JUNIPER TRUST
Registered Charity
mber: 1053356
TRUSTEES, ANNUAL REP
RT AND ACCOUNTS
FOR THE YEAR ENDED 28th FEBRUARY 2024
CONTENTS
Members of the Board and Professional Advisers
Trustees, Annual Report
Independent Examlner's report to the Trustees
Statement of Financial Activities (incorporating the Income and Expenditure
Account)
Balance Sheet
Accounting Policies
io
Notes to the Accounts
12

JUNIPER TRUST
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
Registered charity name
The Juniper Trust
Charlty number
1053356
Principal office
30 Wordsworth Street,
Penrith
CAII 7QY
LIST OF OFFICERS
Patron
Sir Christia n Bonington
Presldent
Angela Locke
Chalrman
Glenn Rowley
Treasurer
Ronald Kenyon
TRUSTEES
Glenn Rowley
Ronald Kenyon
BANKERS
Barclays Bank plc
Market Square
Penrith
INDEPENDENT EXAMINER
Andrew Liddle FCA, for and on behalf of
Saint & Co
4 Mason Court, Gillan Way
Penrith 40 Business Park
Penrith
Cumbria
CAII 9GR

JUNIPER TRUST
TRUSfEES' ANNUAL REPORT
FOR THE YEAR ENDED 28th FEBRUARY 2024
The trustees are pleased to present their report and unaudited accounts of the charity for the year ended
28th February 2024
REFERENCE AND ADMINISTRATIVE DEfAILS
Reference and administrative details are shown in the schedule of members of the board and professional
advisers on page 2 of the accounts.
THE TRUSTEES
The trustees who served the charity during the period were as follows..
Glenn Rowlev
Ronald Kenyon
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Document
The Charity's governing document is the Constitution adopted on 15th February 1996.
Method adopted for the recruitment and appointment of new Trustees
The Trust recruits and appoints new trustees when suitable people appear. There are also a number of
other volunteers involved in the Trust who are not Trustees but who help with the runnin8 of the Trust, the
projects and fund raising.
Organlsatlonal structure
Juniper Trust is an independent charity.
The general control of the charity is in the hands of the Trustees.
Major risks to which the charity is exposed
The Trust has been involved in a number of projects over the years and worked with as appropriate. In the
last few years it has been mainly involved with the effect of the earthquake in Nepal in April 2015, This gave
additional problems with fund ra ising and logistics of control with projects. These however have been well
managed with the personnel, volunteers and members of Trust in the United Kin8dom and overseas,
pa rticularly in Nepal and Pakistan, with all projects having local, reliable contacts.
OBJECTIVES AND AcfiviTIES
Objects of the Charity
The objects of the Charity are -
The relief of person5 in the Himalayan region of Asia and other areas who are in conditions of need,
ha rdship a nd distress.
How our activities achieve public beneflt
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing our aims and objectives and in planning our future activities.

JUNIPER TRUST
REPORT OF THE OFFICERS
FOR THE YEAR ENDED 28th FEBRUARY 2024
ACHIEVEMENTS AND PERFORMANCE
REVIEW OF ACTIVITIES
The Trust was pleased to finish the rebuilding of the 20th school, at Ranjani Beni, since the earthquake in
April 2015 and is now concentrating on improvements at the schools.
The Trust is continuing with the Quality Education Project the Trust for the schools in the Kinja area,
The Trust is continuing the tree planting project in the Kinja area of Nepal and looking to plant 100,000 trees
over 10 years. The trees planted are f ruit trees and the planting has been aided by the local population and
the fact that the trees will yield fru it available for the locals to eat and sell as well as the benefits to the
environment.
The Trust has helped with schools in Pakistan at Askole, In the Hushe Va Iley schools and also at Shadrl
School in the Ishkomen area.
Fund raising and expenditure continue5 on other ongoing projects, indicated in the accounts, with the
School at Ichar in India and the orphanage at Karama in Tanzania.
FINANCIAL REVIEW
The charity still has a positive income balance from the actlvities undertaken during the year. However, it is
heavily reliant on donations from various organisations and the general public and the importance of this
rema ins pivotal to the future operations of the charlty.
Reserves pollcy
The charity held £11,6821£-262 in unrestricted funds and £11,944 in reslricted funds) In reserves at the
start of the year which decreased at the end of the year to £1,1581£-1,179 in unrestricted and £2,338 in
restricted funds). The Trustees are confident that the negatlve balance on the Unrestricted Reserve will be
covered by funds raised in the coming year.
Investment Powers and Restrlctlons
The Officers and Trustees have the power to invest in such assets as they see fit.
PLANS FOR FUTURE PERIODS
The Trust is developing the Quality Teaching Programme around the schoo15 near Kinja and planting of trees
In that area. The Trust Ss looking at the idea of payment donations to the Trust linked to carbon footprints of
travel and offset against tree planting. It 15 also becoming more involved with schools in Pakistan at Askole,
Hushe Valley and Ishkomen Va Iley as well as reviewing link with the schools in Zanskar and Tanzania,

JUNIPER TRUST
RESPONSIBILITIES OF THE TRUSTEES
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charitie5 in England and Wales requires the trustees to prepare financial statements
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently,.
observe the methods and principles in the Charities SORP,,
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Charity wlll continue in operation.
The trustees are responsible for keeplng proper accounting records that disclose with reasonable accu racy
the financial position of the charity a nd enable them to ensure that the financial statements comply with
the Charities Act 2011, the Charity IAccount5 and Reports) Regulations 2008 and the provisions of the trust
deed. They are also responsible for safeguarding the assets of the charity and hence for taklng reasonable
steps for the prevention and detection of f raud and other irregularities. The trustees are responsible for the
ma Sntenance and integrity of the charlty and financial information included on the charity's website,
Approved by the trustees on
and slgned on their behalf by us to sign it on thelr behalf.
Chairman
G Rowley
Treasurer
RJ Kenyon

JUNIPER TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
OF THE JUNIPER TRUST
FOR THE YEAR ENDED 28th FEBRUARY 2024
I report on the accounts of the charity for the year ended 28th February 2024 which are set out on pages 8 to 14.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees are responsible for the preparation of the financial statements. The trustees conslder that an
audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Attl and that an
independent examlnation is needed.
Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission
under settion 14515llbl of the 2011 Act,. and
to state whether particular matters have come to my attentlon.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examSnation was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also include5 consideration of any unusual item5 or disclosures in the accounts,
and seeking explanations from you a5 trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required In an audit and consequently no opinion Is given as to whether
present a 'true and falr vlew, and the report Is limlted to those matters set out In the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention.,
111 which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare account5 which accord with the accounting records and comply with the accounting
requirements of the 2011 Act,
have not been met; or
121 to which, In my opinion, attention Should be drawn in order to enable a proper understanding of the
accounts to be reached.
Andrew Liddle FCA, for and on behalf of Saint & Co
Independent Examiner
4 Ma50n Court, Gillan Way
Penrith 40 Busines5 Park
Penrith
Cumbria
119GR

JUNIPER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 28th FEBRUARY 2024
Unrestrlcted Restrlcted
funds
funds
Notes
2024
2023
INCOME AND EXPENDITURE
Donations
1,347
25,427
26,774
27,156
Total Income
1,347
25,427
26,774
27,156
EXPENDITURE
Expenditure on charitable activities
12,2641
135,0331
137,2981
140,0151
2,264
35,Q33
37,298
140,015
NET INCOME (EXPENDITURE)
(9171
(9,606)
110.5241
(12,859)
NET INCOME BEFORE TRANSFERS
Transfers between funds
NET INCOME (EXPENDITURE) FOR THE YEAR
19171
19,6061
110,5241
112,8591
RECONCILIATION OF FUND5
Total Funds brou8ht forward
(2621
11,944
11,682
24,542
TOTAL FUNDS CARRIED FORWARD
(1,179)
2,338
1,158
11,682
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total
recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.

JUNIPER TRUST
BALANCE SHEET
AS AT 28th FEBRUARY 2024
Notes
2024
2023
CURRENT ASSETS
Bank Current Account
1,558
12,082
CREDITORS: Amounts falllng due wlthln one year
Accruals- Independent Examination Fee
(4001
14001
NET ASSETS
1,158
11,682
2024
2023
FUNDS OF THE CHARITY
Unrestricted funds
Restricted funds
11,1791
2.338
12621
11,944
TOTAL CHARITY FUNDS
1,158
11,682
These financial statements were approved by the Trustees and authorised for issue on
and signed on their behalf bv .
Chairman
G Rowley
Treasurer
R J Kenyon

JUNIPER TRUST
ACCOUNTING POLICIES
AS AT 28th FEBRUARY 2024
Statement of compliance
These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applica ble in the UK and Republic of Ireland IFRS 102) (Charities SORP IFRS 102}l and the Charities Act 2011.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial Statements are prepared In sterlin& which 15 the *unctional currency of the entity,
The charlty meets the definition of a public benefit entlty under FRSIO2.
Going concern
There are no material uncertainties about the charity's ability to continue.
Debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financlal statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors, including expectations of future events that are believed to
be reasonable under the circumstances.
Significant judgements
The judgements (apart from those involving estimations) that management has made in the process of
applying the entity's accounting policies and that have the most significant effect on the amounts
recognised in the financial statements are as follows:
- None
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely
equal the related actual outcome, The key assumptions and other sources of estimation uncertainty that
have a signif icant risk of causing a material adjustment to the carrying amounts of assets and liabilities
within the next financial yearare as follows:
None

JUNIPER TRUST
ACCOUNTING POLICIES
AS AT 28th FEBRUARY 2024
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the dep051t or similar account (other than
those held for investment purposes).
Credltors and provisions
Creditors and provisions are recognised where the charity has a present obligation resultin8 from a past
event that will probably result in the transfer of funds to a third pa rty and the amount due to settle the
obligation can be measu red or estimated reliably. Creditors and provisions are normally recognised at their
settlement amount after allowing for any trade discounts due.
Fund accounting
U nrestricted income funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
Restricted fund5 are those donated f or use in a particular area or tor specif ic purposes, the use of which 15
restricted to that area or purpose.
Incoming resources
Income is received by way of donations and are included in tull in the Statement of Financial Activities when
receivable.
Such income is only deferred when the donor specifies the income must be used in future accountlng
periods.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid
amount recovered on a donation is considered to be part of that gift and is treated as an addition to the
same fund as the initial donation.
Investment income is accounts for in the period in which the charity is entitled to receipt.
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headin85
that a88regate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its benef iciaries. It included both costs that can be allocated d irectly to such activities and those
costs of an indirect nature necessary to support them.
Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of
trustees meetings and the cost of any legal advice to trustees on governance and constitutional matters.
10

JUNIPER TRUST
NOTES TO THE ACCOUNTS
AS AT 28th FEBRUARY 2024
I VOLUNTARY INCOME
2024
2023
Unrestricted funds
Restricted funds
1,347
25,427
1,170
25,986
26,774
27,156
RESTRicfED FUNDS
2024
2023
Donations
Recelved
wlth Tax
Refund and
Fund Raislng
11,152
1,543
1,249
3,114
8,007
362
Expendlture
In Ye•r
Net Income
Net Income
IExpendlturel (Expendlturel
19,6391
15,1971
11.6671
625
388
11,2531
14,7911
11.2091
96
1091
{11,8381
Pr
Tran5fer5
Nepal Schools
Adventure Aid Nepal
Trees in Nepal
Nepal - Quality School Prolect
Pakistan Schools - Askole, Hu5he, Ishkomen
Ichar school Zanskar
Karama Orphanage
3,114
123,9051
13,2101
18611
13,1141
16,5451
15131
1,463
1150)
25,427
135,033}
{9,605)
2 COSTS OF ACTIVITIES BY FUND TYPE
Unrestrlcted Funds
support costs
Posta8e and Sundry Costs
Just Givin8 charges
Website and computers
Governance costs
Account5 Examination
2024
2023
562
1,265
389
1.383
1,826
1,772
438
2,264
420
2,192
Restrlcted Funds
Project Costs
35,033
37,824
35,033
37,824
TOTAL COSTS
37,297
40,016

JUNIPER TRUST
NOTES TO THE ACCOUNTS
AS AT 28th FEBRUARY 2024
3 FUND TRANSFERS
During the year £NIL I£NIL- 20231 was transferred between Unrestricted and Restricted Fund5.
4 INDEPENDENT EXAMINATION FEES
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
438
420
4 STAFF COSTS AND EMOLUMENTS
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No expenses were reimbursed to the trustees during the year.
5 RESTRICTED INCOME FUNDS
Net In￿me
IExpendbturel
Transfers
Balance at
0110312023
Projects
Nepal Schools School bulldln8, Unlforms, Quality
School Project etc
Adventure Aid Nepal
Trees in Nepal
Schools in Pakistan
Ichar School - Zanskar
Karama Orphanage
2024
2023
8,227
3,637
11551
{6621
976
1791
11,944
19.6391
11,6671
388
1,463
11501
11,4121
1,970
233
801
826
79
2,338
,227
3,637
11551
16621
976
1791
11,944
19,605)
Net Income
(Expendliurel
Transfers
Balance at
0110312023
6 UNRESTRICTED INCOME FUNDS
2024
2023
Projects
(2621
1917)
11,1791
1262}
7 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
Flxed Assets
Net Current
Assets
2024
2023
Unrestricted Income Funds
Restricted Income Funds
{1, 1791
2,338
11,179)
2.338
1262}
11,944
1,158
1,158
11,682
8 RELATED PARTIES
There are no related party transactions to report during the year.
12