LIBERTY – MAKING PEOPLE FREE
Charity Registration Number: 1150001
Report of the Trustees and Financial Statements
For the year ended 31 December 2024
LIBERTY - MAKING PEOPLE FREE Contents of the Financial Statements For the Period Ended 31[st] December 2024
Page Report of the Trustees 3-8 Report of the Independent Examiner 9 Statement of Financial Activities 10 Statement of Financial Position 11 Notes to the Financial Statements 12-14
LIBERTY - MAKING PEOPLE FREE
Trustees Annual Report for the year ended 31 December 2023
The Trustees present their annual report with the financial statements of Liberty – Making People Free for the year ended 31st December 2023. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements of the charity’s governing document and also provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number 1150001
Registered Office: 21/29, Pendennis Road Streatham London SW16 2SS Trustees: Dr Taiwo Ajayi (Chair) Rev. Akinola Abiona (Secretary) Rev. Enitan Idowu (Treasurer) Rev. Gbenga Badejo (resigned 31.05.24) Rev. Bolaji Fagboyegun
There have been no changes to the board of trustees or their contact details in the past year.
Independent Examiner : TONVIA FINANCIALS
Banker: Virgin Money
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its governing document, a deed of trust.
Liberty- Making People Free was established under a Memorandum of Association which established the objectives and powers of the Charitable Company.
Organisational Structure
The Board of Trustees, also acting as Council of Management and with other advisers promotes the objectives of the charity.
The Board of Trustees hold meetings throughout the year to promote the policies, strategies and processes of implementation for the various programmes and projects. These are subject to constant reviews to assess outcomes.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurances against fraud and error.
OBJECTIVES AND ACTIVITIES .
The Objectives of the charity is set out in the Declaration of Trust.
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➢ The advancement of Christian Faith in the United Kingdom and abroad
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➢ To promote any charitable activity for the benefit of the local people
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➢ Support for other charities and Christian events
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➢ Providing overseas aid and relief of poverty.
The activities for achieving its objectives include:
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Rural Community outreach events.
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Business and vocational training.
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Health checks and interventions including minor and cataract surgeries and cervical screening.
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Education of children in rural communities with building and running of schools.
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Sinking wells and bore holes to provide potable water source for rural communities.
ACHIEVEMENTS AND PERFORMANCE
Liberty Annual Report 2024
Celebrating 25 Years of Impact
In 2024, Liberty marked 25 years of transforming lives—empowering communities physically, mentally, and spiritually. Over the years, the charity has grown significantly, now offering:
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A week-long Annual Outreach programme.
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Mini Liberty Outreaches in villages and towns.
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Secondary School Outreaches across multiple regions.
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Cell Groups that provide support and mentorship.
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The Liberty Academy, focused on business empowerment.
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Free education for over 400 students across one secondary school and two nursery and primary schools.
Liberty Nigeria Activities
In 2024, Liberty continued its mission of transforming lives through free education, business empowerment, secondary school outreaches, pastoral and free healthcare. Our impact spanned across rural and urban communities in Oyo, Lagos, and Osun states in Nigeria. This report highlights our achievements, growth, and the lives touched through our various initiatives.
1. Education Initiatives
1.1 Free Education Programme
Liberty Nigeria operates two schools offering free education:
Covenant Nursery and Primary School, Imini Village, Oyo State
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Pupils Enrolled: 217
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Teaching Staff: 11
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Non-Teaching Staff: 1
Covenant Nursery, Primary and College, Sepeteri Village, Oyo State
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Nursery/Primary Pupils: 183
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College Students: 18
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Teaching Staff (Primary & College): 15
1.2 Activities and Achievements
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Regular PTA meetings and evangelism activities at both schools.
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Easter Retreat at Imini School with free food distributed to attendees as part of our poverty reduction strategy.
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Participation in Oyo State Government’s deworming and Vitamin A vaccination programmes.
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15 pupils passed the State Common Entrance Examination and transitioned to secondary schools.
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Successful maize harvest at Imini School farm. This project provided the students with an insight on how to grow crops and farm management.
1.3 Infrastructure and Resource Development
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Toilet repairs and plumbing upgrades at Imini School.
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Installation of 5 computers and burglary-proofing of the computer room at Sepeteri School.
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Acquisition of textbooks and science equipment for Sepeteri School.
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Purchase of a drum set for Sepeteri School.
2. Business Empowerment
2.1 Liberty Academy year.
The academy had a great year. Two groups of students (Batch 4 and 5) completed a 6-month apprenticeship where they learned useful technical skills. Many of them have now started their own businesses or found jobs in different industries. During the graduation ceremony, a new ALUMNI team was inaugurated, led by Busayo Adesiyan. Video Animation skill for photography, web-development and digital marketing students was introduced to the curriculum. Also, Ascion Microfinance Bank hosted a special session to teach social skills to both current and former student.
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Skill Acquisition Training: 47 students trained in:
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Web Development
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Fashion designing
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Photograph
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Make-up
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Hairdressing
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Digital Marketing
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Catering
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Business Plan Awards:
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1st Place: ₦25,000
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2nd Place: ₦20,000
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3rd Place: ₦10,000
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Best Students in Discipleship by Rev. Segun Olaoluwa.
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1[st] - ₦50,000
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2[nd] - ₦30,000
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3[rd] - ₦20,000
This year, some students teamed up to work on IT projects. One student built a website for a classmate studying digital marketing. Most students are now using the internet to grow their businesses and careers. For example, a hairdressing student got a job in Lagos after doing an online interview and presentation using the academy’s laptop.
Summer Computer Class
The annual summer computer training programme was held from 5th August to 6th September 2024. A total of 48 participants, including 27 children and one teenager, were trained in essential computer skills. Key areas covered included Microsoft Word, Excel, PowerPoint, and internet usage. Notably, three graduates from Batches 2 and 3 assisted in delivering the training sessions.
Basic Computer Training for Adults
Two sessions of a six-week basic computer training programme for adults were conducted during the year. The first session ran from 13th March to 26th April 2024, with 11 participants, while the second session took place from 7th November to 14th December 2024, training 10 participants. These sessions focused on foundational digital literacy to support personal and professional development.
Discipleship and Social Skills Class
The discipleship class provided spiritual guidance and Christian teachings to students, aimed at strengthening their faith and values. Weekly lessons were delivered using materials authored by Rev. Dr. Paul Jinadu. Each session included assessments to reinforce learning, and the programme was noted for its positive spiritual impact on participants.
3. Outreach Programmes
3.1 Ikorodu Outreach (Oct 30 – Nov 3, 2024)
The annual outreach was held in Ikorodu Town Hall, Ikorodu, Lagos State. The was a huge attendance of 7,973 adults and children during the 5-day event. Details of the activities are listed below.
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Converts: 1,367
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Water Baptisms: 216
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Legal Unit Consultations: 9
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Healing School Attendance: 158
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Medical Services Provided: 2,875 (including surgeries, tests, screenings)
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Free Drugs Dispensed: 2,113
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Reading Glasses: 748 pairs
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Post-Surgery Glasses: 34 pairs
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Corrective Glasses: 27 pairs
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Cataract Surgeries: 35
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Empowerment Training Participants: 378 (skills included Soap making, Pedicure and Manicure, Hair and wig making, Pastries making, Make-up and gele tying, Making of head bands, Tote bags, Shoe making, Bridal engagement fan, Website designing and juice making.
3.2 Secondary School Outreaches
Secondary school outreaches were held weekly across Ile-Ife, Osu, Osogbo, Lagos, Ogbomoso, Ikorodu, Oyo, Fiditi, and Jobele. Hundreds of students were reached with activities that included discipleship, free tutorials and showing of HATIMA film.
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Total Converts: 708
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Holy Ghost Baptisms: 45
3.3 Cell Groups
Cell Groups continued to grow and support rural communities in Ibadan including areas like Ode-Aje, OdeOlo, Yemetu, Oje, and Ita Bale. Outreach events were also held in Odinjo, Atipe, and Atenda (February), with a special crusade in Ode-Olo in March.
Support for Widows and Orphans
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Around 320 widows under age 60 and 50 widows over age 60 were actively involved.
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The Cell Groups also supported 300 children, including 100 orphans, through care and mentorship provided by the older women.
Empowerment and Education
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Widows received spiritual guidance, mentorship, and financial support.
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Assistance was provided to help them:
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Sponsor their children’s education.
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Start small businesses such as soap making and fast-food services.
Growth and Training
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The number of Cell Groups increased from 19 to 32.
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Monthly training and monitoring meetings were held for Cell Group teachers and assistants.
4. Free Medical Care
Major Surgery
A successful open heart surgery (2 holes in the heart) was performed on 2-year-old Baby Dorcas, who has recovered well. The parents are so grateful for the ample provision and prayers.
Conclusion
Liberty Nigeria’s 2024 activities reflect our unwavering commitment to holistic development—educational, spiritual, economic, and medical. We are grateful to our partners, volunteers, and donors for making this impact possible.
DR TAIWO AJAYI Date: 1[st] Sept, 2025
LIBERTY - MAKING PEOPLE FREE
Independent Examiners’ Report for the year ended 31 December 2024
I report on the accounts of the charity for the year ended 31 December 2024 which is set out on pages 11 to 14
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
TONVIA FINANCIALS
City Road, London EC1V 2NX 10[th] Oct 2025
LIBERTY - MAKING PEOPLE FREE
STATEMENT OF FINANCIAL ACTIVITIES
| STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|
| Notes Incoming Resources 6 Gifts, donations & incoming resources Other income Grants received Sub total Asset and investment sales Total Incoming Resources Resources Expended Resources expended to charitable activities 7 Resources expended to other charitable activities 7 Management and governance costs 9 Sub total Asset and investment purchases Total payments Net of receipts/(payments) Transfers between funds Cash funds last year end Cash funds this year end |
FOR THE PERIOD ENDED 31 DECEMBER 2023 Unrestricted funds Restricted funds Total funds 2024 2024 2024 £ £ £ 66,309 66,309 4,944 4,944 -00 -00 71,253 - 71,253 71,253 - 71,253 53,778 53,778 14,549 -00 14,549 500 -00 500 -00 68,827 -00 68,827 - 68,827 - 68,827 2,426 2,426 236,313 236,313 238,739 238,739 |
Last year 2023 £ 42,087 -00 |
| 42,087 | ||
| -00 | ||
| 42,087 | ||
| 47,387 13,928 400 -00 |
||
| 61,715 | ||
| 61,715 | ||
| (16,036) -00 252,349 |
||
| 236,313 |
LIBERTY - MAKING PEOPLE FREE
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023
| Notes NON-CURRENT ASSETS Tangible Fixed Assets CURRENT ASSETS Cash and cash equivalents 12 Total Assets CUURENT LIABILITIES Amount falling due within one year NET CURRENT ASSETS NET ASSETS CHARITY FUNDS 13 General - Unrestricted General - Restricted |
2024 2023 £ £ - - 238,739 236,313 |
|
|---|---|---|
| 238,739 236,313 |
||
| - - |
||
| 238,739 236,313 |
||
| 238,739 236,313 |
||
| 238,739 236,313 - - |
||
| 238,739 236,313 |
Notes to the Financial Statements for the year ended 31 December 2023
1. Accounting policies
Basis of measurement and preparation of accounts
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments and in accordance with applicable Accounting Standards. The Trustees have adopted the recommendations contained within the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) applicable accounting standards, the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2005.
2. Income and Expenditure
Income and expenditure are accounted for on an accrual basis.
3. Tangible fixed assets depreciation policy
Fixed assets comprise equipment costing more than £200 or have a useful life of more than a year. Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life on the following basis:
Freehold buildings - 2% on cost or revalued amounts Computer equipment - 25% reducing balance Fixtures and fittings - 25% reducing balance Motor vehicles - 25% reducing balance
4. Unrestricted Income funds are incoming resources for the objects of the charity without further specified purpose and are available as general funds.
5. Restricted Income funds are subject to restriction on their expenditure imposed by their donors
| 6. DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES Collections and standing orders Sundry Donations |
Unrestricted Funds Restricted Funds Total Funds £ £ £ 71,253 - 42,087 - - - |
|---|---|
| 71,253 - 42,087 |
| 7. CHARITABLE ACTIVITIES COSTS Resources expended to charitable activities Resources expended to other charitable activities Sundry Donations |
Direct costs Support costs Total £ £ £ 53,778 - 53,778 8,049 6,500 14,549 - - - |
|---|---|
| 61,827 6,500 68,327 |
8. SUPPORT COSTS
| Wages Professional fees 9. GOVERNANCE COSTS Accountancy Legal and professional fees |
2024 2023 £ £ 6,000 3,000 500 - 6,500 3,000 2024 2023 ££ 500400 500 400 |
|---|---|
10. TRUSTEES REMUNERATION
AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023.
11. CASH AT BANK
| 2024 | 2023 |
|---|---|
| £ | £ |
| 238,739 | 236,313 |
| 12. MOVEMENT IN | |||
|---|---|---|---|
| FUNDS | Net Movement in funds | ||
| At.1/1/24 | At 31/12/24 | ||
| £ | £ |
£ | |
| Unrestricted funds | |||
| General | 236,313 | 2,426 | 238,739 |
| Restricted funds | - | ||
| TOTAL FUNDS | 236,313 | 2,426 | 238,739 |
| Net movement in funds, included in the above are as | |||
| below | |||
| Incoming | Resources | Movement in | |
| 13. | resources | expended | funds |
| £ | £ | £ | |
| Unrestricted | |||
| funds | |||
| General | 71,253 | (68,827) | 2,426 |
| Restricted funds | |||
| Restricted funds | - | - | - |
| TOTAL FUNDS | 71,253 | (68,827) |
2,426 |
14: RELATED PARTY DISCLOSURES
No material transaction took place between the charity and a Trustee, or any person connected with them.
- No payment was made to the Trustees, or any other persons connected with them during this financial year in their capacity as Trustees