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The Military Wives Choirs
Foundation
Year Ended: 31 December 2025
Registered Charity Numbers: England and Wales (1148302) and Scotland (SC045217)
Registered Company Number: 08089745 (A Company Limited by Guarantee)

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The Military Wives Choirs Foundation
Report And Financial Statements
Year Ended 31 December 2025
Contents
1. Charitable Company Information
2. Trustees. Report
2a Report Of Chalr Of Trustees
2b Statement Of Trustees Responslbllltles
3. Independent Exarniner's Report
10
4. Statement Of Flnanclal Actlvltles
5. Staternent Of Flnancial Positlon
12
6. Statement Of Cash Flows
13
7. Notes To The Accounts
14

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Charitable Company Information
Registered Company Number
08089745
Registered Charity Numbers
England And Wales: 1148302
Scotland: SC045217
Registered Office
Queen Elizabeth House,
4 St Dunstan's Hill,
London, EC3R 8A0
Professional Advisers
Independent Examlner:
Moore Kingston Smith
9 Appold Street
London, EC2A 2AP
Sollcltors:
Bates Wells
10 Queen Street Place
London
EC4R 1 BE
Bankers:
Coutts & Co
440 The Strand
London
WC2R OQS

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The Military Wives Choirs Foundation
2. Trustees, Report
Constitution
The Military Wives Choirs Foundation I'the MWCF'I was incorporated as a company ITmited by
guarantee on 30 May 2012, and it is governed by its memorandum and article5. The Foundation was
registered as a charity with the Charity Commission in England and Wale5 on 25 July 2012 and as a
charity with the Office of the Scottish Regulator on 5 November 2014.
The Trustees, who are also the Foundation's Directors, are:
E Phillips
Acox
S Deans
C Paxton
C Hallatt
S Lord
A Peace Gadsby
J Weatherall
W Tang
E Mcwhirter
J Foley
G Edwards
A.M Trevelyan
M Dodd
J Fountain-Booth
C Jones
(resigned 30 January 20251
(resigned 24 January 20261
(resigned 31 October 2025)
{re5igned 9 April 20251
(resigned 20 August 20251
(appointed 24 April 2025
(appointed 24 January 2026)
(appointed 24 January 20261
(appointed 24 January 20261
Introduction
The Military Wives Choirs Foundation (MWCI has now completed its third year of operation as an
independent charity. Our purpose remains to create a support network through the power of singing
for women with a military connection. The mission, Sing, Share, Support, sits at the heart of
everything we do. Our core offer to beneficiaries is the opportunity to join a local Military Wives
Choir and make music every week, to perform nationally as part of 'once in a lifetime opportunities,
that come to us as the performing artist 'The Military Wives Choirs, and to be mentored in a variety
of voluntary roles within our netY￿rk that help brush up or develop skills that enhance
employability. Through membership of our choirs our beneficiaries find a familiar 'home' in
unfamiliar surroundings and a network of 'choir sisters, women who understand the challenge5 of
military life, who can offer support and advice when needed. We are an upper register network of
choirs with no auditions needed to join.

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This year has been characterised by raising our profile nationally to enhance recruitment and attract
key opportunities for the network. We introduced a new Artistic Director, Joanna Tomlinson, who
has brought an energy and confidence to our network and recruited 1 new Trustee in 2025. We have
continued to frKus on a low operational cost base and tight cost control, while achieving some major
milestones toward realising our strategy. laying the foundations for a more secure future for the
charity and ensuring delivery of core services to beneficiaries.
Strategic Development
Through 2025 we remained focused three key goals:
Wellbelng - using the power of singing to reduce ￿￿la1 isolation, increase confidence and improve
wellbeing, ensuring our musical strategy provides an inclusive and enriching experience. Delivering
and participating in a variety of projects and opportunities designed to raise the profile of the
charity, generate income, and provide 'once in a lifetime, experiences.
Sustalnablllty - securing the longer-term future of MWC by building a reliable funding pipeline,
maintaining robust cost control, and strengthening the choir network. We are committed to
maintaining and strengthening our relationship with SSAFA while looking to cultivate enduring
relationships with other corporate and charitable organisations and high.net-worth individuals to
provide funding to cover our annual costs, replenish reserves and f und key projects.
Growth - growing our network to bring the benefits of singing to a wider audience withSn the
population of women impacted by their military connection. This is particularly focused on
increasing our inclusion, diver51ty, and acce55ibility by reaching a broader demographic across the
military community in terms of age, ethnicity and physical or mental ability, with a particular focus
on serving and younger women and women in a variety of ethnic communities that are currently
under-represented in our network.
Strategy Realisation
Network Development
Our network now consists of 72 choirs spread across the globe, with two new ones being added in
2025, in Leconfield and our first online Virtual Choir for those who do not have a physical choir
within easy reach. The majority of our choirs remain based in the UK, however we continue to have
10 choirs overseas in key military locations in the Falkland Islands, Cyprus, Kenya, Turkey, Belgium,
Canada and Gibraltar. While we add new choirs where there 15 local demand and need, our focu5 15
on building and strengthening existing choirs to ensure every week we have sufficient singers to
cover the standard 3 parts in the arrangements in our repertoire and provide a rich singing
experience.
Our network ha5 continued to grow, and we exited 2025 with just under 1800 choir members. Work
this year has given better insight into the composition of our beneficiary population and to
understand the movement of members between choirs which has helped inform our recruitment
approach.

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Each of our choirs has a professional hlusical Director who structures the weekly music.making
experience. The quality of our Musical Directors is assured by our Musical Development and
Wellbeing Manager and our Artistic Director. This year we had a 8.45% turnover in our MDS and
recruited 7 new MDS.
In addition to an MD, each choir has a volunteer Committee with a variety of roles depending on the
size of the choir but covering a range of functional skills including leadership, finance, recruitment,
event management, PR, communication, social media, mental health awarene55 and music
management. We have provided mentoring and virtual training reaching 139 members of the
network in committee roles to ensure good governance and consistent running of the choir5. This
upskilling increases confidence and can help those who want a gateway to employment. Attendees
reported a 93% increase in their understanding of their role. a 93% increase in their confidence in
their role and overall satisfaction with training of 89%.
This year we engaged 508 members of our network in 18 national performances, a 50% increase on
last year, including performances on ITV'S This 114)rning for D Day, D Day 80 Commemoration at the
Scottish Parliament, RBL'S London Poppy Day and Livery Dinners for both the Coachmakers and
Makers of Playing Cards. One of the highlights this year was contributing to the vocals for Military
Wives, the Musical which premiered in York, singing on opening night and involving a number of
members in various press calls in the run up to the launch. The second was our own concert in
Stamford in collaboration wth the Military Kids Choir. This is in addition to over 696 performances
organised locally by our choirs.
We have continued to push our external communications on social media across Linkedin, Facebook
and Instagram. Social media activity Is aimed at driving recruitment, donations, bookings, nationally
or locally, or playing our music, all key to sustaining the charity. As a result we have seen greater
awareness of our brand and a better flow of opportunities for our choirs.
Charlty Development
In our third year of operation as an independent charity we continue to strengthen our governance
and fundraising to ensure that this small charity with a national and international reach has the
oversight, structure and funding appropriate for future operation.
With 3 sub committees now an established structure for board operations. key strategic areas are
now clearly defined as Musical Development and Wellbeing, Finance, Fundraising and Governance
and PR, Communication and Social Media. Each Committee meets 4 times a year to ensure
operations and initiatives are aligned with our strategy and budget and are compliant with all
relevant regulation, recommending key topics for full Board approval as appropriate.
The voice of our beneficiaries is present in all that we do through a Regional Voices Group with
representatives from each of our 10 regions. Our 15 Regional Voices representatives communicate
regularly with a fixed group of choirs, acting as a first tM)rt of call for advice and meet regularly
with the Choirs Support Team and wth Trustees four times a year to explore issues and
development of our network. This representation is in addition to visits to choirs and meeting

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members at events. The Lead and Vice Lead of the Regional Voices Group sit on the Board as
Trustees.
We are grateful to SSAFA for their continued operational support in some key areas and the ongoing
development of this valuable partnership continues. 5SAFA are providing accounting support, and
we continue to use their office space.
Structure, Governance, and Management
The MTlitary WTves Choir5 FoundatTon has its own Board of Trustee5 and TS considered an independent
charity for the purposes of charity law.
Trustees
During 2025, the Board met 6 times. The Trustees are listed on page 3. As per our governing
document, the Board comprises at least three Trustees, but not more than 12. A Trustee can be
appointed for a term of up to three years. A retiring Trustee may be re-appointed for a further term
of up to three years. Once a trustee has served two terms consecutively, he/she may only stand for
re-election so long as they have taken a break of at least one year from membership of the Board
of Trustees following their consecutive term.
Each member guarantees to pay £1 in the event of the winding up of the Military Wives Choirs
Foundation.
The Board undertake an annual skills audit to review the skills and perfomiance of the Board and to
identify skills gaps and emerging skill needs. Our Trustees follow a structured induction proce55 for
new Board members which covers both buildlng an understanding of the charity but also essentlal
guidance from the Charity Commission guidance on what is expected of a Trustee.
Mllltary Wlves Cholrs Foundatlon Structure
We have continued to use a combination of full and part-time roles with different skills and
experience to maintain the breadth of skills required to deliver all functions of the charity. The
team now has 4.6 including the CEO, Wellbeing and Musical Development Manager, Fundraising
Lead and Event Lead and 'liquid' resource with part-time hours, as required, covering Finance and
Data, IT and social media.
Choir Governance
Each choir committee in our network is elected annually from the choir members and are appointed
by nomination and a choir vote at each choir's Annual General Meeting. Each choir appoints, as a
minimum, a Chair, a Secretary, and a Treasurer. Each choir member signs our charter when they
join binding them to our code of conduct and the rules and procedures of the charity.

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Every choir maintains its own bank account. but all choirs are wholly part of the Military Wives
Choirs Foundation and Submit their annual accounts for scrutiny at the end of each financial year.
We are in the prc(ess of migrating all choir bank accounts to Holts to make changeover of signatories
easier for choirs and to give greater transparency of local choir funding. The majority of our choirs
are now with Holts with only 1 UK based choir still to transfer.
Flnanclal Revlew
A summary of the results for the Military Wives Choirs Foundation for the year is given on page 11
of the financial statements. 2025 was a year that saw the total surplus of funds increase from
£157,370 to £229,255. Unrestricted trading in the year had a surplus of £62,719, and overall
unrestricted reserves at the end of 2025 increased to £174,101.
It is with grateful thanks that we acknowledge the support of our key funders.
Adrian Swire Charitable Trust
SSAFA
Scottish Veterans Fund
The Veterans, Foundation
The Big Give
Enterprise
Reserves Pollcy
The trustees have agreed a policy of maintaining free reserves to ensure operational expenditure of
three to six months is covered. This target is met in the centre, with the regional choir network
raising sufficient funds through Ferfonnances and subscriptions.
Rlsk Management
The trustees have considered the key risks affecting the Military Wives Choirs Foundation and will
continue to record these in a risk register that is reviewed by both the Finance, Fundraising and
Governance Committee and the Board to ensure relevance and appropriate mitigating responses.
The financial viability of the Foundation has been addressed through cost-cutting and agreement
with the organisation's Social Investor SSAFA.
Public Benefit
The trustees are confident that they comply with the Charity Commission's guidance on public
benefit.

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Going Concern
SSAFA has loaned £264,250 in the Foundation as a social investment furthering its charitable objects
of prowding welfare to current and former members of the British Armed Forces and their families.
SSAFA has signed a letter of 5UPPOrt and undertaken not to demand repayment of its investment
until at least twelve months from the approval of these financial statements. Furthermore, SSAFA
has undertaken to make a grant of £90,(KK) over the course of 2026 to enable it to meet its liabilities
on the understanding that MWC makes a payback of 1% on unrestricted funds at 31st December 2025
with interest on 0.005% of that to be added. The Trustees have prepared budgets and forecasts for
the 12 months following the approval of these financial statement5 and believe the Foundation will
have sufficient resources to operate for the foreseeable future.
On this basis the Trustees consider that the Foundation is a going concern. Accordingly, the financial
5tatement5 have been prepared on a going concern basis.
Small Company Exemption
Thi5 report has been prepared in accordance with the special provi5ion5 of Part 15 of the Companies
Act 2006 relating to small companies and the Directors have also taken advantage of the small
company exemption not to prepare a Strategic Report.
Statement of Trustees, responslbllltles
The Trustee5 (who are also directors of The Military Wives Choirs Foundation for the purposes of
company lawl are responsible for preparing the Trustees. Annual Report and the financlal
statements in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under
that law the Trustees have elected to prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and
applicable lawl, including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland. Under company law the Trustees must not approve the financial statements
unless they are satisfied that they give a true and fair view of the state of affair5 of the charitable
company and of the incoming resources and application of resources, including the incoming
resources and application of resources, of the charitable company for that period. In preparing these
financial 5tatement5, the Trustee5 are required to:
select suitable accounting policie5 and then apply them consistently.
observe the methods and principles in the Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the
charitable company wll continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show
and explain the charitable company's transactions and disclose with reasonable accuracy at any
time the financial position of the company and enable them to ensure that the financial statements
comply with the Companies Act 2CMJ6, They are also responsible for safeguarding the a55ets of the

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charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularitie5.
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from legislation in
other jurisdictions.
Approved and authorised for issue by the Trustees on 8n12026
49&rA?9tsAFa￿
FCCFBF9B9FW74..
Caroline Paxton
Chalr of Trustees
Alex Cox
Trustee

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Independent examinevs report to the trustees of The Military Wives Choirs Foundation ('the Company.)
I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31
December 2025.
Responsibilities and basls of report
As the Iruslees of the Company land also tts directors for the wrposes of company18wI you are responsible for
the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment
IScoll8ndl Act 20051'lhe 2005 Act,), the Charities Accounts {Scotlandl Regulations 2006 las amended) and the
Companies Act 20061'lhe 2006 Act'l. You are satisfied that the accounts of the Company are not required by
charity or company law to be audited and have chosen instead to have an independent ex8minab'on.
Having satisfied myself that the 8ecounls of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's
accounts carried out under section 44 {11 I cl of the 2005 Act and section 145 of the Charities Act 2011 {'Ihe
2011 Act'l. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities
Accounts IScolland} Regulations 2006 las amended) and the Directions given by the Charity Commission under
section 145lSllbl of the 2011 Act.
Independent examlner's statement
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered
as a charity in Scotland your examiner must be a member of a body listed in Regulation 11121 of the Charities
Accounts Iscollandl Regulations 2006 {8s amended). I can confim that l am qualified lo undertake the
examination be¢au$e l am a registered member of the ICAEW whi¢h 1$ one of the li$ted bodies.
I have completed my examination. I confim) that no matters have come to my attention in connectlon with the
examlnallon giving me cause to believe that in any material respect..
accounting reeords were not kept a$ ￿quired by $e¢tion 386 of the 2006 Act and Regulation 4 of the
2006 A¢¢ounls Regulations., or
2. the accounts do not accord with those records with the accounting requirements of Regulatlon 8 of the
Charities Accounts Iscollandl Regulations 2006., or
3. the accounts do not comply with the a¢¢ounting reqU1￿ments of Section 396 of the 2006 Act other than
any requirement that the account$ give a 'true and fair view which is not a matter considered 8$ part of
an independent exarnination., or
4. the accounts have not been prepared in a¢¢tydance wilh the melhixls and principles of the Statement
of Recommended Praelice for 8ceounling and reporting by charities applicable lo ch8rib.es preparing
their 8eeounls in aeeordan¢e with the Financial Reporbng Standard applicable in the UK and Republic
of Ireland IFRS 1021.
I have no ¢on¢erns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
t'wwtsup
Independent Examiner
For and on bBhalf of Moorg Kingston Smith LLP
6th Floor
g Appold Street
London
EC2A 2AP
Date.. 81712026
10

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THE MILITARY WIVES CHOTRS FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Note
Unre5trirted
Fund
Restrirted
Funds
Total
2025
Total
2024
INCOME
Voluntary Income:
Donation5 and contribution5
Grants receivable
167,648
104,837
167,648
191,837
105,104
263,122
87,1)JO
Total voluntary income
Income from charltable actfyltles:
272,485
87,000
359,485
368,226
Subscriptions
Performance related income
Other charitable income
Royalty Income
292,404
30.774
1,957
8,637
292,404
30,774
1,957
8,637
254,557
86,548
2,224
11,597
Total income from charitable activities
333,7n
333,772
354,926
Total Income
606,257
87,000
693,257
723,152
EXPENDITURE
Costs of ralsln8 funds
Fundraising and promotion
9,563
9,563
26,262
Charltable actlvltles
Choir welfare, support and development
533,975
77,834
611,809
677,377
Total charitable activities
533,875
77,834
611,809
677,377
Total expenditure
543, 538
77,834
621,372
703,639
Net Incomel{expendlturel
62.719
9.166
71.885
19.513
Total funds brought forward at 1 January
111,382
45,988
157.370
137,857
Total fund5 carried forward at 31 December
174.101
55.154
229.255
157,370
All amwnts relate to conrinulng actfvfjties. The company has no gains or losses other than the ￿Ult for the year.
The acC0rnpan￿llg accountln8 policies and notes on page5 14 to 20 forffl an integral part of these financial Statements.

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MILITARY WIVES CHOIRS FOUNDATION
STATEMENT OF FINANCIAL POSITION
Registered Company Number 08089745
AS AT 31 DECEMBER 2025
Note5
2025
2024
FIXED ASSETS
Tangible fixed assets
10
CURRENT ASSETS
Debtors
Cash at Bank and In Hand
11
2,528
501,924
504,452
5.353
435,491
440,844
Creditors: Amounts falling due within one year
12
1275,7971
1284,2741
Net current assets
228.655
156,570
Total a55ets le55 current Ilabllltles
229,255
157,370
NET ASSETS
229,255
157,370
THE FUNDS OF THE CHARITY:
Unrestricted income funds
Restricted Income funds
13
13
174,101
55,154
111,382
45,988
TOTAL CHARITY FUNDS
ZZ9,255
157,370
For the financial year ended 310ecember 2025 the charity was entitled to exemption from audit under section 477 of the
Companies Act 2Crf)6.
The directors acknowledge their responsibilities for complw'ng with the requirements of the Act in respect to accounting
records and the preparation of the financial statements.
The members have not required the charity to obtsin an audit of its financial statements for the year in question in
accordance with section 476.
The financial statements have been prepared in accordance with section 44 of ihe Charities and Trustee Investment
(Scotlandl Act 2005, the special provisions of Part 15 of the Companies Act relating to small companies and constitute the
annual accounts ￿quired by the Companies Act 2006 and a￿ for circulation to the members of the company. The note5 on
pages 14 to 20 form part of Ihese accounts.
The financial statements were approved and auth¢xi5ed for issue by the Trustees ￿ 8 July 2026 and si8ned on 8 July
2026 by..
l(L?th
on
Trustee
Chair of Trustees
12

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MILITARYWIVES CHOIRS FOUNDATION
STATEMENT OF CASH FLOWS
Registered Company Number 08089745
AS AT 31 DECEMBER 2025
Note5
2025
2024
Cash flows from operatlng actlvltles
Operating profit for the year
71,885
19,513
Adjustments for:
Depreciation
Decrease in debtors
IDecreasellincrea5e in creditors
200
11,339
5,606
2,825
8,4771
Net cash from operating actlvitles
66,433
36,658
Cash at be8lnnln8 of year
435.491
398,833
Cash at end of year
501,924
435,491
There Is no net debt.
13

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THE MILITARY WIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
COMPANY INFORMATION
The company was incorporated on 30 May 2012 as a company limited by guarantee.
The key objective of the MWCF 15 to relieve the need. suffering and distres5 of mernber5 and forrner rnembers of the
arrned forces, their partners, spouses and other family members, principally through the forrnation, support and
development of choirs Ipredc¥ninantly military wives choirs). We are first aThJ foremost a welfare organisation.
2 BASIS OF PREPARATION
These financial statements have been prepared in accordance with applicable United Kingdom accounting 5tandard5,
including Financial Reporting Standard 102 - The Financial Repxting Standard applicable in the United Kingdom and
Republic of Ireland, I'FRS 102,1. the Charities SORP IFRS 1021 and with the Companies Act 2¢X16. The financial statements
have been prepared on the historkal cosi basls.
The company wa5 controlled by its ultimate parent undertaking, the Soldier5, Sailors, Airmen and Farnilie5 As50Clation
Forces Help, a charity incorporated under Royal Charter, until it resigned its sole membership at 315t December 2022 with
all then serving trustees being appointed members of the MWCF under paragraph 12.5 of its Artlcles of Association.
The Charily constilutes a publlc benellt entity as deflned by FRS 102.
The financial statements are Presented in Sterting 1£).
Goln8 Concern
The MWCF became an independent charity on 31 December ZOZZ when its previous parent charity, SSAFA, resigned it3 501e
rnembership of the MWCF. SSAFA ha5 invested £264,Z50 in the Foundation a5 a Social investment furthering its charitable
objects of providing welfare to current and former members of the British Armed Forces and their families.
Furthermore, SSAFA has undertaken io grant ihe ¢h)rlty 10 £90.CQ) over ihe ¢ourye of 2026 ¢0 enable It to meet Its
liabilities. The Trustees have prepared budgets and forecasts for the followin8 12 months and believe the Foundalion will
have sufficient resources lo operate for the loreseeable future. SSAFA has signed a letter of 5UPPOrt and ha5 undertaken
not to demand repayment of its investment until at least twelve months frorn the approval of these financial statement5.
On this basis the Trustees consider that the Foundation is a going concem. Accordingly, the financial statements have
been prepared on a going concern basls.
3 SIGNIFICANT JUDGEMENTS AND ESTIMATES
Preparation of the financial Statements require5 rnanagement to make signilicant judgements and e5timate5.
Income includes voluntary donations from perfomiances, and the Charity recognises Ihese in the period in which the event
occurs even if the arnounts are not paid until ihe following year.
14

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THE MILITARY WIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
4 ACCOUNTING POLICIES
The principal accounting p)licies adopted in the preparation of these financial statements are as follows:
4.1 Tan8lble flxed assets
Tangible fixed assets are stated at cosi and depreciated in equal instalments fr￿ the year (Jf purchase. Music equipment
is depreciated over 5 year5 except for pianos whith are depreciated over 10 years. Addition5 valued at less than 12,CKKJ
are written off in the year of purchase.
4.2 Incorne
All incorne is included in the Statement of Financial Activities ISOFAI when the MWCF is legally entitled io the incorne,
there is probability of receipt and it can be rneasured with sufficient reliability.
Grants recelvable are recognised when the foundatlon has an entitlement to the funds. the amounts can be quantifled
rellably, and It Is probable ihat the Income ￿11 be recelved. Voluntary wbxr6prions from members are recognSsed when
paid.
Government grants relating to revenue are recognT5ed in income on a systematic basis over the periods in which the entity
recognises the assoclated cosis for which the grani Is intended to compensate.
4.3 Expendlture
Expendlture Is recognlsed Sn ihe year in which It Is Sncurred and Includes attfibutable VAT whl¢h cannot be recovered.
Expendlture Is recognlsed when the MWCF has entered into a legal or ¢onsiructlve obligatlon. Support costs are those
function5 which assist the charily but do not di￿tlY undertake charitable activities. These include back-office costs,
flnance, costs Incurred by the Choirs and governance costs.
4.4 Debtors
short term debtors are measured at transaction price, less any Impairment.
4.5 Credltors
short term trade creditor5 are measured at the transaction price. Other financial liabilities are measured initially at fair
value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4.6 Fund accounting
Unrestricted fund5 are those freely available for u* in pursuance of the MWCF'5 general objfft5 of the charity.
Restricted funds are funds to be used only for the purF*)se5 specified by the donor.
4.7 Glft Ald
The Company has adopted a policy of rec¢)gnising d￿at7(￿lS fri)m fellow group undertakings when received.
15

DoGusign Envelope ID". 41E32AOC-752PAC9tk8301-BD4CA745A26C
THE MILITARY WIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
4.8 Pension costs
The Company operates a defined Contributi￿ scheme. Contributions to the COM[￿ly'S ￿nsiOn scheme are charged to
profit and loss in the peri￿ to which they relate.
DONATIONS AND GRANTS
2025
2024
Donatlon5 and contrlbutlons
Donatlons collected by Cholrs
Other donations
160.081
7,567
167,648
83,311
21,793
105,104
All donatlons and conirfbullons In both years are Un￿trICted.
Grant5 recelvable
Rest￿(led grants
87.LD)
133,020
Unrestrlcted grants
104,837
191,837
130,102
263,122
6 CHARITY WELFARE. SUPPORT AND DEVELOPMENT
Unrestricted Restricted
Total
2025
2024
Supporting choirs with their development
Fees - Directors, Artists and Music
Other music and performance costs
Website development, IT and hosting costs
Recruitment
Salaries (recharged - Note 91
Travel, meeting costs and other expenses
Legal and professional fees
Dep￿latIOn and loss on dissxjsais
Support costs
Governance costs (see Note 71
12.752
208,553
121,013
14,169
12,752
208,553
139, 342
14,865
30,241
197,058
188,063
13,209
3,400
180,552
31,307
3,621
200
20, 145
9,581
677,377
18,329
696
143.359
1.354
288
200
24,(K15
8,281
533,975
57,750
201,109
918
1,206
211)
24,1CKJ
8,281
611,809
95
77,834
16

DoGusign Envelope ID". 41E32AOC-752PAC9tk8301-BD4CA745A26C
THE MILITARYWIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
GOVERNANCE COSTS
2025
2024
Audlt
and
examination fees
Trustee5' e¥pen5es
Other
Independent
5.507
9,179
1,641
1,133
8,281
291
9,581
Trustee expen5e5 relate to reimbursement and costs in resFect of attendance of Trv5tees' meetings for 5 Trustees
during the year12024: 5 Trusteesl.
NET EXPENDITURE FOR THE YEAR
Net expendlture for the year Is after char8lng:
2025
2024
Audit fee5
Independent examination fee5
Depreciation
9,179
4,950
2(KJ
200
STAFF COSTS AND TRUSTEES REMUNERATION
None of the trustees received any emoluments in respect of services to the MWCF.
2025
2024
Wages and salarie5
National Insurance Employers
Pension costs
175,397
10,890
158,841
11,497
201, 109
180,552
Staff numbers
There was 1 12024 - none) higher-paid staff in 2025 receiving emoluments of between £60,000 and £70,000 per
annum. The key management personnel cc¥nwse of the managing director. The cost of emplowng management
personnel was £74,645 12024 - £70,145)
17

DoGusign Envelope ID". 41E32AOC-752PAC9tk8301-BD4CA745A26C
THE MILITARYWIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
10 TANGIBLE FIXED ASS￿$
Equipment
Piano
Total
Cost
Brought forward at 1 January 2025
2,460
4,460
Carried forward at 31 December 2025
2,460
2,(KJO
4,460
Depreclation
Brought fO￿ard at 1 January 2025
CharBe for the year
Carried forward at 31 December 2025
2,460
1.2CrfJ
200
1,400
2CQ
3,860
2,460
Net Book Value at 31 December 2025
600
600
Net Book Value at 31 December 2024
800
11 DEBTORS
2025
2024
Other debtors
2,528
2,528
5,353
5,353
12 CREDITORS: Amounts falling due within one year
2025
2024
Trade creditors
Amounts due to social investor
Tax and 5(Kial security
Accrua15 and deferred income
114
264.250
5,083
6,350
3,225
262,261
2,215
16,573
275,797
284,274
Arnounts due to the 5Kial investor are repayable on demond and interest-free.
18

DoGusign Envelope ID". 41E32AOC-752PAC9tk8301-BD4CA745A26C
THE MILITARY WIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13 ANALYSIS OF RESTRICTED FUNDS
At1 Jan
2025 Income Expenditure
At31
Dec
2025
Govemrnent funding
Other restricted grants
15,258
30.730
118,6621
159,1721
36,596
18,558
47.C(rfJ
Toial re5tr6cted funds
45.988
87,C((J
177,8341
55,154
At1Jan
2024 Income Expendlture
At31
Dec
2024
Govemment fundlng
Other restrlcted grants
16,355
53.CO)
43,260
89,760
144,3571
1112,0301
15,258
30,730
Toial restr6cted funds
69.355
133,020
1156,3871
45,988
There are no endowment funds. Other resiri¢ted fvnds Include fvnds frthn benevolent funds to enable training, support
and devel¢¥J reglonal ¢holrs and to support the RegiMal Voices Group, the organisaiion's representative body.
At1Jan
2025
At31
Dec
2025
Income Expendlture
Unrestricted funds
111 382
543 538
174 101
At1Jan
2024
At31
Dec
2024
Income Expendlture
Unrestricted funds
68,502
590,132
1547,2521
111,382
19

DoGusign Envelope ID". 41E32AOC-752PAC9tk8301-BD4CA745A26C
THE MILITARYWIVES CHOIRS FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
14 ANALYSIS OF NET ASS￿5 BEfwEEN FUNDS
Unrestricted
Fund5
2025
Total
Fund5
Restricted
Funds
Tangible fixed assets
Current assets
Current liabilities
Total funds
600
449,298
1275,7971
174.101
600
504,452
275,797
229,255
55,154
55.154
Unrestrlcted
Funds
2024
Total
Funds
Restrlcted
Funds
Tangible fixed assets
Current assets
Current liablllties
Total funds
800
440,844
284 274
45,988 157,370
394,856
284,274
111,382
45,988
15 RELATED PARTY TRANSACTIONS
There were no related party Iransaclions during the year.
16 ULTIMATE CONTROLLING PARTY
The Trustee5, who are also the members, ¢￿S1￿er ihere to be no ultimte controllin8 Party at 31 December 2025 or at
31 December 2024.
17 FUTURE COMMITMENTS
The MWCF had no formal agreed commitments or contractual ctJligation5, or contingent liabilities as at 31 December 2025
12024.. Nill.
18 CORPORATION TAXATION
The MWCF is exempt from tax on income and gains falling wihin Sectlon 505 of ihe Taxes Act 1988 or sectlon 252 of the
Taxes and Chargeable Gains Act 1992 to the extent ihai ihese are applied io its chariiable objectives.
20