The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of PAUL For Brain Recovery present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2026.

The charity Trustees are responsible for the overall planning of the business to ensure it achieves the charity objectives and meets any legal requirements as set out by the Charity Commission and the Health and Safety Executive. This then feeds down to the CEO and Operations & Finance Manager who are tasked with implementing and managing the operational day to day activities that take place.

Although we are not actively seeking to recruit any new Trustees at this time, we are fully aware of the need to bring new skills and ideas onboard. Current Trustees are conscious of this and should they highlight a potential new Trustee e.g., they have specific skills, experience etc. that would help to develop the charity then they will share this with the other Trustees. If agreed, any potential new Trustee would then be put through a comprehensive vetting process. Following this and prior to any individual been asked to take up a position on the Trustee Board their appointment must be unanimously approved by all of the current Trustees.  

Purposes and Aims

Our Charity's purposes as set out in the objects contained in the Company's memorandum of association are:

To relieve the mental sickness of persons resident in Hull and surrounding areas suffering from depression, anxiety or stress caused as a result of brain injury by the provision of counselling, mentoring and support for such persons.

Ensuring our work delivers our aims

Each year, we undertake a comprehensive review of our aims, objectives, and activities to evaluate our progress and ensure our work continues to deliver meaningful impact. This process involves assessing our achievements over the past 12 months, with a particular focus on the outcomes of key activities and the tangible benefits delivered to individuals and communities across Hull and the East Riding of Yorkshire.

This annual review not only measures the success and effectiveness of our services but also ensures that our charitable purposes remain at the heart of all decision-making. It allows us to refine our strategic direction, adapt to emerging needs, and maintain our focus on the people we support.

In conducting this review, the Trustees have given due regard to the Charity Commission’s guidance on public benefit, ensuring that all current and future activities are clearly aligned with our charitable objectives. They have also carefully considered how each planned activity will continue to contribute towards our mission, and how best to maximise benefit for those affected by brain injury.

During this reporting period, the Charity focused on strengthening and expanding our core services to support individuals and families affected by Acquired Brain Injury (ABI). Our work centred on enhancing service quality, ensuring regulatory compliance, and embedding outcome-driven practice across all activities.

In this period, we invested significant time into designing and refining our evidence gathering processes enabling us to both demonstrate the need for our services and measure the tangible impact they create.

Highlights of Key Activities and Achievements:

• Successfully delivered our established service delivery model to support people affected by ABI.

• Continued delivery of the NHS Hull CCG community contract in partnership with CHCP.

• Ongoing implementation of our Ideas Fund participatory research project, supporting family members of those affected by brain injury.

• Offered a flexible model of virtual and face-to-face support, activities, and support.

• Developed stronger referral pathways and collaborative relationships with acute and community-based services.

• Created new brain education learning materials and resources to raise awareness and build understanding.

• Further developed and expanded our service delivery activities and structured progression pathways.

• Strengthened our partnership with CISS, enabling more targeted support for unpaid carers.

• Embedded Outcome Stars within our service to robustly measure individual progress and service impact.

• Partnered with CERT CIC to produce an independent Social Return On Investment (SROI) report, evidencing the value of our work.

• Organised key fundraising and awareness events, including:

o P.A.U.L For Brain Recovery 10K Annual Charity Run

o P.A.U.L For Brain Recovery Charity Golf Day

o P.A.U.L For Brain Recovery Celestial Soirée Charity Ball

o Charity Partner for the Humber Bridge Sportive

• Delivered our CPD-Certified ABI Awareness Training, improving understanding of brain injury across sectors.

Reimbursements - None of the trustees have been reimbursed for payments during this period.  

Waived expenses

Total travel costs for Trustees to attend monthly meetings (none have claimed these expenses back from the charity).

Mark Spence

Travel to Trustee meetings: approx. 10.8-mile round trip x 0.55p per mile x 12 meetings in 2025/26 = £71.28.  

Ricardo Seaton

Travel to Trustee meetings: approx. 10.5-mile round trip x 0.55p per mile x 12 meetings in 2025/26 = £69.30.

Richard Hirst

Travel to Trustee meetings: approx. 10.2-mile round trip x 0.55p per mile x 12 meetings in 2025/26 = £67.32.

Mark Carmichael

Travel to Trustee meetings: approx. 5-mile round trip x 0.55p per mile x 12 meetings in 2025/26 = £33.

Kerry Rose

Travel to Trustee meetings: approx. 11.4-mile round trip x 0.55p per mile x 12 meeting in 2025/26 = £75.24.

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

■ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

■Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

The trustees offer their time and services to the charity.

Paul Talks Limited, a company registered in England and Wales, is controlled by an employee of PAUL for Brain Recovery, and charitable donations were made from the company during the year totalling £500 (2025 - £200)