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2021-12-31-accounts

Trustees’ Annual Report for the period

From 01/01/2021 Period start date To 31/12/2021 Period end date

Charity name: Lumi Foundation

Charity registration number: 1172800

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The advancement of health for the
public benefit by providing practices
of yoga to individuals and
communities in England who would
otherwise not have access to yoga by
reasons of age, ill-health, disability,
financial hardship or other
disadvantage. “Practices of Yoga”
means: 1) Physical asana (yoga)
exercises, 2) Meditation and
mindfulness practices, and 3)
Philosophical/ personal inquiry.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Lumi Foundation delivers free and low
cost yoga and meditation classes and
programmes to a wide range of
groups, predominantly in West
London, including: • People on low
income (partnering with Community
Champion projects including Masbro
Centre, White City Community Centre,
West Gibbs estate, The Peabody Trust,
Dalgarno Trust and Riverside Studios)
• Disabled adults and children (Action
on Disability, Log Cabin) • Elderly
groups (AgeUK, South London Cares,
Manchester Cares and council
projects) • Adults with ill health
(Maggie’s UK)
Lumi Foundation works with partner
organisations with demand for yoga
and provides accessible and adaptable
classes at locations that suit the
practitioners. We also provide online
yoga classes and programmes directly
to our beneficiaries.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees consider these activities
to be aligned with the Charity’s
objectives as set out in its governing
document. Furthermore, the trustees
can declare that they have had due
regard to the Charity Commission’s
public benefit guidance when
exercising any powers or duties to
which theguidance is relevant.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 During 2021, Lumi Foundation delivered
classes to 9,963 people with 15 teachers
teaching regular weekly classes.
This year, as the world started to open up
again after the lockdowns caused by the
Covid-19 pandemic, Lumi Foundation
started to deliver more classes in person,
as well as continuing to host some classes
on livestream.
During the year, Lumi Foundation provided
19 in-person classes and 15 livestream
classes.
Below is a list of the classes provided
during the year.
Partner: Community Champions
35 classes in person for the community at
White City Community Centre; 45
livestream classes and 25 in person
classes for Masbro Centre; 52 livestream
classes for West Gibbs Community Centre
Aim: increase mobility and health and
create connection in communities to
combat loneliness and isolation
Partner: The Peabody Trust
20 pregnancy yoga classes and 57 chair
yoga classes delivered in person at Old
Oak Community Centre
Aim: create strong communities and
opportunities for connection as well as
improving health and mobility
Partner: Action on Disability
9 in person classes
Aim: to increase mobility, general health
and create connections through delivery of
mat and chair yoga for disabled and
vulnerable young people
Partner: Maggie’s Southampton
68 classes chair and mat yoga classes for
cancer patients, delivered on livestream
Aim: to improve general health, practice
mindfulness and create a strong community
Partner: Maggie’s London
102 chair and mat yoga classes for cancer
patients, delivered on livestream
Aim: to improve general health, practice
mindfulness and create a strong community
Partner: Age UK
72 chair and mat yoga classes for the
elderly (over 55 years) delivered in person

Aim: to increase mobility, improve general health, and encourage connection Partner: Dalgarno Trust (Iraqi Women’s League) 5 mat and chair yoga classes delivered on livestream Aim: to improve general health, practice mindfulness and share a fun activity Partner: Log Cabin 31 mat classes in person for keyworkers working with children with various disabilities Aim: to improve general health, practice mindfulness and relax Partner: London Borough of Hammersmith & Fulham council (Regeneration, Planning & housing services) 6 chair yoga classes at Malvern Court for the Elderly Aim: to improve general health, practice mindfulness and bring the community together Partner: South London Cares 11 chair yoga classes on livestream Aim: to maintain mental awareness and mobility for the elderly and their befrienders Partner: Manchester Cares 4 chair yoga classes on livestream Aim: to maintain mental awareness and mobility for the elderly and their befrienders Partner: Riverside Studios 32 in person mat classes 5 in person chair yoga classes 50 livestream mat yoga classes 12 livestream classes for children Aim: to improve general health, reduce stress, build local community and connection Partner: Imperial College 21 livestream classes for employees Aim: to improve general health, practice mindfulness and create connection Partner: Hammersmith United Charities residential units 10 chair yoga classes for residents at Sycamore House and 5 chair yoga classes for residents at John Betts House Aim: to introduce an activity for the residents to enjoy together, while improving their physical and mental health Partner: Cobham Community Centre

16 yoga classes for the elderly and 26 yoga
classes for adults with learning disabilities
and their carers
Aim: to introduce a physical practice to
enjoy and build community and connection
Livestream classes provided independently
of partners for the community:
43 mat yoga classes on Thursdays
51 chair yoga classes on Fridays
51 mat yoga classes on Saturdays
51 yin yoga classes on Sundays
EVENTS AND FUNDRAISING
Lumi Foundation continued to build
awareness of its services and raise funds
through several events including:

Three online livestream Yin
fundraising workshops in Spring,
Summer and November 2021

The Foundation ran an online
programme of 40 Days to Personal
Revolution and invited donations
from participants

In October 2021 Foundation yogis
took part in a sponsored event, 108
Sun Salutations

Festive Flow Dec 2021 – including a
fundraising raffle with prizes
donated to the Foundation by local
businesses and individuals
OPERATIONS ADMINISTRATION
To protect the health and safety of teaching
staff and participants in our classes and
programmes, all in-person classes and
programmes were carried out in
accordance with our Covid-19 guidelines,
which were prepared in line with
Government guidance. During the
lockdown in January-March 2021, classes
were transitioned online.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set

Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 At the end of the 2021 financial year Lumi
Foundation’s net assets were £24,794.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Reserve funds are held to deliver free and
low-cost services and are also held as a
buffer for unforeseen expenditure.
Amount of reserves held Para 1.22 Balance at the end of 2021 - £24,794 of
which cash £23,629
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Principal sources of funding include
payments from partner organisations,
grants and donations from individuals and
organisations including Lumi Power Yoga.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
How is the charity
constituted?
(e.g. unincorporated
association, CIO)
Para 1.25 Charitable Incorporated Organisation
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Elected by charity trustees

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name Lumi Foundation
Other name the charity uses
Registered charity number 1172800
Charity’s principal address 121 King Street
London W6 9JG

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
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13
14
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20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Ari Iso-Rautio Chair
Elina Iso-Rautio
Elizabeth Powell

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Lumi Foundation

Charity Accounts Registration Number 1172800

Financial Year

Start date: 1st January 2021 End date: 31st December 2021

Lumi Foundation

Contents Page

For the financial year ended 31st December 2021

Charity Information 3
Accountants' Report 4
Profit and Loss 5
Balance Sheet 6
Notes to the Financial Statement 7
Detailed Profit and Loss 8

2

Lumi Foundation

Charity Information For the financial year ended 31st December 2021

Charity Address 121 King Street London W6 9JG Trustees Mr Ari Iso-Rautio Mrs Elina Iso-Rautio Ms Elizabeth Powell Accountant Gains Accountants Queen Elizabeth Olympic Park Plexal, 14 East Bay Lane E20 3BS

3

Lumi Foundation Accountants, Report For the financial year ended 31st December 2021 We have prepared the accounts lor the financial year ended 31st December 2021. In accordance with your instruction5 we have generated this set of accounts using the Informalion and accounting records provided by you Gain5 Accountants Queen Elizabeth Olyrnpic Park Plexal, 14 East 8ay Lane É20 3BS 14th July 2022 Client Approval CertSflcate l approve these accounts and I confirm that all relevant records and information have been made alèilablp in their preparation. IAr Ari I'.o-Rautio

Lumi Foundation

Profit and Loss

For the financial year ended 31st December 2021

Notes
Turnover
Cost of Sales
Gross Profit
Adminstrative Expenses
Operating Profit
Profit for the financial year
2021
£
43,105
(48,148)
(5,043)
(1,318)
(6,361)
(6,361)

5

Lumi Foundation

Balance Sheet

For the financial year ended 31st December 2021

Notes
Fixed assets
Tangible fixed assets
2
Current assets
Debtors
3
Cash at bank and in hand
Creditors: amount falling due within one year
Net current assets
Total assets less current liabilities
Net assets
Capital Account
Net profit
Retained earnings
2021
£
-
-
1,685
23,629
25,314
-
25,314
(520)
24,794
(6,361)
31,155
24,794

6

Lumi Foundation

Notes to the Financial Statement

For the financial year ended 31st December 2021

1. Accounting Basis

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard (FRS 102) and with the Charties Act 2011.

2. Tangible fixed assets

Cost or Valuation
At 1st January 2021
Additions
Disposals
At 31st December 2021
Depreciation
At 1st January 2021
Charge for the year - 25% on Straight line basis
Disposals
At 31st December 2021
Net book values
At 31st December 2021
At 31st December 2020
3. Debtors
Trade debtors
2021
£
2,310
-
-
2,310
2,117
193
-
2,310
-
193
2021
£
1,685

7

Lumi Foundation

Detailed Profit and Loss

For the financial year ended 31st December 2021

Turnover
Donations
Grants
Class Fees
Cost of sales
Teachers & Coordinator wages
Management wages
Fundraising events costs
Gross Profit
Administrative Expenses
Advertising and Marketing
Audit & Accountancy fees
Depreciation
General Expenses
Insurance
Operating Profit
Profit on ordinary activities before taxation
Profit for the financial year
2021
2020
£
£
6,039
19,864
12,675
24,391
12,164
43,105
32,028
(24,071)
(26,533)
(22,093)
0
(1,984)
(2,135)
(48,148)
(28,668)
(5,043)
3,360
0
0
(519)
(521)
(193)
(578)
0
(339)
(606)
0
(1,318)
(1,438)
(6,361)
1,922
(6,361)
1,922
(6,361)
1,922

8

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name Lumi Foundation members of On accounts for the year 31[st] December 2021 Charity no 1172800 ended (if any) Set out on pages 2 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2021 .

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed: Date: 14[th] July 2022 Name: Phool Ashraf Relevant professional ACCA qualification(s) or body (if any):

Address: Gains Accountants, Queen Elizabeth Olympic Park Plexal, 14 East Bay Lane E20 3BS

1

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

2

IER