REGISTERED CHARITY NUMBER: 1137917
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31 December 2025
for
Gloucestershire Orchard Trust
Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
Gloucestershire Orchard Trust
Contents of the Financial Statements For The Year Ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
Gloucestershire Orchard Trust
Report of the Trustees For The Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To promote for the benefit of the public the conservation, protection, and improvement of the physical and natural environment, including biological diversity, through the conservation and celebration of Gloucestershire's orchards.To advance the education of the public in the conservation, protection, and improvement of the physical and natural environment in the form of Gloucestershire's orchards.
ANNUAL REVIEW
During the year, the charity trustees worked to implement the Trust's three-year plan, a review of our progress is set out below.
Ownership
By using the Trust's orchards at Longney for working parties, success has been achieved on two fronts. Firstly, the enhancement of the orchards has continued. Trees have been rescued from the undergrowth and pruned, native hedging has been planted, an area has been cleared to establish a nursery bed for young trees propagated on site and guarding work has been carried out. Secondly, by running sessions teaching pruning, scything, charcoal making and grafting, volunteers and others have been able to take away newfound or refreshed skills and apply them to other Gloucestershire orchards. Attendance levels have been consistently good, and the orchards have been used by university and school students as a place of both learning and enjoyment.
Clearance works at Henley Bank orchard have continued, with sward management maintained to keep control of the grassy areas. New trees planted in 2024 were watered to get them through the drought during the year and are all growing well. A first community event was held, when perry pears were harvested and it is hoped that this is the start of more local involvement in the site, with apple tree planting planned for 2026. Rockness orchard continued to operate successfully as a community orchard, with regular events and activities well attended by the local community, including a pruning session run by the Trust.
Partnership and Connections
The Gloucestershire Orchard Trust web site launched during 2024 has been instrumental in advertising upcoming events and providing news on the Trust's activities. The recruitment of a keen Membership Secretary has helped with administration of and communication with supporters of the Trust. Trustees and volunteers have visited and worked at third party orchards across Gloucestershire, supplying information, imparting skills and providing energy to owners working on orchard establishment or restoration projects. We have started working at the National Perry Pear Centre at Hartpury, helping to maintain the orchards and restore the collection of Gloucestershire apples there. We have provided orchard expertise to the National Trust and in Adam Henson's orchards. We put on a comprehensive display of Gloucestershire apples at the RHS Autumn Show at Malvern, acquiring new contacts and a silver gilt medal during the three-day event.
Collections
During the year the Trust was awarded the prestigious Plant Heritage National Collection status for our Gloucestershire apple trees at longney. Our curator has now embarked on repeating this process for our collection of stone fruit trees. We hope that our work at Hartpury Orchard Centre will result in replication of the Gloucestershire apple collection there, and that subsequently an application for National Collection status can also be made for that site.
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Gloucestershire Orchard Trust
Report of the Trustees For The Year Ended 31 December 2025
FINANCIAL REVIEW
Financial position
The Trust's financial position at the end of 2025 remained very healthy, with a significant surplus for the year. The surplus was generated principally by a payment received from a local housebuilder for a pipe connection project that passed under our orchard at Henley Bank. The Trust continued to benefit from higher interest rates but expects these to fall during 2026. The increased activity levels that have been achieved have resulted in more expenditure, our expectation is that 2026 will be busy and the Trust will run at an entirely affordable deficit. In recognition of the surplus funds now held, the Trustees resolved during the year to designate £100,000 to an orchard acquisition fund, which would allow swift and decisive action should a desirable Gloucestershire orchard within our budget became available for purchase.
Reserves policy
The trustees aim to maintain unrestricted reserves at a level sufficient to fund twelve months of unrestricted charitable expenditure. At the end of the year, unrestricted reserves were more than the level required to provide this cover. However, the trustees also aim to maintain a sufficient reserve to be able to respond to unexpected opportunities, particularly in the event that a desirable orchard became available for acquisition, and are therefore satisfied that a relatively high level of reserves may be appropriate as long as the essential work of the Trust is being carried out effectively and at sufficient levels to meet the charitable aims.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
On the 7th of May 2024, the Trust converted from a charitable limited company to a Charitable Incorporated Organisation (CIO), which is subject to a new governing document, a deed of trust. The Charitable Incorporated Organisation constitution was submitted to and approved by the Charity Commission during the year.
Induction and training of new trustees
New trustees are appointed as required by the existing trustees, from those with an active interest in the aims of the Trust, with the ability to contribute to its governance and the willingness to contribute to its aims and objectives.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1137917
Principal address
The Orchard Centre Blackwell's End Hartpury Gloucestershire GL19 3DB
Trustees
T S Andrews (resigned 27.10.25) A.M. Ellis D R Lindgren C C Wedge D C P Kaspar H M Brent -Smith J A Bailey W M Brentnall S G Mason (appointed 21.1.25)
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Gloucestershire Orchard Trust
Report of the Trustees For The Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
Bankers
Barclays Bank Plc 12 Broad St Newent Gloucestershire Co-operative Bank 1 Balloon Street Manchester M4 4BE
Approved by order of the board of trustees on 29 April 2026 and signed on its behalf by:
A.M. Ellis - Trustee
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Independent Examiner's Report to the Trustees of Gloucestershire Orchard Trust
Independent examiner's report to the trustees of Gloucestershire Orchard Trust
I report to the charity trustees on my examination of the accounts of Gloucestershire Orchard Trust (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Spashett FCA
Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
8 May 2026
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Gloucestershire Orchard Trust
Statement of Financial Activities For The Year Ended 31 December 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,561 Other trading activities 2 1,923 Investment income 3 1,783 Other income 65,000 Total 73,267 EXPENDITURE ON Raising funds 1,575 Charitable activities General 3,153 Other 3,033 Total 7,761 NET INCOME 65,506 RECONCILIATION OF FUNDS Total funds brought forward 72,201 TOTAL FUNDS CARRIED FORWARD 137,707 |
Restricted funds £ - - 3,594 - 3,594 - - 1,545 1,545 2,049 127,277 129,326 |
31.12.25 Total funds £ 4,561 1,923 5,377 65,000 76,861 1,575 3,153 4,578 9,306 67,555 199,478 267,033 |
31.12.24 Total funds £ 62,390 2,510 5,404 - 70,304 2,110 4,243 61,952 68,305 1,999 197,479 199,478 |
|---|---|---|---|
The notes form part of these financial statements
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Gloucestershire Orchard Trust
Balance Sheet 31 December 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 17,826 CURRENT ASSETS Cash at bank 121,199 CREDITORS Amounts falling due within one year 8 (1,318) NET CURRENT ASSETS 119,881 TOTAL ASSETS LESS CURRENT LIABILITIES 137,707 NET ASSETS 137,707 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 45,165 84,161 - 84,161 129,326 129,326 |
31.12.25 Total funds £ 62,991 205,360 (1,318) 204,042 267,033 267,033 137,707 129,326 267,033 |
31.12.24 Total funds £ 63,634 136,804 (960) 135,844 199,478 199,478 72,201 127,277 199,478 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2026 and were signed on its behalf by:
A.M. Ellis - Trustee
The notes form part of these financial statements
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Gloucestershire Orchard Trust
Notes to the Financial Statements For The Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
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.
Designated funds are unrestricted funds which have been assigned to be used for a particular purpose. They can at any point, on agreement of the trustees, be reassigned back to general unrestricted funds.
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.
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continued...
Gloucestershire Orchard Trust
Notes to the Financial Statements - continued For The Year Ended 31 December 2025
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.12.25 | 31.12.24 | ||
| £ | £ | ||
| Fundraising events | 747 | 840 | |
| Course income | 1,176 | 1,670 | |
| 1,923 | 2,510 | ||
| 3. | INVESTMENT INCOME | ||
| Deposit account interest | 31.12.25 £ 5,377 |
31.12.24 £ 5,404 |
4. TRUSTEES' REMUNERATION AND BENEFITS
No trustee was remunerated for their efforts during the year to 31st December 2025 or the year end 31st December 2024.
Trustees' expenses
The following expenses were paid at cost:
Andy Ellis £517.31 (2024: £143.87) David Lindgren £1,607.45 (2024: £441.31) Meyrick Brentnall £236.45 (2024: £149.62) Steve Mason £169.51 (2024: nil)
5.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 62,390 Other trading activities 2,510 Investment income 1,667 Total 66,567 EXPENDITURE ON Raising funds 2,110 Charitable activities General 4,243 Other 60,940 Total 67,293 NET INCOME/(EXPENDITURE) (726) RECONCILIATION OF FUNDS Total funds brought forward 72,927 |
Restricted funds £ - - 3,737 3,737 - - 1,012 1,012 2,725 124,552 |
Total funds £ 62,390 2,510 5,404 70,304 2,110 4,243 61,952 68,305 1,999 197,479 |
|---|---|---|
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Gloucestershire Orchard Trust
Notes to the Financial Statements - continued For The Year Ended 31 December 2025
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds £ £ TOTAL FUNDS CARRIED FORWARD 72,201 127,277 6. TANGIBLE FIXED ASSETS Freehold Plant and property machinery £ £ COST At 1 January 2025 60,740 3,680 Additions 225 70 At 31 December 2025 60,965 3,750 DEPRECIATION At 1 January 2025 - 786 Charge for year - 938 At 31 December 2025 - 1,724 NET BOOK VALUE At 31 December 2025 60,965 2,026 At 31 December 2024 60,740 2,894 |
Total funds £ 199,478 Totals £ 64,420 295 64,715 786 938 1,724 62,991 63,634 |
|---|---|
7. FIXED ASSET INVESTMENTS
The Trust owns a 33% shareholding Orchard Guardians CIC. the investment has been impaired down to nil value in the balance sheet as the associate is insolvent and the trust is unlikely to recover the cost of its £28,897 investment.
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors 9. MOVEMENT IN FUNDS Unrestricted funds General fund Designated Orchard Aquisition Fund Restricted funds Henley Bank Orchard Orchard Aquisition Fund TOTAL FUNDS |
At 1.1.25 £ 72,201 - 72,201 83,310 43,967 127,277 199,478 |
Net movement in funds £ 65,506 - 65,506 2,049 - 2,049 67,555 |
31.12.25 £ 1,318 Transfers between funds £ (100,000) 100,000 - - - - - |
31.12.24 £ 960 At 31.12.25 £ 37,707 100,000 137,707 85,359 43,967 129,326 267,033 |
|---|---|---|---|---|
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Gloucestershire Orchard Trust
Notes to the Financial Statements - continued For The Year Ended 31 December 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 73,267 Restricted funds Henley Bank Orchard 3,594 TOTAL FUNDS 76,861 Comparatives for movement in funds At 1.1.24 £ Unrestricted funds General fund 72,927 Restricted funds Henley Bank Orchard 80,585 Orchard Aquisition Fund 43,967 124,552 TOTAL FUNDS 197,479 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 66,567 Restricted funds Henley Bank Orchard 3,737 TOTAL FUNDS 70,304 |
Resources Movement expended in funds £ £ (7,761) 65,506 (1,545) 2,049 (9,306) 67,555 Net movement At in funds 31.12.24 £ £ (726) 72,201 2,725 83,310 - 43,967 2,725 127,277 1,999 199,478 Resources Movement expended in funds £ £ (67,293) (726) (1,012) 2,725 (68,305) 1,999 |
|---|---|
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Gloucestershire Orchard Trust
Notes to the Financial Statements - continued For The Year Ended 31 December 2025
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Designated Orchard Aquisition Fund Restricted funds Henley Bank Orchard Orchard Aquisition Fund TOTAL FUNDS |
At 1.1.24 £ 72,927 - 72,927 80,585 43,967 124,552 197,479 |
Net movement in funds £ 64,780 - 64,780 4,774 - 4,774 69,554 |
Transfers between funds £ (100,000) 100,000 - - - - - |
At 31.12.25 £ 37,707 100,000 137,707 85,359 43,967 129,326 267,033 |
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources Movement resources expended in funds £ £ £ |
|---|---|
| General fund | 139,834 (75,054) 64,780 |
| Restricted funds | |
| Henley Bank Orchard | 7,331 (2,557) 4,774 |
| TOTAL FUNDS | 147,165 (77,611) 69,554 |
10. RELATED PARTY DISCLOSURES
There were no related party transaction for the year ended 31st December 2025 except for the sale of £200 of fruit at market rates to Days Cottage (owned by trustees David Kaspar and Helen Brent-Smith).
11. DESIGNATED FUND
Included within unrestricted reserves is a designated fund of £100k for the acquisition of a suitable prospective orchard.
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