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REGISTERED COMPANY NUMBER: 03260243 (England and Wales)
REGISTERED CHARITY NUMBER: 1093244














Trustees' Report and

Financial Statements for the Year Ended 31 December 2022

for

Brake

Brake






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Reference and Administrative Details 1

Trustees' Report 2 to 8

Report of the Independent Auditors 9 to 12

Statement of Financial Activities 13

Balance Sheet 14

Cash Flow Statement 15

Notes to the Cash Flow Statement 16

Notes to the Financial Statements 17 to 26

Brake

Reference and Administrative Details
for the Year Ended 31 December 2022



TRUSTEES J C B Bailey
S Christmas
R W Cuerden
K Gledhill (resigned 2/8/2023)
D S Sleightholme
C Linsell
J H Millar (resigned 10/10/2022)
N J Reed
F Senior (resigned 25/1/2022)
H L Gillan
N D Naran (appointed 18/1/2022)
P E Allen (appointed 1/6/2023)
S J Bradbury (appointed 1/6/2023)
M Byard (appointed 1/6/2023)
C L Haines (appointed 1/6/2023)


COMPANY SECRETARY R W Cuerden


REGISTERED OFFICE 3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS1 2EE


REGISTERED COMPANY
NUMBER
03260243 (England and Wales)


REGISTERED CHARITY
NUMBER
1093244


AUDITORS Haines Watts
Chartered Accountants &
Statutory Auditors
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS1 2EE


INTERIM CEO Ross Moorlock


KEY MANAGEMENT
PERSONNEL
Chris Linsell - Treasurer

Louise Robbins - Head of Finance
Scott Williams - Head of Programme
Delivery
Tracey Lister - Head of Service Delivery

Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022


The Trustees present their annual report together with the audited financial statements of the company for the year 1 January 2022 to 31 December 2022. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Since the company qualifies as a small company under section 383, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

OBJECTIVES AND ACTIVITIES
Objectives and aims
Brake is a registered charity and it works to: help people bereaved or physically injured by a sudden event through the provision of support services, so as to relieve their suffering; and to advance the education of the public in issues of road safety and environmentally friendly forms of transport with the objective of reducing death and injury on the roads and reducing damaging pollutions, particularly by:

a) promoting safe and environmentally friendly practices in relation to public road use;
b) conducting research into ways to make the roads safer and to enable environmentally sustainable transport choices and disseminating such research.

Our vision is a world with zero road harm where we can all move in a safe and healthy way, as part of our normal day.

Brake advises Government departments on matters relating to road safety and care for people bereaved or physically injured by a sudden event; and works to achieve evidenced based action by all to achieve safe and healthy mobility. Our projects include delivery of awareness raising and educational resources and events and training for various audiences including professionals such as at-work drivers, educators and young people and civil society as a whole. Brake delivers the National Road Victim Service which provides support for people affected by road crashes and advises other professionals working with them, such as the police.

Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

The Trustees are satisfied that the charity continues to meet the required public benefit test through its objectives and activities.

Volunteers
Brake benefits enormously from our support from volunteers, who engage with the charity through fundraising but also through awareness raising in their communities.


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022

ACHIEVEMENT AND PERFORMANCE
Introduction
Brake believe that safe and healthy mobility is everyone's human right wherever we are; in cities, towns, villages or moving between places.

A death or serious injury on roads should be a rare and unusual event.

But sadly, today's reality is that 5 people die on the UK's roads every day, and more than 15 times as many people are seriously injured.

Being able to move around our communities, and between places, without fear of death and injury, and in ways that are good for our health and the planet, is everyone's concern. The Department for Transport's 2022 road casualty statistics show that 1,711 people died on Britain's roads in 2022 - a 10% increase since 2021 and back to pre-pandemic levels. A further 28,031 people suffered serious injuries - up 8% since 2021. These aren't just numbers. We're talking about children and young people, parents, partners, siblings, and grandparents.

These deaths and injuries are preventable, and they have to stop.

We continue to campaign for evidence-based policies and investments to enable everyone to have access to safe and healthy mobility. We work with schools and families, communities and companies to champion the cause of road safety and raise awareness of key road safety issues. We coordinate Road Safety Week, the UK's biggest annual road safety campaign, and we help organisations that employ people who drive for work to manage work-related road risk.

While people continue to die and suffer catastrophic injury on the UK's roads, Brake will also continue to do everything we can to support road crash victims.

Support for adults and children who have been bereaved or suffered catastrophic injury in a crash is an essential humanitarian response. Expansion of our National Road Victim Service in 2022 enabled us to support more than 1,300 families affected by bereavement and catastrophic injuries, including the provision of enhanced face to face support, provided by our growing team of local caseworkers operating in communities across the UK.

Thank you to everyone who has worked with us in 2022, from our volunteers and the emergency services to our corporate partners and Government decision-makers - our efforts would not succeed without your support.

In April 2023, after 29 years in role, Brake's founder Mary Williams OBE retired from her role as Chief Executive at Brake. Brake is where it is today because of Mary and all at the charity recognise and thank her for that.

Ross Moorlock
Interim Chief Executive


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022


ACHIEVEMENT AND PERFORMANCE
Some highlights of 2022
Brake's Kids Walk
In June more than 90,000 kids took to the streets around their schools to raise awareness of the need for safer journeys, as 40 children are killed or injured every day on UK roads.

Children aged between four and 11 from 600 schools across the UK took part in Brake's Kids Walk with Shaun the Sheep. The national project, run by Brake in partnership with insurance group esure and with support from Aardman, sees Shaun and his flock help youngsters learn key road safety messages and call on grown-ups to make roads safer so more children can enjoy the health and planet-saving benefits of walking or wheeling to school.

National Road Victim Service expansion
The National Road Victim Service, run by Brake, is the only national provider of a trauma-informed, specialist case-managed care service specifically developed to enable coping, and meet welfare and wellbeing goals, of bereaved and catastrophically injured road victims. The service expanded in 2022, with the addition of more than 15 new specialist local caseworker roles offering face to face support to road victims in communities across England, Wales and Scotland. These professional caseworkers have expertise in helping victims suffering shock, turmoil, devastation, and many life challenges as a result of crashes. In 2022 more than 1,300 road victims were provided with specialist support by Brake's National Road Victim Service.

Since it was set up in 1996, Brake's National Road Victim Service has helped more than 50,000 victims across the UK through provision of vital information and caseworker care. All police forces across the UK distribute National Road Victim Service information to road victim families and the service works in close partnership with police Family Liaison Officers across the UK.

Road Safety Week - Safe Roads for All
National Road Safety Week, our flagship awareness raising event, took place in November 2022, and had an estimated reach of 6.8 million people and was themed Safe Roads for All. Across the week, we gave people ideas for how they could move, think, watch, teach, save lives and support people affected by road crashes, all while imagining a future where no one is killed or injured on a road. Throughout the week we emphasised the importance of everyone following the changes to the Highway Code, introduced in January 2022, to protect people more at risk on our roads, such as those on foot and bicycle.


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022

FINANCIAL REVIEW
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Funding and financial review
Brake continues to be funded by a mixed income stream of corporate giving, sponsorships, community fundraising, grants, and some limited trading (for example selling seats at our annual fleet awards).

We are continuing to work to generate more support from all income streams to enable growth. Brake has an enviable history of counting its pennies carefully. Through a process of strict financial control, we finished 2022 with a reasonable reserve level giving us the vital protection we need to operate in these challenging times, but also times of opportunity and importance of our cause.

We are continuing to exercise strict financial control to manage reserve levels, while also recognising that the charity must invest to develop, within safe use of reserves.

Our expenditure on all aspects of our work is reviewed monthly in line with agreed parameters, including protection of any restricted funds for specific activities.

We undertake this work through a committee inclusive of senior staff and Board members, inclusive of the Chief Executive, Head of Finance, and Treasurer.

Brake focuses the bulk of its unrestricted fundraising efforts on two key income streams: corporate fundraising and community fundraising.

In 2022, our income streams included unrestricted corporate and community fundraising, and grant income, mainly from statutory sources.

We do not work with any professional fundraisers.

Brake ensures it conforms to all recognised fundraising standards. We are a member of the Fundraising Regulator and the institute of Fundraising in the UK. Brake has a six-point Fundraising Promise that it abides by as follows:

o We are committed to high standards
o We are honest and open
o We are clear
o We are respectful
o We are fair and reasonable
o We are accountable

Our fundraising complaints policy is available through our website and on request to members of the public. This policy clearly states the steps we will take, should we receive a complaint about our fundraising practices. These steps include external investigation should it become necessary. To date, Brake has never received a complaint about its fundraising practices.

We recognise that due to the nature of our work, it is inevitable that our fundraisers will come into contact with people who are vulnerable and not able to make informed decisions about their giving. Brake has a vulnerable supporters policy in place to help our fundraisers identify vulnerable people and to give them guidance on how to manage situations as they arise.


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022

Additionally, we follow all current data protection laws and implement changes to our administration systems as and when legislation changes, to ensure the protection of the public, including vulnerable people, from unreasonable intrusion on a person's privacy, unreasonably persistent approaches or undue pressure to give.We do not buy or sell data, including contact lists, nor do we 'cold call' members of the public to request money. Additionally, Brake abides by strict confidentiality practices in relation to users of our National Road Victim Service. Individuals being supported through our service are never approached for donations at any point during the time they are receiving support through the service.

Reserves policy
Under normal circumstances it is the desired policy of the board to have unrestricted funds to cover a minimum six months' overheads. Brake exceeded this at the end of 2022.

Our fabulous fundraisers
A HUGE THANK YOU to all our fundraisers and volunteers who helped fund and support the charity in 2022. More than 300 fabulous fundraisers took part in fundraising events and gave donations to raise vital funds to support our work. Between them, they raised more than £275,000. Many more volunteers gave their time to help us by promoting road safety in their communities.

Our corporate partners
Funding from corporate organisations continues to make up a large amount of our overall charity income. We are grateful to all those organisations who partner with us to help achieve a common goal of reducing the number of deaths and serious injuries on our roads. The support of our corporate partners often extends beyond financial contributions, and we are particularly thankful for all those that donate their time and expertise to help further the cause of road safety. Above all else, the contributions of our partners ensure that we can offer the help and support so vitally needed for families to piece their lives back together following a road crash.

Our corporate partners enable us to deliver key campaigns and engagement projects, including our Kids Walk, Global Fleet Champions and Road Safety Week. These projects and campaigns contribute hugely to the narrative of road safety messaging in the UK, and we are delighted to have corporate partners to work with us on these initiatives. Thank you to all our corporate supporters who help make roads and communities safer, both in the UK and worldwide.

Grants and statutory funding
We have continued to work alongside statutory bodies and are grateful to have received grants in 2022. This includes funding from a number of statutory bodies for our National Road Victim Service, with particular thanks to the Department for Transport and the Scottish Government, both of whom grant aided the National Road Victim Service in 2022.

We greatly appreciate all the support we have received throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company is registered as a charitable company limited by guarantee and its governing document is its Memorandum and Articles of Association as amended on 18 May 2002 and 8 December 2008. The Board of Trustees shall be composed of no fewer than three Trustees

Method of appointment or election of Trustees
Any person interested in becoming a Trustee of Brake, when there is a vacancy, will have an interview with at least two existing Trustees and the Chief Executive. This interview will ascertain the proposed Trustee's skills and experience in relation to the needs of Brake and the Board of Trustees. Should the interview be successful, the Trustees and Chief Executive will then make a recommendation to the Board of Trustees. Appointment of the new Trustee will be subject to a majority agreement of the existing Board and be dependent solely upon the needs of the Board for supplementary membership notwithstanding the personal attributes of the applicant.

The maximum number of Trustees of Brake shall be determined by the charity. Until so fixed, there shall be no maximum number and the minimum number shall be three.


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022


STRUCTURE, GOVERNANCE AND MANAGEMENT
Policies adopted for the induction and training of Trustees
Upon appointment Trustees receive an induction pack. This pack includes the charity's main governance documents and details of Trustees' responsibilities as well as documents relating to Brake's vision, strategy and finances. New Trustees are also invited to attend Brake conferences and events to gain a better understanding of the charity's work and road safety issues in general.

Pay policy for senior staff
The Board of Trustees is required to approve any recruitment, or proposed change in remuneration package that offers a remuneration package above £40,000, and all salaries must be constrained to a degree that they do not exceed our agreed salary brackets for our grades of staff, as outlined in our Staff Handbook.

Administration
In 2020 Brake launched a new four-year strategy (2020-2023) laying out our vision, mission, values, strategic aims and objectives. Part of this strategy is to continue with a careful and cautious approach to managing finances, in order to provide a stable base for continuing to deliver and grow our services and projects in furtherance of our vision.

Risk management
Our risk assessment and risk management processes are consistent with good management practice. We benchmark these against industry standards. Risk can be defined as the combination of the probability of an event and its consequences. Risks can be positive and relate to the taking of opportunities and can be negative and relate to undesirable outcomes. Brake is risk averse when it comes to the protection of our reputation and the safety of our people and will take managed risks with respect to investing in our work and in developing the organisation to have greater impact.

The charity's Trustees have given consideration to the major risks to which Brake is exposed and satisfied themselves that systems or procedures are in place to manage those risks. Brake classifies risk within the following categories - operational, financial, governance, people, reputational and legislation. Statutory responsibility for the management and control of Brake rests with the Board of Trustees. The Trustees delegate day-to-day risk management to the chief executive and the senior leadership team and hold them to account for ensuring that the right processes are in place to fulfil their statutory role. Trustees have processes in place to ensure that the senior leadership team has accurately assessed the risks and their consequences, that identified risks are being monitored and managed, that policies and procedures are in place and that the risk register is reviewed regularly. Brake complies with all existing data protection legislation.

PLANS FOR FUTURE PERIODS
Future developments
2023 is the final year of our current four-year strategy to campaign, engage and support road victims.

Our priorities in 2023 include the delivery of a national conference to showcase the need for specialist support following a road crash, and further expansion and development of the National Road Victim Service to extend support to even more road victims across the UK.

We will continue to engage Government in the importance of a Safe System approach to road safety, that delivers evidenced solutions, and will continue to campaign on important issues, including the introduction of a progressive licencing system and 20mph speed limits around schools and in communities and on urban roads.

We will work to grow our education and awareness raising project outcomes, including Road Safety Week, Beep Beep! Day and Kids Walk and our work with fleet managers celebrating best practice through our UK Fleet Champions Awards.

Attention will also turn to setting the strategy for a new strategic period for the charity in 2024.


Brake (Registered number: 03260243)

Trustees' Report
for the Year Ended 31 December 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees (who are also the directors of Brake for the purposes of company law and also form the members of Brake as well) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The Trustees, directors and members of Brake are now all the same people.

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:

- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.


AUDITORS

The auditors, Haines Watts, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 18 October 2023 and signed on its behalf by:





D S Sleightholme - Trustee

Report of the Independent Auditors to the Members of
Brake

Opinion
We have audited the financial statements of Brake (the 'charitable company') for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Trustees' Report has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Brake


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the trustees' Report.

Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Brake


Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the charity through discussions with trustees and other management; and from our commercial knowledge and experience of the charity sector
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment and health and safety legislation;
- we assessed the extent of compliance with laws and regulations identified above through making enquiries of management; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit

We assessed the susceptibility of the charity's financial statements to misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
- understanding the design of the charity's remuneration policies.

To address the risk of fraud through management bias and override of controls, including the impact on revenue recognition we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 3 were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions; and
- the use of data analytics to identify transactions requiring further investigation.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosure to underlying supporting documentation;
- reading the minutes of meetings of the trustees; and
- enquiring of management as to actual and potential litigation and claims

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

Report of the Independent Auditors to the Members of
Brake


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Matthew Barton BA (Hons) FCA CTA (Senior Statutory Auditor)
for and on behalf of Haines Watts
Chartered Accountants &
Statutory Auditors
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS1 2EE

26 October 2023

Brake

Statement of Financial Activities
for the Year Ended 31 December 2022

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities 6
Road Safety Activities 64,599 251,201 315,800 297,246
Victim Support Activities 287,516 633,769 921,285 494,010
Sudden Activities 9,905 - 9,905 502,093

Other trading activities 4 435,593 - 435,593 451,465
Investment income 5 2,698 - 2,698 1,601
Total 800,311 884,970 1,685,281 1,746,415

EXPENDITURE ON
Charitable activities 7
Fundraising expenses 286,451 - 286,451 195,160
Road Safety Activities 177,663 251,201 428,864 262,090
Victim Support Activities 447,678 543,332 991,010 510,302
Sudden Activities 7,521 - 7,521 476,301
Total 919,313 794,533 1,713,846 1,443,853

NET INCOME/(EXPENDITURE) (119,002 ) 90,437 (28,565 ) 302,562


RECONCILIATION OF FUNDS
Total funds brought forward 1,000,710 36,716 1,037,426 734,864

TOTAL FUNDS CARRIED FORWARD 881,708 127,153 1,008,861 1,037,426

Brake (Registered number: 03260243)

Balance Sheet
31 December 2022

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 14 15,570 - 15,570 11,461

CURRENT ASSETS
Debtors 15 340,312 - 340,312 154,736
Cash at bank and in hand 835,367 127,153 962,520 1,312,701
1,175,679 127,153 1,302,832 1,467,437

CREDITORS
Amounts falling due within one year 16 (309,541 ) - (309,541 ) (441,472 )

NET CURRENT ASSETS 866,138 127,153 993,291 1,025,965

TOTAL ASSETS LESS CURRENT
LIABILITIES

881,708

127,153

1,008,861

1,037,426

NET ASSETS 881,708 127,153 1,008,861 1,037,426
FUNDS 18
Unrestricted funds 881,708 1,000,710
Restricted funds 127,153 36,716
TOTAL FUNDS 1,008,861 1,037,426

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 18 October 2023 and were signed on its behalf by:





D S Sleightholme - Trustee





R W Cuerden - Trustee

Brake

Cash Flow Statement
for the Year Ended 31 December 2022

2022 2021
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (338,076 ) 210,389
Net cash (used in)/provided by operating activities (338,076 ) 210,389

Cash flows from investing activities
Purchase of tangible fixed assets (14,803 ) (2,319 )
Interest received 2,698 1,601
Net cash used in investing activities (12,105 ) (718 )

Change in cash and cash equivalents
in the reporting period

(350,181

)

209,671
Cash and cash equivalents at the
beginning of the reporting period

1,312,701

1,103,030
Cash and cash equivalents at the end
of the reporting period

962,520

1,312,701

Brake

Notes to the Cash Flow Statement
for the Year Ended 31 December 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2022 2021
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(28,565

)

302,562
Adjustments for:
Depreciation charges 10,694 8,640
Interest received (2,698 ) (1,601 )
Increase in debtors (185,576 ) (38,500 )
Decrease in creditors (131,931 ) (60,712 )
Net cash (used in)/provided by operations (338,076 ) 210,389


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/1/22 Cash flow At 31/12/22
£    £    £   
Net cash
Cash at bank and in hand 1,312,701 (350,181 ) 962,520
1,312,701 (350,181 ) 962,520
Total 1,312,701 (350,181 ) 962,520

Brake

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. GENERAL INFORMATION

Brake is a charity, limited by guarantee, incorporated in England and Wales registered at 3rd Floor, 56 Wellington Street, Leeds, West Yorkshire, LS1 2EE under company registered number 03260243 and charity registered number 1093244. The principal place of business is 38 Lion Chambers, John William Street, Huddersfield, HD1 1ES.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Company status
The company is a company limited by guarantee. Each of the members of the charity have each undertaken to contribute a maximum of £10 to the assets of the company in the event of the same being wound up while he or she is a member or within twelve months of them ceasing to be a member.

Going concern
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget, in making their assessment. Based on these assessments and the current resources available, the Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalized and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters.


Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued

Expenditure
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Office Equipment - 10-20% straight line
Computer equipment - 33% Straight Line

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Operating leases
Rentals under operating leases are charged to the Statement of financial activities incorporating income and expenditure account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at Bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued

Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities incorporating income and expenditure account over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities incorporating income and expenditure account as the related expenditure is incurred.

Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Concessionary loans
Concessionary loans made to other public benefit entities are measured at cost less impairment.

3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Preparation of the financial statements required management to make significant judgments and estimates. The items in the financial statements where these key judgements and estimates have been made include deferred income.

4. OTHER TRADING ACTIVITIES
2022 2021
£    £   
Community donations 275,482 266,610
Corporate donations 160,111 184,855
435,593 451,465

5. INVESTMENT INCOME
2022 2021
£    £   
Deposit account interest 2,698 1,601


Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

6. INCOME FROM CHARITABLE ACTIVITIES
2022 2021
Road Victim
Safety Support Sudden Total Total
Activities Activities Activities activities activities
£    £    £    £    £   
Road safety activities 315,800 - - 315,800 297,245
Victim support activities - 921,285 9,905 931,190 996,104
315,800 921,285 9,905 1,246,990 1,293,349

During the year income totalling £607,771 (2021: £797,691) was received in the form of grants by the government and government associated bodies.

Government Grants Purpose
Department for Transport Support for the National Road Victim Service and Road
Safety Week
Scottish Government Support for the National Road Victim Service
Foreign, Commonwealth and
Development Office

Support for the National Road Victim Service
Police and Crime Commissioners Support for the National Road Victim Service

7. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
£    £    £   
Fundraising expenses 180,437 106,014 286,451
Road Safety Activities 339,409 89,455 428,864
Victim Support Activities 749,639 241,371 991,010
Sudden Activities 7,521 - 7,521
1,277,006 436,840 1,713,846

8. DIRECT COSTS OF CHARITABLE ACTIVITIES
2022 2021
£    £   
Staff costs 1,064,527 851,213
Community fundraising 10,235 11,199
Corporate fundraising 1,454 9,987
Campaigns 466 1,190
Support literature 3,484 10,705
Helpline costs 1,202 6,928
Sudden 6,523 66,934
Road Safety Week 15,768 17,359
Community events 21,411 18,945
Research costs 384 5,045
Professional engagement 63,400 11,586
WEB LED 28 2,837
Caseworker 88,124 53,295
1,277,006 1,067,223

Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

9. SUPPORT COSTS
Management
£   
Fundraising expenses 106,014
Road Safety Activities 89,455
Victim Support Activities 241,371
436,840

Support costs, included in the above, are as follows:
2022 2021
Road Victim
Fundraising Safety Support Total Total
expenses Activities Activities activities activities
£    £    £    £    £   
Wages 54,241 45,769 123,497 223,507 209,752
Social security 3,140 2,650 7,149 12,939 9,068
Pensions 6,760 5,704 15,389 27,853 27,889
Premises and other costs 26,264 22,161 59,797 108,222 89,407
Telephone & IT 12,448 10,503 28,341 51,292 32,705
Auditors' remuneration 1,607 1,356 3,659 6,622 7,809
Accountancy fees 1,554 1,312 3,539 6,405 -
106,014 89,455 241,371 436,840 376,630

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£    £   
Depreciation - owned assets 10,694 8,640

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.



Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

12. STAFF COSTS
2022 2021
£    £   
Wages and salaries 1,183,886 981,162
Social security costs 91,602 66,030
Other pension costs 53,338 50,730
1,328,826 1,097,922

The average monthly number of employees during the year was as follows:

2022 2021
Employees 36 28

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2022 2021
£60,001 - £70,000 2 2

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Road Safety Activities 61,166 236,080 297,246
Victim Support Activities 260,888 233,122 494,010
Sudden Activities - 502,093 502,093

Other trading activities 451,466 (1 ) 451,465
Investment income 1,601 - 1,601
Total 775,121 971,294 1,746,415

EXPENDITURE ON
Charitable activities
Fundraising expenses 195,160 - 195,160
Road Safety Activities 26,010 236,080 262,090
Victim Support Activities 250,637 259,665 510,302
Sudden Activities - 476,301 476,301
Total 471,807 972,046 1,443,853

NET INCOME/(EXPENDITURE) 303,314 (752 ) 302,562


RECONCILIATION OF FUNDS
Total funds brought forward 697,396 37,468 734,864

TOTAL FUNDS CARRIED FORWARD 1,000,710 36,716 1,037,426

Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

14. TANGIBLE FIXED ASSETS
Office Computer
Equipment equipment Totals
£    £    £   
COST
At 1 January 2022 18,506 49,242 67,748
Additions - 14,803 14,803
At 31 December 2022 18,506 64,045 82,551
DEPRECIATION
At 1 January 2022 12,262 44,025 56,287
Charge for year 1,801 8,893 10,694
At 31 December 2022 14,063 52,918 66,981
NET BOOK VALUE
At 31 December 2022 4,443 11,127 15,570
At 31 December 2021 6,244 5,217 11,461

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 214,066 72,168
Other debtors 9,338 5,392
Prepayments and accrued income 116,908 77,176
340,312 154,736

Included within other debtors is a concessionary loan amount due from Brake New Zealand of £9,288 (2021: £5,392). No interest is charged on this concessionary loan and Brake may demand repayment at any time.

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 56,455 50,832
Social security and other taxes 22,923 18,142
VAT 22,804 19,598
Other creditors 2 4,104
Accruals and deferred income 207,357 348,796
309,541 441,472

Deferred income within the accounts relates to items of income relating to a future period.


Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2022 2021
£    £   
Within one year 46,232 46,203
Between one and five years 67,500 115,308
113,732 161,511

18. MOVEMENT IN FUNDS
Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 1,000,710 (119,002 ) 881,708

Restricted funds
N Yorks Case Worker - 13,954 13,954
Helpline - 11,924 11,924
IRVA Warwick - 8,383 8,383
NRVS Helpline PCC grant/sponsors 36,716 (31,955 ) 4,761
PI Caseworkers - 88,131 88,131
36,716 90,437 127,153
TOTAL FUNDS 1,037,426 (28,565 ) 1,008,861

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 800,311 (919,313 ) (119,002 )

Restricted funds
Annual Reception 11,068 (11,068 ) -
N Yorks Case Worker 37,897 (23,943 ) 13,954
FLO 11,068 (11,068 ) -
Helpline 72,375 (60,451 ) 11,924
IRVA Warwick 47,158 (38,775 ) 8,383
NRVS Helpline PCC grant/sponsors 52,200 (84,155 ) (31,955 )
PI Caseworkers 339,552 (251,421 ) 88,131
NRVS Scotland 84,587 (84,587 ) -
RSW Grants DFT 62,345 (62,345 ) -
Road Safety Week 77,326 (77,326 ) -
Fleet Awards 74,348 (74,348 ) -
YFB Toyota 7,867 (7,867 ) -
YFB Project 24 7,179 (7,179 ) -
884,970 (794,533 ) 90,437
TOTAL FUNDS 1,685,281 (1,713,846 ) (28,565 )

Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

18. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds

Net
movement At
At 1/1/21 in funds 31/12/21
£    £    £   
Unrestricted funds
General fund 697,396 303,314 1,000,710

Restricted funds
NRVS Helpline PCC grant/sponsors 37,468 (752 ) 36,716

TOTAL FUNDS 734,864 302,562 1,037,426

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 775,121 (471,807 ) 303,314

Restricted funds
Arval E Learning 7,605 (7,605 ) -
Beep Beep 1,261 (1,261 ) -
Campaigns LED Grant 21,522 (21,522 ) -
DFT Curriculum H&M Grant 2,500 (2,500 ) -
Research Reports, DLG 11,246 (11,246 ) -
GFC Sponsorship 12,600 (12,600 ) -
GFC Webinars 9,060 (9,060 ) -
YFB War/Other (2,077 ) 2,077 -
FLO 23,246 (23,246 ) -
Helpline 136,566 (136,566 ) -
IRVA Warwick 41,012 (41,012 ) -
NRVS Other Packs/Sponsors 21,001 (21,001 ) -
NRVS Helpline PCC grant/sponsors 38,000 (38,752 ) (752 )
Case Worker Model 10,013 (10,013 ) -
PI Caseworkers (36,716 ) 36,716 -
Sudden DHSC 254,003 (254,003 ) -
RSW Grants DFT 74,499 (74,499 ) -
Road Safety Week 77,540 (77,540 ) -
Fleet Awards 16,976 (16,976 ) -
Sudden Lottery/Barclays 165,079 (165,079 ) -
Sudden Other 46,984 (46,984 ) -
Sudden Resources 10,651 (10,651 ) -
Sudden Sponsorship 25,375 (25,375 ) -
CAV DG Cities 3,348 (3,348 ) -
971,294 (972,046 ) (752 )
TOTAL FUNDS 1,746,415 (1,443,853 ) 302,562

Brake

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

19. EMPLOYEE BENEFIT OBLIGATIONS

The charitable company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable by the charitable company to the fund and amounted to £53,339 (2021 - £50,730). Contributions totalling £257 (2021 - £4,102) were payable to the fund at the balance sheet date and are included in creditors.

20. RELATED PARTY DISCLOSURES

During the year transactions with Brake (New Zealand) occurred whereby Brake UK paid Brake (New Zealand) an amount totalling £75,062 (2021: £75,068) to cover the cost of New Zealand based staff assisting Brake UK.

As at 31 December 2022 the balance sheet contains a concessionary loan due from Brake (New Zealand) totalling £9,288 (2021: £5,392). The loan is interest free and repayable on demand from Brake.