Liberty Choir UK Re94Stered CIO Number 1173799 Liberty Choir UK Registered Charity Number 1173799 Financial Statements for 1 January 2021 to 31 December 2021 Page 2-10 Contents Reference and administrative details Independent examiner's report Statement of Financial Activities Statement of Assets and Liabilities Notes to the financial slatemenl 12 13 14-18
Liberty Choir UK Regsstered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Full name Legal structure Liberty Choir UK Charitable Incorporated Organisation (CIO) Foundation Model 1173799 Jackson Hall. Portland Place, Hastings, Easl Sussex TN34 1QN Registered charity number Principal address Trustees Sally Hill - Chair- elected 2020, Chair, 2021 Sheila Jones - elected 2018 Paul Webst8r- elected 2018 Alexandra Felix- elected 2020 Founders MJ Paranzino Ginny Dougary Bankers Lloyds Bank. PO Box 132, Butler Place, 1 Butler Place, Westminsler SW1 H OPR Independent examiner David Poynter, Cortlandt, George Street, Hailsham, East Sussex. BN27 1AE. Governance and management The charity is operated under th8 rules of its constitution adopted 13 July 2017 and registered with the Charity Commission as a Charitable Incorporated Organisation. Trustees are elected for three years on a rotats'onal basis. Any trustee relinng after their three-year term is eligible for re-eleclion. The day-to-day running of the organisation is delegated to a team, with the Irustees being responsible for the strategic direction of the organisation. Trustee induction and training The methods adopted for the recruitment and appointment of new trustees are as laid down in the constitution. All potential trustees are interviewed. follow an induction process. and Sign an eligibility declaration on election to the position of Tmstee. Trustees are invited to join the board because of their skills, knowledge and expertise. All trustees are expected to have experienced the prison programme and supported fundraising initiatives within Iheir first year of being a trustee.
Libety Choir UK RegisteTed CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Aims and objectives Liberty Choir's core mission is lo support prisoners tth inside prison an¢J posl-release through a singing and educational programme- combining outside volunteers from community choirs with prisoners in a mixed choir- which contributes to better mental health, positive outcomes, and reduced reoffending. The charity also works with forensic patients and Ihe Liberty Choir programme has been highly commended in NHS-funded mental health awards. Liberty Choir's vision is that the reoffending rates among ex-offenders can be significantly reduced Ihrough a network of choirs located within prisons and the community. We believe that the economic and social case for the choirs is overwhelming. Public benefit statement The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefil, 'Charilies and Public Benefit.. The trustees are confident that Charity Commission aims, objectives and activiti8S accommodate a range of activities that are relevant, accessible and affordabla and improve and enhance the lives of people, whilst encouraging and developing partnefships and networks, and are in accordancé with Ihe regulations on public benefit. 2021: Prisons In crSsls In January 2021, as the UK moumed the Christmas that never was and braced itself for a third national lockdown, prisoners the length and breadth of the UK remained isolated in prison cells for up to 23 hours day. With varying degrees of restrictions on every-day activities such as socialising and purposeful activity, th8 daily routine of prison life was monotonous and suffocaling. With little or no conlact with family and friends through prison visits. some women in custody were unable lo have physical conlacl with their children until May of 2021. Prison staff described the day they had to tell women at the prison Ihal they could not see their children due lo COVID restrictions and recall how the women sank to their knees in anguish. The picture of life in our prisons,. desolate, unengaging, and dirty, was painled by the Chief Inspeclor for Her Majesties Inspectorate of Prisons in his Annual Report. In the spring of 2021 HMIP found thal in many prisons, prisoners spent more time locked in their cell than they did in 1982. We are yel to see the effects that COVID restrictions will have on men and women in custody, but il is impossible to Ignore the negative impact that a lack of rehabilitative programmes, face to face contact, educational stimulus and employment training will have on dUcIng reoffending rates in the future As in the community, mental health and wellbeing has been greatly damaged by prolonge(I isolation and lack of social connection, with 510/0 of men and 71 0/0 of women in prison telling HMIP that they have difficulties wilh mental health. Self-harm and suicide remain high across
Liberty Chr UK Registered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 the estate. HMP Wandsworth, where Liberty Choir first began its prison programme, lost seven men to self-inflicted deaths this year alone. This was a particularly heart-breaking statistic for Liberty Choir, cutting deeper because of our strong bonds with Ihe men and the staff at HMP Wandsworth. Whilst the draconian COVID restrictions in the wider community were endured by every one of us, the situation behind prison walls was one of utter desolation and hopelessness. Making a difference Liberty Choirfs mission is to engage local communities with prisons through shared music- making, building friendship and creating the corltE0nS for rehabilitation. Even Ihough we haven't been able to go into prisons, except for one brief period. we have continued to fulfil this mission throughout 2021, recognising that our work was needed more than ever. To help prisoners cope with the boredom and isolation of near-constant lockdown, we've harnessed the efforts and goodwill of our volunteers to make regular donations of pens, paper, books, puzzles, games, and clothing throughout the year. We organised stsff events outside of London prisons, where we seNed refreshments lo the hardworking prison staff, as a 'thank you, for the role they played in keeping prisoners as safe as possible In difficult circumstsnces. Following a successful fundraising campaign for The Big Give Christmas Challenge 2020, which saw us raise £34.921, we were honoured to be recognised and awarded Arts Charity of the Year by The Big Give in January. Encouraged by our success. we began planning our strategy for the 2021 campaign in earnest. Liberty Choir employed its first fulltime employee in March. The role of the Operations and Partnerships Manager is transformational for our organization and allows us to build upon and develop new relationships with prison partners to aid our expansion into prison site5 across London and the southeast. Prior to the introduction of the OPM role, we identified that it would be challenging for the team to manage the relalionships and operational aspects associated with the expansion into 8 prisons without a dedicated employee working in this position. Following the prison restrictions during the pandemic (which saw our 3 prison programmes paused), we recognized that our shorl- and long-term objectives of re£stablishing our work at these sites, and broadening our reach to 5 new establishments, would require a substantial investment in the form of a permanent and eXperiend employee. We continued lo develop our digital delivery of high-quality, engaging, and educational radio programmes through Liberty Choir Radio, broadcast on Radio Wanno and National Prison Radio {NPRI. The Six Building 81ocks of Modern Music was written and recorded by Liberty Choir Co-Founder MJ Paranzino and co-hosled witri Liberty Choir Graduate RiGhie. These shows played and explored some of the most joyful music ever performed and brought the experience and wisdom of former prisoners. volunteers, and distinguished sUPPOrters into 60,000 prison Gells across England and Wales. The success of this project paved Ihe way for
Liberty Choir UK Regisiered CIO number 11Y3799 Llberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 48 Songs.. How music saved my life, where Co-Founder and journalist Ginny Dougary will interview Liberty Choir Graduates, Ambassadors, volunteers, and supporters about the power of a song and the sustenance it can provide. Funded by The Arts Council, research for the show began in Autumn of 2021 with broadcast scheduled for spring of 2022. Liberty Choir's digital programme supports live rehearsals in pnsons by increasing the amourrt of people we can reach, as well as generatit7g an appetite for Liberty Choirs in more prisons. We receive letters from men and women from prisons across England and Wales, and our dedicated group of volunteers continue to maintain the letter writing programme that began during the first few weeks of lockdown. In August, we were invited by the Govemor of HMP Coldingely to begin a Liberty Choir programme at the prison as soon as COVID restrictions would allow the first new prison since we started singing at HMP Downview in 2018. We also met with Govemors from HMP Ford to explore the opportunity of a Liberty Choir for the men at the category D prison, but due to extensive building work and reduced capacity at the prison, plans were postponed until late 2022. Liberty Choir Supporter and former Governor at HMP Wandsworth lan Bickers met with us in the capacity of his current role as Prtson Group Director for London. As part of our expansion strategy into 9 prisons. lan would make introduction5 to senior leaders in prisons and mental health teams, so our work could reach as many men and women as possible. Liberty Choir enlisted the skills of a part-time Social Media Editor in September, to grow our followers across social media platforms and to prepare a campaign for our larggst fundraising event of the year. The Big Give Christmas Challenge. Thanks to a generous benefactor, the Liberty Choir team, supporter5, ambassadors, and graduates were able to gather in person {some were meeting for the first time) at a networking event held in London. The event gave us an opportunity lo reflect on Liberty Choirs progress since we launched in prisons in 2014, discuss future pathways for Ihe charity and celebrate our Graduates. SUCsseS Sin leaving prison. We launched our first official Liberty Choir merchandise in the form of a handprinted tote-bag. which will be available to purGhase at all fundraising events, with all proGeeds donated to Liberty Choir. Our new team of musicians and directors began shadowing Principal Musical Director MJ Paranzino and Deputy Music Director Alex Roberts at our Iximmunity choir rehearsals in October, to build relationships with our team of volunteers and to prepare for our live prison programmes. The team also led a pilot session al HMP Downview in November (in between COVID outbreaks at Ihe prison), which saw a number of women, all of Ihem mothers. attending with Liberty Choir volunteers to release through song some of the tension and heartache caused by separation from their children. The joy and relief at the end of the session was palpable, and it proved how essential our work would be to women in prison when restrictions would allow a full programme to retum. To build on this experience, we scheduled a live training event for staff and volunteers, focusing on programme delivery, safeguarding and mental health and wellbeing in prisons, with Dr Alex Bunn Lead GP at Wandsworth Prison attending as a key-note speaker. A series of webinar events in prison awareness and safety were delivered to volunleers and staff, to upskill and prepare our people for the challenges of complex prison environments.
Liberty Choir UK Re9iStered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Founded in 2020, The Liberty Choir Development board is a tight-knit, well connected team who work tirelessly to fundraise and network on behalf of Liberty Choir, and in November, they held their first fundraising event. Prison Isn't Wort(ing brought together a terrific panel of speakers from both side of the prison estate and distinguished figures from journalism and literature. Panellists were Chris Atkins, film-maker and bestselling author of A Bit of a Stretch.. The Diaries of A Prisoners (Liberty Choir Graduate from Wandsworth); bestselling novelist Deborah MoggaGh. Marc Conway, ex-offender, now Prison Refomi Trust policy officer, Nicholas Hardwick, Professor of Criminal Justice, Royal Holloway, University of London (former Chief Inspector of Pnsons and Chair of the Parole Board), discussion hosled by former Panorama and BBC reporter John Sweeney. The event brought in more than £5000 for Liberty Choir as well as raising awareness of the work of Liberty Choir, the terrible conditions in prison and the urgent need for prison refomi. Due the popularity of our online weekly quizzes held throughout lockdown, and as part of our campaign for The Big Give Christmas Challenge, Libety Choir held a live quiz night in The Tooting Tram arid Social in December. The evenl, hosted by Quiz Master Alex Dougla5, gave volunleers, graduates, and team members the opportunity to reconnect, have fun and raise some funds for the charity. Afler an engaging and far-reaching social media campaign across all platforms highlighting the importance of singing for menlal health and wellbeing, Liberty Choir raised almost £52,0000 (with Gift Aid) during The Big Give Christmas Challenge week, smashing our target of £40.000 and raising almosl £20,000 more than in 2020. Our Social Media Editor interviewed volunteers, graduates, and team members about Libety Choir and why it is so special to them, to feature in a series of short videos shared through Facebook, Instagram. Twitter and TikTok. This helped to grow this yearfs donor base to 199. Our success in this campaign has formed part of our strategy for future Gampaigns, where we plan to emulate the use of social media to reach more people than ever before. 2021 has brought Liberty Choir challenges and many more opportunits'es, which we have met with tenacity, passion and always with a song in our heart. The sobering realities faGed by prisoners every day have been our driving force throughout a year of uncertainty and restriction, with the words written in their letters and cards becoming our mantra when faced with difficulties to overcome., "Il I hadn't Joined the choir, I'd never have beGome the man l am today. It gave me empathy for olhers, allowed me to open myself up. Liberty Choir helped me to change and make the life I want to lead. It helped me to be open and honest. Choir was like pressing the honesty button and rebooting. I will take everything from that and lead the life I want to lead... Stuart, Liberty Choir Graduate. Liberty Choir would like to thank our existing funders, some of whom have supported us from our first year in 2014, inGluding Stephen Fry and lan Hislop, The Arts Council and Trusthouse. Special thanks go to our Patrons David Gilmour CBE and Cherie Blair CBE, and our Ambassadors. Jenny Agutter OBE. Michael Gove. Kate Ruby, Ross Bell and Tim Bryan.
Liberty Choir UK Registered CIO Aumbei 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 We also extend much appreGiation to new and recent sources of support, such as The Bromley Trust, Garfield Wéston, The Prince of Wales Chantable Fund, Swire and Chapman Charitable. Summary of the main activities undertaken for the public benefit Weekly radio shows - Liberty Choir Radio- broadcast in prisons in England and Wales Development, production. and broadcast of radio series The Six Building Blocks of Modern Music, and the development and production of 48 Songs.. How music saved my life for broadcast in 2022. through National Prison Radio to the whole prison estate in England and Wales (100 prisons, audience share circa 60,000 prisoners) Supporting the reconciliations of Libety Choir graduates with their family members Maintaining contact with a large proportion of ex-offenders, supporting them in their rehabilitstion Influencing key members of the Criminal Justice community in the benefits of the arts towards behavioural change Developing a model that can be replicated across the pri50n estate Maintaining and developing relationships with prison partners in preparation for a return to live rehearsals in prisons Supporting prisoners during COVID restrictions by providing donated art and crafts materials. books, reading glasses and educational materials Supporting prison staff by arranging events outside of prisons at which our volunteer base provided tea, coffee, cake, and refreshments during the staff lunch break Bringing the outside community into prison creating awareness and tolerance of marginalised communities by running a workshop session at HMP&YOI Downview (in- between national lockdowns) Summary of the main activities during the period Awarded Best Arts Charity by The Big Give in January 2021, following our participation in The Big Give Christmas Challenge 2020, during which we raised over £34,000 Continued development of Liberty Choir Radio by producing and broadcasting shows over National Prison Radio to a listenership of over 60,000 Encouraging volunteers to become safely active during the pandemic by letter-writing, collecting donations of art and reading materials for prisoners, and to attend events to thank and support prison staff Recruitment and training of new musical directors and accompanists in preparation for the expansion into new prison sites Recruitment of our first full-time permanent employee in the role of Operations and Partnerships Manager Enlisting the services of a part-time Social Media Editor The Libety Choir Development Team held their first fundraising event, bringing in £5000 and raising awareness of our work Liberty Choir held a workshop with the women at HMP&YOI Downview in-between COVID lockdown restrictions
Liberty Choir UK Registered CIO rwrTtt)w 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 A live quiz nighl held at the Tooling Tram and Social to provide muGh needed community and connection to our volunteers, graduates, and team members A broad and engaging social media campaign to support our fundraising during The Big Give 2021 Christmas Challenge week. during which we raised almost £52,000 Risks and Risk Management The Charity trustees regularly review and assess the risks faced by the charity in all areas of its work and plan for the management of those risks. Risk is an everyday part of chantable activity and managing it effectively is essential if the trustees are to achieve their key objectives and safeguard the charity's funds and assets. The Trustees have discussed and set a risk framework Ihat allows them to: identify the major risks that apply to the charity make decisions about how to respond to the risks they face In particular the trustees have considered.. Governance Risk, including strategy and direction Operational risk including staff and volunteer safety Financial Risk including cash flow, reserves and diveTsity of income Environmental risk including governmenl poliw and public perception The charity's poliGy on reserves The Board of Trustees are responsible for ensuring that we manage our resources responsibly, and that we act in the best interests of the organisation and the people we serve. The Board has responsibility for approving and monitoring the implementation of this policy. To ensure that there is no significant disruption to our charitable actÉvities, holding appropriate reserves will enable the organisation to respond to any unforeseen reduction in income (for example when income does not reach expected levels)., or addilional expenditure (for example when projects overrun, or unplanned events occur). The amount of reserves held would provide short-term financial secunty unb'l long-term solutions can be established. As agreed by the Board of Trustees, Liberty Choir will hold the sum of £30.000 in reserve funds. The reserve amount was set based on Liberty Choirs contractual responsibilities to its employees. This amount will cover salary and the associated pension and National Insurance payments for a period of 3 months for- 1 x Full Time Contracted Operations arid Partnerships Manager 1 x Full Time Contracted Organisation Administrator
Liberty Choir UK Registered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 The reserve amount can only be spent when: The charity is experiencing finanaal diffiGulty and the amount of unre51ricted funds available is irssuificient to pay the monthly salary of one or both contracted employees The charity is ceasing operations and the funds are required to fulfil contractual salary obligations and associated pension and National Insurance contribution of one or both employees When the amount of unrestricted funding held reaches the reserve fund amount of £30.000, the Project Director will convene an urgent financial planning meeting with the Board of Trustees. In the interim.. Prison programme operations will be paused pending the outcome of the discussion with the Board of Trustees Freelance contractors and consultant arrangements not required for the essential core operations of the charity will be paused pending the outcome of the discussion with the Board of Trustees The reserves policy will be reviewed by the Board of Trustees in January 2023. Reserves are to be built up from the unrestricted (earned) income. The level of reserves is to be calculated and monitored every 12 months. The Reserves Policy is to be reviewed annually and whenever there are significant changes for the organisation. Financial Revlew Dljring the year the charity received £162,284 (2020.. £206,437) (2019: £172,111) in grants. donations and fundraising and spent £158,484 (2019.. £141.001) (2019.. £153,277) on its activities, giving a surplus of £3,800 (2020.. £65.436) (2019- £18,835} in the year under examination. This, together with the surplus from last year, means the group moves forward into 2022 with £92,165. Trustees. responsibilities Under the Charities Act 2011, the Tnjstees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year, and of its receipts and payments in Ihe year. In preparing the statement, the Trustees are required to.. Select suitable accounting policies and then apply them consistently
Literty Choir UK Regered CIO numbef 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Make judgements and estimates that are reasonable and prudent State whether applicable Accounts'ng Standards and Statement of Recommended Pradice have been followed, subject to any material departures disclosed and explained in the ststement of accounts, and.. Prepare the financial statements of the ongoing concern basis unless it is inappropriate to presume that the charity will continue its operations. The Trustees are responsible for keeping proper acLounting records whiGh disclose with reasonable accuracy at any time the financial position of the charity at that ts'me and to enable the Trustees to ensure that the financial statements comply with the requirements of the charities Act 2011 of the Charities (Accounts and Reporis) FRS 102. 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. Signed on behalf of the charity's trustees: Signed Date: 28 October 2022 Name Posltion io
Liberty Choir UK Registered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Independent examiner's report to the trustees of Liberty Choir UK I report to the trustees on my examination of the aGGounts of the above charity {"the Trust.) for the year ended 31 sl December 2021. Reporting period Liberty Choir UK was registered with the Charity Commission on the 121h July 2017, but delayed the vesting day until the 1st January 2018. These accounts span the period from the 1° January to 31S1 December 2021. Responsibilities and basis of report As the charity's Irustees, you are responsible for the preparation of the aGGounts in accordance with the requireTnents of the Charities AGt 2011 {"the Act"}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in. any material respect= the accounting records were not kept in aGGordance with s&ction 130 of the Charities Act,. or the accounts did not accord with the acGounting reGords" or I have no COnmS 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 unde ding of the accounts to be reached. Signed Date 28 October 2022 David Poynter Independent Examiner li
Lilxrty Choir UK Registered CIO numbei 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Receipts & payments account for the period ended 31st December 2021 Total Funds 2020 Restricted Unreslrict8d funds 2021 funds 2021 Total Funds Note INCOMING RESOURCES Income and Endowments frorTi". Donations. legacies and grants.. Grants and donations Charitsble activities 95.654 62.212 157,866 4,418 4,418 205.987 451 TOTAL INCOMING RESOURCES 95,654 66.630 162,284 206.437 OUTGOING RESOURCES Ex enditure on.. Charitable activities Govemance costs 85.959 72.525 158,484 141.001 TOTAL RESOURCES EXPENDED 85,959 72.525 158,484 141,001 NET INCOMEIEXPENDITUREI FOR THE YEAR 9.695 (5,895) 3.800 65,436 TOTAL FUNDS AT 1 January 2021 61,467 26,898 88,365 22.928 TOTAL FUNDS AT 31 Dember 2021 71.162 21.003 92,165 88,365 12
LstEty Choir UK Regsstered CIO njjmber 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Statement of assets and liabilities at 31 December 2021 Restrtcted Unrestricted funds funds 2021 2021 Total Total 2020 Note 2021 CURRENT ASSETS Cash at bank and in hand @ 31.12.20 71,162 19,989 91,151 88,365 Debtor- HMRC 1,014 1.014 Creditors: Amounts falling due within one year Net assets 71.162 21.003 92,165 88.365 Credstors: Amount$ falling due after more than one year Total assets less current liabilities 71.162 21,003 92,165 88,365 REPRESENTED BY. Accumulated fund blf Net profitl{loss} 88,365 3.800 92,165 22,929 65,436 88,365 These financial statements are accepted on behalf of the Gharity by: Signed Dated 28 October 2022 Print 11612A ToYoL%S Position 13
Liberty Choir UK Registe CIO number 1173799 Liberty Choir UK Trustees. annual report for the period 1st January 2021 to 31st December 2021 Notes to the accounts for the year ended 31 December 2020 ACCOUNTING POLICIES Basis of preparation of financial statements These financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of recommellded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective 1 January 2015)- (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) and the Charities Act 2011. 1.2 Going concern The trustees consider that there are no material unceriainties about the charities ability to continue as a going concem. 1.3 Charitable activities Charitable expenditure comprises those costs incuffed by the charity in the delivery of its activities and services for ils benefiGiaries. It includes both costs Ihat can be allocated directly to such aGtivities and those costs of an indirect nature necessary to support them. Fund accounting General funds are unrestrtcted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for olher purposes. Restricted funds are funds which are to be used in accordance with specific restriction5 imposed by donors which have been raised by Ihe Gharity for particular purposes. The cost of raising and administering such funds are charged against Ihe specific fund. Incoming Resources All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are 501d. Donated facilities are included at the value lo the charity where this can be quantified, and a third party is bearlng the Gost. No amounts are included in the financial statements for services donated by volunteers. Intangible income, which Gomprise5 donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 14
Libety Ch(%r UK Registered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Notes to the accounts for the year ended 31 December 2020 Income tax recoverable in relation to irTveslment income is recognised at the time the investment income is receivable. In th8 year under examination, no investment income was received. 1.6 Resources expended All expenditure is accounted for on a receipts and payments basis and has been induded under expense categories that aggregate all costs for allocalion of actsvities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating infomiation in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at the principal address or outreach. Governance costs are those incurred in connection with administration of the charity and compliance with constilutional and statutory requiremerTts. In the year under examination no funds were expended on governance costs. 15
Liberty Choir UK Regkstered CIO number 1173799 Liberty Cholr UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Notes to the accounts for the year ended 31 December 2021 2. INCOME FROM GRANTS, LEGACIES & DONATIONS Reslricled funds 2021 Unrestricted funds 2021 Total fund5 2021 Total funds 2020 95,654 66,630 162,284 206,437 Grants and donations include the following: Donations from individuals 50,504 52.674 103.178 38.483 Gift Aid on donations Grants 9.538 9.538 45,150 3.012 45.150 Arts Council 164,492 95,654 157.866 205.987 16
Litety Choir UK Registered CIO number 1173799 Liberty Choir UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Notes to the accounts for the year ended 31 December 2021 3. INCOME FROM CHARITABLE ACTIVITIES - FUNDRAISING Restricted funds 2021 Unrestricted funds 2021 Total fijnds 2021 Total funds 2020 Income from charrtable activities Fundraising 4.418 4.418 451 4. CHARITABLE ACTIVITIES Restricted funds 2021 Charitable activities Unrestricted funds 2021 Total funds 2021 Total funds 2020 Choir costs Charitable and project development National Prison Radio Fundraising costs Travel and subsistence Promotion and publicity Accounts Bank charges Events Printing. postage & stationery 10,100 6,985 17.085 47.608 50.153 51,194 101,347 41,608 18,180 102 5,391 6,211 5.391 6,711 500 630 1,478 135 1.081 1,081 88 829 Li¢en¢es Memberships Administration and office costs Equipment IT & website Training Salaries 2S 5,000 5.000 21,547 7.530 1.562 15 1.575 1,575 20,206 85,959 20,206 158,484 72,525 141,001 17
Liberty Cholr UK Rogi¥tsrgd CIO nLtmber 1173799 Llberty Cholr UK Trustees, annual report for the period 1st January 2021 to 31st December 2021 Staff costs were as follows: 2021 2020 Salartes 20,206 Freelance staff costs 102.359 109,288 122.565 109,288 The average monthly number of employ6es during the year was as follows: 2021 2020 Management, administration & development Choirs & attompanists 12 12 No single remuneration amounted to more than £60.000 Durfng the year, no trustee5 received any benefits in kind During the year. no Trustees received any reimbursement of expense 18