Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **REPORT & FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 28th FEBRUARY 2025**
**Charity Number 1053356**
**Registered Charity Number: 1053356**
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Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **TRUSTEES’ ANNUAL REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 28th FEBRUARY 2025**
## **CONTENTS**
|Members of the Board and Professional advisers|3|
|---|---|
|Trustees' Annual Report|4|
|Independent examiner's report to the trustees|7|
|Statement of financial activities (incorporating the income and||
|expenditure account)|8|
|Balance Sheet|9|
|Accounting policies|10|
|Notes to the Accounts|13|
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Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS**
**Registered charity name** The Juniper Trust **Charity number** 1053356 **Principal office** 31 White Ox Way Penrith CA11 8QP **LIST OF OFFICERS Patron** Sir Christian Bonington **President** Angela Locke **Chairman** Glenn Rowley **Treasurer** Ronald Kenyon **TRUSTEES** Glenn Rowley Ronald Kenyon **BANKERS** Barclays Bank plc Market Square Penrith **INDEPENDENT EXAMINER** Pierre Dewil for and on behalf of Gregory Priestley & Stewart Lyndhurst 1 Cranmer Street Long Eaton Nottingham Nottinghamshire NG10 1NJ
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Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 28th FEBRUARY 2025**
The trustees are pleased to present their report and unaudited accounts of the charity for the year ended 28th February 2025
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 3 of the accounts.
## **THE TRUSTEES**
The trustees who served the charity during the period were as follows: Glenn Rowley Ronald Kenyon
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing 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 running of the Trust, the projects and fund raising.
## **Organisational 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 raising and logistics of control with projects. In the last year the Trust has been involved with helping communities in Pakistan with food aid to alleviate problems caused by the Covic 19 pandemic. These however have been well managed with the personnel, volunteers and members of Trust in the United Kingdom and overseas, particularly in Nepal and Pakistan, with all projects having local, reliable contacts.
## **OBJECTIVES AND ACTIVITIES**
## **Objects of the Charity**
The objects of the Charity are -
The relief of persons in the Himalayan region of Asia and other areas who are in conditions of need, hardship and distress
## **How our activities achieve public benefit**
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.
4
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **REPORT OF THE OFFICERS FOR THE YEAR ENDED 28th FEBRUARY 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **REVIEW OF ACTIVITIES**
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 fruit trees and the planting has been aided by the local population and the fact that the trees will yield fruit available for the locals to eat and sell as well as the benefits to the environment.
The Trust helped with funding for communities in Western Nepal who were devastated by the earthquake there in early 2024.
The Trust has helped with schools in Pakistan at Askole, in the Hushe Valley schools and also at Shadri School in the Ishkomen area.
Fund raising and expenditure continues 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 activities undertaken during the year. However, it is heavily reliant on donations from various organisations and the general public and the importance of this remains pivotal to the future operations of the charity.
## **Reserves policy**
The charity held £-1,181 in unrestricted funds and £2,339 in restricted funds in reserves at the start of the year which increased at the end of the year to £-434 in unrestricted and £3,839 in restricted funds.
## **Investment Powers and Restrictions**
The Officers and Trustees have the power to invest in such assets as they see fit.
## **PLANS FOR FUTURE PERIODS**
The Trust is continuing the Quality Teaching Programme around the schools near Kinja and planting of trees in that area. The Trust is looking at the idea of payment donations to the Trust linked to carbon footprints of travel and offset against tree planting.
It is also becoming more involved with schools in Pakistan at Askole, Hushe Valley and Ishkomen Valley as well as reviewing link with the schools in Zanskar and Tanzania.
5
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **REPORT OF THE OFFICERS**
## **FOR THE YEAR ENDED 28th FEBRUARY 2025**
## **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 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 the incoming resources and application of resources of the charity for that period.
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
- prepare the financial statements on the going concern basis unless it is inappropriate to
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy 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 trust deed. 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. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website.
## 17/07/2025
Approved by the trustees on …………………………….. and signed on their behalf by us to sign it on their behalf.
> Chairman [ ................................... ae33337A3878FD4C5... by: _G Rowley_ Treasurer | ................................... KouSigned Bunuov by: 7AB3B1710E7B413...
**----- Start of picture text -----**
R J Kenyon
**----- End of picture text -----**
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Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE JUNIPER TRUST FOR THE YEAR ENDED 28th FEBRUARY 2025**
We report on the accounts of the charity for the year ended 28th February 2025 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 consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied ourselves that the charity is eligible for independent examination, it is our 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 section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to our attention.
## **BASIS OF INDEPENDENT EXAMINER'S REPORT**
Our examination 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **INDEPENDENT EXAMINER'S STATEMENT**
In connection with our examination, no matter has come to our attention:
- (1) which gives us 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 accounts which accord with the accounting records and comply with the accounting requiremenst of the 2011 Act.
have not been met; or
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Pierre Dewil for and on behalf of
Gregory Priestley & Stewart Lyndhurst 1 Cranmer Street Long Eaton Nottingham Nottinghamshire NG10 1NJ
…...................................................... ACD9ES559DBF46A...
18/7/2025 | 10:19:38 BST
7
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 28th FEBRUARY 2025**
|**Notes**
**INCOME AND EXPENDITURE**
Donations
**1**
**Total Income**
**EXPENDITURE**
Expenditure on charitable activities
**2**
**NET INCOME (EXPENDITURE)**
**NET INCOME BEFORE TRANSFERS**
Transfers between funds
**3**
**NET INCOME (EXPENDITURE) FOR THE YEAR**
**RECONCILIATION OF FUNDS**
Total Funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**Restricted**
**funds**
**2025**
2024
**£**
£
1,247
27,371
28,618
26,774
**1,247**
**27,371**
**28,618**
26,774
(500)
(25,871)
(26,371)
(37,298)
**(500)**
**(25,871)**
**(26,371)**
(37,298)
**747**
**1,500**
**2,247**
(10,524)
-
-
-
-
747
1,500
2,247
(10,524)
(1,181)
2,339
1,158
11,682
**(434)**
**3,839**
**3,405**
1,158|
|---|---|
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.
8
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **BALANCE SHEET AS AT 28th FEBRUARY 2025**
||**Notes**|**2025**
2024|
|---|---|---|
|**CURRENT ASSETS**||**£**
**£**|
|Bank Current Account||3,805
1,558|
|**CREDITORS: Amounts falling due within one year**|||
|Accruals - Independent Examination Fee||(400)
(400)|
|**NET ASSETS**||**3,405**
**1,158**|
|**FUNDS OF THE CHARITY**|||
|Unrestricted funds|**6**|(434)
(1,181)|
|Restricted funds|**5**|3,839
2,339|
|**TOTAL CHARITY FUNDS**||**3,405**
**1,158**|
These financial statements were approved by the Trustees and authorised for issue on
17/07/2025 ................................. and signed on their behalf by :
Chairman _G Rowley_ 33337A3878FD4C5... Treasurer _R J Kenyon_
9
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **ACCOUNTING POLICIES AS AT 28th FEBRUARY 2025**
## **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 applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) 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 sterling, which is the functional currency of the entity.
The charity meets the definition of a public benefit entity under FRS102.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Debtors**
Trade and other debtors are recognised 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 estimation uncertainty**
The preparation of the financial 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
10
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **ACCOUNTING POLICIES AS AT 28th FEBRUARY 2025**
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 significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:
- None
## **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 deposit or similar account (other than those held for investment purposes).
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Fund accounting**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Incoming resources**
Income is received by way of donations and are included in full in the Statement of Financial Activities when receivable.
Such income is only deferred when the donor specifies the income must be used in future accounting 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.
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Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
# **THE JUNIPER TRUST**
## **ACCOUNTING POLICIES AS AT 28th FEBRUARY 2025**
## **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 headings that aggregate 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 beneficiaries. It included both costs that can be allocated directly 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.
12
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **NOTES TO THE ACCOUNTS**
## **AS AT 28th FEBRUARY 2025**
|**1 VOLUNTARY INCOME**
Unrestricted funds
Restricted funds
**RESTRICTED FUNDS**
**Projects**
Nepal Schools
Adventure Aid Nepal
Trees in Nepal
Earthquake in Western Nepal
Pakistan - Askole, Hushe and Ishkomen
Ichar school - Zanskar
Karama Orphanage|**2025**
2024
**1,247**
1,347
**27,371**
25,427
**28,618**
26,774
**2025**
2024
**Donations**
**Received, Tax**
**Refund and**
**Fund Raising**
**Transfers**
**Expenditure in**
**Year**
**Net Income**
**(Expenditure)**
**Net Income**
**(Expenditure)**
16,586
(1,251)
(11,965)
**3,370**
(9,639)
-
**-**
(1,667)
5,603
-
(3,817)
**1,786**
388
-
1,251
(1,251)
**-**
-
4,489
(8,125)
**(3,636)**
1,463
693
(713)
**(20)**
(150)
-
-
-
**-**
-
**27,371**
**-**
**(25,871)**
**1,500**
**(9,605)**|
|---|---|
## **2 COSTS OF ACTIVITIES BY FUND TYPE**
|**Unrestricted Funds**
Support costs
Insurance
Just Giving charges
Website and computers
Govenance costs
Accounts Examination
**Restricted Funds**
Project Costs
**TOTAL COSTS**|**2025**
2024
-
-
(500)
(562)
-
(500)
(1,265)
(1,827)
-
(438)
**(500)**
(2,265)
(25,871)
(35,033)
**(25,871)**
(35,033)
**(26,371)**
(37,298)|
|---|---|
13
Docusign Envelope ID: 6B7A7A84-39CE-4851-9096-00C490342897
## **THE JUNIPER TRUST**
## **NOTES TO THE ACCOUNTS AS AT 28th FEBRUARY 2025**
## **3 FUND TRANSFERS**
During the year £ NIL (£Nil - 2024) was transferred between Unrestricted and Restricted Funds. The transfers were done to allocate the majority of the donations received with restrictions to cover expenditure on projects underway.
## **4 INDEPENDENT EXAMINATION FEES**
|Fees payable to the independent examiner for:
Independent examination of the financial statements|**2025**
2024
**-**
438|
|---|---|
## **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**
|Projects
Nepal Schools
Adventure Aid Nepal
Trees in Nepal
Earthquake in Westren Nepal
Pakistan Schools
Ichar School - Zanskar
Karama Orphanage|**Balance at**
**01/03/2024**
**Net Income**
**(Expenditure)**
**Transfers**
**2025**
2024
(1,412)
3,370
**1,958**
(1,412)
1,970
-
**1,970**
1,970
233
1,786
**2,019**
233
-
-
**-**
-
801
(3,636)
**(2,835)**
801
826
(20)
**806**
826
(79)
-
**(79)**
(79)
**2,339**
**1,500**
**3,839**
**2,339**|
|---|---|
|**6 UNRESTRICTED INCOME FUNDS**
Projects
**7 ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted Income Funds
Restricted Income Funds|**Balance at**
**01/03/2024**
**Net Income**
**(Expenditure)**
**Transfers**
**2025**
2024
(1,181)
747
**(434)**
(1,181)
**Tangible Fixed**
**Assets**
**Net Current**
**Assets**
**2025**
2024
-
(434)
**(434)**
(1,181)
-
3,839
**3,839**
2,339
**-**
**3,405**
**3,405**
**1,158**|
|---|---|
## **8 RELATED PARTIES**
There are no related party transactions to report during the year.
14