REGISTERED CHARITY NUMBER: 1205070
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024 FOR
SOL Y LUNA FOUNDATION UK
(A CHARITABLE INCORPORATED ORGANISATION)
Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA
SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 7 |
SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
The trustees present their report with the financial statements of the charity for the period 5 October 2023 to 30 September 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1205070
Principal address
Church Farm House Smannell Andover Hampshire SP11 6JW
Trustees
Mrs M A Draycott - appointed 5.10.23 Mrs E Von Sanden - appointed 5.10.23 Mr T R Laing - appointed 14.5.25 Mr P Walker - appointed 5.10.23 - resigned 14.5.25
Independent examiner
Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a charitable incorporated organisation.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
REPORT OF THE TRUSTEES FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
OBJECTIVES AND ACTIVITIES
Objectives and aims
Sol y Luna Foundation UK was established to support the efforts of its sister charity, The Sol y Luna Foundation, in Peru. The Sol y Luna Foundation provides vital education, pastoral care and support to underprivileged children and their families in Peru's Sacred Valley, via four key pillars:
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The Sol y Luna Intercultural School, which provides education to almost 200 children from kindergarten up to secondary school age,
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The Sol y Luna Home, an orphanage that provides a safe and loving environment for children who have been victims of abuse or abandonment,
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The Paqari centre for disabled children that provides specialist support, rehabilitation services and therapy, in addition to psychological counselling and emotional support to the children and their families, and
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The Roots & Wings further education programme that enables students to continue their studies at university or in apprenticeships.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Sol y Luna Foundation UK supports the Peru Foundation's vital cause via fundraising efforts in the UK. This period, it raised £52,269 to help the Peru Foundation to continue to provide education, love and support to deserving children in Peru.
FINANCIAL REVIEW
The charity achieved a surplus for the period of £31,579. This surplus is available for use by the charity to achieve its objectives.
Approved by order of the board of trustees on 1 July 2025 and signed on its behalf by:
Mr T R Laing - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
I report on the accounts for the period 5 October 2023 to 30 September 2024, which are set out on pages four to seven.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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that accounting records were not kept as required by section 130 of the Act; or
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that the accounts do not accord with those records; or
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that the accounts do not comply with the accounting requirements of the Act; or
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that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
Christopher Joyce ACCA Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA
1 July 2025
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SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| INCOMING RESOURCES | ||
| Incoming resources from generated | ||
| funds | ||
| Voluntary income | 52,269 | |
| RESOURCES EXPENDED | ||
| Costs of generating funds | ||
| Costs of generating voluntary income | 3,400 | |
| Charitable activities | ||
| Support for Sol y Luna Foundation Peru | 16,390 | |
| Other resources expended | 900 | |
| Total resources expended | 20,690 | |
| NET INCOMING RESOURCES | 31,579 | |
| TOTAL FUNDS CARRIED FORWARD | 31,579 |
The notes form part of these financial statements
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SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
BALANCE SHEET AT 30 SEPTEMBER 2024
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Debtors | 4 | 4,322 |
| Cash at bank | 28,157 | |
| 32,479 | ||
| CREDITORS | ||
| Amounts falling due within one year | 5 | (900) |
| NET CURRENT ASSETS | 31,579 | |
| TOTAL ASSETS LESS CURRENT | ||
| LIABILITIES | 31,579 | |
| NET ASSETS | 31,579 | |
| FUNDS | 6 | |
| Unrestricted funds | 31,579 | |
| TOTAL FUNDS | 31,579 |
The financial statements were approved by the Board of Trustees on 1 July 2025 and were signed on its behalf by:
Mr T R Laing -Trustee
The notes form part of these financial statements
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SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the period ended 30 September 2024.
3. STAFF COSTS
There were no staff or staff costs in the period to 30 September 2024.
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£ 4,322
Other debtors
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SOL Y LUNA FOUNDATION UK (A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE PERIOD 5 OCTOBER 2023 TO 30 SEPTEMBER 2024
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Other creditors
900
6. MOVEMENT IN FUNDS
| Net | |||
|---|---|---|---|
| movement | |||
| in funds | At 30.9.24 | ||
| £ | £ | ||
| Unrestricted funds | |||
| General fund | 31,579 | 31,579 | |
| TOTAL FUNDS | 31,579 | 31,579 | |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 52,269 | (20,690) | 31,579 |
| TOTAL FUNDS | 52,269 | (20,690) | 31,579 |
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