(nanclal Statem•nt8 as at 31 March 2025 1 ACCOUNTING POUCIES The principal accounth'ng policies adoptsd. judgements and kay sources of estimation unrertalnty in the preparallon of the financlal stat8ments are as follow8: a) Basis of preparatfon The financial statemènts have been prèpared In accordance ￿th Arxountlng and Reportlng by Charltles.. statement of Rgcomm8nded Practice applScable to chaiities prepartng Iheir accounts In accordance With the Flnanclal Reporting Standard appllcab18 In thè UK and Republic of Ireland IFRS 1021 (effectlve 1 January 20191- {Charfti8s SORP {FRS 102)), the Flnancial Reporlng StsTrJard applicable In the UK and Republlc of Ireland (FRS 102). Braln Injury matte￿ {Nl} me8t8 the definitlon of a public banefit entlty undar FRS 102. b) Preparatton of the accounts on a golng coneém ba81s The flnan¢f81 statements ar8 prepared on a going concem basis. Taklng account of the risk raviaw undertaken by the dlrectors they do not considèr there to be a rt3k to the golng concém status of the charlly or the group. The Dlrèctors wlll revlew th6 financi81 posi￿On on a regular and frequent bag14, tsklng any actlon needed to ansure that charity romain$ fit for PUFPOSe and on this basls th• assessment of the directors 18 that the charlty Is a goin9 conc8m. ) Fund Accountlng G8n6ral fttnds are unreslrlcted funds which are avallable for u88 at the discretion of th8 Truste&8 in fvrth.erancè of the general objectives of the Charity and which hav6 nol bean d88iqiatsd for other purpoty88. Geiier81 fviias may be transferred to designated funds where Trustees wisli to U80 th8S6 funds for 8peGlfic purpose. Such fund8 may be transferred back to g8neral fvp.d5 once the crlterS8 for tha de8ignallon have been met or sre no long8r applicablo. Ragtrlctsd Ojnds are funds whlch are to be used in accordance wth specific restrictlons Imposed by donors or which have bean raised by ilie Charlty for particular purp08es. The cost of ralslng and admlnlstsrlng such funds are charged agalnst the Spfrcif￿ fund. The alm and use of r6strlcled fund8 18 4et out in the note8 to thg financlal statem6nts. Restricted fijnds may only b8 transferred to general or d8$lgnated funds once th& criteria for ra$trf¢tlon have bean dl8charg8d or no longer apply. d} Income ReGognltion Policies ltsm8 of income are recognlsed and included in tho a¢¢ounts when all of the follovAng criterla are met.. The charlty has enlillemenl to th8 funds., any p8rfomance condltlon8 fjttached to the Item of income has been met or are fully wltliln the control of the charlty. th8re is sufflcient certainty that recelpt of the Income is considered probable,. and the amount can be measured reliably. e) Donatsd 3grvl¢es and facilities In accordanc6 wlth the Charitt8s SORP (FRS 102), th@ general voluntser time of Supporters Is not recognlsed. n Intsrast Racelvable Interest on funds held on deposit Is Included when receivable and the amount can bè measured reliably by the charity,. thi8 is normally upon notlflcatlon of tha intersst paid or p8yabte by the Bank 23 BRAIN INJURY MATTERS {NI) Company Llmlted by Guarantee Note8 to the Financlal Statements as at 31 March 2025 1 ACCOUNTING POLICIES Icontlnued) g) Ewendltur8 and irrecoverable VAT Expenditure 18 recognised once there is a legal or constructive obligalion to make a payment to a third paty. It Is probable Ihat 58tt1ement will be requlred and the amount of the obllgation can be mgasured reliably. ExFenditure is classified under the follo￿ng actfvlty h8adings', Expenditure on charitabl8 acllvlties includes the costs of supporttng refugee famllles arKI actlvities undertaken to further the purposes ofthe charity and their as8OC4ated support Costs Other expenditu￿ represents those items not falllng into sny other heading Irr8cov8rablÉ VAT Is charged as a c081 agalnJt th8 aCtl￿ty for whlch the expendi￿re was Incurr8d. h) Allocation of support costs Support costs are those frjnctlons that asslst the work of tho charity but do not diractly undert8k8 charitable aCt￿￿tieS. Support costs include back offlce costs, finance, personnèl, payroll and governance Costs ￿1¢h support tha charity's programmas And actlvltles. The8e costs have b8èn allocated b@￿een Cost of raising funds and expendlturfr on ¢haritable advftle8. 11 Cash at bank and In hand Cash at bank and cash In hand Indud•s cash and short tèmi hlghly liquid Inv88tments wllh a Short malurfty of three month8 or less from the date of a¢qu16Itlon or op8nlng the deposit or slmilar a¢count. l} Tanglble Fixed Assets Indlvtdual fixgd 888ets are capitsllsed at COBt and are depreciotsd over thelr e8tlmated useful economlc Ilves on a Straight lina basis as fotlow8', A••el Catsgory". Leasehold Improv8mants Fixtures, ffttlngs and equlpment Office equlpmant Gym Equipment Annual Rat• 25% Straight Lln8 200h Reducing balance 33,3Vo Stralght Llne 20% Stralght Llno The carylng valu08 of tanglble flxed assets arè revlewed for Impalmienl when events or clrcumstsncas Indlcate Ihe ¢arrylng v81ue may not b8 recoverable. k) Debtors Trade and other debtors ara racognlsed al the settlement amount due after any trade dI8￿Unt offered. Prepayments are valued at the amount pr8pRld after taklng account of any trad8 discount due. l) Cr8dltor8 and Prov18ions Creditors and provisions are recognised where the charlty ha$ a present obllgatlon r88ultSng from a past event that wll probably result in th8 transfer of funds to a thlrd party and the amount due to settle the obllgatlon can be measurad or e8ttmat6d rellably. Credltor8 and provlsions are normally recognlsed 8t th6lr settlement amount after allowing for any trade dl8counts du8. ml Pensions The company operates a deff ned contdbutton penslon s¢hem8. Contrlbutions are charged ln the statement of ff nancial activltles as they becorne payable In accordance wth the nJ168 ofthe scheme. 24 BRAIN INJURY MAThERS (NI) Company Limited by Guarantee Notss to the Financlal Statements as at 31 March 2025 1 ACCOUNTING POLICIES (contlnuod) n) Taxation The company is a registered Gharlty and the Gharitable tax exemptlons are therefore being claimed to the extent that income andlor gains are appllcable and applied to charltable purposes only. These exemplion8 will remain in place a8 long as incorne and expenditure15 applled to charllable purposes only, o) Flnanclal instruments The Charity has elected to apply the provlsions of Sectlon 11 'Basic Flnanc5al Instruments, and Section 12 'Other Financlal Instruments Issues, of FRS 102 to all of Its financial instruments. Financlal Instruments are recogniBed In the Charity's balance sheet when the Charlty becomes party to the contractual provisions ol the Instrument. Financlal assets and liabllitles are offset, the net amounts are presented in the ffinanclal 8tatements, en there18 a legally enforceable right to set off the recognised amounts and there Is an Intentlon to settte on a net basls of to realise the a35et and settle the Ilablliiy 8imultaneous1y. Baslc flnanclal assets Ba$lc flnandal assets are Initially measured at transaction prlce includlng transactlon costs and are 8ub8equentty carrled at amorti5ed c08t using the effectlve Interest method unle88 the arrangement constltutes a financlng Iransaction, where the transact5on Is measured at Ihe present value of the future recelpt8 discounted at a market rate of Inter8sL Flnanckl assets cla8sltled as receivable withln one year are not amort18ed. Baslc financlal liabllltle8 Basic flnanclal liabllltles are initially recognlsed at transactlon price unle88 the arrangement constitute8 a financing transactlon, ￿ere the debt instruments are measured at the present value of the future paymants discounted at a market rate of interest Flnanclal Ilabllltie8 cl33sltied a8 payable withln one year are not am0￿Sed. Debt instruments are subsequently carried at amortl8ed cost, using the effective intere8t rate method. Trade creditors are obligatlons to pay for goods or servlce8 that have been acqulred In the ordlnary cour8e of op8ratlons from Suppllers. Amounts payable are clgsslfied a8 current IlabilltFes if payment Is due S￿h1n one year or le88. If not, they are presented as non current Ilabllltles. Trade credltor8 are recogn188d inStlally at transactlon prlce and 8ubsequ8ntly measured at amortlsed cost Uslng the effectlve Intere8t method. p) Critical accounllng estlmates and judgements In the appllcalion of the Charlty's accounting pollcies, the Trustees are required to make judgements, estlmates and assumptlon6 about the carying amount of asset8 and Ilabllits'eB thal are not readlly apparent from other sources. The estlmates and associated assumptions are based on hlstorical experience and other factors that are consldered to be relevant, Actual results may dlffer from these estimates. The estimates and underfying a88umptSon5 are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period In which the estimate is revised ￿ere the revision affects only that period, or Ihe perlod of the revSsion and future pertods where the revlslon affects both current and future perlods. 25 BRAIN INJURY MArrERS (NI) Company Llmited by Guarantse Notes to the Flnanclal Statements as at 31 March 2025 2 Incoma frorn donatlons and l•gacles Total Funds Totsl Funds 2026 2024 Unrestrlcted Restricted Donation8 43,139 43,139 43,139 43,139 23,702 23,702 The 2024 total income from donation and18gaci98 of £23, 702 was all unrestn'cted. 3 Incomo from Charltable Actlvlti•s Total Fund8 Total Funds 2025 2024 UnreStrfct￿ Rostrlctod CFNI Big Lottery Fund Nl: Reaching Out Supporting Big Lottery: Empowering Young p8ople Art6 Council of Nl Gart7eld Weston Ul8t8r Garden VSllage8 H8nry Smith University of Sheffield Edward Gosllng LFT Trust D'oyly Carte Statutory Funding Bentley Belfast Health and Soclal Care Trust P Harrlson TNCLF Awards for all Publlc Health Agency Dormant Funds RTE Toyshow Appeal Trust Donatlon Hallfax Other 8,500 88,134 81,790 29,500 20,000 12,000 46,500 93,395 21,865 15,000 93,396 21,B65 15,000 47,875 26,294 47,875 26,294 25,000 30,000 4,000 4,000 30,948 500 26,607 8,000 19,989 4,OIM) 30,948 600 26,607 8,000 19,989 24,823 8,000 33.200 3,264 17,050 17,050 9,602 7S.000 4,355 19,255 75,000 76,000 9,836 15,316 25,152 84,836 326,839 411,675 520,923 Thè 2024 total of £520, 923 was split £122,244 unrests7'Ct8d end £398,679 restricted. 26 BRAIN INJURY MATTERS (NI) Company Llmlted by Guarant80 Notes to thè Flnanclal Statements (cont) as at 31 March 2025 4 Incomo from Tradlng Actlvltle8 Total Fund8 Totsl Funds 2025 2024 Unrn81rlctsd Restrfct Fundraislng 38,843 38.843 38,843 38,843 7,672 Th9 2024 total of £T, 672 was all unr&strict8d. S Othar Incomlng r68ources Total Funds Total Fund3 2025 2024 Unrn$trl¢tsd Rostrlcted Bank Int•rn8t Roceivablo 209 330 The 2024 total 01£330 was all unr8Strtoted. 6 Results for the yoar The result8 for the year has been 8rrlved at aftor charging the followlng.. 2026 2024 Depreclatlon Audltor8 Remun8ratlon 11324 3,250 6,57 14,258 3,260 7 Analy819 of expendlture on charltablo actlvltl•8'. Total Fund• Total Funds 2025 2024 ￿nr￿trIC￿d Restrlcted Dlrect Costs (see Nots 9) Govern8nc8 Costs (see Nots 10) 126.289 28,138 300,803 16,097 426,072 44,236 666,848 19,028 The 2024 total of £575,876 was 8pItt £135,799 unrestrlctsd and £440,077 r88trictad. 8 Analy819 Ot eX￿ndIture on ralslng fvndg Total Fund8 Total Funds 2025 2024 Unrè8trlctad Ro$trlcted Fundrai31ng costs BRAJN INJURY MATTERS (NI) Company Llmlted by Guarantee Notsg to the Financlal Statam8nts (Gont) as at 31 March 2025 9 Analy919 of dlrqet Costs: Total 2026 Total FurKI8 2024 Unrn8tr1ctod Rostrlctsd Racruitment expense8 Heat and Ilght Telephone, prlntlng and stationery Repalrs Cleanlng and prem18og expen888 In8uranr Bank Inter8st and charg88 Staff tralnlng Sesglonal Counselllng Rent Project coJt8 Evaluation IT Costs Staff expens88 Wage8 and 5alarles Nallonal in&uranco P8n8lon cofjt Dgpr8cf8tton 88 4,091 8,083 68 4,651 10,278 10,612 8,220 11,637 432 13,737 1,954 430 4,317 560 2,195 3,828 6,571 98 823 5,680 3,772 10,208 3,199 7,027 8,871 823 0,880 27,380 98,199 23,588 87.991 43,148 113,606 897 12.588 2,100 5,280 2,763 40,237 156,384 4,993 13,848 6,645 8,197 14.888 8,023 196,601 18,839 14,842 12,324 426,072 10,041 285,775 17,497 20,487 14,259 556,848 125,269 300.803 10 Analyslo of governanco co•ts Chirltablo Actlvltle8 Total 2026 Total Fundg 2024 Audltor8' remunerallon Accountancy fees Governanca Legal and professlonal fea8 3,250 2.205 3.250 2,206 3,250 2,705 38,780 38,780 13,073 11 Ana￿18 ol •taff cojts: 2028 2024 Salarleg and Woge8 Employers Natlon81 In8urance Othor Pen8lon Costs 196.801 18,839 14,842 285,775 17,497 20,487 The averaga monthly numbér of employees was 7 (2024: 10) and th8 av8rage monthly number of ernployee8 during the year expressed as full Ume equiva18nts wa8 as follows (including c88ual and part Ilme stam.. 2025 Number 2024 Number 10 Charltsble acNvltle8 No employee has emolum8nts In excess of £60.000 {2024: 0). Remuneration received in the year by thè Charltys key management amounted to £58,000 (2024: £55,(KIo). 28 BRAIN INJURY mA￿ER8 (NII Company Llmltsd by Guaranteo Notes to the Financlal Statsments {cont a6 at 31 March 2025 The charlty TruBtee8 were not pald nor dld théy recelve any Other ￿nefItS from employmonl wlth the charlty In th8 y8ar {2024'. £nlll neither wer6 they r8imbur8ed e>pen8es Iluring tho year {2024.' £nlll. No th8rlty Trustèe rec81ved payment for profe631onal or other servlces supplled to the chaiity12024'. £nill. 12 Tanglble Flxed A68ets Flxtwu, Loasehold Ilttlngs and Offlce Improv8mqnts owlpmont oqulpment equlpmont COBL, A8 at 1 April 2024 Additlcfft8 As at 31 Ma￿h 2025 88.314 40,338 886 41,223 70,687 29,339 4.927 34,268 208,878 5,812 ,490 68.3 70,8 21 Depreclallon., As at 1 ApHI 2024 Charge lor the yoar As at 31 March 2025 45,369 6,785 51, 34 29.904 2,022 31,926 84,558 1,926 66,484 21,254 2,811 23,865 161,085 12,324 173,409 N&t Book Volue A5 at 31 March 2024 22,945 10.434 8,129 8,08S 47,593 AS at 31 March 2025 17,1 9,297 1,081 13 Dolknrs 2025 2024 Trade t)thr8 Othgr Debtorg and Accrued Income Propaymants 1e,938 4024 2.178 25, 40 3,972 4,3e6 2,182 14 Crndltor•; amounts falllng due wlthln on• y•8r 2025 2024 Trade Cr6dllors Other Tax85 and Soclal Seeurlty Co¥ts Accrual8 and Defgffed Incomg 38,292 3,588 42,171 43,021 3,496 13,1)04 59,520 eferr8d I A8 at 1 Aprll 2024 Resource8 d8f&rr8d durfng th8 year Amounts released from previou$ years As at 31 March 2025 38,017 18,0001 38,017 29 BRAIN INJURY MATTER8 (NI) Company Umlted by Guarantee Nots8 to the Flnanclal Statements (cont) as at 31 March 2025 16 Analy$ls of Movomonis In Fund8 Asat31 March 2025 Oponlng Balanco Incomo Expondlturg Transl•ryJ unr￿l¢tOd funds Genar81 funds - all fundi Rajtrlctad fvnd• Re&lrlct8d fiJnd8 - all funds 326.839 4,151 Total 143.469 16 Analy￿* al Mov•m•nt8 In R•strfcted Funds A•at31 MarGh 2026 o￿nIng 8alanc• InGome Exp•ndlture Tran•f•TB 81g Lott￿.. Empowerlng Young p•ople Arts Councll of Nl Garfield WeBtan Henry Smlfh Unlvernlty cl Shoffleld Bentt8y Stsbjlory Fundlng Domianl Fund8 Screwftx Othw D'oyly Carte P Hgrrf$on TNCLF Awardi for all BHSCT 6.280 1,102 93,395 21,886 15,000 47,876 26,294 500 30,948 17,050 (111,7301 121,8851 115,0001 143,300) 128,2941 1600) (30,948) (21,2011 13,065} 14,8581 14,0001 16,8101 12,1231 {26,S071 6,900 112.075 1,102 4,576 4,151 3,065 282 1,511 (2,3901 15,318 4,000 8,000 19,089 26,607 326,8 10,922 1,B11 17.888 9,810 23,9 BRAIN INJURY mA￿ER8 {NI) Company Limltgd by Guarantee Not09 to the Flnanclal Statements (cont) at 31 March 2025 17 Analys1$ ol n8t Hsets ljetwegn fun Unro•trlct•d Restrlctod funds funds 2025 2021 Total funds 2025 Total 2024 Tangbble ffxed a98èts Current assets Credltorn dug one year 41,081 188,427 141,878) 186,830 41,081 188,427 84,049 143,459 47,593 131,82T 69.520 119,900 42.171 142, 71> 18 Operatlng lea•e Gommltmont8 At 31 March 2026 thé Charlty had annual commllm•nts under non4ancellablb op8raUng1848èS a8 Now8: Land and bJlldlng8 (Xher 2025 2024 2025 2024 Wlthln 1 y&ar Be￿ve0n 2 and 8 year8 After more then 5 year8 Total 10,018 20,038 10,018 20,038 10,018 19 Rglat•d party tran8i¢tlons Thore wore no related pArty tran8arlion6 durlng the year <2024 £NIII. 20 Roconclllatlon ol nat cash movbrnant In fund• to nat cuh flow from op•ratlng a¢tlvltl•• 2025 2024 Nat n￿onI In fund8 Dgpr9clatlon ¢harg• Oe¢rea¥8 I Ilncrea89) In d8blors {Decrea5el I Inorea8e In Credllors 23,569 12,324 (14,640) 24,529 (23,2491 14,269 1,195 Ngt ¢aBh used In op8ratlng a¢tlv11199 31