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← Lumi Foundation

2024-12-31-accounts

Trustees’ Annual Report for the period

From 01/01/2024 Period start date To 31/12/2024 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_,_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 in
London, including:
Partnering with community groups and
centres including Masbro Centre, White City
Community Centre, Earl’s Court
Development Corporation Community Hub,
Old Oak Community Centre, Irish Cultural
Centre, Mind Sports Centre, Cobham
Community Centre, Notting Hill Genesis
accommodation and Riverside Studios);
Disabled adults and children (Action on
Disability, Log Cabin, Ashchurch Centre,
Creighton Centre, Pocklington Lodge);
Elderly groups (AgeUK, Sycamore House,
Percy Bilton Court, Purley & Hopton and
Hopton Gardens sheltered housing);
Refugees and asylum seekers (West London
Welcome, Refugee Council, Ukrainian
refugee group); Adults with ill health
(Maggie’s); people recovering from addiction
(Turning Point) and women seeking shelter
(Marylebone Project, Hestia).
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 directly to yogis via livestream.

Statement confirming Para 1.18 The trustees consider these activities to be
whether the trustees have aligned with the Charity’s objectives as set
had regard to the guidance out in its governing document. Furthermore,
issued by the Charity the trustees can declare that they have had
Commission on public benefit due regard to the Charity Commission’s
public benefit guidance when exercising any
powers or duties to which the guidance is
relevant.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 Lumi Foundation invites volunteers to
support the charity by way of helping at
events, fundraising and being advocates for
the charity.
Other

Achievements and Performance
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 2024, Lumi Foundation delivered over 1,600 classes
to 14,000 yogis.
The foundation had 30 teachers teaching classes.
In 2024, we forged new partnerships with communities and
other charities, delivering classes in-person. We also
continued to host some of our weekly classes via livestream.
Below is a summary of the classes that we delivered in
2024:
Partner: Local Community Centres
50 classes in person for the community at White City
Community Centre; 46 in person classes for Masbro Centre;
96 in person classes at the Earl’s Court Development
Corporation Community Hub; 42 in person classes at the
Irish Cultural Centre; 42 in person classes at the Mind
Sports Centre; 45 in person classes at Cobham Community
Centre, 10 classes at the Kenmont Community Annex
Aim:promote physical and mental health and create
connection in communities to combat loneliness and
isolation
Partner: The Peabody Trust
35 chair and mat yoga classes delivered in person at Old
Oak Community Centre
Aim:to create strong communities and opportunities for
connection as well as improving health and mobility
Partner: Action on Disability
46 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 London
50 in person classes at Maggie’s Charing Cross
50 in person classes at Maggie’s St Bart’s
50 livestream classes for the Maggie’s London community
Aim: to improve general health, practice mindfulness and
create a strong community
Partner: AgeUK
97 chair and mat yoga classes for the elderly (over 55 years
old) delivered in person
Aim: to increase mobility, improve general health,
encourage connection and combat loneliness
Partner: Log Cabin
46 mat classes in person for keyworkers working with
children with various disabilities
Aim: to improve general health, practice mindfulness and
relax

Partner: Riverside Studios 48 in person mat classes 50 livestream mat classes Aim : to improve general health, reduce stress, build community and connection, offering an activity for the local community Partner: Imperial College 29 in person classes for employees and students Aim: to improve general health, practice mindfulness and create connection Partner: Hammersmith United Charities 50 chair yoga classes delivered in person for residents at Sycamore House Aim : to offer an activity for the residents to enjoy together, while improving their physical and mental health Partner: Creighton Centre (previously known as Bishop Creighton House) 37 yoga classes delivered in person to adults with learning and physical disabilities Aim : to support this community to improve general health and well-being and create connection Partner: West London Welcome 42 yoga classes delivered in person to this community of refugees and asylum seekers Aim : to support health and well-being and to support community and connection Partner: St Andrew’s Youth Club 31 mat yoga classes delivered in person to members of St Andrew’s Youth Club, including their football team. Aim : to encourage the team and other members of the club to gather together for a different activity, with a focus on stretching and team building Partner: Percy Bilton Court 25 fortnightly chair yoga classes delivered in person to this elderly community living in sheltered accommodation Aim : to help improve health, well-being and to offer a shared activity for the community Partner: Ashchurch Centre 50 mat and chair yoga classes for this community of young adults with learning disabilities, delivered in person Aim : to share an activity and foster well-being through yoga and focusing on the breath Partner: Marylebone Project 23 classes delivered in person at this hostel which supports women suffering from domestic abuse and homelessness Aim : to offer an opportunity for these women to focus on themselves and improve their sense of well-being Partner: Turning Point

56 classes delivered in person at hostels supporting individuals in recovering from addiction Aim : to offer an opportunity to build resilience and focus on body and breath for well-being Partner: Hammersmith Quaker Centre 11 chair yoga classes delivered during a monthly drop-in to support Ukrainian refugees Aim : to offer an opportunity for the Ukrainian refugee community to move and breathe together Partner: Purley & Hopton’s and Hopton Gardens almshouses 65 chair yoga classes delivered in person to these two almshouses Aim : to foster a sense of community and to encourage physical movement Partner: Durston House 5 in person classes delivered to teachers Aim : to offer an opportunity for teachers to practice yoga together and make time for themselves Partner: Pocklington Lodge 15 yoga classes delivered this community of blind and partially sighted people, in person at their supported residence Aim : to encourage participation in exercise to improve physical strength and to offer an activity to bring the community together Partner: Hotel School 21 classes delivered in person as part of Hotel School’s programme to support previously street-homeless people to train for work in hospitality. Aim: to build strength and resilience to support future work in hospitality Partner: Fulham Reach Boat Club 4 sessions delivered as part of their holiday programme for young people from low income families Aim : to introduce yoga as a counterbalance to rowing and other sports Partner: Bassuah Legacy 6 classes delivered in person to this charity that works with single parents Aim : to offer a class for parents who might not otherwise be able to afford yoga and an opportunity to connect with other single parents at the class Partner: Iraqi Association 4 classes delivered in person Aim : to offer a new activity for this community to share Partner: Headway 11 livestream classes for this community suffering from brain injury

Aim : share an activity and improve well-being by combining movement with breath Livestream classes offered by Lumi Foundation for the community (independently of partners) 45 mat classes on Mondays 49 mat classes on Thursdays 50 chair classes on Fridays 51 mat classes on Saturdays 50 yin yoga classes on Sundays Taster classes and occasional sessions offered to other charities and their communities, including Royal Trinity Hospice, Headway South West, St Vincent’s Alzheimer’s Association, Queen’s Club Foundation and Hurlingham Club Foundation Events and Fundraising Lumi Foundation continued to build awareness of its services and raise funds through several events including: A fundraising 6-week mindfulness course was delivered via livestream, beginning in January 2024. A fundraising yin yoga workshop was held in March 2024 5 fundraising classes were taught at Holland Park Lawn Tennis Club – a private members’ club - to support our community classes. A disco was hosted by a supporter, with funds raised going to Lumi Foundation. A new fundraising workshop Move, Breath, Write was held in June 2024 A Soundbath was donated to the community by a group of supporters in November 2024 Festive Flow November 2024 - over 50 members of our community joined us for this Christmas event, which included a yoga practice, meditation, raffle and silent auction Foundation Friends – our second Foundation Friends event took place in September 2024, where we thanked our existing Friends and invited more to join us by making a donation to the charity. We ran a 6-week mentorship programme to train new yoga teachers to teach at Lumi Foundation.

Additional information (optional)

You may choose to include further statements where relevant about:

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

Financial Review

inancial Review
Review of the charity’s
financial position at the end of
the period		 Para 1.21 At the end of the 2024 financial year, Lumi
Foundation’s net assets were £79,120
(Income for the year: £94,267 and
Expenditure for the year: £67,068)
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 end of 2024 financial year:
£77,148
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
fundraising activities; payments from partner
organisations; grants and donations from
individuals, grant-giving bodies and
organisations, including The National Lottery
Community Fund, The Daisy Trust, Hyde
Park Place Estate Charity, The Headley
Trust, Tin Plate Workers Alias Wire Workers,
Lumi Power Yoga and Foundation Friends.
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
Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
1 Ari Iso-Rautio Chair
2 Elina Iso-
Rautio		 Jan-Nov 2024
3 Elizabeth
Powell		 Jan-Nov 2024
4 Catherine
Ramasamy
5 Kamaldeep
Takhar
6 Sara Benjamin Appointed February
2024
7
8
9
10

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

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

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

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

==> picture [424 x 252] intentionally omitted <==

----- Start of picture text -----
Signature(s)
Full name(s) Ari Iso-Rautio
a
Position (eg Chair of Board of Trustees
Secretary, Chair, etc)
a
Date 4 October 2025
pF
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Lumi Foundation

Charity Accounts Registration Number 1172800

Financial Year

Start date: 1st January 2024 End date: 31st December 2024

Lumi Foundation Contents Page

For the financial year ended 31st December 2024

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 2024

Charity Address 121 King Street London W6 9JG Trustees Ari Iso-Rautio Elina Iso-Rautio Elizabeth Powell Catherine Ramasamy Kamaldeep Takhar Sara Benjamin 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 2024

We have prepared the accounts for the financial year ended 31st December 2024.

In accordance with your instructions we have generated this set of accounts using the information and accounting records provided by you.

.................................................... Gains Accountants Queen Elizabeth Olympic Park Plexal, 14 East Bay Lane E20 3BS 14th May 2025

Client Approval Certificate

I approve these accounts and I confirm that all relevant records and information have been made available in their preparation.

....................................................

Ari Iso-Rautio

4

Lumi Foundation

Profit and Loss

For the financial year ended 31st December 2024

Notes
Income
Charitable activities
Adminstrative expenditure
Net income/(expenditure)		 2024
2023
£
94,267
75,172
(65,090)
(63,091)
(1,978)
(1,324)
27,199
10,757

5

Lumi Foundation

Balance Sheet

For the financial year ended 31st December 2024

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
Creditors: amount falling due after one year
Net assets
Capital Account
Net Surplus
Retained earnings		 2024
2023
£
£
-
-
-
-
2,740
1,530
77,148
51,422
79,888
52,952
(768)
(1,032)
79,120
51,921
79,120
51,921
27,199
10,757
51,921
41,164
79,120
51,921

6

Notes to the Financial Statement

Lumi Foundation

For the financial year ended 31st December 2024

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 2024
Additions
Disposals
At 31st December 2024
Depreciation
At 1st January 2024
Charge for the year - 25% on Straight line basis
Disposals
At 31st December 2024
Net book values
At 31st December 2024
At 31st December 2023
3. Debtors
Trade debtors		 2024
2023
£
£
2,310
2,310
-
-
-
-
2,310
2,310
2,310
2,310
-
-
-
-
2,310
2,310
-
-
-
-
2024
2023
£
£
2,740
1,530

7

Lumi Foundation

Detailed Profit and Loss

For the financial year ended 31st December 2024

Turnover
Donations
Grants
Class Fees
Cost of sales
Teachers & Coordinator wages
Management wages
Fundraising events & other costs
Gross Profit
Administrative Expenses
Advertising and Marketing
Audit & Accountancy fees
Depreciation
General Expenses
Scholarship
Insurance
Operating Profit
Profit on ordinary activities before taxation
Profit for the financial year		 2024
2023
£
£
43,300
12,080
5,047
17,653
45,920
45,439
94,267
75,172
(46,844)
(43,233)
(16,785)
(14,355)
(1,461)
(5,503)
(65,090)
(63,091)
29,177
12,081
0
0
(1,031)
(432)
0
0
0
(5)
0
0
(947)
(887)
(1,978)
(1,324)
27,199
10,757
27,199
10,757
27,199
10,757

8

Signed By

Ari Iso-Rautio

Date Signed 2025-08-28 14:35:31 Email ari@lumipoweryoga.com Printed Name Ari Iso-Rautio IP Address 212.139.185.221 Browser User Agent Mozilla/5.0 (Macintosh; Intel Mac OS X 10_15_7) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/137.0.0.0 Safari/537.36 Name of signatory Ari Iso-Rautio

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name Lumi Foundation On accounts for the year December 2024 Charity no 1172800 ended (if any) ~~eeee eee~~ Set out on pages 2 (remember to include the page numbers of additional sheets) ~~pO~~ I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024 .

Report to the trustees

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 I have completed my examination. I confirm that no material matters have examiner's statement 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.

14[[th]] May 2025 ~~ee~~

Date: 14[[th]] May 2025

Signed: Name: Phool Ashraf Relevant professional ACCA qualification(s) or body (if any): ~~a~~ Address: Gains Accountants, Queen Elizabeth Olympic Park

1

Oct 2018

IER

Plexal, 14 East Bay Lane

E20 3BS

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

Oct 2018

IER

Signed By

Ari Iso-Rautio

Date Signed 2025-08-28 14:35:53 Email ari@lumipoweryoga.com Printed Name Ari Iso-Rautio IP Address 212.139.185.221 Browser User Agent Mozilla/5.0 (Macintosh; Intel Mac OS X 10_15_7) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/137.0.0.0 Safari/537.36 Name of signatory Ari Iso-Rautio