THEJUNIPER TRUST REPORT & FINANCIAL sfATEMENTS FOR THE YEAR ENDED 281h FEBRUARY 2026 Reglstered Charfty 1053356 THE JUNIPER TRUST Reglstered Charity Number: 1053356 TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 28th FEBRUARY 2026 Members of the Board and Professional 3dvlsers Tru$tees' Annual Report Independent èxamlner's report to the trustees statement of flnanclal actlvltles Ilncorporatln8 the Income and expendlture actt*untl Balance Sheet io A¢¢ountlng pollcles li Notes to thè Attounts 14 THE JUNIPER TRUST MEMBERSOFTHE BOARDAND PROFESSIONALADVISERS Rt0st•r•d tharlty nam• TheJunlperTrust Cl￿rIty number 10533S6 Prlnclpal offl 31 Whlte Oxway Penrith CAII 8QP OF OFFICERS Patr Sir Christian 8onFn8ton Presldent An8ela Locke Chalrnian Glenn Rowlev Trèasurer Ronald Kenyon TRUSTEES Glenn Rowlev A￿aId Kényon BANKERS Barclays Bank p¢c Market Square Penriih INDEPENOENT EXAMINER Plerre Dewll forand on behalf of Xe(nadln GP&S Llmited Lyndhurnl 1 Cranm8r Street Long Eaio Notungham NottinghamsNr NG10 1NJ THE JUNIPER TRUST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 28th FEBRUARY 2026 The tiustee5 are pleased to present thelr reportand un3udlted wjunts of thè thzrity forthe year endèd 28th February 202& REFERENCE ANDADMINISTRAnvE DETAILS RefereTrce and admlnistrative detalls are shown In the s¢hedule of Membe￿ of the board and professlonal adv15ers on page 2 of the accounts. THE TRUSTEES The trustees who setved the charity durlngthe perfc*l were asfollows: Glenn Rowley Ronald Kenyon STRUCTURE, GOVERNANCE AND NIANAGEMENT Governlng Document The Charlty's governlng document Is the Constitutlon adoptsd on 15th February 1996. Method adoptèd for the recrultrnent pnd appolntment ol newTru5tees The Trust recrults and appoint5 new trustees when suitsble people appear. There are also a number of other volunt¢er5 Involved In the Trust who are not Trustee5 but who help wfjth the runnlng of the Trust, the projects and ￿nd ralsing. Oryanlsatlonal strurturo lunlper Trust Is an Independent charlty. The general ¢onirol of the charfty is In the hands of the Trustees. Major rlskstowhlth the charlty Is èxposed The Trust undertakes charitable prolects in Nepal and northern Paklstan, workingwlth establlshed lo¢al partners. A¢tlvltles Include communlty support eThvlronmental projects through the Nepal Evergreen Inltlatlve lieforestatlon. frult tree planilng and blodlversltyl, and health and sanitstlon lrnprovemems In schools, alon8slde the prov151on of educatlonal and teachlng alds. These projects are subject to external r13ks includlng economlc condltlons affectln8 fundralslne, logistlcal challenges In remoti area5, envlronment31 factOTS, and poteftiial polltltal or re8ul)tory changes. In addltlon, some supported ¢ommunltles face decllning school enrolment duetowkler demographlctfends. The Twst has no ongolng financial commltments. and all prolerts are sJndertak¢n onlywhen sufflclent fvnding has been secured. The Trust does not employ staff and has no overhead costs, wage5 or 5alarles, wlth 411 activ5ties carrled out by volunteers. As a result, financlal ilsk Is consldèréd to be rnlnlmal. OBJEcllvES AND ACTIVITIES Oblects of the Chartty The objects of the Charity are- The rellef of persons in the Hlmalayan region of Asla and otherareas who are in conditions of nfjed, h8rdshlp and distie55 THE JUNIPER TRUST REPORT OF THEOFFICERS FOR THEYEAR ENDED 28th FEBRiIARY2026 How ouractivitlesachleve public benefft We have ￿ferred to the guidance contslned In the Charity Commission's general guidance on publlc beneflt when revlewing (￿r aims and objeC￿veS and In planning our future actlvitles. ACHIEVEMENTS AND PERFORMANCE Annu81 ProJertSumm8ry 202>2026 For more than 35 years, theJunlpe¥TrDst has been 5UPPOrting remote mountaln communltlès through practical, grassroots projects In edutatlon, envIr0￿mental re5toratlon. and community development. Founded on the prlnclple that smalL targèted projects can have 2 lastlnglmpJct. theTrust continUES to operate almost entirely through volunteers, ensurlngthat around 98% olall fuRds don*edgo d5re¢tlyto the Communltles and proletts th•y ar• IntÈnded to SllPPOrt. REVIEW OF AcfiviTIES Educatlon-Nepal In De¢ember2025 and January 2026.theTru5t dellvered cornputer5aRdtechnology equlpment to several schools In the rempte Klnla Valley of Nepal, prowldln8 Students wlth access to essentlal dl8iial learnlng tools. Thls was followed In Aprll 2026 by the dellvery of funher school swipllos •nd *d¥¢atloThal mthrbls, undertaken In partnershlp wlth tlie Rotaryaub of Kaihmandu, stren8thenlng the resources avallable to teachers and students In the Tegion. Envlronmental Restoratlon- frlepol Everueeft Envlronmental work continues through tho Nepal Evergreen tree.plantln8 pro¥ramme, whlch supports farmers and communltles whlle restorlng degraded landscapes. Funds forthls pro6ramme were ralsed In May 2025 through particlpants the Everest Marathon, held annuallyto commemorate the 1953 first •scent of Mourt Ewest byslr Edmund Hlllaryand TenzlnB Norlay. At the stsrt of the monsoon season In June 21n5, the Twst dellvered 2,OIJO frult treesto 25 farmers In Landruk. Nepal, worklng in partnershlp wlth Mountakn Lodzesof Nepal. Plantln8 contlnued throughout the mon501)n season across multfjple locatlons. ITh total, approxlmatelv 20.iYIO tree5were planted durln8the 202>1026 accountlngyeor. helpln8 restore ecosystems whllÈ zlso provldlns long-term Income through fTUIt productlon. Educatlon Support- Paklstan In June 2025, the Trust dellvered educatlonal 5upplles to a remote sthool In the Karakor#m reglon of Pakistan, contlnuln8 our supportforlsolated mountsln communttSe5 beyond Nepal. Women's Empowerment- Nopal In Novernber 2025, the Trust launched a new initlative in the remote communlty of Oaini providing sewlng machine5 andtralnlnKopportunltlesforwomen. helpln8 to create sustainable livelihoods and empower local f8mllles. THE JUNIPER TRUST REPORT OFTHE OFFICER5 FOR THEYEAR ENDED 28th FEBRUARY 2026 Volunteersthool Supptjrt Programme Also in November 2025. in partnership with Adventure Afd NEpal, volunteers vlslted seven schools in Nepal, raising lunds and delivering dire£tsupport to students and teachers. Volunteers also took part in tree-plantln¥ a¢tlvltt•s, contributing to the Nepal Evergreen programmè. Sthool Health &Sanltsllon ProKrarnme In January 2026, the Trust began a programmeto Improve health and 54nltatlon fatllllies In remote schoo15, where toilets and washlng areas were often in poor condltlon. Repairs and upgrades have now been completed at several schools, Improvlng hy8lene aThl wellbeingfor students and staff. FINANCIAL REVIEW The charlty ha5 a posltlve Lncome balance from the actlvittes undertaken durlngthe year. However. It Is h8avily reliant on donatlons from various or8anisatiohs and the8eneral publlc and the Importan￿ of th15 remalns plvotal to thefuture operatlons of the charlty. Resem$ poll¢y The charlty held £-436 In unrestrlcted funds and £3.840 in rèstrfcted funds In ieseNes at the start of the vear whlch Increased at the end of the year to £418 In unrestricted and £5,042 In restrlcted ftsnds. Investment Powers and Renrlctlon5 The Officers and Tnjstees have the pow¢rto invest In such assets as they see flt. LOOKING AHEAD The Trust wlll contlnue to focus on 5UPPOrtlng schools In Mmote tommunltles, eMpandln8 the Nepal Ever8r8an tretrplantlng pro8ramme. and develop1￿ rtew Inltlatlve5 focused on wom#n's empowermeblt and emilroDment31 stewardshlp. We also continue to support projects In Paklstan. rBmote mountaln iealons, where small InlerventSon5 can rna￿ a sl8nthcant differencé. THE JUNIPER TRUST REPORT OFTHE OFFICERS FOR THEYEAR ENDED 18th FEBRUARY2026 RESPONSIBILMES OFniETRUSTEES The trustees are responslble for piep3rin8theTrusteesAnThJal Reportandthe flnarsclal statements In accordance with applicable law and Unlted Kingdom Accountin8 Stsndard5. The law appllcable tocharities in England and Wales ￿qUIreS the trustees to prepare flnancial statements ft)r each flnanclal year which give a true and faIr￿leW of the state of affalrs of the chartty ènd the Intoming resources and appllcatlon of rescturces of the chzrityforth* perlod. In preparfn8these financial statements, thetn15tees are requI￿d to,. select sultable a¢countinB poli¢ies and applyihem consistentlv; observe the methods and prlnclplés the Charilies SOAP,. make Judsernents and accounting estimates that a￿ reasonabl*znd prudent; stste whether applltable Accoumtlng Standard5 kave been followed, subJect to any materlal prepare the financial statements on the Bolng concern basis unless It Is Inappropriateto The trustees ara rèsponsible for k88ping proper accounUng records that dlsc10s6 wllh reasonablè aceura¢y the financlal posluon ol the Cha￿ty8nd enable them to ensure Ihat Ihe financial stalemenls Comply wlth th8 Charttles Act 2011, tIT8 Charity (Accounts aTtd R8PDrts) RegulaUon$ 2008 and Ihe provlslons of the Irusl deed. They are also respon6lb1e lor5aleguardlng the assets of the tharity and hence for taking reasonabla stèps forthe prevention and detecuon of Iraud and oth8r 6rTryularfUe5. Th8 tsu8t88s ar& responslbl8 lor Ihe mglntenan¢* and Inlegrlty of the ¢harity8nd Ilnanclal Infonnallon Inctuded on the charftys w6b$lt¢. Approved by the tru￿e&S on... . and slined on th*lr behalf by us tt> slgn It on thelr behalf. Chalrman owley Treasur RJ Kenyon THE JUNIPER TRUST INDEPENDENTEXAMINER'S REPORTTO THE TRUSTEES OFTHEJUNIPER TRUST FOR THE YEAR ENDED 28th FEBRUARY 2026 I report on the accounts of the charltyforthe year ended 28th February 2026 whl¢h are set out on pages 8 to 14. RESPECTIVE RESPONSIBILITIES OFTRUSTEES AND EXAMINER The trustees are responsible for the preparation of the flnancial statement5. The trustees consider that an audlt is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Attl and that an independent examination is needed. Havlng satlsfled myself that the charlty Is ellglble for Independent examination, it is my resp¢nslblllty to,. examlne the accounts under 5e¢tlon 145 of the 2011 Act- to follow the procedures lald down in the general Directlons glven by the Charlty Comm15slon under 5ectSon 14515llbl of the 2011 Att,. and to state whether partlcular matters have come to my attentlon. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance wllh the ggner81 Directions given by the ChorSly Commission. An examinatlon includes a revSew of the accountlng records kept by the charlly and a comparlson of the accounts presented wlth those record5. It also Includes consSderatlon of any unusual Items or disclosures In the accounts, and seekSng explanatlons from you as trustees con¢erning any such matters. The procedures undertaken do not provlde all the evldence that would be requSred In an audit and consequently no oplnlon Is given as to whether present a 'true and falrvlew, and the report Ss Ilmlted to those matters set out In ihe statement below. INDEPENDENT EXAMINER'S STATEMENT In connectlon wlth my examlnatlon, no matter has come to my attentlon.. 111 whlth 8lves me reasonable Cause to believè that In any materlal respett the requlrementS'. to keep accountlng records In accordance wlth sectlon 130 of the CharSlles Act,. and to prepare accounts whSch accord wlth the accountSng records and comply wlth the accountlng requlremen5t of the 2011 Act. have not been met. or 121 to which, in my oplnlon, attentlon should be drawn in order to enable a proper understandln8 of the Plerre Dewll for and on beh6lf of Xeinadin GP&S Llmltsd Lyndhurst 1 Cranmer Street Long Eaton Nottingham Nollinghamshire NG10 1NJ THE JUNIPER TRUST STATEMENT OF FINANCIAL AcfivinES {INCQRPORATING THE INCOME AND EXPENDITURE ACCOUNn YEAR ENDED 28th FEBRUARY 2026 Unyestrirted funds Notos H*5￿ttedfi￿ds 2026 2025 INCOMEAND EXPENDITIIRE Donatlons 1,2rrJ 31,112 32J21 28,618 Totsl Inrome 3L112 28,618 EXPENDITURE Expendltwe on charftsble a¢r(vl¢les 12781 I29.￿8) 130.2561 126,3741 I29￿88) 30,266 26,374 NEfiNCOME IEXPENOMIAEI ioss Z245 NEf INCOME BÉFORETRANSFERS Tratssfer5 between fvnd5 1781 78 14Ef INCOME IEXPEIIDITUREI FOR THEYEAft 855 1.202 2.055 2,245 RECONOIIATION OFFUNDS Totsl Funds broughtforward 1435 3,840 3A05 1,160 TOTAL FUNDSCARRIEDfORWARD 418 5,04Z 3.405 Thestatementol FINndalActMll*s indudes?118Dln5 and105ses In theyeor andtherefO￿ a $ta¢emert of tot•1 r¢ep8nl$ed èDd1055e5 h05 Tr)t beenprepared. All of the obove amounts relote tocortt1nulngactl￿tIgs. THE JUNIPER TRUST BALANCE 5HEEr AS AT 28th FEBRUARY 2026 ZOZ6 2025 CURRENfA55Ers Bank CurrentAccount Debtor5 IGiftAld Rehjndl 4,334 1125 3,805 CREDITORS: Amountsfalliniduewithln oneyear Accruals NET ASSETS 5h59 3A05 FUNOSOFTHecMARI Unreslrlrtedlunds Restrltted fdnd$ 418 5.042 14351 3,B40 TOTAL CHARITY FUNDS 5059 3.405 These flnanclal st•tements were approved by theTrUSt￿ and authorlsed for Issue on and $18ned on Ihelr behalf bv.. Chalrman GRowley Treasurer RJ Kenyon 10 THE JUNIPER TRUST ACCOUNTING POUCIES AS AT 28th FEBRUARY 2026 ststement of eornpliance ThÈse financial statements have been prepared In tomplian￿ wlth FR5102.'The Financi81 Reporting standard appllcable In the UK and the Republlc of Ireland.. theststement of RecommÈndÈd Prdctlce appllcable to Charitles preparlnethelr accounts In accordall￿ with the Financlal Reportingstandard appllcable in the UK and Republlc of Ireland IFRS 1021 (Charitles 5011P (FRS 10211 and the CharltiesAct Baslsof preparatlon The financlal statsrngnts h8ve been prepared on the historfcal cost bas18. The flnane181 stat￿ents are prepared kn st¢rfin9. which Is thè funcOong1 currency ol the ¢nlty. The chaTIty meets thè d$finition ofa publlc b8n8rn enty￿der FR5102. Golnsconcem There aro no rnaterfal uncertalntles about thè ch8rfVs abillly to eonllnu6. Debtors Trade and other debtor5 are recognlsed atthe settlement afflount due after anytrade d15count offered. Prepayments are valued 8ttho amount prepald net ofanytradè discounts du8. Judgements and kèysources of ¢stlmatlon uncertalnty The preparatlon of the financial statement5 requlres management tp makeludgements. e5tlmates and assumptlons that affect the amounts reported. These estlmates and judgements are contlnually revlewed and are based on experlence and other factors, Includlng expeclatlons of future eventsthat are belleved to be roasonable under the clr¢umstances. Slgnlflcantlud8ements The judgements (apart from those Involvingestimatlonsl that fflaiiagement ha5 made Iii the process of applylng the entity's zccounllnB pollcles and thzt have the most518nlflcant effetE on the amounts recognlsed In the flnancial stètements are as follows- . None Key sources of estlmatlon uncertainty Acco¢Jntlng estlmates and as5umptlons are made concerning the future and* bythelr nature, wrll rarelv - None THE JUNIPER TRUST AccoupmNG POLICIES AS AT 28th FEBRUARY 2026 Cath at bank and im hand Cash at bank and cash In hand includes cash and short term highly Ilquid investments wlth a short n1a￿rItY of three months or les5 from the date of acqvisltlon oropening of tho deposlt orssmilar account (other than those held forlnvestment purposes). Credltors and provlslons Creditors and provislons are recognlsed where tlte charity has a present obligation resulting fiom a past entthat will probably result in the transfer of fund5to a thlrd party and the amount due to settle the obll8atlon can be measured or estlmated relFably. Credltors and Pfovlslons are normally iecognised at thdr settlernent amount after¥llowln8 for anytradE dlscounts due. Fund ac¢ountln8 Unresiritted Income funds are general fund5that are avallabje foruse at thetrustees. dlseretlon In furtherance of the oble￿IveS of the charity. Restrlcted fund5 are those donated for use In a partlcular are3 or forspeclfie purpose5, the use of whlch15 restrlcted to that area or purpose. Incomlniro$our￿s Income Is received by way of donatlons and are Induded In full In the Ststement of Fln8nclal Actlvltles when recelvable. Su¢h Incom& Is only dttfgrrgd when Ihe donor spocMl•s thg Sncomg musl be usod in (utUT• accounilng portods. Glft Ald recelvable Is Included In incorne when there15 a valld declaratlon from the donor. AnyGIft Alll amount recovered on a do￿a￿on Is consldered to be part of thatBIft and Is treats¢J a5 an addltlon to the samè fund as the Inltlal donatlon, Inveylment Incom• l# 8ccount8 for In tho perfod In whlch th8 charfty16 enllued to rO￿lpL Resourcès Q￿ended Llabllltles are reco8nt5ed as 500n as there Is a legal or construrtlve obllgatlon tofflmittinKthe charlty to expendlture. All expendlture Is accounted for on an accruals ba515 and has been cla5slfied under headln85 that ag8re8at@ all costs related to the category. CharltablÈ expenditure comprlsesthose tosrs Incurred bythe charlty In the dElivery of its actlvltles and Se￿ICeS for its beneficiaries. It Included both costs that can be allocated dlrectfy tQ 5u¢h attlvllles and those Costs of an indtrect nature necessary to 5UPPOrt them. 12 THE JUNIPER TRUST Governance costs Governance costs include costs of the preparation and eXamIna￿On of the statutory accounts, the costs Df trustees Meetings and the cost of any legal advlce to trustees on govemance and constitutional matter& 13 THE JUNIPER TRUST NOTES TO THE ACCOUNTS AS AT 28th FEBRUARY 2026 I VOLUNTARY INCOME 2025 Unrestricted funds RE5trirted fund5 1,209 31.112 1,247 27,372 32J21 28,619 RE5TAICTED FIJNDS 2026 2025 Be￿004￿d ro Nepal khools Adventure Ald Nepal TrÈe$ lo Nepal Paklstan-A5kole, Hu5heand Ishk¢w•n Ichor schopl. Zanskar Karama Orphana8E IExp*Mdtiur•l (Exwndiwrol 3,366 7,226 10.259 10,261 1491 16411 13,4941 18,5561 19.8901 17,8491 11761 I1￿70} 3,Y70 1,786 13.6361 1,296 16t171 78 78 3.708 {8071 78 1.202 31.llz 129.9881 1,502 2 COSTS OF ACTIVITIES BY FUND TYPE Unt45￿￿ed P￿￿$ Support costs Just G5vlnu char8ts Webs5te 8nd computers Govenance costs A¢¢¢Junts f¥3mlnotluA Z026 2025 12161 1504 12161 62 15()4 Restrlcted Fund$ Prglectcosts 129,9881 125,B701 129,988 25.870 TOTALCOSTS 130,2661 126,374 14 THE JUNIPER TRUST NOTES TO THE ACCOUNTS AS AT 28th FEBRUARY 2016 3 FUND TRANSFERS thJrlngtheyeir£78 Inll.20251 wa5 traD5ferred bett¥een Lknre$￿cted and Restricted Funds. ThetransfÈrs *eredone to allocate the malorlty of thedonations recelvedwlth restrfctionstocoverexpendittsre gn projects undervw. 4 INDEPENDEprfEXaMINATION FEÉS 2026 2025 Fee5 payable tothelndependerf examinerfor Independentexamlnatim afthefinancia15tstemek)ts 45TAFF C¢)STS AND EMOLUMEN15 t40 remuneTZtlon orothw benefitsfromemploymentwlth 1heCharfty￿ • rel•ted entityworg recelved bythetru$tees. Noexpenses vjore rEtmtsur5edtothetru5tees duflngthe ¥Éar. 5 RESTRICTETrINCOME FUPIDS N•iird¢•M• Bthce¥t OWAfy25 1.957 L970 2,019 12.83SI 807 78 3,840 Projects epg15¢hools Adventure Ald Nepal Trees In Nepal PakI5tan Schools l¢hèrSchool-Zgnskar Korama Orphana88 Tr•nsf 2026 1.781 2025 1.957 L970 2,019 12,83SI 11761 IL9701 369 3,708 18071 711 1202 2,389 72 79 3,840 SlJ42 {e¥wndltrJrnl S UNAESTRicfED INCOME FUNIYS 2026 2025 Projects 143SI 1435 7 ANALYSIS OF tIET A55Efs BETWEEN FUNDS 20 Z015 Unr88tricted Incom• Fund8 Restricted Income Funds 418 5,042 14351 3,840 5042 5ASg 5,459 3,405 8 RELATED PARYIES There artt no related p8rfy tran$3cJons to report dwing Ihe year. 15