2024-12-31-accounts

ARMONIA UK TRUST

REPORT & ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

ARMONIA UK TRUST

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2024

Registered Charity		1037177
Office and Treasurer's Address 47b Prince of Wales Mansions
		Prince of Wales Drive
		Battersea
		London
		SW11 4BH
Governing Document		Declaration of Trust dated 28 September 1993, as amended
		October 2020.
Trustees		A Lobsinger
		P S Mills (Treasurer)
		S Mortin (Chair)
		S L Seah
		M Smith
		S Webley
		Chairmanship transferred from S Webley to S Mortin on 24th
		March 2024.
Bankers		Barclays Bank PLC
		Moorgate
		London EC1
Independent Examiner		Sarah Crispin ACA
		Stewardship
		1 Lamb's Passage
		London
		EC1Y 8AB
		INDEX
Page 1	Legal & Administrative Details
Page 2-3	Trustees' Report
Page 4	Independent Examiner's Report
Page 5	Receipts	and Payments Account
Page 6	Statement of Assets and Liabilities
Page 7	Notes to	the Accounts

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ARMONIA UK TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present the Report and Accounts for the year ended 31 December 2024.

CHARITABLE OBJECTS

Armonia UK Trust is the UK organisation that supports Organizacion Armonia A.C., a Mexican Civil organisation supporting poor communities in Mexico City, its surrounding areas and in Oaxaca State. This support consists of educational aid, community support and development, and the advance of the Christian religion, as set out in the Statement of Beliefs annexed to the trust deed. The specific objectives of Armonia UK Trust are to advance the work of Organizacion Armonia A.C. in the UK, to raise funds and to seek to encourage volunteers to go to Mexico to provide resources for building projects, summer school teaching and other areas of need as required.

The trustees seek to ensure that all general donations given are forwarded to Mexico without deduction of expenses, and this has been the case throughout the year. An 'Office Account' is maintained within the charity to which donations are specifically designated, from which payments for all expenses, bank charges and resources are made.

ORGANISATION

The trustees currently meet on an occasional basis to set policy, review activities and monitor the financial situation.

REVIEW OF ACTIVITIES

The trustees sent the equivalent of £24,420 to Mexico during the year. Unfortunately, no volunteer groups went from the UK in 2024.

The funds were primarily spent on the support of indigenous Mexican students studying in Oaxaca and Mexico City and the maintenance of their buildings of residence. Matthew Smith (trustee) stayed at Armonia Mexico on two occasions in 2024. In addition, regular reports on the work in Mexico are received both directly at trustees’ meetings by Zoom and through regular newsletters and financial statements.

At the beginning of 2024, £600 was received for the Charities Aid Foundation (CAF) Campaign launched in 2023 for the families of indigenous students housed at the Armonia residences in Oaxaca state in addition to £1189 of reclaimed tax. Towards the end of 2024, a further special appeal was made in conjunction with CAF for indigenous student scholarships. The latter campaign raised a total of £6,183 - £4830 was received and sent in 2024 with the balance received and sent in 2025 after subsequent gifts and Gift Aid was received.

In considering the activities of the charity the trustees have had regard to the guidance of the Charity Commission on public benefit.

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FINANCIAL REVIEW

Receipts for the year of £26,162 were £6,499 less than in 2023. Payments to Mexico of £24,420 were £7,060 lower than in 2023 reflecting a decline in donations and a small increase in unrestricted reserves.

The trust's standing target for general fund giving of the equivalent of MXN2 mn (pesos) was not met. A total of MXN0.59 mn was sent in 2024 of which MXN0.42 mn was unrestricted.

RESERVES

With only limited UK operational expenditure, the trustees do not consider a formal reserves policy to be necessary, but have agreed that a balance of £2,000 should ideally be maintained in the Office account. At the end of the year the charity had balances of £1,742 compared to £1,191 the previous year. The balance in the Main account was regularly sent to Mexico, usually once around £5-10,000 had accumulated.

RISK STATEMENT

The trustees have examined the major risks that the charity faces. These are predominantly financial (shortfall of funds and fraud). Controls are in place to address the risk of financial misappropriation and the charity's accounts cannot be overdrawn. The trustees also continued to review the safeguarding policy and received safeguarding policy documents from Armonia Mexico.

TRUSTEES’ RESPONSIBILITIES

Under the Charities Act 2011, the trustees are required to prepare a statement of accounts for each accounting year.

They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the trust and to ensure that such accounts and records comply with the Charities Act 2011.

They also have a responsibility to safeguard the assets of the trust and to take reasonable steps to detect fraud or other irregularities and to provide reasonable assurances that:

1. The trust is operating efficiently and effectively,

2. Its assets are safeguarded against unauthorised use or disposition,

3. Financial information used in the trust or for publication is reliable, and 4. The trust complies with relevant laws and regulations.

The accounts were approved by the trustees and signed on their behalf by:

Stephen Mortin

Stephen Mortin (Aug 20, 2025 17:09:11 GMT+1)

Stephen Mortin

Chair of Trustees

Date: Aug 20, 2025

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Independent Examiner's Report To the Trustees of Armonia UK Trust

I report to the trustees on my examination of the accounts of Armonia UK Trust (the charity) for the year ended 31 December 2024 on pages 5 to 7 following.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my

attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the accounts do not accord with those records.

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.

Sarah Crispin Sarah Crispin (Aug 21, 2025 10:22:02 GMT+1)

Sarah Crispin ACA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Aug 21, 2025

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ARMONIA UK TRUST

RECEIPTS & PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes Receipts Voluntary receipts Grants & gifts received Tax refunded under Gift Aid Total Receipts Payments Direct Charitable Costs 2 Net Receipts/(Payments) Balances 1 January Transfers - Office a/c surplus transfer Balances 31 December	General Fund Designated Funds (Office) Restricted Funds 2024 2023 £ £ £ £ £ 15,601 1,110 5,790 22,501 29,094 2,143 240 1,279 3,661 3,567
	17,743 1,350 7,069 26,162 32,661
	17,351 1,191 7,069 25,611 32,403
	17,351 1,191 7,069 25,611 32,403
	392 159 0 551 258 62 1,129 - 1,191 933 - - - - -
	454 1,288 - 1,742 1,191

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 7 form part of these accounts.

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ARMONIA UK TRUST

STATEMENT OF ASSETS & LIABILITIES

AS AT 31 DECEMBER 2024

Notes

Bank & Cash Balances

Notes sh Balances
Held at Bank 4	2024 2023 £ £ 1,742 1,191
	1,742 1,191

Other Assets & Liabilities

Assets Gift aid tax recovery not yet received Liabilities Unbilled fee for Independent Examination	3,638 3,661
	3,638 3,661
	588 582
	588 582

The accounts were approved by the trustees and signed on their behalf by:

by Stephen Mortin (Aug 20, 2025 17:09:11 GMT+1)Stephen Mortin Stephen Mortin date Aug 20, 2025

The notes on page 7 form part of these accounts.

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ARMONIA UK TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.

2 Charitable activities a Direct Charitable Costs Grants paid Organizacion Armonia A.C. Mexico City Scholarships Christmas appeals Hurricane appeal b Support & Administration Office costs Bank charges Administration services Accounts examination Combined charitable activity cost	General Designated Restricted Total Total Funds Funds (Office) Funds 2024 2023 £ £ £ £ £ 17,351 - 17,351 24,123 - - 450 450 450 - - 6,619 6,619 6,794 - - - - 113
	17,351 - 7,069 24,420 31,480 - 300 - 300 - - 274 - 274 306 - 35 - 35 35 - 582 - 582 582
	- 1,191 - 1,191 923
	17,351 1,191 7,069 25,611 32,403

Staff and trustees

• 3 The Trust had no employees during the year.

No amounts were paid or are due to be paid to any trustee or to any person connected to them apart from reimbursed expenses.

4 Cash at bank balances Barclays main account Barclays office account	2024 2023 £ £ 454 62 1,288 1,129
	1,742 1,191

Funds

5 The general fund excludes donations designated to ensure office administrative costs are fully covered. This means that general donations can be passed in full to Mexico. Where office donations exceed requirements the trustees can, at their discretion, make use of the excess to supplement grants paid to Mexico.

Balances at 1 January 2024 Incoming resources Resources expended Transfers Balances at 31 December 2024	General Designated Restricted Total £ £ £ £ 62 1,129 - 1,191 17,743 1,350 7,069 26,162 (17,351) (1,191) (7,069) (25,611) - - - -
	454 1,288 - 1,742

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