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2025-06-30-accounts

Freedom to Learn: Annual Report | June 2024 – June 2025

This year has been one of profound transformation, resilience, and community-led innovation. In this year the team faced an extremely challenging fundraising climate, and, significantly, the devastating tragedies brought about by the floods and landslides in September and the subsequent relief operation. From our Act on Education projects in Bethanchok, our Art and Sports events, and the launch of our Community Hub and Café, Freedom to Learn has remained committed to empowering young people and strengthening education systems in Rural Nepal in the face of adversity.

A Hello from our CEO Joey Owen:

“This year has tested us in ways we never imagined, and yet, it has also revealed the extraordinary strength of our communities, our young leaders, and our shared vision for education. From responding to the devastating floods to launching new spaces for creativity and connection, we’ve really remained rooted in hope and in action. I’m proud of what we’ve achieved together and deeply grateful to everyone who stood with us. The outcomes shown in this report, are a testament to your courage, compassion, and commitment.”

Reflections from our Chair of Trustees

“As Chair of Trustees, I’ve witnessed firsthand the resilience and innovation that define Freedom to Learn. This year, our team responded not only to a natural disaster of immense scale but also to the everyday challenges faced by young people striving for a better future. The Act on Education project continues to inspire us all, showing that when students are empowered, communities can transform. The launch of the Community Hub and Café marks a new chapter in our journey: one that blends sustainability, creativity, and social enterprise. It’s more than a building, it’s a symbol of what’s possible when we invest in people and ideas. I want to thank our staff, volunteers, donors, and most of all, the young people who lead this valuable and positive change. You are the heartbeat of Freedom to Learn.”

Here are just some of the outcomes achieved in this financial year:

Responding to Crisis: Floods & Landslides

In September 2024, Nepal was struck by catastrophic floods and landslides, affecting 21 districts and severely damaging infrastructure, schools, and health facilities. Panauti and Bethanchok were Amongst the worst affected municipalities. Our teams,

although deeply affected themselves, pivoted rapidly to support emergency relief and education continuity:

The long-term effects of this disaster continue to shape our work, with many communities still recovering. Our commitment to ensuring the wellbeing of our student’s and their families and facing the challenges of Climate Change with dignity and resilience remains unwavering.

Act on Education: Youth-Led Transformation

The Act on Education (AoE) project flourished this year, proving that students are not just learners, they are leaders.

Key Highlights :

AoE’s ripple effect is real. 5 additional schools have requested training, and students now actively engage in civic life, influencing local governance and national policy.

The Community Hub and Café: A New Chapter

Launched in Panauti, Nepal, the Community Hub and Café is our new social enterprise initiative. It serves as:

This hub is already curating deeper community ties and offering employment and training opportunities for local youth.

Voices from the Field

“This project has been eye-opening for all the staff here – including me. Our school is running better, people seem happier, and we can all talk more openly.”

Govinda Sharma, Headteacher, Parbati School

“My confidence is bigger now. I can speak easily to all the sirs and ma’ams at school. Now my parents say, ‘Go to school first.’ That’s the biggest change.”

Shrimani, Student, Saraswoti School

Looking Ahead

Despite funding challenges, our vision is bold:

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Gratitude
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To our students, teachers, families, and donors—thank you. Your courage, creativity, and commitment fuel everything we do. Together, we are building a freer, fairer, and more resilient future for education.

Our Financial Reporting:

We have detailed ongoing accounts, which are always available upon request. These are to top lines for the year ending June 2025:

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Balance Sheet as at 30-June-25
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Current Assets
CAF Bank Current Account £5,495.68
HSBC Business Money Manager Account £7,853.82
HSBC Community Account £488.77
HSBC Euro Account (£21.06)
Paypal Account £177.43
£13,994.64
Current Liabilities
Accrued expenses £2,640.00
£2,640.00
Net Current Assets £11,354.64
£11,354.64
Financed by
Accumulated Fund brought down 01 July 2024 £48,809.72
Surplus/ (Deficit) of Income over Expenditure for the Year (£37,455.08)
£11,354.64
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Notesto the Financial Statements
Income is recognised on a receipts basis; expenditure is recognised on an accruals basis,
Gifts in Kind (no donor restriction)
Contribution of [Services][ at] [fair][ market] [value] £28,676.00
Contribution of Goods at fair market value £1,046.00
Total £29,722.00
Accrued Expenses
Freedom to Learn Wages £1,200.00
Social Media Manager £640.00
Fundraising Expenses £800.00
Total £2,640.00
Foreign Exchange
Assets, liabilties translated at balance sheet date EUR/ GBP rate applicable 1.165
Revenues, expenses, gains & losses translated at rate applicable on date of transactions
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For reference:

Gifts in Kind (non-cash goods & services): Programme Director £21,600.00 Monthly input Programme Director £1,446.00 Travel expenses Social Media Manager £960.00 Monthly input Home Office Costs £720.00 Donated Website £1,215.00 Website maintenance and support 27 hours Nepal Based Tuition £945.00 8 hours per week x 39 weeks term time @ NPR 500per session Volunteer Teaching Training £2,160.00 Kathmandu University Trainers £180 per day x 12 Programmes Trainer £350.00 14hours @ £25 Gazebo market stall £200.00 Donated by JO Promotional FtL caps with logo £126.00 Donated by DT €150 £29,722.00 Accrued expenses: Programme Director £1,200.00 Monthly input Jun25 FtL/JO/0625 Social Media Manager £640.00 Monthly input Jun25 #FtL25 Nicky Heather £800.00 Fundraising work Jun25 #3 £2,640.00

Freedom to Learn — CC No. 1103859

Independent Examiner’s Report to the Trustees

| report on the accounts of the charity, Freedom to Learn, for the year ended 30th June 2025, as set out in this report.

Respective Responsibilities of the Trustees and Examiner

The charity’s Trustees are responsible for the preparation of accounts. They consider that an audit is not required for this year (under Section 43 (2) of the Charities Act 1993) and that instead an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissions. An examination includes a review of the accounting records kept by Freedom to Learn and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, | do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the following requirements have not been met:

  2. e to keep accounting records in accordance with Section 41 of the 1993 Act; e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act.

or;

  1. To which, in my opinion, attention should be drawn in order to reach a proper understanding of the accounts.

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