The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Brain Injury Matters was formally established in July 2013 as an independent regional third sector organisation. Led by a multidisciplinary team, Brain Injury Matters provides direct benefit through the development and provision of a range of innovative, evidence-informed and human rights-based services to children, adults, families and carers affected by Acquired Brain Injury (ABI). The aim is to support people resident in Northern Ireland to meaningfully participate and engage in society. As set out in our strategy ‘Looking to the Future 2023–2026’, our vision and mission is to support, promote and advocate on behalf of all those impacted by ABI to rebuild their lives and live beyond ABI.
The current strategic plan continued through 2025-26 and remains in effect until the end of 2026. It was also a year of significant organisational change: a reduced staff team delivered services across the year while a new operational and financial infrastructure was put in place, the charity's reserves position strengthened considerably, and preparatory work began on both a new strategic plan for 2027–2030 built around a Northern Ireland-specific, co-produced adaptation of an established service.
Public Benefit
Our objectives are to advance education concerning brain injuries among people in Northern Ireland and to benefit those affected, by:
Providing facilities and services including Arts, Sports, Education and Therapy, designed to rehabilitate and benefit those who have suffered an ABI, and to counsel and otherwise assist their relatives, dependents and friends.
Educating the public and promoting knowledge around the impact of brain injury and its effects, and the challenges experienced by brain injured people and their families.
Our purpose leads to a range of benefits for all those impacted by brain injury, including improved mental, emotional, and physical wellbeing; stronger social inclusion; greater independence; enhanced quality of life; and decreased reliance on other health and social care services.
The Trustees have had due regard to Charity Commission guidance on public benefit in producing this report. Brain Injury Matters purposes are not harmful and where there is private benefit, it is incidental, including a sense of well-being experienced by those who volunteer and as appropriate, training delivered to enable volunteers (e.g., Charity Directors and centre volunteers) to effectively carry out their roles in delivering public benefit.
Summary: Achievement and Performance
Brain Injury Matters continued to deliver services through a hybrid model of in-person and virtual engagement across 2025–26, in line with our values of Respect, Integrity and Inclusion and allowed us to reach beneficiaries across diverse geographic areas of need.
Overview of Services
Children & Youth Services: Tailored support for children and young people and their families, including emotional wellbeing support, peer connection and advocacy.
Adult Services: Programmes including arts, sport, and counselling, supporting recovery, connection and confidence.
Advocacy: One-to-one support for children, young people, adults and carers navigating health, education, housing and benefits systems.
Training & Influence: Co-designed training and policy input, supporting inclusion and awareness of ABI across sectors.
Strategic Progress
2025–26 was the final year of our 2023–2026 strategic plan, ‘Looking to the Future’. Work has begun on developing the next strategic plan, covering 2027–2030, informed directly by external evaluation findings from internal and external evaluations and by the co-production process now underway with stakeholders across Northern Ireland.
Service development: Continued development of an integrated children and youth service delivered across all five Health and Social Care Trust areas.
Influencing: The Northern Ireland Acquired Brain Injury Forum (NIABIF), chaired by our Chief Executive, was formally launched at Parliament Buildings, Stormont on 19 May 2025 during Action for Brain Injury Week, officiated by Mike Nesbitt MLA, Minister of Health.
Organisational development: Implementation of a Salesforce case management system, the charity's first, and now supporting outcome tracking and referral management across services.
Children & Youth Services
Children & Youth Services adopts a trauma-informed and family-centred approach, with an emphasis on empowerment and system navigation. The service is delivered across all five Health and Social Care Trust areas, reflecting the absence of an equivalent service in most Trusts.
Over the most recent reporting period, the service delivered:
645 wellbeing-related contacts, totaling 239.9 hours. A “wellbeing contact” includes listening visits, one-to-one psychoeducation and guidance on navigating systems such as health and education, delivered at home, in school, in the community, or online.
Three Coffee and Connect sessions: a relaxed, peer-led drop-in offering emotional support and shared experience for families and carers.
104 professional meetings, including school-specific sessions, supporting families, young people, parents/carers, siblings and others.
Over half of referrals continued to come from Health & Social Care Trust partners, including paediatric wards, emergency departments, clinical psychology, social work and allied health professionals; around a quarter came directly from families, with the remainder from educational or community organisations.
Outcomes
Independent external evaluation of the Youth Empowerment Programme, covering the final 15-month period of the grant (January 2025 – March 2026), found:
A 15–25% reduction in emotional, conduct and peer difficulties, measured using the Strengths and Difficulties Questionnaire, with emotional symptoms showing up to a 37.5% reduction.
A 15–30% increase in young people's confidence, self-advocacy and emotional self-care, and a 12.5–25% increase in confidence navigating services, measured using the Youth Empowerment Scale.
A 20–25% improvement in family empowerment and ability to navigate services, measured using the Family Empowerment Scale.
73% of families achieving or making measurable progress towards co-produced goals, mapped to the World Health Organisation's International Classification of Functioning framework.
99% of families said they would recommend the programme to another family in a similar situation.
Across the full three-year Youth Empowerment Programme, the Advocacy Service grew from a small pilot to supporting over 764 people, reflecting the scale of unmet need for support in navigating benefits, education, housing and health systems following a child's brain injury.
Key developments
The Children and Youth Service and Advocacy Service were integrated into a more unified support model, a change recommended by external evaluation to improve coordination and sustainability.
Work began, in partnership with the University of Exeter, on adapting TOPS-UK an internationally recognised, evidence-based programme for delivery to families of teenagers with ABI in Northern Ireland. This includes a structured series of focus groups and co-design workshops with parents and carers.
Two new Children and Youth Practitioners joined the team in September 2025, both bringing postgraduate psychology backgrounds.
Referral and caseload activity
Referral records show 11 new referrals to Children & Youth Services between April 2025 and March 2026, against an active caseload of 34 children and young people at year end. Two young people were discharged from the service during the year. This referral count is a measure of new intake during the year and sits alongside, rather than replaces, the 42 families directly supported through wellbeing and advocacy contacts described above, which include both new and continuing families.
Challenges
Staffing transitions during the year affected the depth and consistency of support the service aims to provide and reinforced how heavily families rely on continuity of relationship with individual practitioners.
Demand for advocacy support remained high following the end of Carers Matter funding in August 2024, with staff absorbing additional casework to maintain continuity for existing families, underlining the case for secure, recurrent funding.
The Peer Mentoring strand proved difficult to sustain given the geography of Northern Ireland and the demands on young people's time and was formally replaced with expanded advocacy support.
Adult Services
Adult Services delivers Arts, Sports and Counselling programmes, and adult advocacy support, guided by the Royal College of Physicians Guidelines on ABI and Stroke, the UN Convention on the Rights of Persons with Disabilities, and the HSC Trust Brain Injury Service Standards and Quality Indicators. This service, open to individuals aged 18yrs and over, consists of four key service provisions:
Cultural Enrichment
Sports & Physical Wellbeing
Counselling
Advocacy
Cultural Health and Expression reflect Article 30 of the UNCRPD: Article 30 of the UNCRPD is titled "Participation in cultural life, recreation, leisure and sport." It covers the right of disabled people to:
Take part in cultural life on an equal basis with others: access to cultural materials, TV, film, theatre and other cultural activities in accessible formats
Develop and use their creative, artistic and intellectual potential, for their own benefit and their community's
Access places of cultural performance/services (theatres, museums, libraries, tourism services)
Have their specific cultural and linguistic identity recognised and supported
Participate in mainstream and disability-specific sport, recreation and leisure activities, with equal access to venues, and specific provisions for disabled children's access to play and school sport
Physical activity plays a direct role in recovery and day-to-day wellbeing after ABI, supporting motor function, fatigue management, cardiovascular health and sleep, alongside the confidence and social connection that come from taking part in a shared activity. Our Sports programme is built around this, adapting activity to each person's ability and confidence rather than expecting people to fit a single format.
Pedal Power remains the anchor of this work, using recumbent trikes, side-by-side trikes and traditional bicycles to make cycling accessible regardless of balance, strength or mobility, and pairing physical activity with the outdoor, community-based setting that many service users tell us matters as much as the exercise itself.
The Trustees see continued investment in Sports & Physical Wellbeing as a service delivery priority and a practical opportunity for improved physical health outcomes.
Counselling service provides free, confidential one-to-one emotional support to adults living with the effects of an ABI, and to their family members, delivered by accredited counsellors. Sessions are tailored to the individual, whether the focus is adjusting to a changed sense of identity, processing grief and loss, managing family or relationship strain, or working through the anxiety that often follows a brain injury. Outcomes are tracked using CORE-10, a standard measure of psychological distress and wellbeing used widely across NHS and third sector counselling services, which allows individual progress to be monitored over time and Brain Injury Matters' own data to be meaningfully compared against sector norms. Demand for the service continues to exceed the capacity we are currently funded to provide, and reducing waiting times remains a priority as new funding is secured.
Adult Advocacy supports adults living with an ABI, and their families, to navigate the health, social care, benefits, housing and legal systems that a brain injury often brings into someone's life for the first time. The cognitive and communication difficulties that can follow a brain injury make these systems particularly difficult to navigate independently, and our advocacy support ranges from helping people prepare for benefits assessments and HSC Trust reviews, through to signposting for legal advice on capacity and financial affairs. This work is grounded in Articles 12 and 19 of the UN Convention on the Rights of Persons with Disabilities, covering equal recognition before the law and the right to live independently and be included in the community. This year's legal training partnership with Pascal O'Hare, giving families direct access to guidance on capacity, legal rights and the claims process, has strengthened this offer. As with Counselling, referral numbers continue to exceed the resource currently available to meet them in full.
Some highlights from 2025–26:
Joe Kennedy III (Former US Special Envoy for Northern Ireland): Congressman for Massachusetts joined Brain Injury Matters at the Lyric Theatre, Belfast, for a performance of ‘The Unusual Suspects’, supporting an inclusive and accepting society of those with disabilities.
Lyric Theatre 75th Anniversary: “Don't Fence Me In" was staged at the Lyric Theatre Belfast as part of the Lyric Theatre’s 75th anniversary programme, it was created in collaboration with Rogue Encounters. The Unusual Suspects, Brain Injury Matters' physical theatre ensemble made up of members who have survived ABI, performed personal stories on stage exploring life after brain injury and the support needs of affected families. This continues an established multi-year collaboration with Rogue Encounters, following previous productions including Broken Bodies and The Rhythm of Two Hearts.
International Music Artist Auburn McCormick: Brain Injury Matters hosted "Country Hits and Heart" on Wednesday 4 June 2025 in the Great Hall at Stormont Estate sponsored by Naomi Long MLA, an evening of country music headlined by international artist Auburn McCormick. Auburn, who returned to a professional music career after sustaining a traumatic brain injury, gave the event a direct connection to the lived experience Brain Injury Matters exists to support.
Northern Ireland ABI Forum: The Northern Ireland Acquired Brain Injury Forum (NIABIF) was formally launched at Parliament Buildings during Action for Brain Injury Week. The launch was addressed by Mike Nesbitt MLA, Minister of Health, and by Chloë Hayward, Executive Director of the UK Acquired Brain Injury Forum (UKABIF), reflecting the Forum's alignment with the equivalent UK-wide body. Its establishment gives Northern Ireland a single, cross-sector voice on ABI policy for the first time, and positions Brain Injury Matters at the centre of that ongoing advocacy work.
Imagine Festival: The Enthusiasts Choir, a joint venture between Brain Injury Matters and Ormeau Community Choir running since a 2019 pilot, performed as part of the Imagine Festival, exploring the theme of joy as a form of resistance. Free public performances of this kind continue to raise the profile of Brain Injury Matters' Arts programme well beyond its regular service users.
Interrupted (Journeys): An installation of hand-sculpted origami whales created by artists at Brain Injury Matters in collaboration with artist Rachel Fitzpatrick, was exhibited at Roe Valley Arts as part of Craft Month 2025. The installation drew on the true story of the Antarctic rescue of Shackleton's Ross Sea party, in which several Limavady men played a key role in the early 20th century, using it as a lens on bravery, hope and rescue relevant to the ABI community's own experience.
Natures Table – An Exhibition with Brain Injury Matters and Ciaran Doran: Through a series of curated workshops with Curator, Ciaran Doran, a ‘grown-up’ Nature Table of designs, embroidery and poetry have been produced, inspired by the Seamus Heaney poem ‘The Blackbird of Glanmore’ and the well-known textile piece by William Morris, ‘The Strawberry Thief’.
Lisburn Duathlon: Extraordinary cyclists from the Brain Injury Matters Pedal Power Club took part in the Lisburn Triathlon Club Duathlon at the Down Royal Racecourse. Pedal Power athletes competed using recumbent ICE trikes, forming mixed relay teams to complete in the event. This continues a growing partnership to open mainstream duathlon and triathlon events to athletes with ABI. Organisers and fellow competitors at Down Royal Racecourse were highly supportive, with the event helping raise wider awareness of what's possible in adapted competitive sport after brain injury.
Belfast Activity Centre Family Day: Young people from across the children and youth service challenged themselves to explore the caves and climbing walls of Belfast Activity Centre, working together to positively challenge perceptions of fear and stepping outside what society believes people with brain injuries can achieve.
Ulster Hockey Charity Partnership: Ulster Hockey has confirmed Brain Injury Matters as its new Primary Charity Partner for a three-year term. Ulster Hockey CEO cited closely aligned organisational values, particularly around respect, integrity and inclusion, as the basis for the partnership.
HMK Property Charity Partnership: Brain Injury Matters launched a new community partnership with HMK Property, an East Belfast-based business, with support from the partnership directly sustaining service delivery. The partnership reflects Brain Injury Matters' wider commitment to strengthening community ties and improving understanding of brain injury across Northern Ireland.
The Brain Injury Matters Arts and Sports programmes sit at the overlap of two distinct frameworks. Article 30 of the UN Convention on the Rights of Persons with Disabilities establishes participation in cultural life, recreation, leisure and sport as a right, requiring equal access to creative and sporting activity rather than treating it as optional or supplementary. Separately, the UK's Creative Health evidence base, set out in the All-Party Parliamentary Group's 2017 report and 2023 review, establishes creative activity as an effective means of supporting recovery, wellbeing and reduced reliance on clinical services. Taken together, these give Brain Injury Matters both a rights-based and an evidence-based basis for treating Arts and Sports as core service delivery. The Trustees consider this dual grounding in ongoing decisions about how these programmes are resourced and prioritised.
Counselling: referral and caseload activity
55 new referrals were made to the Counselling service between April 2025 and March 2026, against an active caseload of 49 at year end. Eight counselling episodes closed during the year, of which 2 were planned discharges.
Referrals came from across all five Health and Social Care Trusts, with the largest numbers from Belfast (21) and Western (14) Trusts, followed by South Eastern (11), Northern (5) and Southern (3). The most commonly recorded causes of injury among new referrals were road traffic collision (12), falls (11), assault (7) and tumour (6), with the remainder relating to brain bleed, stroke, traumatic brain injury, hypoxia, infection and other causes.
Adult wellbeing and advocacy: referral and caseload activity
33 new referrals were made to Adult Services between April 2025 and March 2026, against an active caseload of 80 at year end.
The majority of new referrals came from the Belfast and South Eastern Trusts, with the remainder from Western, Northern and Southern Trusts. The most commonly recorded causes of injury among new referrals were stroke (6), falls (5), brain bleed (4) and road traffic collision (4), with the remainder relating to a range of other causes.
Governance
Brain Injury Matters is governed by a Board of Trustees, who are also the Directors of the charitable company for the purposes of company law. The Board meets quarterly, with additional meetings held as required, and maintains a risk register as a standing agenda item, updated this year to include a dedicated safeguarding section, alongside a standing safeguarding item on the agenda itself. The Board has reviewed and updated the Memorandum and Articles of Association during the year to ensure ongoing compliance with charity law and to protect both the Board and the organisation from risk.
The Board has also carried out a skills analysis of current Trustees to identify gaps and inform recruitment and succession planning. Financial oversight sits directly with the Board, which receives regular reporting on income, expenditure and reserves against the reserves policy, and approves the annual financial statements prior to audit. The Chief Executive acts as Company Secretary, supporting the Board in fulfilling its constitutional and legal obligations and ensuring Trustees receive timely, sufficient information to make informed decisions.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
As part of its ongoing commitment to succession planning, efforts were made to attract potential Board members from specific areas including legal, health, and finance. New Directors who joined the Board during this period participated in a governance induction programme which introduces members to their roles and responsibilities as directors of the company and provides an overview of the strategic plan, governance arrangements and financial position of the charity. When appropriate, Board members were encouraged to participate in governance training and development opportunities offered by CO3.
Board meetings and Oversight
The Board continued to meet quarterly, with additional meetings held as necessary. The Board continues to pay particular attention to ongoing service delivery, the welfare of the staff team, financial stability and income generation.
The Board maintained a strong focus on risk management, with the risk register remaining a standing item at each Board meeting; during the year it was reviewed and updated to include a dedicated safeguarding section, and the Board agenda now includes a standing safeguarding item. The Board received regular updates on operational performance in line with targets set out in the operational plan. To support its work, the Board was advised regularly on Finance, HR, Marketing & Fundraising.
The Board continued its focus on succession planning, including a skills analysis of current Board composition. The Memorandum and Articles of Association were reviewed and updated during the year to ensure ongoing compliance with charity law and to protect the Board and the organisation from risk.
Marketing, Awareness Raising, Advocacy and Lobbying
The Northern Ireland Acquired Brain Injury Forum was formally launched at Parliament Buildings, Stormont on 19 May 2025, during Action for Brain Injury Week, replacing the former Acquired Brain Injury Working Group. The Forum brings together Brain Injury Matters, Cedar Foundation, Child Brain Injury Trust and Headway, alongside statutory bodies and people with lived experience, and is aligned with the UK Acquired Brain Injury Forum (UKABIF).
A continuing placement partnership with Queen's University Belfast's School of Psychology supported students, with our Chief Executive, a Queen's graduate, speaking about the value of the partnership and mentoring the next generation of practitioners in the field of brain injury.
Consistent with our ongoing move away from using the abbreviation ‘BIM’ and strengthening the brand of Brain Injury Matters, all external communications during the year used the full name, Brain Injury Matters.
Brain Injury Matters continues to be active members and contribute to the following alliances and groups:
Northern Ireland ABI Forum (NIABIF)
Northern Ireland Neurological Charities Alliance (niNCA)
Long-Term Conditions Alliance
Chief Officers of the Third Sector (CO3)
Northern Ireland Community Rehabilitation Alliance
Northern Ireland Council for Voluntary Action (NICVA)
Northern Ireland Health Collective
An organisation-wide calendar promoted engagement across our services and events, including ABI Week, Major Trauma Awareness Week, International Day of Person’s with Disability, Volunteer Week, Northern Ireland Arts Festival and many other campaign weeks.
Brain Injury Matters continued to contribute to policy, academic and health care forums, including:
Chairing the Northern Ireland Acquired Brain Injury Forum, bringing together statutory, voluntary and clinical partners to influence policy and share learning.
Continued involvement in the IMPACT network, a UK-wide adult social care initiative, as Northern Ireland coordinator for three project strands.
Ongoing membership of the Northern Ireland Neurological Charities Alliance, the Community Rehabilitation Alliance and the Northern Ireland Health Collective, amongst others.
Funders
Brain Injury Matters sincerely thanks all funders and supporters for their contributions during the year. Funders and grant income recognised in 2025–26 included:
Arts Council of Northern Ireland
Belfast Health and Social Care Trust
Dormant Accounts Fund NI
Garfield Weston Foundation
Greystone
National Lottery Community Fund
LFT Charitable Trust
Statutory funding via the Department of Health / SPPG
Take 5
The Henry Smith Charity
Tyromotion
University of Sheffield
Independent evaluation of the final 15-month period of the Youth Empowerment Programme, funded by the National Lottery Community Fund found reductions of 15–25% in emotional, conduct and peer difficulties among young people, a 20–25% improvement in family empowerment, and 73% of families achieving or making measurable progress towards co-produced goals. Over the life of the programme, the Advocacy Service grew from a small pilot to supporting over 764 people navigating benefits, education, housing and health systems following a child's brain injury, reflecting the National Lottery’s multi-year commitment to Brain Injury Matters. The Arts Council of Northern Ireland’s support has similarly underpinned our expansion of Cultural development programmes, including the Enthusiasts Choir and participation in events such as the Imagine Festival, extending the reach of our Arts programme beyond our regular service users.
The Belfast Health and Social Care Trust and statutory funding via the Department of Health have underpinned our core referral pathways and day-to-day service delivery, while support from Take 5, the Henry Smith Charity, Garfield Weston Foundation, LFT Charitable Trust and Greystone have given us the flexibility to respond to needs as they arise. Specialist equipment and technology support, including from Tyromotion, has helped make our Sports & Physical Wellbeing accessible to more people, while our academic partnership with the University of Sheffield and Queen’s University continue to strengthen the evidence base underpinning our work.
Community fundraising continued to play a vital role in supporting our work throughout the year. We extend our sincere thanks to the families, friends and supporters of the people who use our services for their generosity, commitment and fundraising efforts, which make a significant difference to the lives of those we support.
Staff Team
We thank our entire staff team for their commitment through a year of significant transition. The Trustees recognise the additional demands that 2025 – 2026 has placed on the wider team. New team members brought fresh energy and excitement, while some colleagues moved on to new roles, growing in personal and professional development. This is a testament to the talent and leadership within Brain Injury Matters. Every staff member has contributed meaningfully to our shared mission.
Our volunteers are an integral part of our organisation and wider team, contributing their time and skills to support service delivery across all areas of our work. We are deeply greetings for their invaluable contribution and unwavering commitment throughout the year.
Looking Forward (2026 and Beyond)
Service Delivery and Sustainability
Brain Injury Matters’ human rights-based practice model remains central to our approach. Our Arts and Sports programmes continue to deliver transformative experiences validated by health partners, Health Trusts and international audiences.
The immediate priority for 2026–27 is to develop a new 2027 – 2030 Strategic Plan and sustainably manage the growth of the Children and Youth Service with our new, innovative service offer built around our focus on advocacy, inclusion, and empowerment. As a charity, we will continue to work on income diversification, including corporate partnerships and community fundraising, and digital and accessibility improvements to the new charity website.
Conclusion
Brain Injury Matters ends 2025–26 in a stronger financial position than at any point in recent years, having navigated a significant reduction in staff capacity while maintaining core service delivery and advancing a substantial new academic and service development partnership.
Looking forward to 2026 – 2030, Brain Injury Matters remains resolute in delivering inclusive, rights-based services, amplifying the voices of people with ABI and driving forward with change through innovation, collaboration, and the co-production of services with those with lived experiences.
The Trustees invite partners, funders and advocates to join us in delivering a more inclusive future for those affected by acquired brain injury in Northern Ireland.
Reserves Policy
The charity's policy is to maintain a minimum level of 4 months’ free reserves which meets the needs of the organisations both at the current time and in the foreseeable future. Free reserves are their total funds excluding restricted funds, contingent liabilities, designated funds or income funds which can only be released by deposing or fixed assets held for charity use.
Brain Injury Matters (NI) needs reserves to ensure it can fulfil and complete the charitable obligations and commitments it enters into, and the level of reserves is reviewed each year. On 31 March 2026, the charity held £213,794 of unrestricted funds, equivalent to approximately 6.7 months of total expenditure at the year's spending rate at the upper end of, and marginally above, the policy range. The Trustees consider this appropriate given the reduced staffing base during the year and planned investment in service capacity and the new strategic plan during 2027–2030. The Board will keep the position under review.
The trustees, who are also the directors of Brain Injury Matters (NI) for the purpose of company law, 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).
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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Miscampbell & Co be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Brain Injury Matters (NI) (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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.
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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts and Reports Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
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. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the Company and management.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined that the most significant are those that relate to the reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulation in the United Kingdom;
understood how the Company is complying with those frameworks by making enquiries of management to understand how the Company maintains and communicates its policies and procedures in these areas;
assessed the vulnerability of the Company’s financial statements to material misstatement, including how fraud might occur by considering the risk of management override and by assuming revenue recognition to be a fraud risk; and
based on this understanding our audit procedures were designed to identify non-compliance with such laws and regulations.
Based on our understanding of the company and industry, we apply professional scepticism throughout the audit and have considered the extent to which non-compliance of relevant legislation and the susceptibility to misstatement might have a material effect on the financial statements. We have evaluated management's opportunities for fraudulent manipulation of the financial statements and have determined that the principal risks were related to the posting of inappropriate journal entries in order to modify performance and management bias and assumptions in significant accounting estimates. Audit procedures performed by the engagement team included;
Identification of related parties;
Making enquiries of management regarding where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
Considering the internal controls in place within the company to mitigate the risk of fraud and non-compliance with laws and regulations;
Review of applicable minutes;
Identifying and testing journal entries and any other unusual postings.
To address the risk of fraud, override of controls and non-compliance with laws and regulations, we performed analytical procedures to identify any unusual or unexpected related party relationships, tested journal entries to identity unusual transactions, investigated any significant or unusual transactions and assessed whether judgements and assumptions made in determining the accounting estimates were suggestive of potential bias.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities Accounts and Reports Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Miscampbell & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Brain Injury Matters (NI) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 5c Stirling House, Castlereagh Business Park, 478 Castlereagh Road, Belfast, BT5 6BQ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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 are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.