Charity registration number 1090556 (England and Wales)
Company registration number 04202335
MUSIC FOR LIFE ACADEMY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

MUSIC FOR LIFE ACADEMY
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Ms S Nelson
Mr R Hunter
Ms S France
(Appointed 15 September
2025)
Secretary
Miss O Meekin
Charity number {England and Wales
1090556
Company number
04202335
Prlnclpal address
Blaris Industrial Estate Unit 2
24 Altona Road
Lisburn
Antrim
BT27 5QB
Registered offlce
59-60 Russell Square
London
England
WCIB 4HP
Auditor
GMCG LISBURN
Century House
40 Crescenl Business Park
Lisburn
BT28 2GN
Bankers
Danske Bank
Donegall Square West
Belfast
BT16JS
Solicitors
Bishop & Sewell LLP Solicitors
59-60 Russell Square
London
WC1B 4HB

MUSIC FOR LIFE ACADEMY
CONTENTS
Page
Directorfs report
Independent auditorfs report
5-10
Statement of financial activities
11
ststement of financial position
12
Notes to the financial statements
13-24

MUSIC FOR LIFE ACADEMY
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statemenls and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and °Accounting and Reporting by Charities.. Slatement 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). (as amended for accounting periods commencing from 1 January 2019)
ObJe¢tlves and activities
The charity's objects are..
al to provide, arran9e and pay for the education and training of persons with an emphasis towards musical
composition performan￿ and dance as an expression of life and culture.,
b) to develop, fund, administer, facilitale, promote, operate and carry on activities and facilities which will provide
relief andlor education to persons in needy circuMstan￿S,. and
c) to pursue in any part of the world other charitable purposes benefiting peoples or communities as the trustees of
the charrty may determine.
We will do this by..
al Providing for their long term well being and educational needs to become leading contributors to the 'New Africa,;
bl Instilling ethical and moral principles through teaching and leading example., and
c) Serving as an advocate of the beauty and dignity of the African child around the world.
We have supported our objectives by..
al Supporting our Field programmes in South Africa, Kenya, Rwanda and Uganda through Direct Granls and field
expenses paid direclly by the UK Office. The various African Offices provide monthly budgets and this is funded by
our restricted sponsorship and appeal revenue and any surplus from our concert revenue from the Af￿an
Children's Choir tours.
b) Supporting our Choir programme which meet the Costs of Choir selection and training in Africa, travel costs,
medical, educational and living costs for the Choir children touring in the UK and Europe.
c} Supporting Choir Chaperones through their BPS {Building Personal Support) Funds.
d) Providing Office Support Costs of our Choir and African Operations.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
CHOIR ACTIVITIES
Ubuntu-Anniversary Tour preparations were finalised for separate tours.. -
UK- March to May 2025
Australia- May to June 2025
Two separate groups meant that more of our senior students from both Kenya and Uganda were given the
opportunity to travel again.
The UK tour has given us an opportunity to reconnect with churches who have hosted the African
Children's Choir in the past as well as reach out to new contacts.
We are delighted our goal of increasing the number of sponsors was realized.
Choir Training at our African Children's Choir Primary School in Uganda continued wilh students preparing
for tours in Canada and the USA.
Fundraising efforts included regular social media campaigns, electronic and physical mailings and funding
from music royalties.

MUSIC FOR LIFE ACADEMY
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
AFRICA FIELD ACTIVITIES
South Africa
At this time there are nine students in our programme, with five completing their university or college
courses. We are in regular contact with all these students providing food assistance, transport and
guidance regarding university applications, Cvs and leadership opportunities.
In April 2024 a further three students graduated their studies in Tourism Management, IT and PublicAffairs.
There is a propety we are actively trying to sell which will help with ongoing expenses.
Kenya
Kindergartens run by Music For Life have continued to flourish wsth new children enrolled each school
year. We have three Kindergartens, are in Kibera slum, Nairobi and one in a rural setting in Maasai
land.
Each year 20 students are selected from those children graduating from the Kindergarten programme for
further sponsorship. To date we have 121 sponsored students in primary and 32 in Junior High.
Music for Life Centres have continued in three under resourced partner primary schools led by ACC alumni
offering music. life skills, bible lessons, games and food.
African Odyssey has expanded into local schools, greatly increasing the number of lives impacted by Music
For Life in Kenya.
Uganda
African Children's Choir Primary School - A new Head of School has been appointed as the former head
retired at the end of 2024.
Empower International Academy - The first set of students who sat their IGCSE exams at the end 2024
achieved very good results. They embarked on their A levels studies at the beginning of 2025 meaning that
the school now has five year groups.
Music for Life Centres led by African Children's Choir university students continue in five partner schools
offering bible lessons, life skills, music, games, and food.
Mentorship programme continues to flourish with Afrtcan Children's Choir university students supporting our
secondary level students through school and home visits.
It was a pleasure to host a team from Poulner Baptist Church which visited Uganda in August 2024. They
led bible camps at both the African Children's Choir Primary School and Empower International Academy
as well as visiting one of the Music For Lrfe Centres, visiting homes and ministering to our university
students and staff.
Financial review
The charity's trading subsidiary, Music for Lrfe Records Limited reported a turnover of £5,794 (2024 - £7.151).
The results for the year are set out on 11 to 24. The charity returned net outgoing resources of £121,932 (2024 -
£170,620).
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees considers that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.

MUSIC FOR LIFE ACADEMY
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Major risks
The trustees have assessed the major risks lo which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Plans for future perfods
The charity has the following plans for future periods..
Continuation of replacing and adding to the Music for Life Academy Board of Directors.
We hope to build on the momentum gained by the Ubuntu Anniversary Tour of the UK to develop our church
relationships and increase our donor base.
Structure, governance and management
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association.
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-
Ms S Nelson
Mr R Hunter
MrA Palmer
Ms S France
(Resigned 15 September 2025)
(Appoinled 15 September 2025}
Recruitment and appointment of tnjstees
The directors are appointed al the annual general meeting of the company's members and retire by rotation. The
directors may at any time co-opt any person as an additional director until the next annual general meeting.
Day-to-day management decisions are made by the International Executive Team. Being an organisation with a
presence in the UK, Canada, USA, Uganda, Kenya, Sudan and South Africa, the team is made up of a leadership
team overseeing the Choir, African and Administrative operations. This team of people meets weekly by conference
call or Skype and also face-to-face annually or biannually for more in-depth planning and strategy. This same group
prepares policies and procedures that are used throughout the organisation and present them to the Board for
approval before implementation. The trustees are responsible for approving general budgets, approving policies
and procedures, major purchases and major new directions in the organisation.
Relationship with related parties
Related parties of the charity include ils trustees and a number of other companies under common control with
Music for Life Academy.. Music for Life Institute, Music for Life Records Limited.

MUSIC FOR LIFE ACADEMY
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Statement of directors ￿pOnsibIlitieS
The trustees, who are also the directors of Music for Life Academy for the purpose of company law, are responsible
for preparing the Directorfs Report and the financial statements in accordance with applicable law ￿d United
Ffjngdom Accounting Standards (Untted 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 prepartng 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 2019 (FRS 1021..
- make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Stsndards have been followed, subject to any material departures
disdosed and explained in the financial statements. and
prepare the financial statements on the going concem 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.
Auditor
In accordance with the company's articles, a resolution proposing that GMCG LISBURN be reappointed as auditor
of the company will be put at a General Meeting.
Disclosure of inforniation to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
This report has been prepared in accordance with the provision applicable to companies entitled to the small
companies exemption.
The
irectorfs report was approved by the Board of Trustees.
Director
Date: .

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MUSIC FOR LIFEACADEMY
Opinlon
We have audited the financial statements of Music for Life Academy (the 'charity') for the year eThled 31 March
2025 which Comprise the statement of financial activities, the statement of financial position 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 I￿land (United
Kingdorn 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 March 2025 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 Practits.,
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 fijrther described in the Auditorfs 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.
Concluslons relating to golng concern
In auditing the financial statements, we have concluded that the director's use of the going con￿rn 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 colleclively, may cast significant doubt on the charity's ability to continue as a going
con¢em for a period of at least ￿e1ve 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.

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MUSIC FOR LIFE ACADEMY
Other infonnation
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 infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
othemise explicitly stated in our report, 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 othewise 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 perfomied, 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 our audit..
the information given in the director's report, prepared for the purposes of company law, for the financial year
for which the financial statements are prepared is consistent wtth the financial statements., and
the directors. report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit. we have not identified material misstatements in the directors, report included within the directorfs report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or retums 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 retums- 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 audtt- or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the director's report and from the
requirement to prepare a strategic report.

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MUSIC FOR LIFE ACADEMY
Responslbilities of trustees
As explained more fully in the statement of dire¢torfs responsibilities, the trustees, who are also the directors of the
charity for the purpose 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 charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concem and using the going
concem basis of accounting unless the trustees either intend to liquidate the charitable company or lo cease
operations, or have no realistic alternative but to do so.
Audltor's 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 lo issue an auditor's report 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.
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. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MUSIC FOR LIFE ACADEMY
Extent to which the audit was considered capable of detecting irregularites, including fraud
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and
non-complian￿$ with laws and regulations, we considered the following..
The nature of the industry and sector, control environment and business perfomiance, including the
charitable company's remuneration policies for directors, bonus levels and performan￿ targets, rf any,.
Results of our enquiries of management about their own identification and assessment of the risks of
irregularities.,
Any matters we identified having obtained and reviewed the charitable company's documentation of their
policies and procedures relating to-
Identifying, evaluating and complying with laws and regulations and whether they were aware of
any instance of non-compliance.
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud., and
The intemal controls established to mitigate risks of fraud or non-compliance wth laws and
regulations.,
The matters discussed among the audit engagement team regarding how and where fraud might occur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the charitable
company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits
under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management
override.
We also obtained an understanding of the legal and regulatory frameworks that the charitable company operates in,
focusing on provisions of those laws and regulations that had a direct effect on the determination d material
amounts and disclosures in the financial statements. The key laws and regulations we considered in this context
included the Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effErt on the financial
statements but compliance with whiGh may be fundamental to the charitable company's ability to operate or to avoid
a material penalty.

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT (CONTINUED}
TO THE MEMBERS OF MUSIC FOR LIFE ACADEMY
Audlt response to risks identified
Our procedures to respond to the risks identified included the following..
Reviewing the financial statement disclosures and testing to supporting documentation to assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial statements;
Enquiring of management concerning actual and potential litigation and claims;
Perfoming analytical procedures to identify any unusual or unexpected relationships that may indicate
risks of material misstatement due to fraud;
Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax
authorities., and
In addressing the risk of fraud through management override of controls, testing the appropriateness of
journal entries and other adjustments,. assessing whether the judgements made in making accounting
estimates are indicative of a potential bias., and evaluating the business rationale of any signific￿t
transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fpud risks to all engagement team
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some
material misstatements in the financial statements, even though we have properly planned and performed our audit
in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of
irregulartties, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal controls. We are not responsible for preventing non-complian￿ and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.

MUSIC FOR LIFE ACADEMY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MUSIC FOR LIFEACADEMY
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 CompaniesAct 2006. Our audit work has been undertaken so that we might state to the charitat4e company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the
fullest extent perniitted 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 forthe opinions we
have formed.
Mr Stephen Houston FCA (Senior Statutory Auditor)
for and on behalf of GMCG LISBURN
Chartered Accountants
Statutory Auditor
Century House
40 CreS￿nt Business Park
Lisbum
BT28 2GN
Date:
10-

MUSIC FOR LIFE ACADEMY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Incorne from:
Charitable activities
Investments
93,583
5,367
80,920
174,503
5,367
60,137
11,546
74,745
134,882
11,546
Total income
98,950
80,920
179,870
71,683
74,745
146,428
Expendtture on:
Charitable activities
76,134
225,668
301,802
50,445
266,603
317,048
Total expendlture
76,134
225,668
301,802
50,445
266,603
317,048
Net incomel{expendlture)
22,816
(144,748) (121,S32)
21,238
{191,858) 1170,620)
Transfers be￿een
funds
(144,748)
144,748
(191,858)
191,858
Net movement In
funds
(121,932)
(121,932)
(170,620)
(170,620)
Reconclllation of funds:
Fund balances at 1 April 2024
367,418
367,418
538,038
538,038
Fund balances at 31 March
2025
245,486
245,486
367,418
367,418
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivities.
11

MUSIC FOR LIFE ACADEMY
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Investments
13
14
1.266
1,497
1,267
1,498
Current assets
Debtors
Cash at bank and in hand
15
50,093
258,468
23,948
400,671
308,561
424,619
Creditors: amounts falling due within
one year
16
(64,342)
(58,699)
Net current assets
244,219
365,920
Total assets less Cu￿ent liabilities
245,486
367,418
The funds of the charity
Unrestricted funds
19
245,486
367,418
245,486
367,418
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
and signed on their behalf by
MsSNel
Director
Company registration number 04202335 (England and Wales)
12-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Informatlon
Music for Life Academy is a private company limited by guarantee incorporated in England and Wales. The
registered Offi￿ is 59-60 Russell Square, London, WCIB 4HP, England. The business address is Blaris
Industrial Estate, Unit 2, 24 Altona Road, Lisburn, Co Antrim, BT27 5QB.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, tre
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 charity has taken advantage of the provisions in the SORP for charities not to prepare a statanent of
cash flows.
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.
These financial statement contain information about the individual charitable company, Music for Life
Academy only. Music for Life Academy and its subsidiary company, Music for Life Records Limited. comprise
a small group and as such Music for Life Academy is exempt from preparing consolidated accounts under
Company legislation. The directors have taken advantage of the provisions with SORP FRS 102 and UK
Generally Accepted Accounting Practice not to prepare Consolidated accounts on the basis that the only
subsidiary undertaking of Ihe charitable company is not considered to be material for the purpose of the
financial statements giving a true and fair view.
1.2 Golng concern
At the lime of approving the financial statements, Ihe truslees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trLk8tees
Continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricled 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 lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when Ihe charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
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 Gifi Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
conlingent asset.
13-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
1.5 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.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for Èts beneficiaries. It includes both costs that can allocated directly to such activities and those
costs of an indired nature necessary to support them.
Support and governance costs includes those costs associated with meeting the constitutional and ststutory
requirement of the charity and include the audtt fees and any other fees linked to the strategi¢ management of
the charity. Support and g0Veman￿ costs have been allocated to charitable activities based on a percentage
of restricted income.
1.6 Tangible fixed assets
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:
Computer equipment
Fixtures and fittings
33 % straight line
15 % reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed asset investments
Fixed asset investments are initially measured at transaction price exduding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity- Control is the power to govem the financial and operating
policies of the entity so as to obtain benefits from its activities.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within bO￿owingS in current liabilities.
1.9 Financial instruments
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 enfOr￿ab]e right to set off the recognised amounts and there is an intention to settie on a net
basis or to realise the asset and setue the liability simultaneously.
14-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction pri￿ including transaction costs and are subsequently carried at amortised cost using the effective
interesl method unless Ihe 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
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 serVI￿S 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.
Derecognitlon of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Ernployee beneflts
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.
1.11 Retirement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Foreign exchange
Transactions in currencies other Ihan pounds sterling are recorded at the rates of exchange prevailing at the
dales of the transactions. At each reporting end dale, monetary assets and liabilities that are denominated in
foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising
on translation in the period are included in profit or loss.
15

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
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 undertying 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 (￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Critical judgements
Fixed Assets
The annual depreciation charge on fixed a55ets depends primarily on the estimated lives of each type of
assets ad estimates of residual values. The directors regularly review these assets lives and change them as
necessary to reflect the current thinking on remaining lives in light of prospective economic utilisation and
physical condition of the assets concerned. Changes in asset lives can have a significant impact on
depreciation charges for the period. Detail of the useful lives is included in the accounting policles.
Restricted and unrestricted funds
Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds.
The directors consider it appropriate to allocate these funds based on donations received.
16-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Other income
Interest receivable
1,279
4,088
6,320
5,226
5,367
11,546
18-

¢0 c
(N
Lnp
(o
(n fn (
4gJ

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Description of charitable activities
dPr
The funding of various programmes in South Africa, Kenya and Uganda.
hoirTo
Supporting the choir programme which includes choir selection and training in Africa, travel costs, medical.
educational and living costs for the choir children touring in the UK and Europe.
BP
Supporting Choir Chaperones.
Providing Offi￿ support costs for choir and African operations.
Support costs allocated to activities
2025
2024
Rent
Insurance
Light and heat
Repairs
Postage and stationery
Telephone and IT
Travelling expenses
Sundry expenses
Subscriptions
Bank charges
Governan￿ costs
7,884
1,141
967
1,412
8,322
1,181
1,028
444
i i
4,602
5,659
681
598
1,069
465
8,214
3,123
5,951
1,153
953
520
1,443
15,866
32,692
39,984
Analysed between:
Field Programmes
Choir Tour & Concerts
29,382
3,310
39,984
32,692
39,984
2025
2024
Governance costs comprise:
Audit and accountancy fees
Legal and professional
6,600
1,614
7,740
8,126
8,214
15,866
-20-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Transfers
Transfers made from unrestricted fund to the restricted funds were to cover resources expended in excess of
funds received in relation to some projects.
Net movement In funds
2025
2024
The net movernent in funds is stated after chargingl{crediting}-
Fees payable for the audit of the charity's financial statements
Depreciation of owned tsngible fixed assets
6,600
231
7,740
533
10 Trustees
None of the trustees who held office during the year (or any persons connected with them) received any
remuneration or benefits from the charity during the year.
11 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Administration
Sponsorship
Total
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
86,053
2,276
2,866
86,484
3,249
3,409
91,195
93,142
The total employment benefits including employer pension contributions of the key management personnel
were £37,048 (2024 - £48,611).
There were no employees whose annual remuneration was more than £80,000.
12 Taxatlon
The charity is exempt from tax on incorne and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
21

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
Computer Fixtures and
equipment
rjttings
Totsl
Cost
At 1 April 2024
1,937
15,866
17,803
At 31 March 2025
1,937
15,866
17,803
Depreciation and impaimient
At 1 April 2024
Depreciation charged in the year
1,929
14,377
223
16,306
231
At 31 March 2025
1,937
14,600
16,537
Carrying amount
At 31 March 2025
1,266
1,268
At 31 March 2024
1,489
1,497
14 Fixed asset investments
Other
Investrnents
Cost or valuation
At 1 April 2024 & 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
2025
2024
Other investments comprise..
Notes
Investments in subsidiaries
21
15 Debtors
2025
2024
Amounts falling due within one year:
Amounts owed by subsidiary undertakings
Other debtors
Prepayments and accrued income
7,455
17,387
25,251
3,546
18,490
1,912
50,093
23,948

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Credltors: amounts falling due within one year
2025
2024
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
2,243
15,301
31,373
15,425
3,385
12,621
27,270
15,423
64,342
58,699
17 Retirement beneflt schemes
2025
2024
Deflned contrlbution schemes
Charge to profit or loss in respect of defined contribution schemes
2,866
3,409
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.
18 Restricted funds
The restricted funds of the charity Comprise the unexpended balances of donations and grants held on twst
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers At 31 March
202S
Field Programmes
BPS
GB Appeals and General
76,686
500
3,734
(222,401)
(10)
(3,257)
145,715
(490)
(477)
80,920
(225,668)
144,748
Prevlous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Field Programmes
BPS
GB Appeals and General
64,020
562
10,163
{264,642)
{10)
{1,951)
200,622
(552)
(8,212)
74,745
(266,603)
191,858
The above projects represent donations received from individuals who have specified that the funds be used
for a specific project. Note 6 details description of the various charitable activities undertaken.
-23-

MUSIC FOR LIFE ACADEMY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestricted funds
The unrestrrcted 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 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General funds
367.418
98,950
(76,134)
(144,748)
245,486
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
General funds
538,038
71,683
(50,445)
(191,858)
367.418
20 Related party transactions
Subsidiary
During the year the charity recognised donations of £1,279 (2024 £6,320) from its subsidiary. Music for Life
Records Limited. At the balance sheet date an amount of £7,455 (2024 - £3,546) was due from Music for Life
Records Limited.
21 Subsidiaries
Detsils of the charity's subsidiaries at 31 March 2025 are as follows:
Name of undertaking
Registered
office
Nature of business
Class of
'A Held
shares held Direct Indirect
Music for Lrfe Records
Limited
England
Retail of African Children's
Choir merchandise
Ordinary
100.00
The aggregate Capital and reserves and the result for the year of subsidiaries excluded from Cons0￿datiOn
was as follows:
Name of undertaking
ProfiU(Loss) Capital and
Reserves
Music for Lrfe Records
Limited
-24-