IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07847589 2024-03-31 07847589 2025-03-31 07847589 2024-04-01 2025-03-31 07847589 2023-03-31 07847589 2023-04-01 2024-03-31 07847589 2024-03-31 07847589 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 07847589 ns15:PoundSterling 2024-04-01 2025-03-31 07847589 ns11:FRS102 2024-04-01 2025-03-31 07847589 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 07847589 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07847589 ns11:FullAccounts 2024-04-01 2025-03-31 07847589 ns11:CharitiesSORP 2024-04-01 2025-03-31 07847589 2 2024-04-01 2025-03-31 07847589 ns16:EnglandWales 2024-04-01 2025-03-31 07847589 ns11:RegisteredOffice 2024-04-01 2025-03-31 07847589 ns0:Trustee2 2024-04-01 2025-03-31 07847589 ns0:Trustee1 2024-04-01 2025-03-31 07847589 ns0:Trustee3 2024-04-01 2025-03-31 07847589 ns0:Trustee4 2024-04-01 2025-03-31 07847589 ns0:Trustee5 2024-04-01 2025-03-31 07847589 ns0:Activity8 2024-04-01 2025-03-31 07847589 ns0:Activity8 2023-04-01 2024-03-31 07847589 ns10:WithinOneYear 2025-03-31 07847589 ns10:WithinOneYear 2024-03-31 07847589 ns0:TotalUnrestrictedFunds 2025-03-31 07847589 ns10:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 07847589 ns10:ComputerEquipment 2024-04-01 2025-03-31 07847589 2 2024-04-01 2025-03-31 07847589 3 2024-04-01 2025-03-31 07847589 ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 07847589 ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 07847589 ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 07847589 ns10:ComputerEquipment 2024-03-31 07847589 ns10:ComputerEquipment 2025-03-31 07847589 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: 07847589 (England and Wales)

REGISTERED CHARITY NUMBER: 1147614

| Report of the Trustees and |

| Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Brain Injury Is Big |

| Brain Injury Is Big |

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Statement of Financial Position | 6 |

| Notes to the Financial Statements | 7 |  | to |  | 12

| Brain Injury Is Big (Registered number: 07847589) |

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purpose of the charity is the provision of advice, information and support to families and carers of people suffering from severe brain injuries.

The mission of the charity is to empower the severely brain injured and their families via support, understanding and a network of care.

Significant activities

The charity had a positive fund-raising year with funds received for a quiz aimed at the legal profession held in March 2024, but only received in April, a fund-raising Golf Day organised independently with the profits coming to us in October 2024, and a very successful fund-raising Ball organised by ourselves in November 2024.

The website is still being updated and the support helpline continues to be busy even though it was necessary to change our support number.

We continue to make use of various communication avenues to support this, with email, website and also the use of Zoom, Facetime and others.

Public benefit

The main activities of the charity in pursuit of its purposes have been:

- The provision of advice and emotional support via a website, forum and telephone call line.

- The provision of face to face advice for families and carers, via clinics in several care homes and hospitals in the South East.

- The provision of financial support to both Care Homes and individuals to fund capital items which would not otherwise be available (from local authority, or insurance funding) to improve the life of the severely brain injured or carers. These items include: Eye gaze machines, shower units, exercise cycles, head support straps, power units for wheelchairs and even travel costs for visiting a loved one in hospital.

The public benefit stems from both the advisory and emotional service that goes beyond anything provided by the NHS or local authorities, and the funding of items that would otherwise not be available to improve the lives of both the severely brain injured or their carers.

The trustees confirm they have discussed the issue of public benefit and are confident that the breadth and scope of the charity undertakes complies with Section 17 of the Charities Act 2011 and has due regard to the Charity Commission's general guidance on public benefit.

FINANCIAL REVIEW

Financial position

Brain Injury is Big started with the year with a healthy balance, allowing us to meet our reserve policy. Fundraising events raised £9,489 (2024: £3,792) and we also received gifts, donations and interest of £6,911 (2024: £954). Other expenditure for the year amounted to £9,351 (2024: £14,722) leaving a surplus for the year of £7,049 (2024: deficit of £9,976).

The closing cash balance is a healthy £44,143 which enables us to continue to support the requests for assistance.

| Brain Injury Is Big (Registered number: 07847589) |

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

The reserve policy is aimed at protecting the charity from a drop in annual income, so as to enable it to continue undertaking the fundamental work of providing advice, information and support to families and carers of people suffering from severe brain injuries. This includes the management of communication and support via website, telephone, social media and face to face - but falls short of continuing with the grant schemes. The reserve sum has been set at £15,000. This should sustain two years of activities. This reserve will be released at the point at which neither annual income nor the current account cover both the fundamental works and the grants - at this point grants will be stopped and the reserve used to fund the fundamental works.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The Trustees, who should also be directors of the company will manage the business of the charity. The Chairperson will be elected from amongst the trustees.

The minimum number of trustees will be 2, with an ideal of 5 - 7. Decisions will be taken by simple majority.

The trustees will have the power to appoint service providers and agencies. A trustee may act and be reimbursed as a service provider, although would lose the power to vote on matters effecting the selection, or work of that service provider.

The trustees will receive no remuneration for their role of trustee, although reasonable expenses in the pursuit of their responsibilities are chargeable.

The trustees will serve for a three year term, with re-election possible, on a repeated basis, via a simple vote of all trustees. Trustees may resign at any time, via a letter of resignation.

New trustees will be selected and appointed as required by the current trustees, following the guidance laid out by the Charity commission for england and Wales.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07847589 (England and Wales)

Registered Charity number

1147614

Registered office

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

Trustees

W A Collins

L Newman

A M D C L Wake

L J Redman

J A Taylor

| Brain Injury Is Big (Registered number: 07847589) |

Report of the Trustees

for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

A C Carpenter

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

Approved by order of the board of trustees on 3 November 2025 and signed on its behalf by:

L Newman - Trustee

Independent Examiner's Report to the Trustees of

Brain Injury Is Big

Independent examiner's report to the trustees of Brain Injury Is Big ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A C Carpenter

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

3 November 2025

| Brain Injury Is Big |

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31/3/25 |  | 31/3/24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 6,303 |  | 304 |

Other trading activities | 3 | 9,489 |  | 3,792 |

Investment income | 4 | 608 |  | 650 |

Total | 16,400 |  | 4,746 |

EXPENDITURE ON

Raising funds | 5 | 4,462 |  | 5,615 |

Charitable activities

Gifts to beneficiaries | 4,889 |  | 9,107 |

Total | 9,351 |  | 14,722 |

NET INCOME/(EXPENDITURE) | 7,049 |  | (9,976 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 37,023 |  | 46,999 |

TOTAL FUNDS CARRIED FORWARD | 44,072 |  | 37,023 |

| Brain Injury Is Big (Registered number: 07847589) |

Statement of Financial Position

31 March 2025

| 31/3/25 |  | 31/3/24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 11 | 1,040 |  | 4,146 |

Cash at bank | 44,143 |  | 33,987 |

45,183 |  | 38,133 |

CREDITORS |

Amounts falling due within one year | 12 | (1,111 | ) | (1,110 | )

NET CURRENT ASSETS | 44,072 |  | 37,023 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 44,072 |  | 37,023 |

NET ASSETS | 44,072 |  | 37,023 |

FUNDS | 13

Unrestricted funds | 44,072 |  | 37,023 |

TOTAL FUNDS | 44,072 |  | 37,023 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 3 November 2025 and were signed on its behalf by:

L Newman - Trustee

| Brain Injury Is Big |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | CHARITY STATUS

| The charity is a private company limited by guarantee, registered in England and Wales, and a registered charity in England and Wales. The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| Brain Injury Is Big meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Donations and legacies.

| Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

| Deferred income

| Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:

| - The donor specifies that the grant or donation must only be used in future accounting periods; or

| - The donor has imposed conditions which must be met before the charity has unconditional entitlement.

| Expenditure

| All expenditure is recognised once there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resource, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Charitable activities

| Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

| Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor ares, or per capita, staff costs by the time spent and other costs by their usage.

| Governance costs

| These include the costs attributable to the charity's compliance with constitutional and statutory requirements including accountancy, strategic management and trustee's meetings and reimbursed expenses.

| Brain Injury Is Big |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Website development

| The website development costs are stated in the balance sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Taxation

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

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Financial instruments

| Classification

| Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

| Recognition and measurement

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financial transaction. If an arrangement constitutes a financial transaction, the financial asset or liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

| Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

| Brain Injury Is Big |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | OTHER TRADING ACTIVITIES

| 31/3/25 |  | 31/3/24

£ | £ |

| Fundraising events | 9,489 |  | 3,792 |  |

4. | INVESTMENT INCOME

| 31/3/25 |  | 31/3/24

£ | £ |

| Deposit account interest | 608 |  | 650 |  |

5. | RAISING FUNDS

| Raising donations and legacies

| 31/3/25 |  | 31/3/24

£ | £ |

| Support costs | 4,462 |  | 5,615 |  |

6. | NET INCOME/(EXPENDITURE)

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

| 31/3/25 |  | 31/3/24

£ | £ |

| Other operating leases | 260 |  | 260 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 304 |

| Other trading activities | 3,792 |

| Investment income | 650 |

| Total | 4,746 |

| EXPENDITURE ON

| Raising funds | 5,615 |

| Charitable activities

| Gifts to beneficiaries | 9,107 |

| Brain Injury Is Big |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted

| fund

£ |

| Total | 14,722 |

| NET INCOME/(EXPENDITURE) | (9,976 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 46,999 |

| TOTAL FUNDS CARRIED FORWARD | 37,023 |

9. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| Cost

| At 1 April 2024 and 31 March 2025 | 7,790 |  |

| Amortisation

| At 1 April 2024 and 31 March 2025 | 7,790 |  |

| Net book value

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

10. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| Cost

| At 1 April 2024 and 31 March 2025 | 629 |  |

| Depreciation

| At 1 April 2024 and 31 March 2025 | 629 |  |

| Net book value

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| Brain Injury Is Big |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31/3/25 |  | 31/3/24

£ | £ |

| Other debtors | 1,040 |  | 4,146 |  |

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31/3/25 |  | 31/3/24

£ | £ |

| Accrued expenses | 1,111 |  | 1,110 |  |

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1/4/24 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 37,023 |  | 7,049 |  | 44,072 |  |

| TOTAL FUNDS | 37,023 |  | 7,049 |  | 44,072 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 16,400 |  | (9,351 | ) | 7,049 |  |

| TOTAL FUNDS | 16,400 |  | (9,351 | ) | 7,049 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1/4/23 |  | in funds |  | 31/3/24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 46,999 |  | (9,976 | ) | 37,023 |  |

| TOTAL FUNDS | 46,999 |  | (9,976 | ) | 37,023 |  |

| Brain Injury Is Big |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 4,746 |  | (14,722 | ) | (9,976 | ) |

| TOTAL FUNDS | 4,746 |  | (14,722 | ) | (9,976 | ) |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1/4/23 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 46,999 |  | (2,927 | ) | 44,072 |  |

| TOTAL FUNDS | 46,999 |  | (2,927 | ) | 44,072 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 21,146 |  | (24,073 | ) | (2,927 | ) |

| TOTAL FUNDS | 21,146 |  | (24,073 | ) | (2,927 | ) |

14. | RELATED PARTY DISCLOSURES

| Details of related party transactions are disclosed in Note 7 Trustees' remuneration and expenses.