2024 TRUSTEE ANNUAL REPORT & ACCOUNTS ST 1 JANUARY 2024 - 31ST DECEMBER 2024
Table of Contents
Letter from CEO 01 Dr Shantanu Kundu 02 Charity overview
03 2024 impact in numbers
04 Employee spotlight
05 Volunteer voice 06 2024 partner spotlight
07 2024 case study
08 Future outlook
09 Accounts
Letter from CEO Dr Shantanu Kundu
It’s not just about the numbers. 2024 has been incredible when it comes to the impact we have had on our local and national community. We have been working hard behind the scenes to change the young people mental health landscape and put it at the top of everyone’s agenda. Young people see mental health concerns as the biggest issue for them, and it is important that we listen to them. We cannot wait idly by, we need to act now and look at preventing and intervening early when it comes to mental health conditions. The summer riots have left a scar on people across the country. We launched our Riot Response Hub in record time and continue to be able to support people with up to 24 weeks of validated psychotherapy. Next year, we work to ensure that marginalised communities are listened to and supported.
Following our charitable activity, over 560 young people have requested and received further mental health support. This is a dream come true, but our work does not end here. We need to ensure that 2025 builds on the success of this year. We have a powerful vision, a vibrant community and bundles of passion which I have no doubt will enable us to flourish in 2025.
Alongside our current programs, we are introducing and developing further initiatives in response to young people’s voices. That is what being charitable means to us. Listening and serving.
“Sat in my bedroom in 2016, I had not imagined the Be Free Campaign to be where it is now. It is as a result of shared experience that continues the growth of our movement.” ~ Dr Shantanu Kundu Volunteer Chief Executive & Trustee
Charity overview
“Let us make our future now, and let us make our dreams tomorrow’s reality”. -Malala Yousafzai
The Be Free Campaign is more than a mental health charity, it’s a movement for a better future designed for and by young people. We see a future where we push for lasting and meaningful change across the UK’s mental health landscape by working with and through communities, schools, multisector partnerships, local and national decision makers and members of parliament. We believe that when we come together as a collective of passionate and proactive changemakers, we can and will see an improved future for children and young people.
We focus is on providing young people with the tools they need through early intervention and education rather than cure as we know we can have the most impact on a young persons mental health when we reach them at the earliest possible opportunity.
Our mission is to challenge the status quo of mental health provision for children and young people by adopting a near peer outreach model, community cohesion and social prescribing to encourage young people to hold space and influence within their communities over their health and future.
We want to build a model where the voice of the young person is not only consulted but valued as a unique lived experience perspective which helps us create a catalogue of support offers built with young people at it’s core from decision making level through to the charities work and mission.
We envision a world where technology, culture and community are catalysts for us to engage and communicate with young people in the way they want to be engaged and communicated for youth led change.
Employee spotlight
Trinity Brierley - Youth Mental Health Programme Coordinator
“...putting the young people themselves at the centre of the conversation, whether that be the volunteers or those we present to”. Trinity Brierley
Trinity joined Be Free Campaign as a volunteer over two years ago and has now joined the team in leading on our outreach work to engage with children and young people through our early intervention and preventive programs. Trinity’s full time appointment has been transformative for the charity. Her experience offers vital perspective of the role our volunteers play in our work and what it means to be a young person navigating the current and future mental health challenges and Be Free Campaign’s role in addressing these challenges.
Over the past year I have moved from volunteer to full-time position within Be Free Campaign which has been such an amazing change and experience! One of my personal favourite pieces of work with Be Free Campaign this year was volunteering with the marketing team to spread awareness about Obsessive Compulsive Disorder, in reaction to a recent online trend of ‘intrusive thoughts’ being a commonly misused phrase. We destigmatised OCD by spreading awareness of the multitude of themes that are often misrepresented in both the media and general phrases used offline. This was very impactful as we utilised a google form to ask what our social media followers wanted to know about OCD. Many anonymous responses stated that they were very happy OCD was being spoken about. Personal experiences were shared through the google form that were confidently mentioned as a
result of OCD being destigmatised. Another impactful piece of volunteer work was lobbying for a singular mental health Minister through an open letter. We received a response that further necessitated our campaign, as it neglected to mention key areas of mental health in Britain as well as conflating some issues with crime.
Moving to the role of Youth Mental Health Programme Coordinator, I have changed the workshop content and guides so that volunteers can add personable touches within their delivery. We are soon to start some focus groups in the early months of 2025. These will both contribute to how workshops are received, putting the young people themselves at the centre of the conversation, whether that be the volunteers or those we present to. I have also been in contact with a number of schools that we will be working with in 2025 through Multi Academy Trusts in Liverpool. The academies are keen to get the children within the schools involved in fundraising!
Finally, I am soon to attend the Strawberry Field Steps To Work current cohort graduation. I got the chance to listen to some of them practice their speeches for the event after the last week of the workshop program with them. Two members mentioned the Be Free Campaign’s impact towards their experience with mental health and how this would help them as they transition into their work placement. It was lovely to see the impact our workshops have had directly on young people, hearing them choose to mention what they learnt with Be Free as something they will take with them in their personal growth.
Impact in numbers
88%
66%
of organisations representing children and young people said those who participated in an early intervention program could confidently identify the signs and symptoms of mental ill health or a common mental health condition such as depression, anxiety and OCD
of young people who attended went on to use coping mechanisms learnt in a session. These include evidence-based CBT tools as well as more creative forms of coping mechanism such as the arts.
55%
of young people who attended a program requested and gained further mental health support
568
young people aged 11-25 have gone on to access further mental health and wellbeing support who otherwise may not have engaged in an early intervention offer and had seen a further decrease in their mental health and wellbeing
Impact in numbers
We spent 1,197 hours delivering mental health sessions from 3 of our main programs, 4 Week Mental Health and Wellbeing Program, Life Transitions and Exam Stress.
Sessions were delivered to 17 organisations in Liverpool, Wirral and Southport.
Through our social media campaigns, we have reached more than 250,000 individuals, raising awareness and fostering discussions on mental health issues.
Over 100 teachers and educational support staff have received training to better understand and address mental health conditions and concerns among students.
1034
children and young people have been reached in 2024. Some of these are within the highest areas of deprivation of the UK
Volunteer voice
Gaya Kalnikaite
Gaya joined Be Free Campaign in June 2024 as part of a work experience placement. Unsure of what roles or experience she would be looking for, Gaya decided to join our volunteer team as our volunteers are able to move around different parts of the charity from social media and marketing to outreach and events. Within the first few months of her time with Be Free Campaign, Gaya had actively engaged with research and desk based tasks, social media asset creation and through our outreach work delivering our Life Transitions program to other young people.
A challenge Gaya had faced in life was trying new things which made her feel out of her comfort zone and having her work viewed by others due to fear of criticism or rejection. Since June, Gaya has developed in her role as a volunteer and has created work to highlight World Mental Health Day to the 2024 theme ‘Mental Health in the Workplace’. Gaya has also been responsible for the creation of our first charity Christmas Card.
“Volunteering at Be Free has been really influential for me! I feel like I have purpose and am surrounded by wonderful people who are very kind, funny, supportive and passionate about the work they do. I am also extremely thankful for all the accommodation and patience for my struggles as someone whose neurodivergent. I am able to work to my strengths and helping out in various different way has really left me feeling fulfilled. I hope I am also able to leave a similar kind of impact on others just as everyone has here for me. I'm really looking forward to helping out more and being part of the charity's wonderful growth!!”
Partnership spotlight
Strawberry Field
2024 saw further collaboration between Be Free Campaign and organisaions in the 3rd sector, one we are particularly proud of is our partnership with Strawberry Field. Be Free Campaign have worked with Strawberry Field Steps To Work program to deliver our Life Transitions program to their 2024 cohort of young people with special educational needs and disabilities (SEND). We are proud to have partnered with an organisaion who’s focus is on what young people with SEND can achieve given the right guidance and tools to overcome challenges and adapt to life's ups and downs.
“I wanted to take a moment to express our heartfelt gratitude for all the support and time you’ve dedicated to Cohort 21. It was truly inspiring to see today (at graduation) the tremendous impact you, Gaya, and your team have had on them.
The cohort deeply appreciated and thoroughly enjoyed your sessions, and it was evident how much your guidance meant to them in their speeches they delivered today. Thank you for taking the time to attend and support them during their event as they completed their end-of-work readiness course.
Your presence made a significant difference, and we are so thankful for all you’ve done to help them succeed”.
Sarah See - Employment Development Coordinator
“I’m really thankful for Be Free Campaign. They’ve shown me how I can manage my mental health even when it gets bad”
- Steps to Work graduate
Case Study Kensington Field Community Centre
In August 2024, Liverpool experienced a series of riots fueled by misinformation and far right sentiments, leading to attacks on ethnic minorities and migrants. In areas like Kensington, known for experiencing high deprivation and being a home to diverse communities, these events exacerbated existing challenges. Communities reported increased fear and a sense of insecurity, with some witnessing vandalism and racially motivated violence.
The children loved the activities included in the workshops. They loved slowing down and meditating. It was something different to do for all ages
Be Free Campaign attended the Kensington Field Community Centre the week following the riots to deliver our 4 week mental health and wellbeing program tailored for children, many of who come from immigrant families. The program aimed to equip them with practical tools and techniques to positively manage their mental health. Given the younger age group, the sessions were adapted to focus on understanding our feelings, as well as recognising anxiety during life changes and challenges. The program explored ways to manage stress, such as listening to music or dancing and reflecting on positive memories. Mindfulness exercises were introduced, including meditation and a "memory hand" activity, where we recalled a happy memory and focused on the associated sounds, smells, tastes, and textures. The sessions also featured a "compliment circle," where children gave and received compliments, emphasising the importance of kindness to ourselves and others during challenging times.
The future
As we look forward to 2025 and beyond to the future of Be Free Campaign, we are identifying themes to which we will aim to work to. These themes align with our 5 year strategy and are an expansion of the charities identified objectives over the next 4 years. Our 2025 themes are;
Collaboration - We know we’re stronger together. We will actively seek out cross sector collaboration for a better future for mental health.
Campaigning - It’s not just our name, it’s who we are. We will continue to campaign for change for children and young people who deserve mental health support that makes sense to them.
Free at point of access - Our outreach work through schools and communities will remain free at point of access to ensure those within areas of increased deprivation or living in poverty are able to access life changing mental health support.
Youth focus - We will continue to work to shift power to more young people by implementing a youth board as our next step to being a youth led organisation. Ethnic minority and marginalised communities - We will work to engage with close knit communities, especially ethnic minority and margianlised communities as we know children and young people within these communities can face complex mental health challenges and additional barriers to engaging in support.
We believe a better future for mental health is achievable for all children and young people. Together, we can and will create change so we can all Be Free.
The Charity Registration Number is:_ 1189704 BE FREE CAMPAIGN Report and Accounts 31 December 2024
BE FREE CAMPAIGN Report and accounts for tho year ènded 31 Dec8mb•r 2024 Cont•nts Pag• Charity Infomiatlon TN8tsu' Annual R•port stst•m•nt of dlr•¢tor•' re8pon¥lbllltS•• Indopend•nt A¢¢ountsnf• Report Fund$ Stat•m•nts.'. Slalement of Financial A¢lSvi1188 Mmm•nt8 In fund8 Income and Expendltur& account 12 16 16 Balance sh•et Not to th• account• 18 20
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 The Trustees prn8ent Ihlir Report and Accounts lor th8 y•8r •nd•d 31 December 2024. Reference and admlnlstratlve dètalls The ¢harlty nam•. The al narne of lh• chaflly l•... BE FREE CAMPAIGN. The chanty is also known by its operabng nam8, Be Fr8• Camp8i9n Th c17•rlty• aro•s oper8tlon UK ¢harltobl• r•gl$tr•tlon. Th• charity 1$ registered In England & W•l•i wlth Ihe CharSly COMMS1on In England & Wale8 ICCEWI th harily number 1189704. Th• charity doe8 not operate In any ov•r$¢a¥ jvr58dSclion8. Lepal structurn of th• charlty The chadly ig eon81iluled 08 a Charll8ble Ineorporgt•d Organi8ollon ICIOI in England & Walè8. Thè goveml documenl ol Ihe charlty18 th8 ¢on8lltuli¢n ol Ihe CIO a8 Bpprov•d by Iha ChArlty ¢¢mrnl88ion in England & Wares ICCEWI . The goveming document is dated 29 May 2020 There are no r&$lri¢li¢ns in the governing documen18 on the operalion ol the Charfly or on 518 investment power8 other than those imposed by Charity Law. The trusto•8 am 811 indivi¢u?to. Sh•nt•nu Kundu Lollie Seymour Nigel Allman Finn Thompson DrARABINDA KUNDU Ci118 Ankr8h.Luca$
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 Th• prln¢lp41 operatlng addrn8s, l¥l•phon• numb•r, •mall and wob •ddre8889 of tha eharlty am:. 54 Sl Jarne$ Slre8t Liverpool. L1 OAB Tel•phone 07415382229 Email Addr•$3 inlo@belreecampiign.org Web addfegs http.'IIwM.befree¢8rnpaign.orgl Th• Tru#tees In offlce on the dato tho roport was approved wer•'.. Cilla Ankrah-Luca$ Appointed- 02 F•bru8ry 2024 Shantanu Kundu Flnn Thornpjon Lollio Seymour Ni9el Allman Dr Arabin44 Kvndu Tho followlno p•r•on• ••rvd as Try•¢ge• durlny lh• y•ir èndgd 31 De¢•mbor 2024 . The truylees who sefved 88 a tw$t¢e In the reportlng period r as ¥hgwn above, and Ih•r* were no changes during the ye¥r. or In Ihe period belweon the year end and the approval ol the accounts. Objects and actlvStles of the charlty The purposes of tho charlty as set out In Its govornlng document. For th8 public b8nefil, the relief ol Ihosg in need by r8ason of mental health in England.. al providing practical advice. Information and Support., bl advancing the education of the general public in all arfjas relating lo mental health by Iralning coutses and educo11on. The main activities undertaken in relation to those purposes during the year. During the period. BE Free Campaign carrfed out 8 range ol activities designed lo prornole menlal health awafeness and supporl. These included delivering educational workshops and resources focused on mental health Illeraey, lacili181ing youth engagement programmes lo empower young people lo discuss and manage mental well-belng. and conducting advocacy and campaigning inilialives lo improve m9nlal health services and reduce stigma, The charity also provid$d school. based and eady intervention counselling services, created peer-lo-peer support networks, and developed accessible online resources such as guides and loolkils lo extend mental health •ducalion lo wder communities.
BE FREE CAMPAIGN Trustees. Annual Report for the year ended 31 December 2024 The main activities undèrtakgn during tho year to further the charlty s purpos• for the public benefit. To further ils eharilable purposes, BE Free Campaign focused on improving public understanding 8nd management of mental health. The charity achieved this through largeled educational programmes. workshops. and Ir8Ining 8ès8lons for gchools 8nd comrnunSly groups. By offèring counsolling and early intervention s8ryi¢8$. BE Freo Campaign provided direct mental hgallh support lo young pèople and individuals in need. The organisalion also promoted inclusion and empowerment Ihiough youth engagemènt Inillatives antj advocacy efforts almed al influencing posillve change In community and Inslllutlonal alllludes toward mental health. Ils onllne resource$ further ensured that informallon and support wefe wldely aceesgible, Ihoreby enhancin9 publlc bonefil and promollng long-l&m) ment81 wtrll-being. Th• Iru$l¢•• h•ve h•d reg•rd to th• Ch•rily ComrnlB81On'• 9uld•nc• on publlc b•n•fil In mnaging lh• a¢li¥iti•$ of the ch•f41y. The dlfference the ch8Aty s perfomianco durlng the year has mado to the beneflclarlos of the charlty. School Workshops and Tralnlng.. The Be Free Campalgn ¢xp•nd&d ils school workshops program. reaching over 1,700 81utJen18 and Ir8inlng 100 te8¢hers, These inilialive8 provlded valuabl¢ mental health education and awareness, directly benefillng young people and Iheir educators. CBT Support for Children.. Ten children re¢eived eight weeks of Cognllive Behavioural Therapy {CBTI, ollering them vllal mental health support and early InleNenllon, demonslratlng the charfty's commitment lo youth ment81 health. P8rtnership8 with Univer$ilio6.' Slrenglhened rel8llon8hlp8 with loc41 universlli08 such 08 th• University ol Liverpool, Edge Hill Universlly, and the Unlversity of Che$lgr. The chgrity provided placement opportunilies and volunteering roles. supporting studenls interested In mental health or the Ihird seclor. while also fostering the nexl generation ol mental health professionals. Woikplace Mental Health Training.. D•velop8d and launched a Ilagship Mental Haallh Flr81 Responder Course, larg#ling corporate and hospil8lily sectors. These workshops train ambassadors lor mental health in workplaces, promoting mental health awaren95s and fostering supportive environments. The charity 81s0 secured contracts with government dèpartm•nls, including the Dep8rtmenl of Health and Social Care. Community Impact and Events.. Expanded communlly engagement through Art for Mental Health exhibitions, Mu8lc for M¢nlal H8811h even18, 8nd wellbelng workshops in local venues. Additsonally, planning for Ihg Liverpool Community Impact Awards began, celebrating Indlviduals and organizalions conlribulin9 to tho city's well-being. Govemrnenl and Public Engagement." Foun¢Jer Shanlanu Kundu met Vth prominent figur¢¥, including former Prime Mlnisler8 80ris Johnson ond Rishi Sun8k. lo diseus5 mental health. advocating for Stronger mental health servlces and pollcles at the national lev81. Publication8 and Media.. The charity's late81 publleatlon wa8 accepted by Peg88u$ Publl$hing House, set for rglease in 2023, spreading the Charity's me88age and expanding ils reach. New Office and Slr8tegic Growth.. Relocated lo a new offi¢9 space. creating a hub for charity and volunteer work. The launch of a strategie advisory board furthered the charity's development, providing expert adwce and connections for future growth.
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 The degree to whi¢h the achlovements and perfomiance during the year have benefited wider society. During the year, the B¢ Free Campaign's activlli¢$ had 8 significant and measurable po$ilive impact on wider society by promoting mental health awareness, education. and early intervention acr088 multiple sectors. Through Ils expanded sch¢x)I workshops and teacher Iraining prtsgramme8, the charity ¢Jireclly benefited over 1,700 students and 100 educ8lors. equipping young peo)ple and 8¢hool 8tall ¥thlh •s88nll81 krtowledge and coping $lratggle8 lo manage mental health challeng08 effectively. The provision of Cognitive Behavioural Therapy ICBTI for children demonslraled thé charity. comrnilmenl lo early inlervenlion, offèring vital support to Ihose mosl in need and reducing ihe risk of long.lèrm mental health dillicullies. Partnerships with universitie5 provided valuable placement and volunteering opportuni1185. nurturing the next 9eneralion ol mènlal health profe8slonal$ and rginforein9 community engagement between the education and charity $8clors. Thè Introduction ol Ihg Ment81 Health FSrsl Responder Coursè brougttl tangible benefits to workplaces by empowering employees lo recognise and respond lo mental health issues, thereby loslerlng heallhler and more 8UPPOrtlvo worklng environment8 8¢ross corporalg and ho8pilglity 8e¢lors. The mothods usod to recrult and 4ppolnt now Charlty trustees. Trustees are appointed by a resolution passed al a properfy convened m8èling ol the charity trustees. In selecting trustees. consideration is given to the 8ki118. knowlgdge, and exparienca required for effective administration. The first Iruslee5 listèd in the conslilulion include Dr Shanlanu Kundu, Mr Finn Thompson, Ms Lottle S8ymour. Nigel Allman and Dr Arabinda Kundu Subsequent appointments loll¢)w these constilulional provisions lo ènsure the propgr governance of the Charity.
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 Flnan¢lal revlew rhe charlty s flnanclal posltlon at the end of the yéar ended 31 December 2024 The finan¢ial posillon of the charfty al 31 December 2024 and ccAnparalives for the prior period, 88 moro lully detailed In the aecounls, can bè summarised 8$ lollows'.- 2024 2023 Net Intom• 12.793 22,692 Llnrn$lrlcled Rev8nu• Fund8 avallabl• for th• o•n?ral purw•• of the charlly 47,598 34,804 Total Fund• 47.598 34,804 Flnanclal rnvlew of the posltlon at the reportlng date, 31 December 2024 . Th& eharily'3 financlal po$llion al the end of the y•8r ended 31 Decernber 2024 r&m8ined 8lable. rellg¢1ing continued growth and prud8nl financi81 m8nagemenl throughout Ihe ygar, For the year. the Be Fre6 C8mp8lgn r8port&d 8 nèt Income of £12.793 {2023.' £22,892). Whllo Incomg was lower compared lo the previous year, the charlly maintained po&llive results due lo effective c081 control and efficient u80 01 re80urce8. Al the yèar ¢nd, unreslri¢led revonue fund8 available for the general purposes of the Charity lolalled £47,59812023.' £34,804). Thls Incrèasg Sn reserves demonslrales the ¢harily'$ slrenglhened financial posllion and provides a solld foundation lo support fulurg acllvllSes and p18nn8d 8xpans10n. The Irusle89 are $alisfied wlh thè charl$ financial perfoman¢• and con8ider the level of reserves lo be appropriale lo ensure tho eontlnued delivery ol ils ¢h¥ritable objectives ond th• sustainability ol ils op&ralion5. The posllive reseNès p0511ion enables thè chgrity lo manage fin8nclal rfsk$ and Invest In new Iniliolivas that will further ils mission of improving men181 health •ducalion, aw8r¢n*ss, and •upport a¢r05s Gommunllle8. Policies on reseryes. The charily maintains a reserve policy lo ensure long-lerm financial stability and su81alnabllily. Reserves 8re held lo cover potential lulufe expenses. such as unforeseen costs, project development. and operaiional continuity in the event of income shortfalls, This policy aligns with the charity's objective to Safeguard the delivery of ils core seryices and maintain support for Ils beneficiaries.
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 Availability and adequacy of assets of aach of thè funds The board ol Iru$lee$ Is satisfied Ihat the charlly'5 assels in gach fund are avai18ble and adequate lo fulfll its obligations in respect of aach fund.
BE FREE CAMPAIGN Trustees. Annual Report for the year ended 31 December 2024 Detall8 of The Independent Examlner Kamran Mukhliar M•mb8r ofACCA 4a Srnithd(Mn road Liverpool Mer58y¥idg L7 4JG Statement of Trusto08' Rgspon8lbllltles The charily's Icuslees are responsible for the preparatlon of the accounts In accordance wllh the lerms ol thè Charities Acl 2011 and (he Charities (Accoun18 and Reportsl Regulallon8 2008. Nolwllh8landing the 8xpllGIt requlremenl in Ihe exlanl $l¥tulory regulallons.the Charllies (Accounts anfj Report81 Regulation¥ 2008. to Pfepare th8 financial slalemenls in accordance wilh the SORP 2005, in view of the fact that the SORP 2005 has been wilhdrnwn, the Trusl¢e$ dolermined lo interpret this responsibility as requirlng them lo follow current best proclice and prepare the ac¢ounl$ accordlng lo the FRS 102 SORP Islatem8nl ol Recommended Pracllce for Accounllng and Reporting by Chariliesl 2019. appliGabl• lo all accounllng perl¢xls beglnning on or after 181 Janu8ry 20191. (The SORPI, In particular, charity law requlre$ the Trustees, if they prepare a¢¢ounls on an accru818 b8818, 10 propare financial 51alemenls for each flnancial yèar which give a true and falr view of the slate of affairs ol the charity a$ al the end of thè financial yeor and of the surplus or deflcit ol the charlty. In preparing those financial 81al8men18 Ihe Tru$lees are requlred lo - lo prepare the account$ Sn accordance with Unilod Klngdom Ganèrally Accgplgd Accounting Piaclice {Uniled Kingdom Accounting Sland8rd6 and applicable18wl. select suitable 8ccounling polici98 and apply them ¢onsislenlly', make judgements and 951imale8 that are reasonable and prudent., prepare the fin8ncial statements on the going conGern basis unles$ il 1$ inappropriate lo presume that the charity will conllnue in bu8inesS', Slate whether applicable accounting 81ondards and 8lalemenl$ of recommgnded practice h8ve begn followed, sub5ecl lo any material dopartures disclosed and explained in the fin8n¢ial 8latemenl8', The law requir88 thal the trustees musl not approve the aoUnt$ unl•8s they 8re 88ts$fi¢d that they give a Irue and fair view of the slate of affairs of the charity and of the Surplus or deficit of the ¢haiily for the year.
BE FREE CAMPAIGN Trustees, Annual Report for the year ended 31 December 2024 The Trustees arg also responsible for maintaining adequate accounting records which disclose with reasonable accuracy al any lime the financial position of the charity and which are sufficient lo show and explain the charity's transactions and enable them lo ensure that the financial Slalemenls comply with regulations made under the Charilies Act 2011. They are also responsible for safeguarding thg assets of thè charity and hence for laklng reasonable $leps for the prevgnlion and delaclion of fraud and othèr irregularill88. Th• Truit¢e$ oro •180 Mspjniibl? lor th• cont•n18 of the Truste•' r•porf. and the stalthory respon$lbilily of the Independent Examiner in relation 10 the Trustees. report is lirnite¢ lo exarnining the report and ènsurin9 that . on th• faco ol the report. Iher• ¥r¢ no material in¢pn8i$tencs Ylth the figyres disclosèd in the financial 8lal8m•nl$. Th18 roport was approved by th• t)oard ol trust•è$ on 21 October 2025. SHANTANU KUNDU Trustee
BE FREE CAMPAIGN R•port of th• Ind8p•nd8nt Examlner to th• Tru8tO08 of the charity on tho accounts for tho yoar ondod 31 De¢ember 2024 I rèport to the Tnjstees on my examination of the financial statements of Ihe charty on pages 12 to 19 lor the year ended 31 December 2024 which have beèn prepared in accordance with thè Charities Act 2011 Ilhe Act) and with the Financial Reportin9 S18n¢J8rd 102, leffeclive 1st Janu8ry 20161 as modified by FRS 102 SORP (Statement of Recommende(I Practice frir Accounting and Reporting by Charitiesl 2019, applicable lo all accounting periods beginning on or after 1st janary 20191, (The SORPI. publishèd by the Charily Cornmi88ion in England & Wale• ICCEW) . and undef the historical cost ¢ortvenlbon and Ihe accounting policies Jot on pag8 20. RMp•ctlve r••pon•lbllltlM of the Tru•tO0s •nd th• Ind•p•nd•nt Examlmr and th• of th• r•port AS ¢Js¢ribed on pag0 7, you, tha charity'8 Trustee8. are responsible for the pmparation of the financial Statements In aceordanee th the Charities Act 2011 and all tslher appll¢abla law anij with United lfjngdom Generally Accepted Accounting Practice, applbcable lo $m811r •ntitlOS, 8nd for being satisfied that Ihe flnnci&l 8t8tomtn18 glvt 8 and fair vlew. Th• Tru6te¥8 ¢on$ld•r th81 Ihe audit r•quirgment ol Seth'on 14411) of the Chidlies Act 2011 Ilhe Acll do•• not apply. 8nd th81 Ihere is no requiomenl In th8 Govaming Oocumenl lor the conducting ol an audit. A6 8 ¢on8equence. the TruBtees have elected Ihal the financial sl8lemenl8 be subjoct to independent exarninalion. Havlng satlsfled myself that lh& finandal staternenls are nol required to be audited und•r any1•gal pr¢)v1810n, or otherwise, and are eligible for Independenl examination, it 16 my responsibility to.'_ a) •xamln• lh• financial 61èttsmen18 of th• charfty uThJ¥r Sectlon 145 of th• Act.. bl folluw the applicatAe procedures In the DlrectSons gen by Ihe Charity Comm1&8ion under Section 1451Sllbl of tho Act. B••l• of Ind•p•nd•nt Exmln•rf• Stt•m•nt and •¢opo ¢f work und•rt4k•n I report in respect of my èxamiftati¢)n of thé charity's ffinaneial slatements carried out under $145 01 the Act. In earrying out my exgmlngtlon, I have followed 811 the applicgble Direction8 glven by the Charity Commlsslon under 8ection 14515llbl of Ihe Act setling out the dulles of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of thè a¢counting systems èmployed by the charity and 8 comparison of Ihe flngncial st8tem&nls pre$enle<l with IFK)se fe¢ord$. 11 al80 In¢lude$ ¢on$ider81ion o18ny unusual item$ or disclosures in tha financial statemènts, and s•king èxplanations from you, ¥$ Tru$teès. concèming such matters. The purpose of the examination is to establish as far as possible that there have been no breaches ol Charity legislation and that, on a tesl basis of evidence rde¥anl to the aMn(S and disclosuies made, the finan¢i81 $t¥lemenl8 compty with the SORP.
The proce<lures vndertaken do not Provide all th8 evldenc8 that wo¢Jld b& required in an audit, and information Supplied by the Trustees in the course of the examination is not 5ubpcled to audit tests or enquiries and does not cover all the matters Ihat an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurarKe that an independent examination can provide Con8equènly, I do not express an audit opinion on the view given by the financial slalemenls. and in particular. l eXp$S no opinion 88 to whether the financt81 slalemènls give a true and labr view of the affairs of Ihtr charity, and my rtsport is limited to the matter$ set ¢JJt in the slat8m8At below. I planned and perforyned my examinallon $0 88 to satisfy mysèlf th81 the objecllves of the indepondenl examination are 8¢hieved and belore finalising the report l obtained witten assurances from the TnJslo&$ of all rnat8ri81 matt8r8. Ind•p•nd•nt Ex•mln•rf8 Ststemenl Report •nd Oplnlon Subject lo the Ilmllations upon the $pe of my work as detsiled above, I have ¢ornpJeted my examination.. hnd can conffirm Ihal'.- Th1$ 16 a report in respect of 8n gxamination carried out under 14S ¢f the Act ¥nd in accordance wilh Dir•ction$ given by the Charfly Commission under se¢llon 1451Sllbl of th8 Acl which may be applicable., and Ihal Matt81 matters have comè to my attention In connection wllh lh• ex8minatKJn giving me $4 lo believe Ihal in any material respect'.- aC¢tsunng rwJrd8 w•r• noi kept In respect ollhe charfty as requlred by with S•clSon 130 ofTho Chad1608 Act 2011., the ffln•ncial st8l•m•nlB do not crL)rd wllh tho8• records., or Ihe financial sl&lemenl8 do not comply wilh th8 applicable requirements concerning Ihe form and eonl¥nl of accounts sel out in tho Charities IAGcounls and Reports) Regul81ions 2008 tsther Ihan any requir&mgnl that thé accounts give a Iru• and fairf vièw, which Is not a matter considered as part ol an Independenl 8xarninalion', h•ve not be•n preparad in accordance wilh Ih& mèihods gnd principlas Sel oul in th• FRS 102 SORP IStalment of R8commended Practice for Accounling and Reporting by Chariti¢$l 2019. applicable to •ll accountlng periods beglnfting on or after 1st January 20191. (The SORPI. I have no con¢ems and havè corn& 8¢ross no other matters in connection with the examination to whi¢h allenlion should be drawn In this report in ord•r to enable a proper understanding of the finan¢lal slalement$ lo be rea¢hed Kamran Mukhtiar- Independent Examiner ACCA 4a. Smithdown road, Liverpool, L7 G Thi8 report was s*Jned on 22 O¢tober 202S 10
BE FREE CAMPAIGN
BE FREE CAMPAIGN . Statement of Flnanclal Actlvltles for the year ended 31 Dgcember 2024 Statement of Flnan¢lal Activlties for the year ended 31 December 2024 SORP Cu¢r•nt y•r Unr•¥trlclod Fund• Currnnt y••r R••trl£t•d Fund¥ Curr•nt y•r Totsl Fund• Ptlor Yr Totlll Fund• 2024 2024 2024 2023 Income & Endowmènts from: Ck*niiion3 & L¢g8ci hgrilabl• adivilwJ8 A1 A2 17.332 1.878 57,262 74,094 1,878 88,863 Total Incom• 19.210 57,262 76,472 88.863 exp•ndltur• on.. R8iJing lund8 Chèrilabl¢ activitie8 B1 B2 6.417 27,528 29.734 33,946 29,734 8.087 Total •xp•ndltUfO 6,417 67,262 83.679 46,171 N•t Ineom• for th• yo•r 12,703 12,793 22,692 N•t In¢orn• •fter trnn•f•r• A.B 12,793 12,793 22,692 N•t mov•m•nt In fund• 12.793 12,793 22,692 R•¢tsn¢lllJtlon ol lund•:. Total fund• brought lorward 34.804 34,804 12,113 Total fund8 cathgd forward 47.697 47.697 34,805 The'SORP Ref Indicated above is the cl8$$ifi¢8lion ol Income sel out in the formal SORP documents. As reqUI(j by p¥r8grAph 4.60 01 thè SORP. the brou9hl folrd and earried lorwar¢J fund$ •bo¥• have been 89we¢ to Ihe BJlance Sheel. A Separate Slal•fflenl ol Tot•1 R•¢ogni•ed Gain8 and L¢8$08 1$ not required a8 Ihl8 8IAt•m•nl includes •ll recogni8ed oain¥ and10s8e8. I t pricr year transactlons were unr¢$lri¢ted items. and no lurther analysts IJ requlred All activities derive from continuing operalions The notos attach•d on pagos 20 to 35 forni an Int•gral part of thes• accounts. 12
BE FREE CAMPAIGN - Statement of Flnanclal Actlvltles for the y8ar endad 31 Decamber 2024 All actlvltS•8 derlve from contlnulng opgratlons 13
BE FREE CAMPAIGN - Statement of Flnanclal Actlvitles for the year ended 31 December 2024 14
BE FREE CAMPAIGN - Statement of Flnanclal Actlvltles for the year ended 31 December 2024 BE FREE CAMPAIGN - Resour¢e$ applled In the year ended 31 December 2024 towards flxed assets for Charity use:. 2024 2023 Funds generated In Ihe year as d•t)iled in Iht SOFA Re80urces applied on functional fixed gs8el8 Oth•r applie#ii¢ns of furK18 11,8741 Net r•Jourc•s avallablo to fund charltable actlvltles The r•$ouru8 •ppli•d on fixéd a88eti lor charity U88 rapr•88ntS Ihe coil ol 8ddilloni le48 proc48d8 018ny di8pouI•. The notes attached on page8 20 to 35 form an Intègral part of tho86 accounts. 15
BE FREE CAMPAIGN - Statement of Financial Actlvltles for the year ended 31 December 2024 Movements In revenue and capltal funds for the year ended 31 December 2024 Rev•nufj accumulated fund8 Unr••trlct¢d Fund* 2024 Rg•tilct•d Fythd• 2024 L411 yoar Toiil Fund• 2025 Fundi 2024 AceumulAted fund• brought I¢8rd 34.604 34.804 12,113 Recogni5ed 9ain$ and 103$es belorn transfers 12,793 12,793 22,692 47,697 47.897 34,80S C1081ng revenu• funds 47,597 34,806 summary of fund8 Unr••lilÉt•d •nd 0••1gnal•d Ind8 2024 R•#irlcl• Fund• To1 Fundl L4•t Yoir Tolil Fut)d• 2024 2024 202J Revenu• •¢¢umulated lund8 47,597 47,597 34,805 Th• notés attached on ge$ 20 to 35 form an Int•gr41 part of thèso accounts. 16
BE FREE CAMPAIGN - Ststement of FinanGial Activities for the year ended 31 December 2024 BE FREE CAMPAIGN Income and Expendlture Account for the year ended 31 December 2024 as requlred by the Companles Act 2006 2024 2023 In¢omg Ineome from operaUon8 76,472 68,863 Inve$lm¢nl In¢om8 Gros8 Income In the year befor? gx¢?p¢lono11¢?m¥ 78,472 88,883 GfOi• In¢om• In th• y•ir Includlng •xe•ptlon•l It•m• 78.472 88,863 Exp•ndltur• Charitabl8 expendilur•, èxdudin9 depre¢ialiM and )mortl$ation Depreci81ion and amorti8Ation Fundr&iJing COBIB R••lii•d loi#•• on ¢Yi•po8#1• of ¥ool•l Inw•¢rntnl* whSch •r• pr¢gr•mm? relited 44,S29 1.882 17.488 29,132 1,037 18.C¥)2 Total gxpondlturn In tho yoar Not In¢om• boforo tsx In th¢ fln•n¢l•l y••r 12,793 22,892 T•x on •urplv• on ordln•ry •ctiwll•i Net In¢omo after t•x In th• Iln¥n¢l•l y••r 12,793 22,692 R•taln&d surplus for the flnanclal year All èclivilies derive from c¢nlinuing operation8 In ¥ttord8nc4 with the provijlono ol the CornpunI Act 2006, the headiwj und •ubhe•dln98 u•ed In the Income and ExndItUre o¢counl hwo bgen adapt to re¢t the 8peci¥l n•lure of lh• charity'i •ctivllie8. rhe notes attached on ge3 20 ft> 35 fom? an Inlegrnl pJrt ol these accounts. 17
BE FREE CAMPAIGN - Balance Sheet as at 31 Decémber 2024 SORP Nots Ref 2024 2023 Flxed assets Tangible assets 10 A2 2,287 2,075 Current a¥$ets Debtors C85h 81 bank and in hand 11 B2 B4 13.559 51,092 410 59,736 Total Currènt a88•ts 64.651 60.146 Crodltorn.. •mount8 fallln9 due wlthln one y••r 12 C1 119,2821 127,3581 N•t current a•••ts 43,369 32,788 47,656 34.683 Net ass•ts Credilors.. arnounls falling due after mortr than one year 13 C2 1591 1591 Th• tot•1 n•t a•••ts of th• charlty 47,597 34,804 The total n•t 08••ts of th• charfty are funded by thfr fund• of the ch•rlty, ai follow•:. R•gtrlct•d lund8 Unr•8trl¢tsd Fund• Unre3trict8d Rtvènue Funds 18 D3 47,597 34.8D4 47,597 34,804 De8lgnated Funds Totsl ¢harlty fund$ 47,597 34.804 The'SORP Ref indicalad above is the classification ol 88lancts Sheet items as sel out in the formal SORP documents. As quired by paragiaph 4.60 of the SORP. the broughi fOard and ¢arried lotward fundB above have been agreed lo the SOFA.. Thr* Trustees acknowledge Ihelr iesponsibilities for Complying wilh the requiraments of Charity legislation wth r•$pect to aceounling records and the preparation of 8ccounl8. 18
BE FREE CAMPAIGN - Balance Sheèt as at 31 Docember 2024 The Trustees are $alisfied that, although the charity is not registered under tha Companies Acl8, rf il w&re so reg15tered. it woijld be eli9ible to prepare accounts in accordance wilh the provisions in P8rt 15 of tho Companies Act 2006. applieable lo companies subh8Ct to the small companies regim¥. The charity 1$ subjecl lo Indepondtsnl Examln811on undar charily le9lslallon. and the report of tho Independent SHANTANU KUNDU Truste8 Approved by the board ol tru81ee8 on 21 Octobor 202$ Th• note¥ attach*d on pago8 20 to 35 fomi an Int•gr•l part of th••e accounts. 19
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 1 Accountlng pollcles Pollcl•s relatlng to the producllon of the accounts. Bas1• of pr•parntlon and •¢¢ountlng eonv•ntlon Thè account8 have been prepared on Ihe accru81i basil, und•r the historical cost convention. and in a¢cord8ncè with the Financial Reporting Standard 102.1gffeclivè 1st January 20161 and'FRS 102 SORP Isla¢ern¢nl of Re¢ornmended Practice for Accountin9 and Reportin9 by Charities) 2019. applicable to all aecounting period8 beginning on or 8fter Isl JanuAry 20191, IThe SORPI. published by Ihe Charily Comm18sion In England & Wales ICCEWI , 8nd in a¢ordane• wlh all applicable law In the charity's juri$diclion of regisiralion, except Ihal lh8 charity has pr?pared thg financial slatern8nt5 in accordance with th? FRS 102 SORP Islalement ol Recommended Practice for Accounting and Reporting by charit8) 2019, applicable lo all occounling periods beGinnin9 on or aftèr 181 January 20191. (The SORPI. In preference lo th• pr•¥ious SORP. lh• SORP 2005, vthich ha$ beer withdrawn. nphvilhstanding the fact Ihal Ihè txlani statutory re9ulation$, the Chgnties IAc¢ounis and Reports) Regulations 2008 refer explicitly to Ihe SORP 2005. This has been done to accord wlh current best praclice. Th• financial italom•nis hav• been prepared In accordan¢e with the Choritie$ Act 2011, Ihg Charily SORP IFRS 1021 Accounting and Roporting by ChArilie• (Second Edilion, llectiv 1 January 20191, 8nd pplicabl aountIng 818ndards undèr FRS 102". Th• Financial Reporting Standard applicable in the UK and R•publlc ol Ir•land. The chgrily ¢on$lilulo$ a public benefit entity as defined by FRS 102 Th• financial J18t*m•nls hav• b••n prepared on the historical cosl convenlion. ex¢epl Whe Olherwi$o Staltd in th• aceouniing polici8s. Thg a¢¢ounl$ are prepared on a going cenc•m ba818. und6r th• a8sumlOn that th• ch•rily will conllnu• I operation81 exislence for the forese88bl• fvlur•, Thè Iruitèèl hava r•vi•wed the flnancial polilion ol th• charity and have no reason to believe that il wll not remain a going concern. Rlskt #nd lutur• 888umptlong Th• ¢hwily is a public ban•fil enllty. 20
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 The ¢harily'$ trusiees have 8s8•ssed the key rlsks faclno ihe or9ani$ation and are $alisfied that approprfaie nlrol$ an¢J mitigation siraiagie# ar¢ in pla¢¢. The main ri8k8 Identified include pol•ntial fluctuallons In grant and donation income. in¢asIng demand lor 39rvi¢e$, and operational risks 85social8d with prograrnme delivery The Iruslees règularly review these Thsks and lake steps lo mainlain financial stability and saf8guard Ihe charity s assets The financial statement$ have been prePad on a going con¢&m b?318. as Ihe Ifuslees h#v• reaBon to bsl&vè that the charity will b& unable to conliThue it8 activities lor the I0seeable future. Th• B• Fr¢e Cornpai9n 18 a publlc b•n•flt •ntily 01 <tefin¢d by FRS 102 •nd m••ti th• d•flnltion let out In th• Charities SORP IFRS 1021. The eharity'¥ 8clwitie8 are undertaken wholly lo furthr it$ ¢h¥rilabl? purpo8•1 lor the public benefit. Pollcles relatlng to cate9orl•$ ollncomg •nd Income rnco9nltlon. Natur• of Income Gro$$ Incomo r•presenls Ihe v8lu¢. nel of value adéed lax and discounts, of good$ provId to custom•rn and work cairlèd ¢ul In rg8peG¢ ol 8orvlces provl(J8d to cus0. C•l•gtsrlo8 ol Incomo In¢orne 1$ ¢ale9orised as Income Irom 8x¢hang$ transactions (contract incornel and ineom• from non- exchange Iransaciions Iglftsl, inveylmenl income and olhor Sncom•. Income Irom exchange tran•a¢tlon# is reeeived by Ihe charity for 9oods or &ervicé$ 1uppli urtd•r contract or where entillemenl 1$ subject to luifilling porfO8ncè ralated ¢ondlllon8, The Incomo tho eharfty rc•ivei 1$ approximately equ•l In vglu• to th• good$ or •erNice• •uppll•d by th• charity lo tha pur¢h•i•r. Income from a non.•xehinge tr•n•a¢tlon 1$ where the chjrlly recelv88 value from donor withoul providing eqval value In exchange, Bnsj lrte1udo$ donation? ol money. good8 and servleea freely given wilhoul glving equBI Vblufj in •x¢h•ng•. Incom• roeognltlon Income. whether from •xchang• or non •xehang• transalon¥, i• r•cognl8ed In tho •lat•m•nt ol fininclèl 8clivilies ISOFAI on ? re¢eivable basis. when o transaction or other event re$ull$ in an Increase In th• harily's assets or a reduciion in 11$ liabilit18¥ and only when the ¢h8ri1y has legal efitillemènt, the incomg probable Ind can be measured reliably Oivlends are •ccruod when •har•hold¢rf• rwJhl to receive p8ynnl 15 •slpbli¥hd. Intome subject lo lerm8 condrtiort8 which must be rnel before th• charity is •nlill•d lo tha Miourc88 18 nol recognised until the condilions h8vo b¥en rn All ineom• is accounted for gro$8, before deducting any relatsd 188s or ¥ts. A¢countlng for deferrnd Incom• and Incorn? r•celved In advanc• Wher& term8 8nd condili¢n$ relaling to Income have not been mél or un¢srtalnty exists as to whether the charity can meet any term$ gr condilions otherwse within ils wThtrol, income is not recognised but is d&foffod as a liability unbl it is probable that th• terms or ¢gndition$ imposed can be met. 21
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 Any grant thai 1$ 3ubJgct lo p8rforrnance•relaled conditions r•eeived ifi 8dvan¢e of delivering the goods and ¥erwices QuIred by that condilion, or 1$ $ubje¢t 10 unmel con¢Jilions wholly oulside the control of Ihe recipient charity, 15 aOUnted for as a liability and shown on the balan¢¢ $heet a$ defer income. Defer income is released lo Incoma In thè rèporting Feriod in which the perfomiance-relaled or other conditions that limit r8eognition arè met. When income from a oranl or donation ha8 nol been COgnised due to th• condilions applying lo the gift not being wholly wlthin the control of the rec4pienl charity, 1115 dlsclosed as a conting¢ni 4ssel il ceipt of the grani er ¢Jonalion ie probable once Ihose conditions 8re mei. Where time relat•d condition8 ar• iMpoi•d or irnplied by 8 lunder. then Ihe ineorn• 18 apportioned to the lime periods concerned.and. where applicable, Is gccounled for as a liability and shown on the balance Sha as deferd inc¢)me. When granly a received in Bdvonce of the expenditu on Ihe activity funded by them, bul there are no $pteific lim rèlated ctsndilionl. Ihen the income Is not d•16rred. Any condilion th81 allows for tho re¢gvgry by the donor ol any unexpended part 018 granl does not prevent rètognilion ol th• in¢om• concern•il. bul a li8bilily lo Any r8p8ymènt is recogni1 when repoyment become• probabl•. Pollcles rnlatlng to •xpondltur• on goodj •nd serylces provlded to th• charlty. R•cognltlon tsf Ilablll¢le• and expendlturn A Ilability. and Ihg wlaled expendltvre. 18 reeognlsed when 8 leg81 or con8tru1vQ obli98lton exlsts •s a r•sull 018 p8&1 event, 8ncS when It Is mora likèly Ih8n not IhBt a transfer ol economic benefiis wll be requirgd in $•lllement. and whon tho amcunl of the obligati¢n ¢an me8sured or r•liobly •itim#ted.. Ligbllitiès ariiing from future fundlng commilmenls and conalrueiivé obligolions, including performancè rel8led 9ranl8, where the liming or the amouni ol the fulyre 8xpendilur? require¢J 10 8eiiie tho obligalion are uncertain. give nse 10 o provision in the accounts, which is reviewed al the accounting year end The provision 18 inerèaied lo reflect any in¢9$¢B In liabllitie$. and Is d6cr•as•d by ltte uliliBalion ol any pro¥l8ion thin th? period. and reversed If eny provision is no longer required The50 mo¥•menl3 am charged or redilod lo tha re8peclivo funds and 4¢1ivilK¢i io which Ihe provision relate•. Volunt••rs In accord8nce vmth the SORP, and in recognition ol the difficullias in pl?¢ing a monetary value on the ¢ontn'bulion Irom volunt8•rs, th• conlribuli¢n ol voluntser¥ not included wbthln the incoma ol ihe ¢harily. However, the Iru8t••8 valu• the slgniflcant contributlon rnade lo the acllvilies of th• ehsriiy by unpaKÈ volufiteern. 22
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 Pollcles r¢lJtlng to ass•ts. Ilabllllloj •ndprovl$lons and other mJtteryJ. Tanplble Ilxed ais•ts Tan9ible fixed assets arg mga$ured &t Ihoir ¢ngins1 cost value. or 8ub8equ&rt rev&lu8tion, or il donated. a• de$cribeL1 abov•. Colt vplue includei all ee811 &xp•néèd in bringing the 8sset into iti intènded w01ng condition. Oepreciation ha8 b8?n provided al th• foll¢)bwng ral•i In ord•r to wrll• olf th• ••i•t• to Ih•ir anelPted rol91 value over their esllmal•d uMful live•. Freehohj prernise$ Leasehold prtsmis•¥ Plent and machinery Motor v•hide8 O % ¥lrai9hl Iln• 2 Y¥ ¥lr?i9hl lin? 33.33 % slraighl lin? 25 % •lriwJhl lints A rngular annu•l r•view of the likellhood ol •$$•l imp•im*nt 1$ undertak•n. Cr•dltor8 and provl8lon# Cr¢dilofg and provislons ar• reco9ni8ed when the charlly h81 9 presenl le981 or con8lrucli¥é oblig8110fi 85 4 re$ull of a p¥51 ¢venl. it is probablts that a Ir8nsf•r of economic benefit VAIL be required lo sellle the obligaiion, and the amounl ol thè obligation cgn be mea$ur•d r•liably. Cre(lilor8 8re racor¢J8d al Ihoir Settlemenl amount du•, whlch r•pre$enl8 the amount charity •xpe¢tJ to poy 10 sell1• th¢ liabilily. Amounts lallino du• within tsno year are 8hown as currnnt liabilitig$, while amoun18 due after more than oTre year arè shown a3 long-terrn liabllities. If applicablt. Provi8ion8 8r• msde lor liobilities ol unc•rtaln timing or Èmount. and •r• rn••8ur•d Al th• b¢81 •itim•te ol th• expendilure required to sellle thè obligition at Ihe balance iheet dat•. Proviiion• ore reviewed regularty and adiusled lo r$ne¢i current best eslimates. 23
BE FREE CAMPAIGN Notes to the A¢¢ounts for the year ended 31 December 2024 Flnan¢lal In8trum•nts Includlng cash and bank balanc•• Cash heky by the charity 18 included al thè amount Aclu811y held pnd cguThlgd 8t the year end 88nk balane•s. whether in credit or overdrawn. are Shown al the amounts properfy recoThciled lo th8 bank $taiernenls. P•n•loD•- d•fln•d ¢ontrlbutlon •¢h•m•• The chanty operate$ a defined contribution pension Scheme with Nest Penslon. Coniribulions arg Charged to thè profit and ltsis account ¥s they bocorn• p8yablo In aceoidanu with thè Nlès of Ihg $ch?m•. Fund Accountlng Unregtrlcted lundi af• avg118bla lor ui• at the dl$¢relion ol tha Iru$te•s In fUrther•n ol the gen•ral ¢bj•¢itv•s ol ih• ¢h*rily. D•8lgnal•d funds am unrn#triet•d fund# èamiArked by the Tw¥tee¥ for porti¢ul8r purpo$•8. R•ilrict•d lund8 ar• iubi•¢t•d to r•$lrl¢tion• on their •xpenditur• irnpo1 by th• donor or throu9h th• t•rm$ of #N appeal or as implied by law. Th•re no 8nd0OnI fund•. 2 Llablllty to tsxatlon Tho Trusi8è8 eon$idèr ihai the eh$Tlly $8ti$nes Ih¢ le$tJ Bel oul In Paragraph I Seh•dulè 6 01 thè FinÉnc• AGI 2010 for UK corporation 18x purpose3. Accordingly. Ihe Charily is potentially exempl from laxalion in respect of inccme or capital gain$ re1Ve0 within ¢ale9ories Covered by chapter 3 p8rt 11 of the COOrali0n Tax Act 2010 or Section 256 of the Takalion of Chargeable Gains Acl 1992, to the extent that su¢h income ot gains are applied exclusiv•ly on thé specific eharitablt obiè¢is of the charily and for no Olhor PUfPOS8. Value Added Tax 1$ nol recoverable by the charily. and 19 therefor8 included in the relev8nt cost$ In the ststemenl ol Financial Activities 3 Wlndlng up or dls$olutlon of the charlty 11 upon wnding up or dl88olullon ol lh• eharlty thern r•main any ass, •fl?r the sa11sfa¢llon of all debts and liabllili&s, the as$ei$ represenied by the auMulated fund 8h811 be transferred to some other charilabla body or bodies having limilar objects lo the charity. 24
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 4 Slgnlflcance of financlal In8trum8nts to the ¢harlty'$ po$ltlon Thère #rè no $ionifieartt implicJliort$ of iu¢h m8tl¢rs. S Not surplus bèfore tax In tho finan¢lal yg¥r 2024 2023 Th• nel •urplus b¢low ljx in th• fin¥n¢i81 y•8r 18 8t)1gd aftgr ¢hargin9.'" Oepreciation ol owned fixe(l a$sel8 Pension c1• 1.682 3,003 1,037 117 See note O for the movement In th• lundJ in lh• dofimd bonefit n•10n cm• 6 St•ff costs •nd omolument8 Sal•ry costs 2024 2023 Gross S91ad08 •xeluding Iru8t••8 and k•y manaqem•nt Porwnnol 41,114 17,382 Ernployerfs opfjrotino ¢o¥t¥ of d¢fin•d nlribullon pen8ion $¢hwne8 3,0)3 117 Total 44lirb••, wig•• and r•lit•d ¢ots The average number ol lull lime omployed in th• year wa8 Tho •stlm*t•d •qulv•l•nt numberolfull tlme staff deplOd In dlfhrenl a¢tlvlUe8 In tho year w•¥.'" Engag•d on charit•bl• •ctivlll•i The os¢lm•t•d lull tlm• wufv•l•ntnumb•r of •ll staff •mploy8d•s abov• Neilh?r the tru¥i••i Nor any F•rsons CCFbngcted with Ihern h•v• r•c•ived 8ny rnmuneralion from the charity or any relaled entily. elther In the current or prlor year. No ¢mploy¥e¥ re1¥9 emolumenl8 lexduding pension co8t81 in exces8 01 £60,oc per annum. 7 D•lln•d contrlbutlon pon$lon schemes Any Ilabi11188 and 888et$ 8$8o¢l•itd wlh the $cheme Hre shown under deblor8 and ¢r•dllorg. 8 Remunèratlon and payments to Trust80$ and pgrsons connected wlth them No truslees or persons connected tharn Rceivgd any remuneration from the charity, or any related entity. 25
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 9 Defèrred Income- Re$trlcted funds Cunvnt Yèar Opnlng Doforralts Reloaiod R•¢el¥ed 0ol&rrgd Irorn prfoi ltr&b rele•$od at year othd Sn yoar Thè Nition¥l Lottery Abbvi8 Ltd John Moor•i Foundation Help Projoct The Nathaniel Reynar Trust Fund Medicash LCVS Onward Hornoi 10,CQO 10.0 5.0 10,0 1,000 1.000 15,0001 13,0001 11,2401 10,000 1,000 1.000 Total 27,CM)O 17.760 2024 2023 Th••• d•forrnl• Ar• Intlud•d In er•dltorn 17.760 27.oc Prltsr Yur Op•nlng D•f•rr•l• R•¢•lv•d D•f•rr•d from prlor Th• National Loliery Abbvie Lid John Moorei Foundallon Big Help Project Thtr Nathaniel Reyner Tru8t Fur 10,000 5.000 10.000 1,000 1.000 Total 27,OCX) Th8 daf•trali indud•d In cr•dllor8 r•lat• lo fundln9 sp•clfi•d by th• fundw8 •• r•laling to 8pecific pedods afid rèprè5ant those parts of restrieiad lunds which relate lo pèriods sub8equenl lo th8 accounting year end 4nd org Irealed as grants in advance. or. alternatively,where Ihere ar6 conditions which rnust be lulfillad prior lo enlill•m•nl or u$¢ ol the resldcled lunds by the charlty 10 Tanglble flxèd 1$8•ts
BE FREE CAMPAIGN Notes to the Accounts lor the year ended 31 December 2024 10 Tanglble fix&d assets Current Ywr Land ond Plant & Bulldlng8 Ma¢hlnery Motor Vehleles Total Coit Al 1 January 2024 Adtsilions 3,112 1,874 3,112 1,874 At 31 De¢embor 2024 4,986 4,988 06précl•tlon Al 1 January 2024 Chargo for the year 1,037 I,e62 1,037 1,862 At 31 O•c8mbor 2024 Net book valu? A131 D•¢•mb•r 2024 Al 31 Dgcember 2023 11 Dgbtors 2024 2023 Trad• d¢blor• Prepayments 8nd rY¢d income Other debtor8 160 13,500 59 250 410 12 Cr•dllorn'. &mounts falllng du• wlthln on• year 2024 2023 DeItrrr Inwm•- R•8tricl•d lun PAYE. NIC VAT end oth¢r tax*& 17,780 1,522 27,tr)0 358 19,282 27,368 13 Credltor8- amounts falllng due after one year 2024 2023 Other cr¥dilor 69 59 14 Incom& and ExpendSturg account summary 2024 2023 At 1 January 2024 Surplus after lax lor the year 34.80S 12,793 12,113 22,692 At 31 Deeernber 2024 47,598 27
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 15 Partlculars of how partlcular funds are representèd by assets and Ilabllltles At 31 De¢ember 2024 Unr•a¢rl¢tgd Do$lgnat•d fun lund R•J¢rlGtsd Total fund8 Fund8 Tangible Fixad Asièts Current A8set$ Current Liabilities Long Tem) Liabiliti 2,287 64.651 119.2821 1591 2.287 64,6S1 119,2821 1691 47,697 47,697 At 1 January 2024 Unr•¥trl¢t•d D••l9n4l•d lund¥ R•¥trfct•d lund¥ To1•1 TarrfJlbl• Fix•il AJ8e18 Curmnt Ag8•1$ Current Llfibillliei Long Terrn Li8bilili 2,075 60, 146 127,3581 IS91 2,076 60,146 127,3581 1591 34,804 34,804 16 Change In totsl fund5 over th• year a8 shown In Note 16 , analysèd by Indlvldual funds Mov•m8ni In lundB In 2024 Tr•n¥l•rn car•d lonv4rd to broVh1 forw•rd Irom 2023 lund• In 2024 2026 Unr•Jtrkt•d and d•8Ign81 funds... Unr•slriel•d Renue Fvndg 12,793 47,607 Tol•l unro1tr5eted •nd d••lgnat•d funds 34,804 12,793 47,697 Tot1 ch•rlty fund• Other Incon EApèndltur• G4ifj & Alovern•nl Lo88e8 In 2024 2024 2024 2024 Unrn$trfet•d Jnd d•3lgnatedlund$.'. Unmslrict•d Re¥enue Funds 19,210 16,4171 12,793 28
BE FREE CAMPAIGN Notes to the Accounts for the year ended 31 December 2024 17 Tho purposes for whlch tho Unr•slrlcted and de51gn•ted fund¥.'. Th&se funds are hèld for the meeting the objective5 of Ihe charity. and 10 provide [eSee5 for future aclivilies, and , subjeci io charily i8lation. a free Irom all restrictions on their u¥9. Unrestnclefl Revenuo Fund$ Unr•Jiri¢led Revaluation Reserv• Thls lund represents the unrestricted surplus 8rlsiThg on the revaluation ol the charfty's a89ots. Ro$trlctod The purpose ol Ihe8e fvnds18 descrlbed undar the •¢¢ounllng poll¢y 'Aecountifio for eapital gr8nt8 and fixed 88801 lund8'. R•sirlci•d Fix•d 811 Fund8 R88trict•d Rev8lu8tion Re8e This lund repre8enl$ the reitri¢thd surplu8 arlsing on th• rev8luation ol lh ¢harill$ as$t$. 18 Ultlmal8 conlrolllng party Th• ch•rily i• und•r th• ¢onlrol ol ill 1tyo1 member•. 29
BE FREE CAMPAIGN Detalled analy818 of Income and exp&ndltur8 for the year èndgd 31 D•¢embor 2024 as r8qulr8d by thg SORP 2015 Thls analysls Is ¢lassslfl•d by conventlonal nomlnal descrlptlons and not by actlvlty. 19 Oonatlon¥, Grant8 and Lega¢l•8 Curronty8ar Urtra#trlct•d Fundl Curranty¢•r Ro8trlctod Fund• Curronty8ar Total Fund8 Prl¢rYo¥r Totsl Fund• 2024 2024 1024 2023 Oon•iions and glft• from Indlvlduali Srnall donalions individualty1888 ih8n £1000 4.373 4,373 1,621 Total donatlons and glft# from Indlvldualty 4,373 4,373 1,621 Current year Unr••trl¢tsd Fund• 2024 Curr¢nt y•ar R••lrlGt•d Fund• 2024 Curront yoar Tothi Fund• PrlorY¢&r Total Fund• 2024 2023 Revenug grants and donatlon$ from non publ1¢ bodle# Small grants Indlvidually1888 ih8n £lOCQ 30.165 Poit¢ode Neighbc4Jrhood Tru81 8.959 8,9S9 Hemby Charllable Trust 1,000 Albert Hunt Trust 3.000 King Baudouin 25,282 215,202 Medic88h 6,000 LCVS 3.OCQ 3,000 Onward Hornes Ltd 1.780 1,760 The Phoenix Way 13.IXJO 13,000 John Mo¢re8 Foundgtion 9.240 9.240 Axentia Group 2,200 TruePotential Gioup 1,680 The Blu& Coal School & Davi¢J Ridd$ll 33.197 31
BE FREE CAMPAIGN Detalled analysls of Income and oxpgndlture for thè ygar ended 31 D•eombor 2024 as roqulred by tho SORP 2015 Total prlvate so¢tor revenue grants 12.959 57,262 70.221 67,242 20 Income from charltable actlvltl•8 - Tradlng Actlvltl•$ Currnnt ar Curront y••r Unro•lrl¢t•d Fund• 2024 Curr•n¢ year R•8trl¢thd Fund• Cunontyo4r Tot•1 Fund8 Prlor Year Totsi lund¥ 21124 2024 2023 Prfmary PUfPO8• and anclllary tradlng Sale ol goods and services in a¢cord8nce with the chariV8 obie¢t8 1,878 1.878 Tol•l Prlm•ry purpo•• ond •nclllary tradlng 1,878 1.878 21 Total In¢om• from charltable actlvlll&¥ CuTr•nt y•8r UThr••trl¢t•d Current ar Rostrlcl•d Fund• 2024 Curr•nt yèir Total Fund¥ Prlor Year Cuff•nt y••r Total Fund• 2024 2024 2023 Total in¢cme from thgritable trading 1.878 1,878 Total from ¢h4rl¢able actJvltle• 22 Exp•ndlturo on ¢harltabl• actlvltle8 - Dlreet •pendlng Curr•nt y••r Unro$irl¢¢gd Fund$ Cufmllt y•ar Re•trlct•d Fund• Currgnt yoar Prlor Y••r Total Funrfl Total Fund• Curront Year 2024 2024 2024 2023 Gross wage8 and salories - charitable activities Purchases 41,114 41.114 17.382 5,077 5.077 12.807 TOL91 dlrect spendlng B2a 49,194 49,194 30.286 23 Support CO8ts for ¢haritbl• a¢t5vltle• Cuir•ntyg4r Unrestrlcted FLFnd• Currnnt y•ar Rostri¢tgd Funds eurr•nt yoor Prlor Y•r Total Fund¥ Totsl Fund• Currnnt Y•ar 2024 2024 2024 2023 32
BE FREE CAMPAIGN Detalled analys1$ of Income and èxpèndlturg for the year ended 31 Do¢ember 2024 as r•qulred by the SORP 201 S Volunteor costs Volunteers. expenses Training and welfare volunteers Travel and subsislèn¢e . volunteers 355 288 626 $02 S02 Prfjmlses Exponses Li¢en¢e lees payable Sèrvic8 eharge$ payablg Rent 50 27 4.678 50 27 0,964 60 2.286 B,368 Admlnlstratlve overheads P051age Equipment expen8es Softwaie liconces and expense8 Advorlising and marketing Liabilly and contents insurance Sundry expen8e$ Eouipmenl,repoirs,axpen808 and mainlenan¢e 24 4.009 285 13) 1,153 258 144 135 1.163 258 144 296 66 57 Profes¥lonal fees pald to advl8ors other than the eudltor or •xamlner Accountancy fees olher than examination or audit fee$ 2.898 Olher18981 and prof•s8ional 2,898 692 390 Flnanclal costs Bank charg95 Depreciation & Amortlsalion In total for 30 1,037 1.662 1,682 Support CQ8ts beforè rtr*llocatl¢n 6,417 8,088 14.485 15,888 ¥upport ¢oJts reallocated to Jyclflc actlvltles To co$lo of roioing funds 18.4171 {11.0711 117,4881 116,0021 The basis of allocalion ol co81s b8twaen a¢vItIeS Is described und•r •c¢ounting polici08 116,0021 Admlnlstratlve overhoads Tha ba818 ol allocatlon gf ¢o$ts b•ts¥•en 8¢tivllle$ 1$ rJe$¢rfbetJ under accountlng polcleB 24 Totsl Charltable expendlturo Curront yoar Uni•¥tTlcted Fund• 2024 Curront yèar R•gtrl¢ted Fund• 2024 urrgnt ye•r Prlorygar Total Fund¥ T¢)tal FundB Curr•nt Y••r 2024 2023 33
BE FREE CAMPAIGN Detallod analy818 of In¢om• and expenditure for the year onded 31 December 2024 as requlred by tho SORP 2015 Total direct spending B24 49.194 49.194 30,286 Tot41 ¢harftsbl• •xp•ndStur• B2 46.191 46.191 30,169 l the expenditure in Ihe pdor year was unre$tnct8d. Prlor Y•ar Unr•itrlct•d Fund¥ Prlor Yoar RtrIct•d Fund¥ Prlor Y•ar Total Fynd• Prlor Year 2023 2023 2023 Total direct sndIng 82a 30,288 30.286 Total charltable oxp•ndltur• B2 30,169 All th• •¥pendltur• In Ihe wlor y88r w88 unrestncted.
BE FREE CAMPAIGN Actlvlty analysls of Income and expendlture for the for the year ended 31 Decembèr 2024 rhls analysls Is class$Mled by actlvlty 8ndnot by convenllonal nominal descrlptlons. 25 Analy81$ of Incomg by actlvlty SOFA rèl 2024 2023 Actlvlty Incom8 Irom ¢harltablo actlvltlg$ workpla Mentsl Ho8llh Training 1,878 Summary of fotal Income, Includlng tho Items above Charitable 8Ctiviti98 Donation8 & Legacies A2 A1 1.878 74,594 68,863 Tot•1 Incom• a• lhown In th• SOFA 76.472 68,883 35