**Liberty Choir UK Registered Charity Number: 173799 Financial Statements for the Year Ended 31 December 2025** 



## **LIBERTY CHOIR UK** 

Trustees Annual Report 

For the period 1 January 2024 to 31 December 2025 

**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 Nicholas Hardwick – 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. 

## 

to have due regard to the Charity Commission’s general guidance on public benefit ‘Charities 

accommodate a range of activities that are relevant, accessible and a�ordable 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. 

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## **Aims and Objectives** 

Liberty Choir UK is a full-circle charity. Our mission is to transform lives and reduce reo�ending through the joy of music and the power of community. 

**We believe in a future where no-one is thrown away because of their past actions, and everyone has a chance to rebuild their lives** 

Each week, our professional musicians and local volunteers go into prison to sing alongside the prisoners, creating a safe space that encourages fellowship and camaraderie.  The connections formed behind bars continue through the prison gate when the same volunteers, wider Liberty Choir team and partner organisations support these individuals with practical and emotional guidance as they re-enter society. 

**Liberty Choir’s work is taking place against a backdrop of increasing strain on the prison system** 

A report from November 2025 by Parliament’s Justice Committee[1] highlights the profound challenges facing rehabilitation in prisons, including overcrowding, understa�ing and limited access to meaningful activity. And the consequences for prisoner wellbeing are catastrophic. O�icial MoJ statistics published in October 2025[2] show that violence is escalating, self-harm is commonplace and suicide a constant risk. 

## **Liberty Choir: It Works** 

Liberty Choir delivers under these conditions. Week after week, despite challenges and red tape, we return, o�ering prisoners reliability and a sense of hope to counterbalance uncertainty and despair. 

Our sessions not only teach musical skills but also foster social bonds, build self-esteem, and provide a sense of community and purpose addressing the multiple challenges faced by prisoners, including mental health issues, social isolation, and lack of purposeful activity. 

along to our first session were on the At-Risk Register. Within a few weeks every woman who had previously been on the list had come o� it. As one participant noted _: “coming to Liberty Choir weekly has really helped stabilise me”_ 

**HMP Send's latest inspection report[3]** specifically noted Liberty Choir’s contribution to the promotion of wellbeing among prisoners. 

_“That’s the beauty of music. Somehow, through the squeaking and squawking, magic happens!” MJ Paranzino – Liberty Choir Music Programme Director_ 

**However, this is just the starting point.** What makes Liberty Choir unique is that we work to create community both inside and **outside prison** with our dedicated volunteer network. 

One might imagine that release from prison is a blessing for those who have su�ered the indignities and humiliations of being locked in a cramped and dehumanising cell smeared with blood and faeces. But the reality for many is that ‘outside’ is a world which can be even more hostile than the one behind the gates – a world blighted by childhood trauma, mental illness and substance dependency. 

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up to fail. Poor coordination between prisons and the probation service (leading to high profile errors), combined with patchy healthcare, a national housing crisis and a shuddering benefits 

**And this is where we demonstrate our real strength** . With our network of community choirs in the Southeast and London, and potential to grow this support base in other areas, links to other support organisations[4] and connections to businesses willing to give our graduates (former prisoners and Liberty Choir members) a chance at a paid job, Liberty Choir works with probation services to offer wraparound care that lays several of the cornerstones acknowledged as the 

foundations of successful rehabilitation: positive relationships and community; education, skills and employment; personal responsibility and self-belief and safety and stability. 

Quite simply, as Liberty Choir Graduate, Tendai puts it: 

_“Liberty Choir represents community, hope and second chances.”_ 

## **The 2025 Liberty Choir Calendar: In Highlights** 

Liberty Choir began 2025 working with **ten** prisons throughout the Southeast and Greater London areas. In April 2025, we **expanded our outreach to an eleventh** with our launch at **HMP East Sutton Park** in **Kent** . This marked our **fourth women’s prison** and a significant step in our pathway to forging a national model. 

Later that month, our co-founders were invited to a **reception at Windsor Castle hosted by HM The King** , recognising our contribution ak ‘y 

among community music makers across the UK. 

In the same month, Liberty Choir was featured as a 

case study in the latest report from _**The Times Commission on Crime and Punishment**[5]_ . With the report being formally launched at a high-profile event attended by 200 senior figures from politics, crime and policing, our inclusion highlighted Liberty Choir as a serious contributor to the national debate on crime, punishment and reform. 

**concert in a women’s prison** , held at HMP Send. Invitees included the former High Sheriff of London, Millicent Grant and former Chief Inspector of Prisons, Nick Hardwick. In addition to a full audience of friends, family, the event was marked by the presence of other women prisoners from the wings who came to watch and support their friends. 

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Friends & Family performances embody the three aims at the core of Liberty Choir’s mission: building community within prisons, sustaining that community beyond release, and engaging the wider public by shining a spotlight on life behind the bars. 

_“I was so glad my visitor could make it. That was really special. When leaving he even kissed my hand, which made me feel seen and respected. The whole thing just made me feel like a human not a prisoner for 2hrs.” Shelby – Liberty Choir Participant at HMP Send._ 

_“I am full of admiration for what you have achieved and indeed for the women who took part._ 

_Nick Hardwick (Former Chief Inspector of Prisons) - Friends & Family Concert, HMP Send, June 2025_ 

In June, the Liberty Choir story reached 240,000 print readers and 700,000 online viewers in the _**BBC Music Magazine**[6 ]_ that featured us as part of a wider piece on community music-making in prisons. 

In August, the **Dame Anne Owers’ Prison Capacity Review** was published: a government-commissioned assessment of how England and Wales intend to manage the crisis around prison overcrowding. Liberty Choir was a contributor alongside other Criminal Justice charities and representatives from His Majesty’s Prison & Probation Service. 

In the early Autumn, senior leadership and trustees came together to map **Liberty Choir’s strategic direction for the next five years** . This period of reflection and planning has informed the development of a new strategic 

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framework and supporting materials, laying the foundations for Liberty Choir to become a national model. 

October saw us stage our 

## **concert at HMP Wandsworth since COVID.** 

Wandsworth is where 

Liberty Choir began in April 2014. Where the idea first took root that singing side by side could change prisoners’ lives for the better. 

That was twelve years ago. And, although our face-to- 

concerts (which had formerly been an annual fixture of the prison calendar) remained silent for over 5 years. 

The aftermath of the pandemic left Wandsworth, 

re-establish a weekly programme was one thing. To stage a full Friends & Family concert with guests, food, decorations and live performance in one of the country’s busiest and most pressured prisons where all but the most essential of activities are still severely limited - that required belief on every side. Moreover, it required persistence; a quality that Liberty Choir has become famous for. 

Choir graduates braved stepping back inside the prison gates. 

A couple of these graduates came to the front and spoke with great courage and emotion about their time in prison, and the lasting impact Liberty Choir has had on their lives. These testimonies were deeply moving for the audience: prisoners and guests alike. 

October also saw Liberty Choir’s co-founders invited to speak at the **Weston Charity Awards** (see photo), addressing more than fifty charity leaders. This invitation reflected Liberty Choir’s role not only as a delivery organisation, but as a contributor to learning and leadership across the sector. 

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November brought with it one of our proudest moments. Liberty Choir was awarded the **2025 Longford Prize** . 

The award ceremony was attended by a former Liberty Choir participant on day release from an open prison, who has been supported by Liberty Choir in gaining a Level 6 Royal Society of Musicians Award in Singing Performance while still serving his sentence. His presence embodied proof — also reflected in the work of the Longford Trust — that belief and opportunity can lead to powerful outcomes. 

**Liberty Choir Advisory Council (LCAC).** The LCAC will help to shape Liberty Choir’s governance, culture and direction — bringing those we seek to support into the heart of the organisation. 

2025 also saw us strengthen our governance with Steve Manwaring (CEO of the HVA) and Nick Hardwick, former Chief Inspector of Prisons, joining the Board. Their appointment has brought 

invaluable insight and experience to the team at a pivotal time as we move towards a national model. 

2025 concluded with a Christmas concert performed by MJ’s choirs, including Liberty Choir graduates, at the Brighton Pavilion — a fitting festive finale to the year. 

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## **Fundraising** 

**2025 was a record year for fundraising** , with income growth commensurate with our expanding activity and reach. Alongside continued support from established multi-year funders such as the Garfield Weston Foundation, Bromley Trust, Tedworth Trust, Maria Björnsen Memorial Fund and the Surrey Police and Crime Commissioner, we were grateful for repeat annual grants from the Arts Council England and the National Lottery Awards for All scheme, among others. We also welcomed several new grants supporting specific prison programmes, including funding from the Dorset Police and Crime Commissioner for our Southwest pilot at HMP Guys Marsh and from the Lawson Trust for HMP East Sutton Park. In such a tough funding climate, we feel fortunate to welcome sixteen new funders to the work of Liberty Choir – see our website for a full list. 

A number of smaller funders, both long-standing and new, chose to sponsor Friends & Family events - the Victoria Wood Foundation sponsored the concert at Send and the Forte Charitable Foundation funded the performance at Wandsworth – while others provided vital core funding. We were particularly grateful for several unsolicited gifts of this kind received in the final quarter of the year. This flexible funding is crucial to our operations, enabling us to respond quickly and direct support where it is most needed. 

December 2025 saw another successful Big Give Christmas Challenge. The campaign raised just under **£75,000** with Gift Aid and figures showed a significant number of new supporters who contributed to over a third of the overall income. As every year, the Big Give 2025 has given us the financial springboard to leap with confidence into a new year. And, as always, it is a magnificent testament to the creativity, commitment and generosity of our ambassadors, Liberty Choir team, volunteers and supporters. 

Fundraising activity began early with the _Circle of Liberty -_ a gala performance by choirs (including Liberty Choir) in St George’s Church in Ramsgate, led by Liberty Choir Ambassadors Ross Bell and his wife Vicky. 

Other fundraisers followed - a Beauty Parlour event, sporting challenges, arts and craft sales and social media engagement including personal appeals that helped widen public awareness beyond our usual networks— from our Business Manager dressing in period bonnets throughout the Christmas Challenge to our Prison Music Director using British Sign Language to ‘sing’ Mariah Carey’s _All I Want for Christmas._ 

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## **Impact and value** 

## **On the Inside** 

Over the course of 2025, Liberty Choir delivered a total of 392 sessions, generating **2,393** attendances, many from regular participants. Rehearsals are frequently described as a highlight of the week, valued not as an ‘escape’ but as a space where individuals feel they are treated as human beings rather than prisoners: 

_“I’ve been in Prison for a very long time and can honestly say it’s the best thing I’ve ever done being inside! I felt like a human being and treated as an equal, as if I wasn’t inside.” Poppy - Liberty Choir Participant at HMP Send_ 

**Published: Sunday 2 November 2025** 

Liberty Choir’s impact is not limited to immediate participants: prisoners and volunteers. What 

## harmonious environment overall. 

As Helen, a prisoner at HMP Send commented after the Friends & Family concert there in June 2025: 

_more chatty with us, and looking out for us more after the Concert. He knew about a previous bad experience I had had in another prison, and is now looking out for me with my healthcare_ 

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## **On the Outside** 

Families of Liberty Choir participants tell us about the reassurance they feel knowing that their loved one is engaged in something worthwhile and positive whilst, at the same time, providing them with a joyful topic of conversation for visiting time. 

As our prison outreach expands, so do our number of graduates – we now have upwards of 130 men and women who contact us on release. At this crucial time in their rehabilitation, Liberty 

the world beyond the prison gates. 

_“On release, Liberty Choir continued to walk beside me. That continuity has been vital in helping me to rebuild my life with confidence. I know I would not be where I am today without the support it continues to provide”_ 

_Tendai - Liberty Choir Graduate_ 

## **In the Wider Community** 

reduction in reoffending. Of those graduates who remain in touch with us, only 2.8% versus the national average of 48% have returned to prison having reoffended. 

_**“In the criminal justice system, we consider that each prisoner who does**_ 

_**impact on at least 100 people in the community.”**_ 

Ian Bickers – Former Governor of HMP Wandsworth 

_“I am forever indebted to Liberty Choir, for I can surely say – the singing saved me” Stuart – Liberty Choir Graduate 2016_ 

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## **Looking ahead to 2026 – The road to national expansion** 

2026 is already shaping up to be an exciting year for Liberty Choir; the groundwork for continued expansion has been laid; in the autumn of 2025, Liberty Choir’s Board of Trustees met with senior leadership to agree the basis of a 5-year Plan for the charity and to develop a Theory of Change. This will be published in an updated brochure in spring 2026. 

To underpin our long-term plans, we will be looking to enhance and develop our funding mechanisms to ensure that we sustain our existing programmes alongside planned growth. 

In 2026, we’re launching the Liberty Choir programme in a new region. A ten-week pilot in our **twelfth prison** , HMP Guys Marsh in Dorset in the Southwest of England is due to begin in late January. This has been financed by the prison itself and the Office of the Dorset Police and 

**Crime Commissioner** . These tentative steps are just the beginning of our national growth plans. We are also in active discussion with new prisons in the Southwest and Central regions and Kent. 

The return of our Friends & Family concert at HMP Wandsworth in 2025 was significant in many ways but especially in that it saw a palpable shift in energy within the prison; staff 

volunteered their own time to support it and undertook tasks beyond their normal remit to make sure that everything went smoothly. 

In 2026, as well as reestablishing Friends & 

Family performances as a regular part of the prison calendar as at Wandsworth, we are planning to host repeat and new performances, reconnecting families as they struggle to cope with the harsh realities of imposed separation. As each concert becomes its own success story, the underlying formula is strengthened and demand grows, paving the way towards a scalable national model. 

2025 saw our graduate numbers increase almost weekly. In 2026 we will build upon our existing support network to consolidate and enhance our ‘through-the-gate’ offering for these graduates. Crucially, we will be building on the foundations we have already laid for our Liberty Choir Advisory Council. 

longitudinal study collating data from a cross-section of our prison programmes and interviews with our graduates to evidence the human impact of Liberty Choir. Results are expected in spring 2026. 

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## **Conclusion** 

Despite sustained pressure within the sector, Liberty Choir continues to make a marked contribution to creative rehabilitation, demonstrating resilience and determination in our longterm goal to bring music and community to every prisoner in the UK. 

Thanks to strong leadership, an engaged Board and a committed volunteer and supporter base, we are well placed to sustain our current prison programmes and to pursue carefully managed growth during 2026 in line with our developing 5-year strategy. 

## **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 e�ectively 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:** 

- Identify the major risks that apply to the charity. 

- Make decisions about how to respond to the risks they face. 

## **The Trustees have considered:** 

- Governance risk, including strategy and direction. 

- Operational risk, including sta� and volunteer safety. 

- Environmental risk, including government policy and public perception. 

## **Reserves Policy** 

deliver consistent, high-quality services. Given the time and complexity involved in establishing our presence in prisons, we should seek to maintain reserves equivalent to three months of operational costs to ensure that we can maintain our key services and respond to periods of unforeseen challenge. We will manage our reserves position through regular monitoring by o�icers in collaboration with the Treasurer; detailed financial reporting at every Board meeting, including a specific reference to the level of any reserves and any significant changes; liaison with our Auditor/Independent Examiner to review the level of reserves (and this policy) at year end. This policy will be reviewed annually and levels adjusted as necessary. 

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## **Financial Review** 

The charity received income during the accounting period totalling £442,787 and overall had a loss for the year of £3,154. At the end of the accounting period the charity held funds totalling £134,356 of which £51,558 are held for restricted purposes. The remaining unrestricted reserves of £82,798 exceeds the amount stated in the reserves policy agreed by the Board of Trustees. 

Approved by order of the Board of Trustees on 21 April 2026 and signed on its behalf by: 

O Huggins – Trustee 

## **References** 

1 ‘Dire’ prison conditions putting rehabilitation and reo�ending reduction ‘at risk’, Justice Committee warns - Committees - UK Parliament 2 Safety in Custody Statistics, England and Wales: Deaths in Prison Custody to September 2025 Assaults and Self-harm to June 2025 - GOV.UK 

3 HMP Send's Latest Inspection Report 

4 National Prison Radio, the Right Reverend Rachel Treweek (Anglican Bishop for HM Prisons in England & Wales), Divert (Bounceback), PACT, Trailblazers, St Giles Trust, Kent Opera, and Amit Suji of My Options (ex-prisoner job hub). 

5 TCJC Full Report Download 

6 BBC Music Magazine (June 2025) - Redemption Song 

7 What I learned singing with prisoners every week 

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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 2025. 

## **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: 23 April 2026 

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**LIBERTY CHOIR UK** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** 

|||||**2025**|_2024_|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**|_Total_|
|||fund|funds|**funds**|_funds_|
||Notes|£|£|**£**|_£_|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies||**244,166**|**197,021**|**441,187**|_388,499_|
|Other trading activities|3|**1,600**|**-**|**1,600**|_-_|
|**Total**||**245,766**|**197,021**|**442,787**|_388,499_|
|**EXPENDITURE ON**||||||
|Raising funds||**5,454**|**-**|**5,454**|_7,056_|
|**Charitable activities**||||||
|Charitable Activities||**244,099**|**187,489**|**431,588**|_367,451_|
|Other||**1,624**|**7,275**|**8,899**|_700_|
|**Total**||**251,177**|**194,764**|**445,941**|_375,207_|
|**NET INCOME/(EXPENDITURE)**||**(5,411)**|**2,257**|**(3,154)**|_13,292_|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||**88,209**|**49,301**|**137,510**|_124,218_|
|**TOTAL FUNDS CARRIED FORWARD**||**82,798**|**51,558**|**134,356**|_137,510_|



The notes form part of these financial statements 

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**LIBERTY CHOIR UK** 

## **BALANCE SHEET 31 DECEMBER 2025** 

||||||**2025**|_2024_|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||**Total**|_Total_|
|||fund|funds||**funds**|_funds_|
||Notes|£|£||**£**|_£_|
|**FIXED ASSETS**|||||||
|Tangible assets|7|**4,171**||**-**|**4,171**|_2,099_|
|**CURRENT ASSETS**|||||||
|Debtors|8|**32,735**||**-**|**32,735**|_63,368_|
|Cash at bank||**50,017**|**51,558**||**101,575**|_80,264_|
|||**82,752**|**51,558**||**134,310**|_143,632_|
|**CREDITORS**|||||||
|Amounts falling due within one year|9|**(4,125)**||**-**|**(4,125)**|_(8,221)_|
|**NET CURRENT ASSETS**||**78,627**|**51,558**||**130,185**|_135,411_|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||**82,798**|**51,558**||**134,356**|_137,510_|
|**NET ASSETS**||**82,798**|**51,558**||**134,356**|_137,510_|
|**FUNDS**|10||||||
|Unrestricted funds|||||**82,798**|88,209|
|Restricted funds|||||**51,558**|49,301|
|**TOTAL FUNDS**|||||**134,356**|137,510|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

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 21 April 2026 and were signed on its behalf by: 

O Huggins - Trustee 

The notes form part of these financial statements 

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**LIBERTY CHOIR UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **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. 

Music equipment - 25% on cost 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. 

continued... 

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**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **3. OTHER TRADING ACTIVITIES** 

|Fundraising events<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Independent examiners' remuneration<br>Depreciation - owned assets|**2025**<br>**£**<br>**1,600**<br>**2025**<br>**£**<br>**3,468**<br>**1,623**|_2024_<br>_£_<br>_-_|
|---|---|---|
|||_2024_<br>_£_<br>_2,722_<br>_700_|



## **4. NET INCOME/(EXPENDITURE)** 

## **5. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. 

## **TRUSTEES' EXPENSES** 

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. 

## **6.** 

## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

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



continued... 

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**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

|**7.**<br>**TANGIBLE FIXED ASSETS**<br>Music<br>equipment<br>£<br>**COST**<br>At 1 January 2025<br>**-**<br>Additions<br>**893**<br>At 31 December 2025<br>**893**<br>**DEPRECIATION**<br>At 1 January 2025<br>**-**<br>Charge for year<br>**223**<br>At 31 December 2025<br>**223**<br>**NET BOOK VALUE**<br>At 31 December 2025<br>**670**<br>At 31 December 2024<br>_-_<br>**8.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors<br>Accrued income<br>**9.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Accrued expenses|Computer<br>equipment<br>£<br>**2,799**<br>**2,802**<br>**5,601**<br>**700**<br>**1,400**<br>**2,100**<br>**3,501**<br>_2,099_<br>**2025**<br>**£**<br>**14,335**<br>**18,400**<br>**32,735**<br>**2025**<br>**£**<br>**1,227**<br>**2,898**<br>**4,125**|Totals<br>£<br>**2,799**<br>**3,695**<br>**6,494**<br>**700**<br>**1,623**<br>**2,323**<br>**4,171**<br>_2,099_<br>_2024_<br>_£_<br>_9,118_<br>_54,250_|Totals<br>£<br>**2,799**<br>**3,695**|
|---|---|---|---|
||||**6,494**|
||||**700**<br>**1,623**|
||||**2,323**|
||||**4,171**|
||||_2,099_|
|||_63,368_||
||||_2024_<br>_£_<br>_5,461_<br>_2,760_|
||||_8,221_|



continued... 

Page 19 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **10. MOVEMENT IN FUNDS** 

|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1/1/25|in funds|31/12/25|
||£|£|£|
|**Unrestricted funds**||||
|General fund|**88,209**|**(5,411)**|**82,798**|
|**Restricted funds**||||
|Arts Council|**-**|**2,033**|**2,033**|
|Fishmongers|**1,925**|**(1,925)**|**-**|
|OPCC Surrey|**30,697**|**(5,093)**|**25,604**|
|Network for Social Change|**7,431**|**(351)**|**7,080**|
|Sussex Community Foundation - HMP||||
|Lewes|**4,248**|**(686)**|**3,562**|
|Victoria Wood - Brixton F&F|**5,000**|**(5,000)**|**-**|
|Clarion Housing|**-**|**5,000**|**5,000**|
|Cobtree Charity Trust|**-**|**1,700**|**1,700**|
|David Family Foundation|**-**|**1,227**|**1,227**|
|Henry Oldfield Trust|**-**|**2,000**|**2,000**|
|Wimbledon Foundation|**-**|**3,352**|**3,352**|
||**49,301**|**2,257**|**51,558**|
|**TOTAL FUNDS**|**137,510**|**(3,154)**|**134,356**|



continued... 

Page 20 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **10. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|**245,766**|**(251,177)**|**(5,411)**|
|**Restricted funds**||||
|Arts Council|**69,873**|**(67,840)**|**2,033**|
|Fishmongers|**-**|**(1,925)**|**(1,925)**|
|OPCC Surrey|**30,000**|**(35,093)**|**(5,093)**|
|Network for Social Change|**7,080**|**(7,431)**|**(351)**|
|Sussex Community Foundation - HMP||||
|Lewes|**7,443**|**(8,129)**|**(686)**|
|Victoria Wood - Brixton F&F|**-**|**(5,000)**|**(5,000)**|
|Clarion Housing|**5,000**|**-**|**5,000**|
|Cobtree Charity Trust|**2,500**|**(800)**|**1,700**|
|Colyer Ferguson CPN|**5,000**|**(5,000)**|**-**|
|Community Foundation for Surrey|**10,000**|**(10,000)**|**-**|
|D'Oyly Carte|**6,000**|**(6,000)**|**-**|
|David Family Foundation|**5,000**|**(3,773)**|**1,227**|
|Forte|**5,000**|**(5,000)**|**-**|
|Henry Oldfield Trust|**2,000**|**-**|**2,000**|
|Landsec Community Grants|**3,000**|**(3,000)**|**-**|
|Lawson Trust|**4,000**|**(4,000)**|**-**|
|Lewes Town Council|**1,000**|**(1,000)**|**-**|
|Local Initiative Fund - Islington|**4,125**|**(4,125)**|**-**|
|The National Lottery|**20,000**|**(20,000)**|**-**|
|Wimbledon Foundation|**10,000**|**(6,648)**|**3,352**|
||**197,021**|**(194,764)**|**2,257**|
|**TOTAL FUNDS**|**442,787**|**(445,941)**|**(3,154)**|



continued... 

Page 21 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **10. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|Net<br>Transfers<br>movement<br>between<br>At 1/1/24<br>in funds<br>funds<br>£<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>47,588<br>45,621<br>(5,000)<br>**Restricted funds**<br>Arts Council<br>20,021<br>(20,021)<br>-<br>Fishmongers<br>-<br>1,925<br>-<br>Bowerman<br>7,026<br>(7,026)<br>-<br>OPCC Surrey<br>30,000<br>697<br>-<br>Serco<br>6,883<br>(6,883)<br>-<br>Sodexo<br>12,700<br>(12,700)<br>-<br>Network for Social Change<br>-<br>7,431<br>-<br>Pentonville Programme<br>-<br>(5,000)<br>5,000<br>Sussex Community Foundation - HMP<br>Lewes<br>-<br>4,248<br>-<br>Victoria Wood - Brixton F&F<br>-<br>5,000<br>-<br>76,630<br>(32,329)<br>5,000<br>**TOTAL FUNDS**<br>124,218<br>13,292<br>-<br>Comparative net movement in funds, included in the above are as follows:|At<br>31/12/24<br>£<br>88,209<br>-<br>1,925<br>-<br>30,697<br>-<br>-<br>7,431<br>-<br>4,248<br>5,000<br>49,301<br>137,510|
|---|---|



||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|237,243|(191,622)|45,621|
|**Restricted funds**||||
|Arts Council|41,702|(61,723)|(20,021)|
|Fishmongers|10,000|(8,075)|1,925|
|Bowerman|15,000|(22,026)|(7,026)|
|OPCC Surrey|30,000|(29,303)|697|
|Serco|22,916|(29,799)|(6,883)|
|Sodexo|-|(12,700)|(12,700)|
|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|
||151,256|(183,585)|(32,329)|
|**TOTAL FUNDS**|388,499|(375,207)|13,292|



continued... 

Page 22 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **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 1/1/24|in funds|funds||31/12/25|
||£|£|£||£|
|**Unrestricted funds**||||||
|General fund|47,588|40,210|(5,000)||82,798|
|**Restricted funds**||||||
|Arts Council|20,021|(17,988)||-|2,033|
|Bowerman|7,026|(7,026)||-|-|
|OPCC Surrey|30,000|(4,396)||-|25,604|
|Serco|6,883|(6,883)||-|-|
|Sodexo|12,700|(12,700)||-|-|
|Network for Social Change|-|7,080||-|7,080|
|Pentonville Programme|-|(5,000)|5,000||-|
|Sussex Community Foundation - HMP||||||
|Lewes|-|3,562||-|3,562|
|Clarion Housing|-|5,000||-|5,000|
|Cobtree Charity Trust|-|1,700||-|1,700|
|David Family Foundation|-|1,227||-|1,227|
|Henry Oldfield Trust|-|2,000||-|2,000|
|Wimbledon Foundation|-|3,352||-|3,352|
||76,630|(30,072)|5,000||51,558|
|**TOTAL FUNDS**|124,218|10,138||-|134,356|



continued... 

Page 23 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **10. MOVEMENT IN FUNDS - continued** 

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

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|483,009|(442,799)|40,210|
|**Restricted funds**||||
|Arts Council|111,575|(129,563)|(17,988)|
|Fishmongers|10,000|(10,000)|-|
|Bowerman|15,000|(22,026)|(7,026)|
|OPCC Surrey|60,000|(64,396)|(4,396)|
|Serco|22,916|(29,799)|(6,883)|
|Sodexo|-|(12,700)|(12,700)|
|Chalk Cliff|5,000|(5,000)|-|
|Marchus Trust|5,000|(5,000)|-|
|Network for Social Change|14,511|(7,431)|7,080|
|Pentonville Programme|4,959|(9,959)|(5,000)|
|Sussex Community Foundation - HMP||||
|Lewes|11,691|(8,129)|3,562|
|Victoria Wood - Brixton F&F|5,000|(5,000)|-|
|Clarion Housing|5,000|-|5,000|
|Cobtree Charity Trust|2,500|(800)|1,700|
|Colyer Ferguson CPN|5,000|(5,000)|-|
|Community Foundation for Surrey|10,000|(10,000)|-|
|D'Oyly Carte|6,000|(6,000)|-|
|David Family Foundation|5,000|(3,773)|1,227|
|Forte|5,000|(5,000)|-|
|Henry Oldfield Trust|2,000|-|2,000|
|Landsec Community Grants|3,000|(3,000)|-|
|Lawson Trust|4,000|(4,000)|-|
|Lewes Town Council|1,000|(1,000)|-|
|Local Initiative Fund - Islington|4,125|(4,125)|-|
|The National Lottery|20,000|(20,000)|-|
|Wimbledon Foundation|10,000|(6,648)|3,352|
||348,277|(378,349)|(30,072)|
|**TOTAL FUNDS**|831,286|(821,148)|10,138|



## **Description of Restricted Funds** 

Arts Council - Core costs at Wandsworth, Pentonville, Lewes 

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

Chalk Cliff Trust - Core costs at HMP Lewes 

Clarion Housing - Costs associated with Friends & Family Concert held at HMP Pentonville 

Cobtree Charity Trust - Core costs at HMP East Sutton Park 

Colyer Ferguson CPN - Core costs at HMP East Sutton Park 

Community Foundation for Surrey - Core costs associated with any of the Surrey prisons 

continued... 

Page 24 



**LIBERTY CHOIR UK** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **10. MOVEMENT IN FUNDS - continued** 

David Family Foundation - Core costs at HMP Pentonville 

D'Oyly Carte - General expenditure in relation to weekly prison choirs and vital post-release support 

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

Forte - Costs associated with Friends & Family Concert held at HMP Wandsworth 

Henry Oldfield Trust - Peer mentoring 

Landsec Community Grants - Core costs at HMP Wandsworth 

Lawson Trust - Core costs at HMP East Sutton Park 

Lewes Town Council - Support weekly choir at HMP Lewes 

Local Initiative Fund-Islington - Choir programme at HMP Pentonville 

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

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 

The National Lottery - Core costs at HMP Brixton, HMP High Down, HMP Downview, HMP Send 

Victoria Wood - Costs associated with Friends & Family Concert at HMP Send 

Wimbledon Foundation - Funding towards a creative and supportive rehabilitation programme to be delivered at HMP Wandsworth 

## **11. RELATED PARTY DISCLOSURES** 

During the accounting period the charity received donations from Trustees totalling £5,000. There were no conditions placed upon these donations. 

Page 25