LIBERTY – MAKING PEOPLE FREE
Charity Registration Number: 1150001
Report of the Trustees and Financial Statements
For the year ended 31 December 2025
LIBERTY - MAKING PEOPLE FREE Contents of the Financial Statements For the Period Ended 31[st] December 2025
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 202X
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.
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.
LIBERTY ANNUAL REPORT 2025
In 2025 Liberty continued its mission of transforming lives through free education, business empowerment, secondary school outreaches, pastoral care 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
1.1 Schools Education Programme
Liberty Nigeria acquired another school during the year, bringing total number of schools being sponsored to three. Our enrolment has increased to 502 students obtaining free education.
| Covenant Nursery and Primary School |
Pupils Enrolled |
Teaching Staff |
Non Teaching Staff |
|---|---|---|---|
| Imini Village, Oyo State | 189 | 11 | 1 |
| Sepeteri Village, Oyo State (plus College) |
258 College 44 |
16 | 3 |
| *Ayinde Ode, Oyo State. ** | 55 | 3 |
- The school was handed over to Liberty Nigeria by New Covenant Church, Dugbe Centre in August, 2025.
The cordial relationships between the schools’ management and parents continued throughout the year with regular PTA meetings held to discuss the progress of the schools. Weekly Friday Bible studies in classes was introduced in February. Literary and Debate activities as well as internal quiz competition took place every Thursday while Literature reading took place in the assembly. A donor provided free English and Mathematics textbooks for Imini school pupils from Primary 2 to 6 classes.
There was salary increment for both Teaching and non-Teaching staff of Imini and Sepeteri schools in March 2025. This helped to retain teachers to stay in the villages and be more committed to their jobs as they now earn the same salaries as teachers in the State Government schools. Increase in salaries was also extended to Liberty Office staff.
Production of palm oil from Imini farm was carried out in April 2025. The production gave a yield of 7 x25 litres kegs. Liberty Nigeria will ensure that this process is carried out every year so that the palm nuts on the farm are not rotten and wasted. There was successful maize harvest at Imini school farm as part of the school’s farm management curriculum.
Sepeteri school celebrated her 10[th] Inter House Athletic Competition in April 2025. It received official approval to run a Secondary School from the Oyo State Ministry of Education. Sepeteri school also received approval for BECE (Basic Education Certificate Examination). This means that the college students in Junior Secondary School 3 classes can now write the examination in the school.
21 pupils each from both Imini and Sepeteri schools wrote the State Common Entrance Examination and they all passed in flying colours. All of them were placed in various
Secondary schools of their choice. 44 boys, girls and teachers participated in a Bead making vocational skills training.
1.2 Testimonial from a student
My name is Oluokun Elizabeth. I was admitted into the school from Nursery class in 2016 and graduated in 2025. All I am today is by God’s grace and with the support of Covenant Nursery and primary school. I remember when I was in primary three I was given new uniform and the way the teachers taught us really helped in shaping my life for good. Today, I can face any audience and speak boldly. In my present secondary other students marvel at the way I speak English language. There was a day in our class that our English teacher asked who are those that had read literature books before. It was only those of us from Covenant School that stood up. I am doing fine in my secondary school today academically, morally and spiritually because of what I gained in Covenant School. Thank you to our founder for everything they did for me when I was in the school, thank you to Liberty international, thank you to our management, and thank you to my teachers. I pray that Covenant Nursery and Primary School will continue to move forward.
1.3 Infrastructure and Resource Development
Major repair work was carried out on the cracked walls of both classrooms block and the Teachers hostel of Imini school.
1.4 Imini Farm
The farm currently contains over 100 palm tress which present a viable opportunity for sustainable palm oil production and long term agricultural development. In order to actualize this, Liberty Rural Development Initiative, Nigeria contacted FarmHealth Agribusiness with a view to:
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Cultivate and maintain the existing palm trees on the farm
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Plant new hybrid palm plantations for long term productivity
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Harvest and process palm fruits into palm oil
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Develop the farm into a structured and sustainable palm production project
2. BUSINESS EMPOWERMENT
2.1 Liberty Academy
Training in all the arms of the Academy went well throughout the year. This year the Academy graduated 50 students from the following departments – Web Development; Digital Marketing; Fashipn Designing; Hairdressing; Catering; MakeUp/Gele tying; Barbing and Photography. The Photography and Cinematography students handled the coverage of many outside events to complement and practice the skills gained in the classroom.
Summer school computer training took place between July and August.
The Academy took on 24 government sponsored students in November 2025, they are being trained in fashion and social media communication.
2.2 Liberty Business Empowerment (annual outreach)
During the Imota Outreach, 309 attendees were introduced to over 8 business empowerment skills covering Gele tying, make up, cake and snack production, shoe and bag making, soap making and sewing. God meet the needs of those who were bound in poverty. Many of the participants left the outreach with skills to start sm
all scale businesses. 12 people received business empowerment prizes on Sunday including the presentation of a sewing machine to a twin.
3. PASTORAL CARE
3.1 Liberty Imota Outreach 2025
Liberty held an outreach at Imota Mini stadium, Ikorodu between 29[th ] October to 2[nd] November. The final venue was an answer to our prayers as it had all the facilities we required including a space for our eye clinic and a 5 minute’s drive to the General hospital where we conducted our general surgeries. The surgeons for the 1st time operated in an air-conditioned theatre without us paying for the use of the space. The MOT slotted perfectly into the only space on the ground which could accommodate it. We had 420 men and women doing extraordinary things through the supernatural power of God. The volunteers made God visible in Imota through compassion, dedication, and sacrifice. We had 6 people from Ohio, USA including three young adults, one an American who had never travelled to Nigeria. Many young adults in the schools’ outreach programme had a great impact on the lives of the teenagers in the schools.
People came from all over the country - Ikire, in Osun State, Oyo, Lagos and beyond. Our Fulani missionaries travelled 3 days by road from Yola to be part of the outreach. Total attendance was 8039 including 2950 children.
Many blind saw. 36 cataract operation took place. A woman who had been blind for 8 years regained her sight. 2235 people responded to the gospel and gave their lives to Christ. There were many people baptised in the Holy Spirit and water. There were queues of people wanting to be baptised. 264 were baptised. Every attendee was provided with lunch and water. 10,727 meals were served during the week.
We held 2 Motorbike outreaches for “Okada Riders”. The carrot was to service their bikes while we ministered to them. 12 out of the 48 attendees gave their lives to Christ. On the 1st day, it was a Muslim Hausa man who interpreted from Yoruba to Hausa.
As part of the programme, we had the opportunity to minister in 5 secondary schools where 303 students gave their lives to Christ during the week. At a follow up meeting the week after, when an altar call was made 127 students gave their lives to Christ. The LOS volunteers did not believe what they saw, so they made the altar call again and all the students remained. In the same meeting, a young female teacher also declared Jesus as her Lord and Saviour. God had prepared their hearts for the harvest.
2 centres were planted at the end of the outreach. New Covenant Church, Imota has experienced different stages of growth since commencement in November 2025.
Attendance ranged between 200 and 300 adults and children. This remarkable turnout was largely due to the distribution of Bibles, Christian books, gifts, food and drinks and the Word of God. In other to enhance worship services, the centre is in need of standing fans, pulpit, water storage tank, sign post and an electricity step-down transformer/voltage stabilizer. New Covenant Church, Adamo asloo recorded significant growth of 105%. It hold regular Sunday school and weekly Bible studies. Our primary objective is to secure a permanent site
3.2 Secondary School Outreach
Outreaches took place throughout the year in different schools in Lagos, Osogbo, Ile-Ife, Osu, Jobele, Ogbomosho, Ikorodu, Oyo and Fiditi. A total of 5,497 students were reached with activities that included Discipleship, free tutorials and showing of Hatima film. Of these, 577 students gave their lives to Christ. 34 were baptized in the Holy Spirit and 19 had water baptism while 231 Bibles were distributed.
3.3 Village Evangelism
Monthly village evangelism by Covenant Women under Liberty International went well throughout the year. The following villages in Oyo State were visited, Amosun, Longe, Olomi, Ayegun, Onileke, Kila, Igbo Oloyin, Molade, Omi and Oke Itunu. Free medical treatment, free raw food and clothing materials were given.
3.4 Liberty North Project
With support from Liberty International, outreaches were held in the following places in the Northern part of Nigeria:
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IDP camp in Yola, Adamawa State
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Fulani Ruga Settlement in Lainde, Song Local Government Area of Adamawa State
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Jalingo, Taraba State
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Mubi axis of Adamawa State
The “Catch Them Young” programme aimed at educating Fulani Christian children was started and is yielding positive results. Eight of them are currently attending a faith based school (4 in El Shaddai Model School, Yola and 4 in a school in Egbe, Kogi State). Five more children will attend school in January 2026.
4. CELL GROUP
Activities in all the house Cell Group centres went well throughout the year. More people were reached with the gospel and more teachers were trained to handle the new centres created. Two of the Cell group teachers were trained as Caregiver at the University College Hospital, Ibadan. This has enabled them to get jobs.
Children arm of the Cell Group was launched during the course of the year and the number of children has kept increasing to the glory of God. 4 arms of children cell groups were set up in Odeolo, Adeoyo, Oke Aremo and Itabaale with a total number of 220 children.
A mini open air crusade took place in June at Oke Bola 1&2 centres and Nalende 2 centre. Another one took place at Mokola and Ode Olo centres where many adults and children gave their lives to Christ during the crusades.
5. MEDICAL CARE
To address pressing healthcare needs in the community, Liberty organised a medical outreach at Imota Mini stadium, Lagos State, Nigeria. 420 volunteers inclusive of our medical team (Doctors, Nurses, Pharmacists, Physiotherapists and laboratory scientists) met the needs of over 8139 attendees. This project significantly improved the health outcomes of the community.
The following intervention activities were carried out.
| Activity | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|
| General Medical Doctor Consultations |
991 | 1507 | 1135 | 1473 |
| General Medical Surgeries | 22 | 22 | 21 | 49 |
| Eye Clinic Consultations | 695 | 2091 | 1135 | 962 |
| Cataract Surgery | 33 | 60 | 35 | 36 |
| Reading Glasses Issued | 557 | 400 | 775 | 887 |
| Pharmacy Patients Given Drugs | 866 | 1487 | 2133 | 1473 |
| Laboratory Tests Undertaken | 179 | 473 | 1188 | N/A |
| Dental Clinic Patients | 126 | 138 | 122 | 69 |
| Physiotherapy Patients Seen | 131 | 220 | 50 | 152 |
| Cervical Screening and Breast Examinations |
N/A | 196 | 269 | 181 |
Conclusion
Liberty Nigeria’s 2025 activities reflect our unwavering commitment to holistic
development of the spirit, mind and body. We are grateful to our partners,
volunteers and donors for making this impact possible.
DR TAIWO AJAYI Date: 13 August, 2026
LIBERTY - MAKING PEOPLE FREE
Independent Examiners’ Report for the year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 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 AUG 2026
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 2025 Unrestricted funds Restricted funds Total funds 2025 2025 2025 £ £ £ 69,205 69,205 4,685 4,685 -00 -00 73,890 - 73,890 73,890 - 73,890 42,998 42,998 16,615 -00 16,615 500 -00 500 -00 60,113 -00 60,113 - 60,113 - 60,113 13,777 13,777 238,739 238,739 252,516 252,516 |
Last year 2024 £ 66,308 4,944 -00 |
| 71,253 | ||
| -00 | ||
| 71,253 | ||
| 53,778 14,549 500 -00 |
||
| 68,827 | ||
| 68,827 | ||
| 2,426 -00 232,313 |
||
| 238,739 |
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 |
2025 2024 £ £ - - 252,516 238,738 |
|
|---|---|---|
| 252,516 238,738 |
||
| - - |
||
| 252,516 238,738 |
||
| 252,516 238,738 |
||
| 252,516 238,738 - - |
||
| 252,516 238,738 |
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 £ £ £ 73,890 - 73,890 - - - |
|---|---|
| 73,890 - 73,890 |
| 7. CHARITABLE ACTIVITIES COSTS Resources expended to charitable activities Resources expended to other charitable activities Sundry Donations |
Direct costs Support costs Total £ £ £ 42,998 - 42,998 10,415 6,200 16,615 - - - |
|---|---|
| 53,413 6,200 59,613 |
8. SUPPORT COSTS
| Wages Professional fees 9. GOVERNANCE COSTS Accountancy Legal and professional fees |
2025 2024 £ £ 6,000 6,000 500 500 6,500 6,500 2025 2023 ££ 500500 500 500 |
|---|---|
10. TRUSTEES REMUNERATION
AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023.
11. CASH AT BANK
| 2025 | 2024 |
|---|---|
| £ | £ |
| 252,516 | 238,739 |
| 12. MOVEMENT IN | |||
|---|---|---|---|
| FUNDS | Net Movement in funds | ||
| At.1/1/25 | At 31/12/25 | ||
| £ | £ |
£ | |
| Unrestricted funds | |||
| General | 238,739 | 13,777 | 252,516 |
| Restricted funds | - | ||
| TOTAL FUNDS | 238,739 | 13,777 | 252,516 |
| Net movement in funds, included in the above are as | |||
| below | |||
| Incoming | Resources | Movement in | |
| 13. | resources | expended | funds |
| £ | £ | £ | |
| Unrestricted | |||
| funds | |||
| General | 73,890 | (60,113) | 13,777 |
| Restricted funds | |||
| Restricted funds | - | - | - |
| TOTAL FUNDS | 73,890 | (60,113) |
13,777 |
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