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 I10￿5
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 BU￿neSS Park
Newbury
Berkshire
RG196AB
Independ•nt audltor
James Cowwr Kreston Audit
The White Building
14 Cumberland Pl￿e
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 re￿E and finanaal slalements of the Charity o)mply with the Charities Act
2011, the requirerrEnts of the Charity's governing dc￿rnent 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 commUn￿allonS 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 Ir￿Me 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￿ ob*cts 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 In￿M￿ and capital gro￿. The Twslees
seek lo maintain a sum, assess8d from bme lo ts.me In the I￿ht ol probable fvtufe expenditure. in cash reserves
lo meet that expenditure.
The Trustees confirTn that in setting the ob￿tiveS ol the Tnjsl they have complied wilh their duty in $8ction 4 of
the Charities Act 2011 to have due regard to public t*￿fil 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)u￿ter 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 TrUst￿S 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 n￿m￿r8 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 AUD￿OR.$ REPORT TO THE MEMBERS OF THE LrrrLE ORCHARD CHARITABLE
TRUST
Oplnlon
We have audited the finanual State￿EntS 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 sBJrTr1￿Trt 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 A￿nting 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 regulat￿nS 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 Slater￿nts..
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 aC￿rdanCe wrth United lQngdom Generalty AcL8pled Accountlng
Practice.. and
have be6n preparod in ac￿rdance 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 s￿￿t￿Gant doubt on the ¢harity's ability to rA)nlinue as 8 going
concem for a period of atlgasl Iwelve tNJnlhs from when firtarKial State￿nts are authorised for issue.
Our restK)nsibilities and the responsibiliti.es of the Trustees wrth respect lo goin9 con￿rn 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 state￿nts
and our Auditorfs r8port ther￿n. 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 olhen*ise 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
othe￿186 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 pèrfonT*I, 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 inf0m￿tion gwen In the Trust88s' rewt i8 incon$istsnl In any material re8Fecl wlth the finanaal
staten*nts,' or
sufficient acc¥Junlifig recLJrds have not been kepL or
the financial staiemenls are not in agreemènt wrth tha ￿t￿nting r￿￿rdS 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¥. resFK￿sib1lrfjes 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 ￿ater￿1
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 g￿ng 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 a￿y$ detect a material misstate￿￿nI when il exists. Misstatements can arise
from fraud or error and are conS￿ered material rf, indiwdually or in the aggregAt8. they could reasonably be
expected to influence the economK deCA￿onS of user5 tsken on Ihe basis of thesè financial statements.
B￿￿$9 of the inherent limitations of an audi( there is a risk that we wll r¥)t detect all irr9guLarities, includlng
those leading lo a material misstatement in the financAal statements or non-compliance with regulation. This risk
increases the more thgt compliance wth a law or regulation is removed from the èvènts and transactions
refle¢led in the financial statemants, as we will be less likety to become aw8re of instancos of non-compliance.
The risk is al80 greater regardino Irregulariiies c¢curring dufr lo fraud rath8r than efror, as fraud involvas
Intentional COn￿lMent. lorgery, ￿lI￿s1on, omisslon or misrepr8sentab.on
The specific PfO(*durns for this gngagem8nt that we de5WJn￿ and perf0m￿d to delect matorial misstatements
n respect of I￿egUlarities, indudirwj froud, wer8 as folh)ws.'
Enquiry of Managemonl and charyed with govwnanc* around actual and p)lentsal litsgatjon ond
claims.,
Enquiry of Management and those charged wth govgmonce to Klenbfy any material instsnc8s of non-
¢omplianc* with laws and reguL8tions.
Reviewing minutes of meetings of those charged with govemanco",
R8vw4ing financial State￿nI disckxures and lesling to supForb'ng docum8ntation to assess complian¢0
with applicable laws and reguklions.,
Perfoming audrt work to address the risk of iwularib'es due to managomant override of ￿ntrol$. 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 a￿drt 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 eligit￿8 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 g*lns Qn Inv•s*Jn•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 Financ￿1 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
unrestr￿le(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 is￿Je 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 fln8￿Ing *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 equIva￿nts 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 COw￿r 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 Repo￿ng 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 v￿W and have departed from
the Charities (AL￿oUnts and Rèports) RegutatKJns 2008 only to the ex￿nt required to provide a 'true
and fairf view. This departure has involved following the charit￿S SORP IFRS 1021 published in
October 2019 rather than Ihe AoEountsng and Reporting by char￿"e5.. Stat8monl of Recommandgd
Practice eff￿live from 1 April 2005 which has sincé been wrthdTawn.
The Litue Orchard Charitabte Trust rMets the definrt￿n 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(￿Un￿n0 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 sUffic￿nI 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 PrO￿rtY 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 r*ivabJe, which will general￿ ￿ the exFeCted cash amount io be distributed to the
Charity, can be ￿llabty measurod.
2.4 Expèrnliture
EXPendi￿re 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 resoU￿s.
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 di￿uY 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. $u¢h grants bwng rÉtx)unised as ex￿ndItUre when the conditions attachlng are
￿￿lI￿d. Grants offered subject to condilions wh￿h have not been met al the year end are notod as 8
commrtment. bul not accrued as experKliture.
All exFenditUTe is inclusive of irrecy)verable VAT.
2.6 Inv•stm•nts
Fixed gwt investm8nts ar8 a fonn of financial instrum6nt and are inltlalty recognisgd at their
transactK)n cost and subsequ6nUy measured al fair value at the Balanca sheet date, unless the value
cannot be measured reliabty in wh￿h case il is measured al cost less impaimienl. Investment gains
and losses. whether realised or unrealised. are ujmbined and prosgntod as 'Gainsllk*5s8s1 on
investments. in the Statement ol finanrAal &tivities.
2.6 Cash at b4nk 4nd In hand
Cash al bank and in hand Indudes cash and short-tsm7 highly IiqLtid investments with a short malunty
of three rn￿nths or less from the date of acquisilion of oponing ol th8 deposit or similar acLounL
2.7 Llablllll•$ 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 r￿Uired 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 payrn￿ts for the goods or servw it musl provKIe.
Page 12

THE LITfLE ORCHARD CHAR￿ABLE 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 ballan￿s. 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 finan￿ng transaction. where the
transaction is measured at present value ol the fulyre receipts dis￿￿nted al a market rale of interest.
Financial assets claswfied as r￿l¥abl& wrfhin one year are nol an￿rtised.
Other financial assets. including trade investments. are initially measured al fair valu8. which is
normally thè tranSaCt￿n 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}m￿nI.
Basic firtanual l￿bilItieS, ir￿lUding crthjitors are ITr￿81￿ 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&
Invest￿nI Incom8, oains and losses are alkXa￿ts to the approprfate frJTrJ.
In¢om• trom d•n*tlons 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 inVeSt￿Ents
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 FoUnd8￿n
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 (¢On￿￿u0d)
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•r*d•n
The audrtorfs remunefatK)n ar￿Unts 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 st￿k 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 In￿rn 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
G*lnsl 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 CHAR￿ABLE TRUST
NOTES TO THE FIfrIANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2026
14. Analysls of n•t ass•ts ￿tW￿n 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 Activ￿0$)
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 •quiv*lents
1,266.745
130,962
17. Analysls of ¢hang•s In n•t debt
At31
D•¢•mb•r
2025
Janu*ry
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 accur￿d with the Trustee or their
eslale.
P4e 19