Charity numb•r. 1169417 THE LIThLE ORCHARD CHARITABLE TRUST TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026
THE UrnE ORCHARD CHARrrA8LE TRUST cop¥tENTS Page R•f•r•ncg and administrative detsils of the Charlty. Its Trust••5 and advis•rs Trustees. report Ind•p•nd•Trt auditorfs Y•port on th• financlal st•t•m•nts stat•m•nt ot fln•n¢lal •¢tlvltt•s Balanc• sh¢•t St4tsm•nt of cash I105 10 Not•s to th• finan¢l•l stat•m•nts
THE LITfLE ORCHARD CHARrrABLE TRUST REFERENCE AND ADMINISTRAnVE DEfAILS OF THE CHARifY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2026 Trust••s Mrs E Parkander Mrs A Park2ndei Charity r•gist•r•d number 1169417 Adminlstratlve offle• Jamès Cowper Kreston 2 Communications Road Gwnham BUneSS Park Newbury Berkshire RG196AB Independ•nt audltor James Cowwr Kreston Audit The White Building 14 Cumberland Ple Southampton Hampshire S015 2NP Page 1
THE LirrLE ORCHARD CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2026 The Trustees present theif annual rerM)rt t(ther wrth the audited finanaal staiements of the Chaiity for the year 1 January 2025 to 31 December 2025. The Trustees ¢onfirm that the Annual reE and finanaal slalements of the Charity o)mply with the Charities Act 2011, the requirerrEnts of the Charity's governing dcrnent and AGwunb"ng and Reporting by Charities.. Statement of Recommended Practice ISORP) applicable to charrties preparino their a¢(Dunts in accordance with ihe Finan¢ial Reporting Standard appli(3ble in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. Reference and administratbve informatw)n The Little Orchard Charrtable Trust's administratNe office is Jamas Cowpèr Kreslon, 2 commUnallonS Road, Gr8enham Business Park, Greenham, Newbury, Berkshire. RG19 8AB. 11 is registered with the Charity Commission lor England and Wales under number 1189417. The Tiusl was founded in 2014 8fKI was domunt until it registered as a charfty in September 2018. 11 is govemed by its deed of trust dated 26 September 2014. ObJtrtlv•s and activiti•s . Poll¢l•s and obJ'•ctiv•s The objectives of tho Charty are to appty ils IrMe for any ¢harilabl8 objects and purFoses in any part of the world as the Trust99$ may, in their discretson, see fit The Trustees also resolve to seek, where possible. to fulfil their Charitab obcts by providlng fijnds lo local causes in GIOU$tetshlre which promote Thntsl health awareness. The Trustees confirni their invastmenl wlicy is lo provide a balanc8 of InM and capital gro. The Twslees seek lo maintain a sum, assess8d from bme lo ts.me In the Iht ol probable fvtufe expenditure. in cash reserves lo meet that expenditure. The Trustees confirTn that in setting the obtiveS ol the Tnjsl they have complied wilh their duty in $8ction 4 of the Charities Act 2011 to have due regard to public tfil guKtsnLx published by the Charity Commission. A¢hl•v•m•nts and p•rtornian¢• a. Maln 4¢hl•v•m•nts of the Charlty During the year the Charity bgacies of £1,101,47712024.' £nill and donations of £5,85012024'. £5,520). Th8 Charity reported a net income after investment fair value gains of £1.359.81212024.' £82,104). A £20,000 grant was given lo Prospect H05pic* and £20,OCKI to Gk)uter Community Foundation. The Charity also built up its r8s8rves to enable it to o)Jnb'nue gifftng grants in th8 futurg. Financial revl•w a. Golng eon¢•rn After making 8ppropriate enquines, the Trustees have a reasonab expectat¥Jn that the Charity has adequate resources to continue in operatK)nal existen for the foreseeable future. For this reason. they continue to adopt the going concem basis in preparing the finanaal staterrEnts. Further dètsils regarding the adopts.on of the going concern basis can k found in the a¢xx)unting FdicEs. P4e2
THE LIME ORCHARD CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2026 b. R•s•rv•s pollcy A minimum level of reserves are held lo cover all planned ftAtUTe expenditure. These funds will be ulilised to fulfil the objects of the Charity in future perFods. It is intended that reserves held should be sufficient lor the Charity lo fund charitable expenditurg out of the retum on the investrnents hekl. At the year end the Charity had £4.254.00812024: £2.894,IS61 free reserve5. n9 unrestricted ftjnds. Structur•. gov•rnanc• and manag•m•nt 4. Organisatlon•l structur• and d•cision4naklng polkl•s The Chartty is administered ty the TrUstS as set out in thè general infcfflwtion. The Trustees hold at least ¥0 meetings 8 year. Thg Trustees who 8eNed during Ihe year wer8.. Mrs E P8rkander Mrs A Park8nder The appointment of new Trustees is made by the existing Trustees. Tr Trustses shall consist of 81 least but no more than six individuals. Subjo¢t lo disqualificatson or rgsonalion the First Trustee. Mrs E Parkander, is entitled lo hold office foc life. Futufe Trustees must be appointed by resolution of thg Trusl88s. Every future Truslge musl sign a dedaralion of wellnwss to acl as a Trustee of the Charity before he or she may act as Trustee. No ramuneration is paid to the Trustees. Approved by order of the nmr8 ol the t¥)ard of Truslees arKI signed on their b8hall by.. Mrs E Park*nd•r Truqtee Dale.. 10 June 2026 Page 3
THE LITTLE ORCHARD CHARITABLE TRUST INDEPENDENT AUDOR.$ REPORT TO THE MEMBERS OF THE LrrrLE ORCHARD CHARITABLE TRUST Oplnlon We have audited the finanual StateEntS of Th& Lirfe Orchard Charitsble Trust (the 'chariWI for the year ended 31 December 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement ol cash flows and the related notes. trKluding a summary of sBJrTr1Trt accounb.ng KK)licies. The fin8n¢ial reporting framework that has been applied in their preparatr)n is applicable law and Unsted Kingdom Accounting Standards, induding Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Ropublic of Ireland. (Unitsd ngdorn Generalty Acc9Pted Anting Pwticel. The financial ststenwnts have beèn prepared in xc4Jrdanc8 with Aculunting and Reporting by Charities preparing Ih8ir accounts in accordani wlh the Financial Repo.Trg Standards applicable in the UK and Republic of Ireland IFRS 1021 in preforence to the Accounting and Reporkn"ng by Charibes.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in tha ext8nt regulatnS bLTrt has been withdrawn. This has been done in order for th6 acLounts io provpje a true and fair in accordance with the Generally Accepted Accounting Practice eff.¥6 lor reports'ng Ferlods Winning on or aftof 1 January 2015. In our opinson the financial Slaternts.. give a true and fair view of tho 81ate of the charivs 8ffairs as al 31 December 2025 and of 115 incoming resources and applicatwjn ol resources for the yeai then ended; have been properly prepared in aCrdanCe wrth United lQngdom Generalty AcL8pled Accountlng Practice.. and have be6n preparod in acrdance with the requirements olthe Charities Act 2011. 8asls f•r oplnl W9 rxjnducted our audr( in accordance with Intemati¢)nal Standards on Auditing (UK) IISAS IUKII and applicable law. Our responsibililios under those standards are further described in the Auditorfs responsibilities lor the audit of the financial slat¢ments section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our aLtdit of the finanaal stalemenis in the United Kingdom, including the Financi81 Reporting Counul's Ethical Standard, and we have fulfilled our other ethical rosponsityilitias in accordance with these r8qUifements. We believe that the audit evidenc wa have obtsined is sufficient and appropriate lo provide a basis for our oF4nh)n. Con¢lu51ons r•latlng to golng cofic•rn In auditing the finanaal statsments, we have conduded that the Trustees. use of the going concem basis of accounting in the preparation of th8 financial statements is appropriate. Based on the work we have performed. we have not Yentified any matsn.al uncertaintie5 relating lo events or conditions that, indNidually or colleclNely. may CASI stGant doubt on the ¢harity's ability to rA)nlinue as 8 going concem for a period of atlgasl Iwelve tNJnlhs from when firtarKial Statents are authorised for issue. Our restK)nsibilities and the responsibiliti.es of the Trustees wrth respect lo goin9 conrn described in the relevant sections of this report. P8ge 4
THE LrrTLE ORCHARD CHAR ABLE TRUST INDEPENDEKf AUDITOR'S REPORT TO THE MEMBERS OF THE LirrLE ORCHARD CHARITABLE TRUST (CONTINUED) Other inforniatlon The other information comprises the information induded in the Annual rerM)rt other than the financial statents and our Auditorfs r8port thern. The Trustees are resw)nsrble for the other information contained within the Annual repY)rt. Our opinion on the financial statements does not (x)ver the other infom)alion and, except to the extent olhenise expliutly stat8d in our ieport. we (Jo not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information an¢J. in doing so. consider whether the other inforTnalion is materially incDnsislent wth the financial statements or our kn&ge obtained in the coursè of the audit, or othe186 appears lo bo materially misstaled. If we entsfy SLth material inoy)nsistencies or apparent material misstatements, we 8re required to determine whether this gives rise to a material misstatement in thè financial statements themsefvos. If. based on the work we have pèrfonTI, we cLJndude that there is 8 matgrial misstslemenl of this other inlormalion, we ale required lo report that facL W8 hav8 nothing to report in this rogard. Other matter The financial statsmen15 IOT the prior pewd were rKA audited and. aceordingly. we do not axpress an opinion on the comparative figures, Matt•rs On whloh ar• r•qulr•d to r•port by •x#•thn We have nothlng lo reF)rt in resp8ct of the following mattws where tho CharSti88 {Ace4Junts and Retx)rtsl R8gu181ions 2008 r8quire$ us lo report to you il, in our opinion.. the inf0mtion gwen In the Trust88s' rewt i8 incon$istsnl In any material re8Fecl wlth the finanaal statennts,' or sufficient acc¥Junlifig recLJrds have not been kepL or the financial staiemenls are not in agreemènt wrth tha tnting rrdS and retums,. or we havè not rec*ivgd all th& inft>rmabon and explanab'ons wg require for our audit. R•sponslbSlltl•s of trust••s As explained more fijlty in the Trustee¥. resFKsib1lrfjes stslem8nt. the Tnjstees are r8sponsibl8 for the preparation of the finan¢iBI statements vthich give a true and fair view. and for such internal control as the Truslges determine is necessary to enable tho preparats.on of financial stalemnts that are free from ater1 misstalem8nl, whe1her due to fraud or errt¥. In preparing the finanaal staleThnts. the Trustees are responsib for assessing the charivs ability lo wntinue as ¥ going concern. disdosing. a5 applicabk, mattets related to gng con¢effl and using the going concem basis ol acc¥)unling Ltnless the TtU51ees ther intend to liquidate the charity w to se oparatK)ns, or have no ra81istrc allemalive but to do so. Page 5
THE LirrLE ORCHARD CHARrrABLE TRUST INDEPENDENT AUDrroR'8 REpoKf TO THE MEMBERS OF THE LrrrLE ORCHARD CHARITABLE TRUST (CONTINUED Audttorfs r•sponsibilltl•s fol th• audlt of th• financial stat•m•nts We have been appointed as auditor under section 144 of the Charities Act 2011 and report In accordance with the Act and relevant regulations made or having effect Ihereunder. Our objecbves are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error. arKI lo issue an Audilorfs report that includes our opinion. Reasonable assuran is a high level of assuran, but is not a guarantee thal an audit conducted in accordance with ISAS IUKI will ay$ detect a material misstatenI when il exists. Misstatements can arise from fraud or error and are conSered material rf, indiwdually or in the aggregAt8. they could reasonably be expected to influence the economK deCAonS of user5 tsken on Ihe basis of thesè financial statements. B$9 of the inherent limitations of an audi( there is a risk that we wll r¥)t detect all irr9guLarities, includlng those leading lo a material misstatement in the financAal statements or non-compliance with regulation. This risk increases the more thgt compliance wth a law or regulation is removed from the èvènts and transactions refle¢led in the financial statemants, as we will be less likety to become aw8re of instancos of non-compliance. The risk is al80 greater regardino Irregulariiies c¢curring dufr lo fraud rath8r than efror, as fraud involvas Intentional COnlMent. lorgery, lIs1on, omisslon or misrepr8sentab.on The specific PfO(durns for this gngagem8nt that we de5WJn and perf0md to delect matorial misstatements n respect of IegUlarities, indudirwj froud, wer8 as folh)ws.' Enquiry of Managemonl and charyed with govwnanc around actual and p)lentsal litsgatjon ond claims., Enquiry of Management and those charged wth govgmonce to Klenbfy any material instsnc8s of non- ¢omplianc* with laws and reguL8tions. Reviewing minutes of meetings of those charged with govemanco", R8vw4ing financial StatenI disckxures and lesling to supForb'ng docum8ntation to assess complian¢0 with applicable laws and reguklions., Perfoming audrt work to address the risk of iwularib'es due to managomant override of ntrol$. including testing ol joumal entries and other adjustmertrts for appropnaleness. 8valuating the business rationale of Significant tr8nsactions outside the normal course ol business and reviewing accounb.ng estimates for evidence of bias.. A further des¢ription of our responsibilities for the audit of the finana81 statements is located on thg Financial R8POrting Council's website at.. www.frc.OT .ukJau nsibilities. This description lomis part of our Audilorfs reFQrt. Page 6
ThE LITTLE ORCHARD CHARITABLE TRUST INDEPENDEKf AUDITOR'S REPORT TO THE PAEMBERS OF THE LrrrLE ORCHARD CHARITABLE TRUST ICONTINUEDI Us• our rnport This report is made solety lo the chariws trustees, as a body. in )rdance with Part 4 of the Charities (Accounts and RerK)rtsl Regulations 2008. Our audrt work has been und8rtaken so that might stale lo the charity's trustees those mattws we are required to stste to them in an Auditorfs report and for no other purpose. To the fullest extent pemiitted by law. we do nol accept or assume responsibility to anyone other than the charity and its Irustses. as a body, for our adrt work, for this retKJrt. or for the opinions we havo formed. Jam•s Cowp•r Kr•ston Audlt The While Building 14 Cumberland Place Southampton Hampshire S015 2NP Date.. 12 June 2026 James Cowper Kreston Audit are eligit8 to acl as audltots in tefms of tion 1212 of the Companies Act 2006, Page 7
THE LirrLE ORCHARO CHARrrA8LE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Total funds 2025 Total funds 2024 funds 2025 In¢ome from: t)onalions and legacies Investments 1.107,297 67.922 1.107,297 67,922 5,520 43,982 Total in¢om• 1.175.219 1.175.219 49,502 Exp•ndbtur• on: Raising fvnds Charitable aclivitygs 6.982 6,982 60,986 6,652 31,574 Total •xp•ndltur• 67,968 67.968 38,226 N•t In¢om• b•for• n•t glns Qn Inv•sJn•nts Net gains on investments 1,117.251 242.561 1.117.261 242.561 11,276 70,828 N•t mov•m•nl In funds 1,369,812 1,359,812 82.104 R•con¢lllation of funds: Total funds brought forward Nel movement in fvnds 2,894,196 1.369,812 1894.196 1,369,812 2.812.092 82,104 Tol41 funds ¢•rrl•d forward 4.254,008 4.254.008 2,894.196 The Stslement of Financ1 Acbvttw indudes all gains and h)sses rets)onised In the year. The notes on pages 11 to 19 fomi part of these financial statements. Page 8
THE UTfLE ORCHARD CHARrrA8LE TRUST BALANCE SHEET AS AT 31 DECEMBER 2026 2026 2024 Not• Fixed asstrts Invèstments 10 3,007.893 2,768.778 3,IX17,893 2.768,778 Current ass•ts Cash al bank and in hand 1.256.746 130,962 126S,746 130.962 Curr•nt IIAbllitl•s Creditors.. amounts falling due within one 11 110.8301 15,5441 N•t curr•nt as$•ts 1.246.116 125.418 Total •s$•ts l•ss ¢urr•nt Ilablllll•s 4.264,008 2.894,196 N•t •ss•ts •x61udlng p•nsSon ass•t 4.264,008 2.894,196 T•tsl n•t Ass•ts 4.254,008 2,894.196 Charlty funds unrestrle(J funds 13 4,264,008 2,894.196 Total funds 4,254.008 2,894.196 The flnancial slalemonts We 8pprov&J and authorised for isJe by the Trustees and signed on their behalf by.. Mrs E Parkand•r Trusteg Date.. 10 June 2026 The notes on pages 11 to 19 fGffm part of these finan(aal statements. Page g
THE LtrrLE ORC14ARD CHARrrABLE TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2026 2026 2024 Cash flows opèrating activiiies Net cash used in oporatsng eLtNities 1,054A15 135,Ifffil Cash flows from inv•sting aGtlvltl•s Proceeds from Sa of Invest[nts Purchase of investments Investment income 1,217,152 1.583,351 11.213,7061 11,538,250) 67,922 43.982 N•¢ ¢ash pmvld•d by Inv•stlng actl¥lU•s 71,368 89.083 Cash flows from fln8Ing ctlvltl•s N•t oash provld•d ty finanolnq aotlvltl•s Chang• In cash and Msh •qufval•nts In th• y•ar Cash and sh equIvants al the beginning of Ihe year 1,126.783 130,962 63,977 76,985 Cash and cash •qulval•nts at th• •nd •f th• y•ar 1,266,746 130,962 The notes on pages 11 10 19 form port of these financial statemènts Page 10
ThE LrrrLE ORCHARD CHARrrABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 G¢n•ral inft•rmation The Litue Orchard Charitabte Trusfs &lministrab"ve office is JarTES COwr Kre5ton. 2 Communicatlons Road, Gregnham Business Patk, Greenham. Newbury, Be¥hire, RG19 6AB. 11 is registered with the Charity Commission for England and Wales und6r number 1169417. A¢¢ounting p•ll¢1•5 2.1 Basis of pr•piration olfinan#l•l stat•m•ftts The finanaal slatements have been prepared in )rdanc wth the Charitss SORP IFRS 1021- Accounting and Repong by Charitiès". Ststement of RÈtx)mrnended Practice applicable to charities preparing their accounts in &cordance with the Financial Reporb"ng Standard applicable in tha UK and Reptsblic of Ireland IFRS 1021 leffvtive 1 January 20191. the Financial Reporting Standard applicable in th& UK and Republic of Ireland IFRS 1021 and the Charitses Act 2011. The financial $talem8nts have been prepared to gNe a 'true and fairf vW and have departed from the Charities (ALoUnts and Rèports) RegutatKJns 2008 only to the exnt required to provide a 'true and fairf view. This departure has involved following the charitS SORP IFRS 1021 published in October 2019 rather than Ihe AoEountsng and Reporting by char"e5.. Stat8monl of Recommandgd Practice efflive from 1 April 2005 which has sincé been wrthdTawn. The Litue Orchard Charitabte Trust rMets the definrtn of a public benèfft gntity under FRS 102. Assets and liaknlilw are initialty rec¢¥arbis&J at hislorkal cost or transaction valua unles8 olherwisa staled in the relevant a(Unn0 p)licy. 2.2 Golnq oon¢•m The Chanty holds sufficient reserves and maintains a diverse investment portfolio. Th8relore the Trustees have a reasonat4e expectalton that the CharTty has ad8quate resources to continue in operational existence for the foieseeable fiJiur8. For this reason. they wntinue to adopt the going concem basis in preparing the financial stslements. 2.3 Inc¢)m• All income is rfjcognis&Y onc8 the Charity has ents"Ilemenl to the income, il is probable Ih8t thè incL)me will te racewwj and tha amount of incorr reC¥ab can ba measured reliably. The recognitson of inwme from legacies is dependent on establishing onlillement, the probability of receipt and the abilFty lo ests'maie th sUfficnI accuraLy the amount receivable. Evidenca of enb'llement lo a legacy exists when Ihe Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the nefaCtor) and the executor is satisfied that the PrOrtY in question wll not be required to satssfy claims in the estate. Receipt of a legacy must be r8¢(wJnise(I when it is probable that it wll be received and the fair value of the amount rivabJe, which will general the exFeCted cash amount io be distributed to the Charity, can be llabty measurod. 2.4 Expèrnliture EXPendire is rwnised orK* there is a logal or constructive oblYJation to transfer 0rJ)nomic benefit lo a Ihird paty, il is probable that 8 transfer of ecxTrnomic benefits will be required in setuement and the amount ol the obligation (xn be measured reliabty. Expenditure is classified by activity. The costs of each activity are made up of the total of direct cDsts and shared costs, including support costs involved in undertakn.ng each acbvity. Direct costs attributabfe to a single activity are allwted directly to that activity. Shared c4)sts Wh contribute to more than one actrvity and sUPPIrt costs which are not attributable to a single activity are apwrtion&d tetsveen those athities on a basis consistent wth the Ltse of resoUs. Page 11
THE UTfLE ORCHARD CHARrrA8LE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting polici•s {continuedl 2.4 Expenditure leortinu•dl Expenditur8 on raising funds indudes all eVn¢JitU incurred by thè Charity to raise funds for ils charitabk purposes and includes ujsts of all ftJThJraising thities events and non-charitable trading Expenditure on chaiitable acbvil]es is incurred on diuY undertakn.ng the 8ctivities which ftirther the Charitys objectives, as well as any associth support costs. Grants payable are charged in the year when the offer is mwJ9 except in those cases where the offer s condrtional. $u¢h grants bwng rÉtx)unised as exndItUre when the conditions attachlng are lId. Grants offered subject to condilions whh have not been met al the year end are notod as 8 commrtment. bul not accrued as experKliture. All exFenditUTe is inclusive of irrecy)verable VAT. 2.6 Inv•stm•nts Fixed gwt investm8nts ar8 a fonn of financial instrum6nt and are inltlalty recognisgd at their transactK)n cost and subsequ6nUy measured al fair value at the Balanca sheet date, unless the value cannot be measured reliabty in whh case il is measured al cost less impaimienl. Investment gains and losses. whether realised or unrealised. are ujmbined and prosgntod as 'Gainsllk*5s8s1 on investments. in the Statement ol finanrAal &tivities. 2.6 Cash at b4nk 4nd In hand Cash al bank and in hand Indudes cash and short-tsm7 highly IiqLtid investments with a short malunty of three rnnths or less from the date of acquisilion of oponing ol th8 deposit or similar acLounL 2.7 Llablllll•$ 4nd pr•vlslons Liabilitias are r8cognis8d when there is an obligation al the Balance sheet dale as a result of a past event, it is probable that a transfer of economic benefil will k rUired in settlem8nl. and the amount of the settlement can be estimatsd reliabty. Liabilities are recognisod at the amount that the Charity anbapates it will pay to 8etUe tho debt or the amunl It has receNed as advanc4d payrnts for the goods or servw it musl provKIe. Page 12
THE LITfLE ORCHARD CHARABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 A¢¢ounting polhl•s (continu•dl 2.8 Flnan¢ial instNm•nts Basic finanThal assets, whth include debtot5 and cash and bank ballans. ar8 Initially measured 8t transaction prsce including tranwb'on costs and are subsequenuy carried at amortised cost using effective interesl Fnelhods unless the arrangement cx)nstitutes a finanng transaction. where the transaction is measured at present value ol the fulyre receipts disnted al a market rale of interest. Financial assets claswfied as rl¥abl& wrfhin one year are nol anrtised. Other financial assets. including trade investments. are initially measured al fair valu8. which is normally thè tranSaCtn price. Such assets 8r8 subsequently earried at fair value and the chang?s in the lair valu8 are recognised on net incomè I lexpenditurel, 8x¢epl for investments in equity instruments that a not publicty Iraded and whose lair values cannot be reliably m888ured are recognised at cost less impa}mnI. Basic firtanual lbilItieS, irlUding crthjitors are ITr81 recognised at transaction pric8 unlw3s the arrangemanl conslrtutes a financing transactson. where the debt instrumènt is rneasured at the Present valu8 ol the fulure payments discounted at a market rale ol inter8$t. Financial liabilitigs classtfied as payable within one year a not amorti$9d. Debt instnJm&nts are subsequently carried al amorttsed cosL using thg effective interest rate method. 2.9 Fund 4¢¢ountlnq Gengral funds are unrestrtcled funds which a availabl8 for use al the discr81ion of the Trustees in furtherance ol general obje¢bves of the Charity and which have not been dgsignaled lor other purpose& InvestnI Incom8, oains and losses are alkXats to the approprfate frJTrJ. In¢om• trom d•ntlons and 1•g¢1•5 Unr•strict•d funds 2026 Total lunds 202S Totsl funds 2024 tkjnalions Legacies 5.850 1.101,447 6.8SO 1.701,447 5,S20 1,107,297 1.107,297 5.520 Investment In¢om• Unr•stricted funds 2025 Total funds 2025 Total funds 2024 Income ftom inVeStEnts 67.922 67,922 43,982 Page 13
THE LrrrLE ORCHARD CHARrrA8LE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 Inv•stm•nt manaq•m•nt Gosts Unr•strict•d funds 2026 Totsl funds 2026 Total fvnds 2024 Investment managem6nt costs 6,982 6,982 8,652 An•lysls of grants Grants lo Grants to InstAtutlons Individua15 2026 2025 Total fvnds 2026 Totsl funds 2024 Grant funding of activitss 40,000 40,000 28,600 The Charity ha8 made the followng matgri01 grants to institutions dunno the year. 2025 2024 Name 01 In$tltutlon Gloucester Community FoUnd8n Prospect Hospice Longfield Hospice 20,000 25,000 40.000 25,000 40,000 25,000 A grant was made to Gloucester Community Foundation to SUPFOrt 10¢81 voluntsry and community groups and organisalions that are in the fiekl of mental heaRh. Another grant was made lo Prospgcl Hospice to support end of life care seryices. Analysis of •xpendltur• by athhl•s Grant funding of Support ¢osts 2025 Total funds 2026 Total funds 2024 2026 Grant ftjnding of activities 40,OCKJ 10,986 60,986 31,574 Total 2024 28,600 2.974 31,574 Page 14
THE LITfLE ORCHARD CHARffABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEA48ER 2025 Analysis of xp•ndllur• by acti¥its•s (¢Onu0d) Analysis of support costs Grant funding of aetivities 2026 Total funds 2026 Total funds 2024 Bank charges Govemance costs 65 10,936 10,936 2.909 10.986 10,986 2,974 All the 8xpendilur6 is unrestrict8d. Audltorfs r•mun•rd•n The audrtorfs remunefatK)n arUnts lo an auditor f88 of £8,00012024- £ -1. Tru$t••5' r•mun•r•tlon and •xp•ns•s During th8 year. no Trustees received any remun8Tat*)n or other b&nefits12024- £NILI. During thè yèar ended 31 Dgcember 2025, no Trustse 6XPgnses have been incurr&J12024- £NILI. Pag8 15
THE LrrrLE ORCHARD CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 10. Flx•d ass•t Inv•stm•nts Listed Inv•5tments Cost or valuatlon At 1 January 2025 Additions 2,768.778 1,213,708 1,166,$481 191,957 DisFX)sals Revaluations At 31 December 2025 3,007,893 N•t book v•lu• Al 31 December 2025 3,007,893 At 31 December 2024 2,768,778 Equity instruments that are listed on a T8gulatwJ stk exchange are measured at fair value using obs@ryab markel value. Page 16
ThE LirrLE ORCHARD CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Creditots: Amounts falling wrthin one y•r 2026 2024 Accruals and deferred incorr 10.630 5,544 12. Finan¢lal Instrum•nts 2025 2024 Flnancl41 assets Financial assets measured 81 fair value through Inrn and expenditurg 1,266,745 130,962 13. Stst•m•nt of funds stst•ment of funds- curr•nt y•4r Balance at 1 January 2026 Balanc• It 31 Glnsl D•¢•mb•r IL•ss•sl 2025 In¢om• Exp•ndttur• Unr•striet•d funds G8neral FurKls- all tunds 2,894,1% 1,175,219 167.968 242,1 4,264,1)08 8tat•m•nt olfvnds - prior y••r Balan at 1 January 2024 Balan al 31 December 2024 Gainsl ILossesl Inconw Exp8nditure Unr•strlcted fuMIs General Funds- all fvnds 2,812.092 49.502 {38,2261 70,828 2,894.196 Page 17
THE LITfLE ORCHARD CHARABLE TRUST NOTES TO THE FIfrIANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2026 14. Analysls of n•t ass•ts tWn funds Anatysls ol n•t a5s•ts b•tween funds - current y•ar Vnr•stri¢t•d funds 2026 Total funds 2026 Fixed 85sel investments Current assets Creditors due thin one year 3,007,893 1,256,745 110,6301 3.007.893 1,256,745 {10,6301 Total 4,254,008 4,254,008 Anatysls ol n•t Ass•ts b•tw••n funds - prlor y•r Unrestricted fvnds 2024 Totsl funds 2024 Fixed asset Investments Currenl assets Creditors due Iwthin one year 2.768.778 130,962 {S,5441 2.768.778 130,962 15.5441 T•tal 2,894, 196 2.894.196 16. RKon¢lllatlon of n•t mov•m•nt In fund5 to n•t oash Ilow from op•ratlng actlvltl•s 2026 2024 Nel income lor the year las per Statemenl of Financial Activ0$) 1.369,812 82.104 Adjustments for: Gain on investments Dividends, Intèr8sIs 8nd rents from investments Gainlllossl on the sale of investments Increaselldecreasel in credrtor5 1191,9671 167,9221 150,6041 6,086 1191,2921 143,9821 120.484 12,4001 Nel cash provided byl(us•d In) op•ratlng ctivi¢i•s 1.064,416 135.1061 Page 18
THE LITfLE ORCHARD CHARJTA8LE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16. Anatysls of cash and ¢•sh •qufvalents 2026 2024 Cash in hand 1.256,746 130,962 Total ¢4sh and cash •quivlents 1,266.745 130,962 17. Analysls of ¢hang•s In n•t debt At31 D•¢•mb•r 2025 Janury 2025 Cash flows Cash at bank and In hand 130,962 1,125.783 1,266,746 130,962 1,125,783 1,266.745 18. R•l•t•d party tr4nsactk¥ns During the year donations of £5.85012024- £5,520) were recewod from thè Trustees. A former Trustee. who passed away in the prevFOUS yea¥, left th& Charrty a Iggacy of £1,101.447. Thls legacy was received during the year and has been recogniwj as income in accordance with the Charity's accounting lIcY for legades. No other relatd party tranwtions accurd with the Trustee or their eslale. P4e 19