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 t￿th 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 Ch￿r 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 cor￿ltE0nS 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 eXperien￿d 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. SUC￿sseS 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
Reg￿ered 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 COn￿mS 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 De￿mber 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