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2024-12-31-accounts

Liberty Choir UK Registered Charity Number: 173799

Financial Statements for the Year Ended 31 December 2024

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Liberty Choir UK

Contents of the Financial Statements For

the Year Ended 31st December 2024

Contents

Trustees Annual Report ......................................................................................................................... 3 Governance and Management .......................................................................................................... 4 Trustee Induction and Training .......................................................................................................... 4 Aims and Objectives ........................................................................................................................... 5 Public Benefit Statement ................................................................................................................... 6 Liberty Choir saves lives ................................................................................................................ 6 Liberty Choir transforms lives ........................................................................................................ 6 Liberty Choir starts and ends with community ............................................................................. 7 Impact Statement ............................................................................................................................... 7 Liberty Choir’s Living Testament .................................................................................................... 8 Karl – The Story of a Young Offender ............................................................................................. 9 Our Wider Impact ........................................................................................................................... 9 2024 – Liberty Choir’s 10th Anniversary Year ................................................................................. 10 Looking Back - 2024 ..................................................................................................................... 10 Looking Ahead: Liberty Choir’s Ambitious Plans for 2025 ......................................................... 18 Risks and Risk Management ............................................................................................................ 19 Reserves Policy ................................................................................................................................ 19 Financial Review ............................................................................................................................... 20 References ......................................................................................................................................... 20 Financial Statements ....................................................................................................................................... 2 1 to 30

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LIBERTY CHOIR UK

Trustees Annual Report

For the period 1 January 2024 to 31 December 2024

Full Name: Liberty Choir UK

Legal Structure: Charitable Incorporated Organisation (CIO) Foundation Model: Registered charity number 1173799

Principal Address: Jackson Hall, Portland Place, Hastings, East Sussex TN34 1QN J

Trustees

Paul Webster - elected 2018 Alexandra Felix - elected 2020 Jennifer Holden - elected 2022 Oliver Huggins - elected 2023 Steve Manwaring – elected 2025

Founders

MJ Paranzino Ginny Dougary

Bankers

Lloyds Bank, PO Box 132, 1 Butler Place, Westminster SW1H OPR

Independent Examiner

Joseph Greenslade FCCA – Partner Gibbons Mannington & Phipps LLP, 24 Landgate, Rye, East Sussex TN31 7LJ

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Governance and Management

The charity is operated under the 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 rotational basis. Any trustee retiring after their three-year term is eligible for re-election.

The day-to-day running of the organisation is delegated to a team, with the trustees 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 trustee. Trustees are invited to join the board because of their skills, knowledge and expertise.

All trustees are expected to have experienced the programme and supported fundraising initiatives within the first year of being a trustee.

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Aims and Objectives

Liberty Choir is a full-circle charity whose work starts and ends in the community. 2024 marked our 10[th] anniversary of operations, bringing dedicated volunteers from community choirs into prison to sing alongside the prisoners, every week, encouraging teamwork, positive relationships and learning around basic literacy and numeracy skills. When the choir’s Graduates (ex-prisoners) re-enter society they are supported by the same choir volunteers and team.

Liberty Choir believes that everyone deserves a second chance at life; everyone has the potential to change for the better. We exist to unlock that potential and reconnect prisoners with society by providing a safe, non-judgmental environment where prisoners can engage with each other and the volunteers from the outside in a purposeful, cohesive manner. In this way, prisoners develop an increased awareness of their impact on others and the wider environment which, in turn, helps them to make a better transition into the community on release. By creating a community in prison which is replicated on the outside, we give people in prison continuity between incarceration and release and a social network unconnected to the reasons they were in prison.

Brainchild of co-founders MJ Paranzino and Ginny Dougary, since our inception in 2014, Liberty Choir has sung with over 2000+ prisoners in London, Surrey and East Sussex. It is an experience that transforms lives - not just those of the prisoners themselves, but also those of their families and their wider communities.

The reoffending rate of our Graduates is impressively low (2.8%) in comparison to the national average (48%). We are currently working with Confluence Partnerships on a yearlong formal evaluation of our project and hoping to have the input and support of the Royal Society of Statisticians to strengthen the evidence of the impact of our work.

On the outside, Liberty Choir is in touch with over 110 of our Graduates; men and women who have sought us out, recognising the lifeline we offer in helping them navigate the challenges of life on the other side of the bars. Their lived experience is invaluable as an informal advisory board for the Liberty Choir programme delivery. Half of our Ambassadors are Graduates of the Liberty Choir programme which demonstrates a real conviction for what we do.

Life after prison for Liberty Choir Graduates holds many opportunities for change and progression. In addition to being welcomed into our community choirs where they are embraced by the same volunteers who sang with them weekly in prison, Liberty Choir also offers Graduates the chance to perform publicly in prestigious venues such as Highclere Castle, the V&A and (this year) the Music Room in the Brighton Pavillion. These experiences help our Graduates to continue to build their self-confidence and interact with society in a way that they may not have been able to before.

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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 benefit ‘Charities and Public Benefit’.

The trustees are confident that Charity Commission aims, objectives and activities accommodate a range of activities that are relevant, accessible and affordable and improve and enhance the lives of people, while encouraging and developing partnerships and networks and are in accordance with the regulations on public benefit.

With prisons at capacity and prison officers leaving their posts in high numbers due to stress, Liberty Choir fills a vital gap in the current prison provision. We offer maximum impact with minimum demands on prison staff as both Liberty Choir staff and volunteers are radio and key trained, making their movement through the prison both secure and efficient.

“I hold a set of keys. But it is organisations like this that open a lot of doors. If we didn’t give men and ladies (who get into those situations) hope and an opportunity for a different option, I would be lost. I implore you to back this organisation – it IS making a difference” Lee Jones - Custodial Manager at HMP Coldingley since 1994 – speaking at our 10[th] Anniversary Celebrations

Liberty Choir saves lives . Heralded as one of the most effective voluntary activities by prisons, Liberty Choir is used by prison governors to target their most vulnerable inmates, such as those at risk of suicide or self-harm and young prisoners in gangs.

HMP Send confirmed that all the women on the risk register prior to joining Liberty Choir had all come off it within weeks of participating in the weekly rehearsals.

“My only regret is that Liberty Choir is not in every prison in the land” Eddie – Liberty Choir Volunteer and Supporter since 2014

Liberty Choir transforms lives . It can be easy

for those who are not persuaded by the transformative power of the arts to dismiss a charity like Liberty Choir as something nice and ‘fluffy’ – a couple of hours break from the tedium of being locked in a 6’ x 12’ cell for 23 hours a day - but that would be a mistake, because we have shown ourselves to be a gritty force for change, helping prisoners regain the self-confidence and selfworth which serve to underpin their successful rehabilitation when released.

“At the darkest moment in my life, Liberty Choir helped my transformation to becoming a better person that has since led to a better life, one that has been more purposeful to myself and my family and all those around me.” Ross Bell – Liberty Choir Graduate & Ambassador

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Liberty Choir starts and ends with community . In touch with 110 Graduates and working with 100+ community volunteers, Liberty Choir’s mission is to reconnect and reintegrate those men and women - marginalised through imprisonment - with society for the benefit of all. One of the ways that we strive to enhance this aspect of our work is through Friends & Family Concerts. These performances play a key role in changing lives and shifting opinions by:

According to the MoJ Farmer Review (2017), the odds of reoffending are 39% lower for prisoners who receive visits from family members.

Liberty Choir hosted two Friends and Family concerts in 2024: a debut performance at HMP Brixton in March and a fourth at HMP Coldingley in September. The first Friends and Family concert in a female prison has been requested for March 2025 by the Governor of HMP Send.

Impact Statement

We know from the many personal testimonies of prisoners and Graduates (we remain in touch with over 110) that Liberty Choir has a significant impact on the lives of prisoners and their families. To evidence the transformational effects of our programme on its beneficiaries including a reduced risk of re-offending and a generally more positive outlook on life, we have commissioned a year-long independent evaluation by Confluence Partnerships of both serving prisoners and Graduates.

This formalised evaluation project will focus on measuring the degree to which participants:

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Liberty Choir’s Living Testament

In October this year, we celebrated 10 years of our work in prisons by holding a party in The Bedford Pub in Balham - long-time supporter of Liberty Choir. Joined by friends, benefactors and supporters from across the years, we were honoured to also welcome many of our Graduates who wanted to pay their respects and give thanks for the huge difference Liberty Choir has made to their lives. We were lucky to be able to record some of the birthday greetings of our guests on camera; words of love and appreciation that are a living testament to the real impact of Liberty Choir.

“Thank you so much for saving me. You gave me something to hold onto in a really terrible time in my life” Eric – Liberty Choir Graduate

“I didn’t know which way was up or down. I was borderline suicidal. Liberty Choir helped me get through that. They made every day worth living” Kristian – Liberty Choir Graduate

“I have seen what a difference Liberty Choir makes. One prisoner explained to me that it was the only place he could feel like a human being and be himself” Jenny Agutter – Liberty Choir Ambassador

That same evening, a most touching speech was delivered by the former chaplain of HMP Wandsworth, Tim Bryant who met Liberty Choir during our very first programme there in 2014. Tim worked hard to facilitate our work in Wandsworth which is one of the largest prisons in Europe. Showing true grit and determination, Tim was even known to go and fetch prisoners from the farthest wings of the prison because he was keenly aware that this

activity was the difference between hope and despair. One of those prisoners was Ross Bell – now professional musician, Liberty Choir Graduate & Ambassador and ‘fundraiser extraordinaire’.

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“Lives are changed because people like Liberty Choir are prepared to love even in circumstances where you would say ‘why?’. ‘Why would 20 people go into a ratinfested Victorian jail and sit with people they don’t know and embrace them?’ The guys were suspicious, thinking ‘why do you think better of me than I think of myself?’

It is because there is something deep inside us called compassion – and Liberty Choir is an example – whether you believe or not, this is the Gospel – this is love in action.” Tim Bryant – Former Chaplain of HMP Wandsworth

From the feedback we have received from families and friends of prisoners, we know that our impact has been life changing, and sometimes lifesaving.

“At the most difficult and distressing phase of Ross's prison sentence, Liberty Choir was able to do something for Ross that I couldn't. They could get into the prison and make sure he was alright. I called them my "Avatars". They gave him a safe space and something to look forward to each week, which in Wandsworth was no mean feat. I will never be able to fully express how much comfort and relief that gave to me and our children, to know that he had contact with the outside world, with people who were there with the sole purpose to connect with him and offer unconditional support and positivity.” Vicky Ross – Wife of Ross Bell & Liberty Choir Ambassador

Karl – The Story of a Young Offender

Karl is a young offender (early 20s) who had completely retreated into himself upon imprisonment, rejecting all communication with family and interacting seldomly and reluctantly with other prisoners and prison staff. However, involvement with Liberty Choir brought about a gradual but significant and perceivable change. Eventually, Karl broke away from the reticence which had been his shield against prison life up until then and reached out to his grandmother with whom he had previously had a particularly strong relationship. Extending this olive branch was his first step in rebuilding the all-important familial bonds that will help him reintegrate when he is released. Karl’s grandmother demonstrated her devotion and love by coming to a Liberty Choir performance at the prison. Despite (in his own words) being ‘completely out of my comfort zone’, Karl willingly participated in the performance so that he could share that moment of pride and commitment with the person that mattered most to him. Karl is now being mentored by Graduate Ambassador, Ross Bell. As a former prisoner himself, Ross is fully aware of the challenges faced by ex-offenders in finding legitimate employment. His support and strong lead will be invaluable in helping Karl turn his back on a life of crime and re-enter society with a more positive mindset.

Our Wider Impact

It costs on average £51,724[1] per annum to keep someone in prison. This means that, for every year Liberty Choir’s 100+ Graduates do not re-offend, there is an estimated saving of over £5m for the taxpayer. This is before the wider social and societal benefits are

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considered: Liberty Choir seeks to equip prisoners with the essential life skills that will see them re-enter society with purpose and positivity. The impact of this on their home communities runs wide and deep, touching all those they come into contact with – from immediate family members, extended family members and friends, neighbours, local shop and business owners to community and local authority workers.

One life turned around has the potential to change many.

“For every prisoner that does not reoffend, this has a positive impact on at least 100 people in the community.” Ian Bickers (Prison Group Director for London Prisons to December 2023)

2024 – Liberty Choir’s 10th Anniversary Year

Looking Back - 2024

2024 Finance

Liberty Choir has gone from strength to strength over the past 10 years. We overcame the challenges posed by the pandemic of 2020-2022 by quickly restructuring our delivery model into radio broadcasts and care packages which could be enjoyed by entire prison estates rather than the lucky few. When restrictions were finally completely lifted in 2023, we resumed our face-toface delivery; with an increase in our income of 73%, we were able to expand our outreach from 2 prisons to 9 in just one year.

In January of this year, our 10[th] anniversary year, we added our 10[th] prison to the list and found ourselves in the slightly paradoxical situation of becoming too big for some of our existing funders to continue to support us. Nonetheless, we have been privileged to be in receipt of ongoing funding from the Surrey Police Commission, the Maria Björnsen Memorial Fund and the Bromley Trust with Garfield Weston and the Noel Buxton Trust adding to our multiyear grants this year. We began 2024 in a strong financial position, furthered strengthened by significant new philanthropic donations and fresh grants from the Victoria Wood Foundation, the 1961 Trust, the Aurum Charitable Trust, the Chalk Cliff Trust, and the Network for Social Change. Renewed support from the Arts Council, the John Thaw Foundation, the Hilden Charitable Fund, the Marchus Trust, the Bowerman Charitable Trust, the Tedworth Trust, and the Sussex Community Foundation has further enabled us to strengthen our presence in existing prisons throughout 2024. This support has also allowed us to plan additional in-prison performances, expand our team, enhance our through-the-gate services, and advance our evaluation project, which will form the foundation of future funding bids.

2024 People

Liberty Choir’s growth has led to the further engagement of staff to assist with increased administration and development requirements. We have welcomed Diana Saline as Administrative Assistant to the Prisons Operations Team and Clare McIntosh as Relationship Development Manager on the Development Team.

Expansion into more prisons has also resulted in more and more Graduates getting in touch on release, each one with their own specific needs and hopes for the future. Liberty Choir is committed to supporting them with their rehabilitation as part of our full-circle mission, both inside and outside prison.

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To make sure that we have people leading and promoting our organisation who really understand those we are working to help, we approached 2 new Graduates to become Liberty Choir Ambassadors. Mark Downer and Chris Atkins have accepted this role, and we look forward to their valuable input in raising awareness and optimising our delivery strategy.

Mark Downer (Liberty Choir Graduate & Ambassador)

Documentary film-maker Chris Atkins was sentenced to a bit of a stretch in HMP Wandsworth in 2016. His subsequent book, fittingly entitled, ‘A Bit of a Stretch: The Diaries of a Prisoner’ offers a witty take on prison life, including his experience of Liberty Choir. Chris’ latest Podcast series is focused on solutions to the prison problem and features an episode on Liberty Choir - Sing When You're Winning - A Bit of a Stretch - The Podcast – in which Chris talks about what the choir meant for him and how it affected his fellow inmates: “It was the impact on me for me to go “Oh my god, I can just let rip for an hour!”, but it was also seeing the impact on the others. I think I came at first very sceptically thinking, “These guys are doing it to get out of their cells and swap drugs” because that was what most of the activities were used for, and they didn’t with Liberty Choir. They were really into it and you could see them light up.”

Chris Atkins (Liberty Choir Graduate & Ambassador)

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2024 Achievements

2024 marked our 10[th ] anniversary; 10 years of operations, serving a total of 10 prisons with our formal expansion into HMP Pentonville in January. This programme is part-funded by Islington Council where the prison is located. Several Islington Councillors have experienced the programme, invited by Liberty Choir’s Development Team.

2024 also saw the launch of our Graduate Employment Scheme - a breakthrough addition to our through-the-gate offering - following the commitment of one Brighton based business to prioritise suitable job opportunities for our Graduates. The scheme offered immediate employment for one of our Graduates on his release in January. Our first Graduate employee describes how this made him feel:

“It’s a massive confidence boost. My mum, my dad and my children, they could see that, straight out of getting out from prison, I was gonna go into work, earn an honest living.”

In April, we were proud to learn that one of Liberty Choir’s singers at HMP Coldingley had passed his Level 6 Royal Society of Musicians Award in Singing Performance. He gives credit to the support given to him by the Liberty Choir as he prepared for this examination, in particular our accompanist, David Perkins, who worked with him each week on a one-to-one basis. The relationship continues as ‘Matthew’ keeps in contact from his new open prison and was able to participate as a singer and musician (playing the violin) at our community choir concert in the historic and splendid Music Room of the Brighton Pavilion.

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In November, our co-founders, alongside one of Liberty Choir’s Graduates, Roy Mills, were honoured to be invited to address the congregation at the Greater London High Sheriffs Justice Service at Southwark Cathedral. This invitation highlights growing recognition of Liberty Choir’s impact on rehabilitation and community integration through music and serves as both an honour and a powerful statement about the role of music in positive change.

Liberty Choir Graduate and Ambassador, Ross Bell’s musical success story continues. Along with his band Rosko Piko, Ross released a debut album in October named ‘Beautifully Wasted’. In December, Ross asked two of our female Graduates to join him in participating in a Songwriting Day with songwriters from the Americana Music Association (AMA). The process was recorded in a documentary to be screened at the AMA Annual Conference at the end of January 2025 in Hackney. Events were held at the London College for Contemporary Music and resulted in 7 fantastic news songs being produced on the theme of ‘Can Music Change the World?’. Our Graduates overcame any initial nerves to both fully engage with the songwriting experience and to participate in their live song performances at the end of the day.

2024 Highlights

Friends & Family Concerts

The highlights of 2024 are numerous. However, the Friends & Family concerts at HMP Brixton in March and HMP Coldingley in September especially stand out.

Both concerts were inspirational. HMP Brixton's was organised in a record time of 3 weeks because two of the residents had made it a special request before their release. The performance of an original song, composed by one of these prisoners and sung by the other, was a particularly poignant moment during the concert. On release, these two former prisoners immediately joined MJ's Choirs in the community and are now supported by a team of volunteers to help them access what they need to survive.

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Guest attendees at the event at HMP Brixton included Ambassador Jenny Agutter and fellow cast mates she had invited from Call the Midwife: including Linda Bassett, Megan Cusack and Jackie Cast, who volunteers weekly at HMP Pentonville. The Ministry of Justice's Head of Communications, Simon Barrett, also attended with three of his senior colleagues, as well as representatives from multi-year funders such as Garfield Weston, Victoria Wood Trust and King Charles III Charitable Trust.

“It was great for my family to see this side of me and to see us prisoners as emotionally caring and as human beings. They were very, very proud.” 'Chris', Brixton Concert Evaluation

Two of our Graduates were also among the guests and took the opportunity to address the men of Brixton about their experiences and the impact that Liberty Choir had on them while in prison and since being released.

The concert at HMP Coldingley was equally special - with Marika Rauscher (Music Director at 3 of our 10 prisons, and an exceptional opera singer) directing the men with such gentle precision and enthusiasm as they proudly delivered a magnificent rendition of ‘Chorus of the Hebrew Slaves’ and then reducing them all to tears with her performance of Puccini’s ‘O Mio Babbino Caro’.

Marika Rauscher Music Director at HMP Coldingley

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As with the concert at Brixton, two of our Graduates also attended the event at Coldingley and gave their stories of hope and reassurance that there would be ongoing support from Liberty Choir on the other side of the prison gates.

Coldingley’s Governor and staff were delighted that a key figure in prison reform was on the guest list.

Mr Taylor was joined by the Head of Operations from the King Charles III Trust, Yvonne Abba-Opoku who confirmed that she would be briefing his Highness about the good work of Liberty Choir, and Dan Frankenburg of Love Productions.

Yvonne Abba-Opuku

Dan Frankenburg with co-founder MJ Paranzino

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10th Anniversary Party

Our 10th anniversary party was held in October at The Bedford Pub in Balham. The Bedford offered both the whole first floor of their building, with its impressive ballroom and other reception rooms, as a gift to the charity, alongside their kitchens, equipment, a full team behind the (non-alcoholic) bar and waiters delivering canapés created by Liberty Choir Graduate Stuart and his redoubtable assistant, Snowy.

Fresh pomegranate juice was provided by another long-term Graduate, Roy as the basis of welcome mocktails to the 150 plus guests, Liberty Choir Graduates and stakeholders of the charity.

Liberty Choir Ambassador, Jenny Agutter with co-founder, Ginny Dougary

To mark our milestone occasion, the team - lead by Marika Rauscher - performed a set with their own version of Barcelona made famous by Freddie Mercury and Monserrat Caballe adapting the words to celebrate Liberty Choir. Liberty Choir invests heavily in their musicians. Not only are they exceptional in their musical talents, but they also possess that special skill set required to manage the challenges of working in a prison environment.

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After the musical entertainment was over, the stage was given over to speeches and awards for remarkable prison staff – those whose help and support over the years have made the challenges of running a prison programme so much easier. This was a particularly touching part of the evening and one that brought cheers of delight and acknowledgement from the Graduates who lined the front row of the audience. Notably, HMP Coldingley’s Lee Jones who was honoured for his unfailing support of the Liberty Choir programme there.

Lee made it clear in his acceptance speech that, despite 30 years’ experience as a Prison Officer, without organisations such as ours going into prison and offering the prisoners a different option, he would be lost.

He concluded: “It is a privilege to have been part of Liberty Choir – long may it continue.”

Bonanza Fundraiser

Other noteworthy moments of 2024 include the launch of our Bonanza Fundraiser; a 6- month initiative for supporters of Liberty Choir to get creative with their fundraising ideas and put the ‘FUN’ back into ‘ fun draising’. A mind-mapping day was held in early June to whet the whistle of would-be star fundraisers. It proved extremely productive with so many suggestions of how money could be raised in engaging and exciting ways.

A fabulous gala performance in St George’s Church Deal organised by Liberty Choir Ambassador & Graduate Ross Bell and his wife Vicky, topped the bill of Bonanza fundraisers of the year - a wonderful display of the power of music.

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Over the course of the following few months, events as wide-ranging as curry evenings to coffee mornings, Desert Island Disc nights to Bring & Buy Sales took place and paved the way into our biggest fundraiser of the year – The Big Give Christmas Challenge.

The Big Give Christmas Challenge 2024

Setting ourselves an ambitious £80,000 target this year was indicative of the increasing demand on our services and the concomitant costs of delivery as Liberty Choir continues to expand. We were, therefore, extremely pleased to have exceeded our target by over £3,000 this year, raising over £95,000 in total with Gift Aid.

Looking Ahead: Liberty Choir’s Ambitious Plans for 2025

As we step into 2025, we have bold and exciting plans for the year ahead. Key milestones include:

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Additionally, we are advancing our CARE strategy, which focuses on:

2025 promises to be a transformative year for Liberty Choir, and we look forward to building on our success to reach even more people through the power of music.

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 charitable 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 that allows them to:

The Trustees have considered:

Reserves Policy

The Board of Trustees is responsible for ensuring that we manage our resources responsibly and that we act in the best interests of the organization and the people we serve. The Board has the responsibility for approving and monitoring the implementation of policy.

To ensure that there is no significant disruption to our charitable activities, 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 additional expenditure (for example when projects overrun, or unplanned events occur). The reserves held would provide short-term financial security until 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 based on what had been its contractual responsibilities to its first

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employees. Financial risk to the charity has been reduced as freelance consultants have now taken these roles. However, the Board has decided that it would be prudent to keep this amount in reserve anyway.

In 2025, in line with the growth of the charity, the reserves will be higher. The Board of Trustees will review the Reserves Policy in January 2026.

Financial Review

The charity received income during the accounting period totaling £388,499 and overall had a surplus for the year of £13,292 At the end of the accounting period the charity held funds totalling £137,510 of which £49,301 are held for restricted purposes. The remaining unrestricted reserves of £88,209 exceeds the amount stated in the reserves policy agreed by the Board of Trustees.

Approved by order of the Board of Trustees on ............................. and signed on its behalf by:

O Huggins – Trustee

References

1 Cost per prisoner England and Wales 2023 | Statista

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIBERTY CHOIR UK

Independent examiner's report to the trustees of Liberty Choir UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

J J Greenslade FCCA The Association of Chartered Certified Accountants

Gibbons Mannington & Phipps LLP Chartered Accountants Landgate Chambers 24 Landgate Rye East Sussex TN31 7LJ

Date: .............................................

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LIBERTY CHOIR UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Notes
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
237,243
EXPENDITURE ON
Raising funds
6,350
Charitable activities
Charitable Activities
184,572
Other
700
Total
191,622
NET INCOME/(EXPENDITURE)
45,621
Transfers between funds
10
(5,000)
Net movement in funds
40,621
RECONCILIATION OF FUNDS
Total funds brought forward
47,588
TOTAL FUNDS CARRIED FORWARD
88,209
Restricted
funds
£
151,256
706
182,879
-
183,585
(32,329)
5,000
(27,329)
76,630
49,301
2024
Total
funds
£
388,499
7,056
367,451
700
375,207
13,292
-
13,292
124,218
137,510
2023
Total
funds
£
349,103
7,974
260,032
-
268,006
81,097
-
81,097
43,121
124,218

The notes form part of these financial statements

Page 22

LIBERTY CHOIR UK

BALANCE SHEET 31 DECEMBER 2024

FIXED ASSETS
Notes
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
10
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
2,099
33,368
60,963
94,331
(8,221)
86,110
88,209
88,209
Restricted
funds
£
-
30,000
19,301
49,301
-
49,301
49,301
49,301
2024
Total
funds
£
2,099
63,368
80,264
143,632
(8,221)
135,411
137,510
137,510
88,209
49,301
137,510
2023
Total
funds
£
-
13,606
115,770
129,376
(5,158)
124,218
124,218
124,218
47,588
76,630
124,218

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on . ........................................... and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 23

LIBERTY CHOIR UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Liberty Choir UK is a charitable incorporated organisation, registered in England and Wales. The charity's registered number and principle address can be found in the Report of the Trustees.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

In preparing the financial statements, the trustees are required to make an assessment of the ability of the charity to continue as a going concern. On the basis of these forecasts and the fact that the charity has substantial net current assets and net assets, the trustees are confident that the charity has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. As a result of the above, the trustees have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% on cost

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 24

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Independent examiners' remuneration 2,722 6,000
Depreciation - owned assets 700 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

5. STAFF COSTS

STAFF COSTS STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
No employees received emoluments in excess of £60,000.
2024
£
-
-
-
2024
-
2023
£
3,997
74
4,071
2023
1

6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
202,884
EXPENDITURE ON
Raising funds
7,974
Charitable activities
Charitable Activities
178,443
Total
186,417
NET INCOME
16,467
RECONCILIATION OF FUNDS
Total funds brought forward
31,121
Restricted
funds
£
146,219
-
81,589
81,589
64,630
12,000
Total
funds
£
349,103
7,974
260,032
268,006
81,097
43,121

continued...

Page 25

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 47,588 76,630 124,218
7. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
Additions 2,799
DEPRECIATION
Charge for year 700
NET BOOK VALUE
At 31 December 2024 2,099
At 31 December 2023 -
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 9,118 5,840
Accrued income 54,250 7,766
63,368 13,606
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 5,461 1,280
Accrued expenses 2,760 3,878
8,221 5,158

continued...

Page 26

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS

Net
movement
Unrestricted funds
At 1/1/24
£
in funds
£
General fund
47,588
45,621
Restricted funds
Arts Council
20,021
(20,021)
Fishmongers
-
1,925
Bowerman
7,026
(7,026)
OPCC Surrey
30,000
697
Serco
6,883
(6,883)
Sodexo
12,700
(12,700)
Network for Social Change
-
7,431
Pentonville Programme
Sussex Community Foundation - HMP
Lewes
-
-
(5,000)
4,248
Victoria Wood - Brixton F&F
-
5,000
76,630
(32,329)
TOTAL FUNDS
124,218
13,292
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
237,243
Restricted funds
Arts Council
41,702
Fishmongers
10,000
Bowerman
15,000
OPCC Surrey
30,000
Serco
22,916
Sodexo
-
Chalk Cliff
5,000
Marchus Trust
5,000
Network for Social Change
7,431
Pentonville Programme
4,959
Sussex Community Foundation - HMP
Lewes
4,248
Victoria Wood - Brixton F&F
5,000
151,256
TOTAL FUNDS
388,499
Transfers
between
funds
£
(5,000)
-
-
-
-
-
-
-
5,000
-
-
5,000
-
Resources
expended
£
(191,622)
(61,723)
(8,075)
(22,026)
(29,303)
(29,799)
(12,700)
(5,000)
(5,000)
-
(9,959)
-
-
(183,585)
(375,207)
At
31/12/24
£
88,209
-
1,925
-
30,697
-
-
7,431
-
4,248
5,000
49,301
137,510
Movement
in funds
£
45,621
(20,021)
1,925
(7,026)
697
(6,883)
(12,700)
-
-
7,431
(5,000)
4,248
5,000
(32,329)
13,292

continued...

Page 27

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Comparatives for movement in funds
Net
movement At
At 1/1/23 in funds 31/12/23
£ £ £
Unrestricted funds
General fund
31,121
16,467 47,588
Restricted funds
Arts Council
12,000
8,021 20,021
Bowerman - 7,026 7,026
OPCC Surrey - 30,000 30,000
Serco - 6,883 6,883
Sodexo - 12,700 12,700
12,000 64,630 76,630
TOTAL FUNDS
43,121
81,097 124,218
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Arts Council
Fishmongers
Bowerman
KCCF
OPCC Surrey
Serco
Sodexo
TOTAL FUNDS
Incoming
resources
£
202,884
60,886
15,000
15,000
2,000
30,000
8,333
15,000
146,219
349,103
Resources
expended
£
(186,417 )
(52,865)
(15,000)
(7,974)
(2,000)
-
(1,450)
(2,300)
(81,589)
(268,006 )
Movement
in funds
£
16,467
8,021
-
7,026
-
30,000
6,883
12,700
64,630
81,097

continued...

Page 28

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers Transfers
movement between At
At 1/1/23 in funds funds 31/12/24
£ £ £ £
Unrestricted funds
General fund 31,121 62,088 (5,000) 88,209
Restricted funds
Arts Council 12,000 (12,000) - -
Fishmongers - 1,925 - 1,925
OPCC Surrey - 30,697 - 30,697
Network for Social Change - 7,431 - 7,431
Pentonville Programme - (5,000) 5,000 -
Sussex Community Foundation - HMP
Lewes - 4,248 - 4,248
Victoria Wood - Brixton F&F - 5,000 - 5,000
12,000 32,301 5,000 49,301
TOTAL FUNDS 43,121 94,389 - 137,510

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:


the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 440,127 (378,039 ) 62,088
Restricted funds
Arts Council 102,588 (114,588 ) (12,000)
Fishmongers 25,000 (23,075) 1,925
Bowerman 30,000 (30,000) -
KCCF 2,000 (2,000) -
OPCC Surrey 60,000 (29,303) 30,697
Serco 31,249 (31,249) -
Sodexo 15,000 (15,000) -
Chalk Cliff 5,000 (5,000) -
Marchus Trust 5,000 (5,000) -
Network for Social Change 7,431 - 7,431
Pentonville Programme 4,959 (9,959) (5,000)
Sussex Community Foundation - HMP
Lewes 4,248 - 4,248
Victoria Wood - Brixton F&F 5,000 - 5,000
297,475 (265,174 ) 32,301
TOTAL FUNDS 737,602 (643,213 ) 94,389

Description of Restricted Funds

Arts Council - Core costs at Wandsworth, Pentonville, Lewes

Bowerman - HMP Lewes - Music Team costs - their fees and expenses

continued...

Page 29

LIBERTY CHOIR UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. MOVEMENT IN FUNDS - continued

Chalk Cliff Trust - Core costs at HMP Lewes

Fishmongers - Part-funding for salary of Partnerships and Operations role (duties subsumed by Business Manager - Shiv)

Marchus Trust - Costs associated with Friends & Family Concert held at HMP Coldingley September 2024

Network for Social Change - Costs associated with Evaluation Report including Confluence Partnership fees

OPCC Surrey - Surrey Prisons - Core costs associated with any of the Surrey prisons: Bronzefield, Coldingley, Send, High Down and Downview

Pentonville Programme - Core costs at HMP Pentonville

SERCO - HMP Thameside - Core costs at HMP Thameside

SODEXO - HMP Bronzefield - Core costs at HMP Bronzefield

Sussex Community Foundation - Core costs at HMP Lewes

Victoria Wood - Costs associated with Friends & Family Concert at HMP Send (planned for June 2025)

TRANSFERS BETWEEN FUNDS

A transfer of £5,000 from unrestricted general funds to a restricted fund, Pentonville Programme, is declared in this year's accounts. This transfer corrects the position of the two funds for a misallocation stated within the 2022 financial statements.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 30