2025-12-31-accounts - Friends Of Colombia For Social Aid

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FRIENDS OF COLOMBIA FOR SOCIAL AID Registered Charity Number 274778

TRUSTEES’ REPORT AND ACCOUNTS YEAR ENDED 31st December 2025

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

The Trustees submit their report and independently examined financial statements of Friends of Colombia for Social Aid (“FOCSA”, “the Charity”) for the year ended 31[st] December 2025.

Legal & Administrative Information

Charity Name: Friends of Colombia for Social Aid (“FOCSA”) Charity Registration Number: 274778 Registered Address: Tree Hill House Flat 3 32A Russell Hill PURLEY Surrey CR8 2JA Patron: The Baroness Hooper CMG Trustees: Mrs Maria Patricia Marulanda Calero President Mrs Maria Parada Rajmankina Chair, appointed on 9[th] September 2025 Mrs Lauren Page Treasurer Mrs Amanda Ardila Mrs Clemencia Corradine Mrs Silvia Eberstein Mr Felipe Posada Independent Examiner: Practice London Limited Bankers: HSBC CCLA Email: info@focsa.org Website: www.focsa.org Phone: +44 (0)7796 308221

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Introduction from the Chair of Trustees of Friends of Colombia for Social Aid (FOCSA)

On behalf of the Trustees of Friends of Colombia for Social Aid, it is a great pleasure to present our report and financial accounts for the year ended 31[st] December 2025. This year commemorates 50 years since the foundation of FOCSA in 1976 by Doña Lucía Holguín de Vázquez Carrizosa, with FOCSA becoming a Registered Charity in 1977. Over the past five decades, FOCSA has gone from strength to strength raising significant funds to help some of the most disadvantaged children in Colombia – FOCSA has donated over £1.3 million in medical, educational and other essential equipment to children hospitals and institutions since its foundation.

Led by our President Patricia Marulanda, and with the support of her Executive Committee and team of volunteers, FOCSA continued to make a positive impact on the lives of so many Colombian children during 2025, delivering equipment to the value of £64,061 towards various projects across Colombia. This would not have been possible without the generosity of our donors to whom we are deeply grateful.

In 2025, despite a challenging environment for charities, FOCSA successfully raised funds from a number of fundraising events including the Royal Parks Half Marathon (£7,669) – with a heartfelt thanks to all our runners; the Spring Walk (£2,101) - kindly supported by our ex-President Xihomara Zentner to whom we express our deepest gratitude for her generosity; the Junior Run (£2,681) – with a special recognition to our three junior runners who took the initiative to fundraise for FOCSA; and finally our Christmas Concert (£7,016) - a highlight of the festive season that brought together our community of volunteers, donors and supporters to share the spirit of Christmas while raising funds for FOCSA.

As always, FOCSA is prudently fiscally managed and our balance sheet and financial position remain robust allowing us to continue with our mission into our 50th year.

On behalf of the Trustees, I would like to thank the Executive Committee, volunteers, our donors and friends for their continuous and unwavering support, hard work, dedication and enthusiasm which helped us make 2025 another successful and special year for FOCSA.

I look forward to continue working with the FOCSA family in our mission of helping improve the lives of children in need in Colombia for many more years to come.

Maria Parada Rajmankina Chair of the Board of Trustees

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Message from the President of Friends of Colombia for Social Aid (FOCSA) for the 50th Annual General Meeting

Dear friends, supporters, volunteers and members of FOCSA,

As we gather for our 50th Annual General Meeting , we reflect on another year of commitment, generosity and impact. During 2025, thanks to your continued support, FOCSA was able to deliver important projects that provided specialised medical equipment for vulnerable children and young people in Colombia. Every contribution, large or small, has helped us continue making a meaningful difference in the lives of those we serve.

In the United Kingdom, our community has remained active and closely connected through fundraising events and activities that have not only supported our charitable work but have also strengthened the spirit of solidarity that defines FOCSA.

This Annual General Meeting is particularly special, as its celebration coincides with FOCSA’s 50th anniversary in 2026. As we mark this remarkable milestone, we celebrate five decades of commitment, solidarity and impact. For 50 years, FOCSA has been a bridge between generosity and need, supporting children and young people in Colombia, often in places where help would otherwise not reach.

This extraordinary journey has only been possible thanks to the dedication, kindness and continued commitment of our supporters, volunteers, Trustees and friends.

My sincere thanks go to our Trustees for their leadership and guidance, and to the Executive Committee for bringing our initiatives to life with such dedication.

I would also like to express my heartfelt gratitude to the many volunteers who so generously give their time, skills and friendship in support of FOCSA throughout the year. From those who have walked alongside FOCSA for many years to those who have joined our journey more recently, each one has played a part in strengthening our community and advancing our mission. They organise events, contribute behind the scenes, offer encouragement when it is most needed, and help create the sense of community that makes our charity so special. Every contribution is deeply valued, and their kindness, generosity and unwavering support remain at the very heart of FOCSA.

I would also like to extend my sincere thanks to our donors, sponsors and supporters , whose generosity and trust make our work possible. Whether through financial contributions, sponsorship, donated prizes, professional expertise or simply by helping to raise awareness of our mission, their support has helped transform lives and create opportunities for children and young people across Colombia. We are deeply grateful for their continued confidence in FOCSA and the work we do.

I would also like to express my heartfelt thanks to FOCSA Bogotá , and especially to its President, Maria Cristina Silva , whose leadership, vision and unwavering commitment over many years have been instrumental in advancing FOCSA’s work in Colombia. My sincere thanks also go to the entire Bogotá team , whose hard work, resilience and generosity make it possible to deliver support where it is needed most. I would also like to recognise Margarita González for her invaluable role in helping to identify and develop projects that bring lasting benefits to children and young people across Colombia. Together, they turn our mission into reality and bring hope to countless families.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

As we celebrate our past, we also look to the future with confidence and renewed enthusiasm. The needs remain great, but so too does the generosity and goodwill that have sustained FOCSA for five decades. We remain committed to building on these strong foundations and continuing to reach those who need us most.

It is a true honour and privilege to serve as President at this important moment in our charity’s history. To each and every one of you, thank you for being part of this extraordinary 50-year journey. Together, we continue to make a difference; together, we continue to bring hope.

With my warmest thanks,

Patricia Marulanda President, FOCSA

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Overview of Activities in 2025

Fundraising Activities

During 2025 we continued our fundraising activities, mainly from events and other donations. Our fundraising events were:

Royal Parks Half Marathon – raised a total income of £7,669 and after expenses of £1,812 made a profit of £5,857
Christmas Concert - raised a total income of £7,016 and after expenses of £2,418 made a profit of £4,598
Spring Walk - raised a total income of £2,101 and after expenses of £37 made a profit of £2,064
Junior Run - raised a total income of £2,681 with no expenses to FOCSA

Other donations included and added up to £4,539, giving a total fundraising amount for the year of £24,004 (2024 £89,132 – a year in which we held our Spring Fiesta).

Donations to Medical Institutions in 2025 – Equipment Delivered

During 2025 FOCSA UK donated £64,061 (2024 £26,711) to FOCSA Bogotá to support various projects.

The year 2025 was truly an extraordinary one, marking a remarkable chapter in our continued commitment to extend a helping hand to those who need it most. Throughout the year, we delivered a series of meaningful projects across Colombia, touching the lives of thousands of children and young people facing adversity in both urban and remote regions. Each of these contributions was made with hope, care and a deep sense of purpose, reaching communities where the need is greatest and where even the smallest support can make a lasting difference.

E.S.E. Hospital Universitario Hernando Moncaleano Perdomo, Neiva, Huila - £4,200 Note: The total project value was £12,800. Of this amount, £8,600 was received in December 2024, and the remaining balance of £4,200 was transferred in January 2025.

This institution is a Level 3 hospital located in the south of the country, serving the regions of Huila, Caquetá, Putumayo, southern Tolima, and eastern Cauca.

It provides care for approximately 900 children per year, many of whom require specialised neonatal services. They requested equipment for the neonatal intensive care unit to monitor critically ill and premature newborns, and to ensure adequate oxygenation of the brain and other vital organs.

Equipment Delivered: Root Oximetry module with accessories to monitor brain perfusion in newborn babies.

Estimated Child Coverage: 900 children per year

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

• Asociación Hernán Vergara para la Salud Mental, in San José de Suaita - £1,449

The Foundation Hernán Vergara para la Salud Mental is an institution that supports 25 young people with mental health conditions, either present from birth or resulting from substance abuse. The individuals receive ongoing treatment and rehabilitation, with dedicated professional teams providing care and support, including assistance during any crises that may arise throughout their treatment.

The institution is located in San José de Suaita, a small and remote town in the department of Santander.

Equipment Delivered: Vital Signs Monitor and an Arrest Cart 25 for young people with mental health conditions.

Estimated Child Coverage: 25 per year

• Fundación IDEAL para la Rehabilitación Integral “Julio H. Calonje”, Cali - £30,000

A foundation dedicated to the comprehensive rehabilitation and social inclusion of people with disabilities. The Foundation has recently opened a new state-of-the-art centre equipped with advanced technology, enabling it to expand its services and reach a greater number of beneficiaries requiring specialised support. While based in Cali, the centre serves children and young people not only from Valle del Cauca but also from several departments across southern Colombia, many of whom come from low-income families with limited access to specialised rehabilitation services.

The equipment requested is for the diagnosis and treatment of children and adolescents with cerebral palsy, autism and other neuromuscular disorders, primarily from socioeconomic strata 1, 2 and 3.

Equipment Delivered: NIRVANA 3.0 DOUBLE SENSOR SYSTEM. This equipment was paid for in full during 2025 and was formally handed over on 9[th] February 2026, once the new facilities were fully ready for its installation and use. This timing helped avoid any risk of damage before the centre became operational.

Estimated Child Coverage: 11,962 per year

• Fundación ICAL para el niño sordo, in Bogotá - £1,542

Note 1: These funds represent a remaining balance from a previous transfer and were used to purchase equipment delivered in 2025. Note 2: The total cost of the project was £3,176. The shortfall of £1,634 was funded by FOCSA Bogotá from its own resources.

An organization dedicated to improving the quality of life of people with hearing disabilities in Colombia for 61 years. With a focus on inclusion and wellbeing, they have worked tirelessly to provide specialized health services and comprehensive training through their programs and projects.

The equipment requested will enable early detection of hearing issues, facilitating timely treatment and inclusion in specialised hearing support programmes.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Equipment Delivered: Tympanometer

Estimated Child Coverage: 161 children per year

• ABC PRODEIN - £7,948

Note: The total cost of the project was £9,403. The remaining £1,455 was funded by FOCSA Bogotá from its own resources.

An international, non-profit social organisation with a Catholic ethos, operating in 11 countries. They have been active in Colombia since 1994, supporting children and young people, single mothers, and elderly citizens. Their mission focuses on social transformation through four key areas: education, nutrition, pro-life initiatives, and entrepreneurship.

In Bogotá, their work is centred in the Santa Viviana neighbourhood of Ciudad Bolívar. There, they run the kitchen at the “Didascalio Nuestra Señora de la Esperanza School”, providing breakfast and lunch for the school community, as well as lunch for a local senior citizens’ dining programme.

Equipment Delivered: An upright freezer and an industrial dishwasher. For hygiene and sanitation reasons, the institution requires an industrial dishwasher and a large-capacity freezer to safely store and preserve large food donations.

Estimated Child Coverage: At present, they are serving 300 children per year and plan to expand this number to 700 by the end of 2026–2027.

• Fundación Colombiana de Leucemia y Linfoma (FCL), in Bogotá - £3,303

Note: The total cost of the project was £3,429. FOCSA UK contributed £3,303 and the remaining £126 was funded by FOCSA Bogotá from its own resources.

A foundation that supports children, young people, and adults with leukaemia and lymphoma is requesting the necessary equipment to implement a comprehensive physical and occupational therapy programme at the Colsubsidio Children’s Clinic, which will provide and adapt the physical space (including partitions and facilities) for its installation.

Equipment Delivered: Specialist equipment for physical and occupational therapy for children

Estimated Child Coverage: 303 per year

• Fundación Pequeño Corazón in Manizales - £2,681

Note: The total cost of the project was £2,820. FOCSA UK contributed £2,681 and the remaining £139 was funded by FOCSA Bogotá from its own resources.

Fundación Pequeño Corazón is dedicated to caring for children and young people from low-income families who suffer from congenital heart disease or related conditions. Its work goes beyond treatment, with a strong focus on prevention and on improving the wider determinants of health among vulnerable communities.

The Foundation serves children and young people up to 17 years of age, from socioeconomic strata 1, 2 and 3, in both urban and rural areas, with a confirmed – or suspected –

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

diagnosis of a congenital heart condition. In 2025, many children were able to access care through its programmes.

Equipment Delivered: Tilt Table for electrophysiology and blood pressure studies, together with complementary equipment to strengthen diagnostic and specialised treatment capacity

Estimated Child Coverage: 2,349 children per year

Nueva E.S.E. Hospital San Rafael, in Jericó - £12,932

Note: The total cost of the project was £13,199. FOCSA UK contributed £12,932 and the remaining £267 was funded by FOCSA Bogotá from its own resources.

A public healthcare institution (E.S.E.) that provides a range of medical services, including emergency care, surgery, and inpatient treatment. Classified as a Level II Hospital, it serves both urban and rural populations in the region.

Equipment Delivered: The project included the donation of a range of medical and diagnostic equipment to support paediatric and neonatal care, including stethoscopes, otoscopes, ophthalmoscopes, infusion pumps, diagnostic sets, foetal dopplers, thermometers, blood pressure monitors, electrocardiographs (ECG), phototherapy lamps, infant scales, medication trolleys, folding sanitary chairs and examination lamps. These items were provided to help improve the diagnosis, monitoring and treatment of children and newborns in the beneficiary healthcare facilities.

Estimated Child Coverage: 3,238 per year

FOCSA Bogotá

The Bogotá team has been incredibly active and supportive throughout 2025, as always. They have identified projects, contacted medical institutions and hospitals, as well as equipment providers and communities that have greatly benefited from our donations. We are truly grateful for their ongoing support in ensuring that our donations are properly executed and followed up accordingly.

Our deepest and sincerest thanks go to the entire FOCSA Bogotá volunteer team, led by its president, María Cristina Silva , and to our Head of Projects at FOCSA UK, Margarita González .

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Looking Ahead – Plans for 2026

FOCSA’s plans for the future are in line with our mission to help improve the lives of the most disadvantaged children in Colombia by raising funds and donating medical, educational and other vital equipment to hospitals and specialist institutions providing treatment to disadvantaged children, therefore improving their quality of life.

Fundraising remains a key priority so that we can continue supporting projects in Colombia with our donations. During 2026 we plan to raise funds through a variety of events including our 50[th] anniversary celebration to take place on 12[th] September 2026, the Royal Parks Half Marathon on 11[th] October and the Christmas Concert on 4[th] December; as well as direct donations to the Charity. This year so far, we have raised £434 by three runners participating in the London Marathon and fundraising on behalf of FOCSA – a big thank you to the runners and to Myriam Martinez for facilitating this initiative.

In terms of donations to hospitals and institutions, in 2026 we expect to continue identifying the best projects to benefit from our donations, executing our donations, and monitoring our program, in collaboration with FOCSA Bogotá.

We acknowledge that we currently hold significant excess reserves and are looking for larger projects to undertake during 2026 which will hopefully see a rise in our donations to FOCSA Bogotá in 2026.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Structure, Governance and Management

Status and Governing Document

Friends of Colombia for Social Aid (FOCSA) is constituted as a charitable Trust. The Trust was established in 1976 under a Trust Deed which established the objects and powers of the charitable Trust.

FOCSA’s governing document is a Constitution dated 21[st] June 2011 which was adopted in substitution of the Trust Deed by virtue of a resolution of the trustees of the Charity passed on 24[th] May 2011 and approved in the Annual General Meeting on 21[st] June 2011.

Mission

Our mission is to help improve the lives of the most disadvantaged children in Colombia. We fulfill our mission by donating medical, educational and other necessary equipment to hospitals and specialist institutions that treat these children and improve their quality of life.

Organisational Structure & Governance

A scheme of delegation is in place and the day-to-day responsibility for the charitable activities lies with an Executive Committee. The President of the Charity sits on both the Executive Committee and the Board of Trustees.

The day-to-day activities of the Charity are monitored by the Trustees. The Board of Trustees meets on a quarterly basis and additional informal discussions and meetings also take place. The Board of Trustees is responsible for the strategic direction and policy of the Charity as well as ensuring compliance with the Charity Commission’s guidance.

During 2025, the Board of Trustees held 7 meetings, including both in-person and virtual meetings, to oversee the activities, governance and financial management of the Charity.

Conflicts of Interest are declared and recorded at each meeting of the Board of Trustees, and managed accordingly if a conflict is identified.

Recruitment and Appointment of Trustees

New trustees are appointed by existing trustees. Mrs Maria Patricia Marulanda Calero was unanimously re-elected and formally confirmed as President on the 9[th] September 2025. Mrs Maria Parada Rajmankina was appointed Chair on the 9[th] September 2025 replacing Mr Felipe Posada.

Trustees are unpaid and receive no benefit from their work with FOCSA nor from any institution supported by the Charity, except where duly authorised by the Board of Trustees and managed in accordance with the Charity’s best interests, its governing document, applicable Charity Law and the Charity’s Conflicts of Interest Policy.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Public Benefit

The Trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

FOCSA delivers public benefit by supporting projects that provide specialised medical equipment and other assistance to vulnerable children and young people in Colombia. These projects help improve access to healthcare, enhance quality of life and create opportunities for those who might otherwise have limited access to such support.

Principal Funding Sources

Our main sources of funding are the profits from fundraising events and unrestricted donations.

Grant Making Policy

The Charity provides donations to FOCSA Bogotá for the purchase and donation of medical equipment in Colombia. All charitable donations of over £10,000 require the approval by the Board of Trustees. The Trustees maintain a strict oversight of funded projects through regular reporting and review of supporting documentation provided by FOCSA Bogotá.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the Charity’s funds are to be spent on the charitable objects in the short term so there are few funds available for long-term investment. Having considered possible options the Trustees decided to place surplus funds into a call deposit account with the CCLA Charities Deposit Fund.

Reserves Policy

The Trustees have examined the Charity’s requirements for reserves in light of the main risks to the organization. The fixed costs of the Charity are very low, and it owns no property, as a result the risks to the long-term financial sustainability of the Charity are small. It has established a policy whereby the minimum level of reserves should be £30,000 approximately equivalent to the cost of organizing fundraising events and administration of the Charity for one year.

Trustees are confident that at this level they would be able to continue the current activities of the Charity. The total costs related to organizing fundraising events (£4,427) and administration of the Charity (£4,301) during 2025 amounted to £8,728, well below the minimum level of reserves. The Charity will hold the 50[th] anniversary celebration in 2026, therefore the level of total costs for 2026 is expected to be significantly higher, estimated at £35,000. With the present level of reserves available to the Charity of £55,075, the Trustees feel this is more than adequate.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Risk Management

The Trustees regularly identify, review and monitor the risks to which FOCSA may be exposed and ensure that appropriate controls and procedures are in place to mitigate them. The principal risks identified include financial management, governance, safeguarding, overseas grant-making, regulatory compliance and reputational risk.

As FOCSA operates through charitable projects in Colombia, due diligence and risk assessments are undertaken jointly by FOCSA Bogotá and FOCSA UK on each project as part of the grant-making process.

The President and the Trustees monitor the use of funds, require supporting documentation from beneficiary organisations and maintain oversight of project delivery to ensure that charitable funds are applied for their intended purposes.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Financial Review

About Receipts:

Total receipts for the year were £25,849 made up of events (75%), Donations (18%) and interest received (7%).

Event Receipts total for the year were £19,466 (2024 £75,506), with the fundraising activities being:

The Royal Parks Half Marathon raised a total of £7,669 - a significant drop from 2024’s £12,078 – however this continues to be a key annual fundraising event for FOCSA;
The Christmas Concert raised a total of £7,016 (there was no concert in 2024);
The Spring Walk raised £2,101; and
The Junior Run raised £2,681

Adhoc donations were given throughout the year totalling £4,539 (2024 £13,626) towards supporting FOCSA’s cause. Lastly, FOCSA received income from investment activities via money market funds managed by CCLA, which in 2025 totalled £1,845 (2024 £2,160).

About Payments:

In order to conduct fundraising events, FOCSA expended a total of £4,427 (2024 £31,866, significantly higher given the Spring Fiesta) of which £1,812 corresponded to the Royal Parks Half Marathon 2025 and £2,418 to the Christmas Concert.

Total admin expenses in 2025 were £4,301 (2024 £3,518), detailed in the accounts.

The total net income before donations was £17,121 (2024 £55,908).

During 2025, FOCSA donated a total of £64,061 (2024 £26,711) fulfilling its mandate to support hospital infrastructure and medical equipment for children located in low-income zones in Colombia, with a significant impact on multiple communities around the country.

About Final Cash and Reserves:

FOCSA closed 2025 with a significant amount of cash in its accounts totaling £55,605 (2024 £100,377) held in its HSBC account (35%) and CCLA accounts (65%). Of this balance, allowing for the minimum reserve level of £30,000, an amount in excess of £25,000 is available for future donations.

Final Note Regarding Financial Review:

The Financial Statement for the year ended 2025 has been prepared on an accrual basis.

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Going Concern

Taking into account reserves and anticipated income, the Trustees are confident that FOCSA remains a going concern for at least twelve months from the date of approval of these accounts.

Independent Examiner

The Trustees appointed Independent Examiner Practice London Limited to undertake the examination of the Charity’s accounts (see Independent Examiner’s Report on page 17).

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES’ REPORT AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025

Responsibilities of the Trustees

The Trustees are responsible for preparing the Trustees' Report and Accounts in accordance with applicable law and United Kingdom Accounting Standards. The Trustees have elected to prepare the accounts on an accrual basis under Section 133 of the Charities Act 2011.

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the receipts and payments of the Charity for that period.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

8th June 2026 Approved by the Trustees on ____ and signed on their behalf by:

Mrs Maria Parada Rajmankina - Chair

Mrs Lauren Page - Treasurer

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES. REPOR T AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025 Independent Examinerfs Report to Trustees Ind•pend•nt examlnerfs r•port on th• accounts Section A Indewndeni Exafflir.5 Report FRENDS C FOR JD 31 DECEkfER Z025 274rn wYw ••¢kn 145 X11 f é w#J kn ¢wwr¥J fyjl ffry •x•mirkn. I 1495Mb}al • Ill •y).' 17

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES. REPOR T AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025 Statement of Financial Artivities ME AP4D EXPEN 21)25 2024 IX>NATIONS Royal Parks Half MarattK Sprin8 Fsts Chrlstmas Concert Sprin8 Walk Junior Aun Other Donatlons 12.078 63.428 7,016 2.101 2,681 4.539 13.626 24.(N)4 89.132 114vESfmEP INCOME Bank Intrrt# L845 2.160 TOTAL INCOME 15,849 9L291 EXPENOtTURE Event Exnd(u Pwal Parks 1312 1.776 Christmas Concert spri Walk Volunteer Bank Charges Just Gry1 Fees Insurnnce 2.418 37 160 159 128 1.181 (Xher Athnin Expenses Bookkeepin8 Web Hosb'ng Profesonal Fees 246 140 403 375 630 35.384 NET INCOME PRE DONAT1014S 17.121 55.908 164.0611 (26.7111 NET I)EFIOTIINCOME POST DONAMONS 146.9401 18

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES. REPOR T AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025 Balance Sheet HEET NOTE 2025 2024 CURRENT ASSETS Debtor5 Cash at Bank 1,0 55,61)5 3.360 ItQ.377 56.617 103.737 cREDrn' Amcwnts fallng within one year Accruals SS,794 102,734 TOTAL FUNDS 55,794 101734 19

FRIENDS OF COLOMBIA FOR SOCIAL AID TRUSTEES. REPOR T AND ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025 Notes to the Financial Statements THEA 2025 2024 Prepayynents Accrued Income Cash Held in Bogots 924 1.812 1.548 1.012 3.360 ppaYmentS consist of an advance payment of entrance fees for the 2026 Royal Parks Half Marathon. £88 of donations for the Christmas Concert We received in Jan 2026. 2025 2024 HSBC 19,435 36.169 $6,052 44.325 CCLA Deposit 55,605 IIXJ,3TI 2025 2024 Restricted Unre5trirted 719 55.075 2,421 I.313 55.794 101734 2025 2024 Accruals 823 l.(MJ3 IXrf)3 Accrua15 consist of bookkeeping fees of £93 for the quarter to December 2025 paid in February 2026. £1 design fee for the Christma5 Concert paid in January 2026 and the Independent Examiners fee of £630. 20