Charlty reglstratlon nthiber 1200282
GRUMPY GIVERS CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2027

GRUMPY GIVERS CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•8
Mr M J Whittles
Mrs S A ￿hIttle3
Mr M D Fr8er
Mrs P L Freer
Charfty number
1200282
Company numb?r
CE030161
Prlnelpal addres8
Middle Bear
57 High Street
standon
Hertfordshire
SG11 1LA
Ind•p•nd•nt examlner
R J Sears FCCA
Henlons
stag House
Old London Road
Hertford
Hertfordshire
SG13 7LA

GRUMPY GIVERS CIO
CONTENTS
Palle
Trustees, report
Independent examinevs report
Stat6menl of financial acttvities
Balance she81
Notes to th6 fin8ndal statements
6-11

GRUMPY GIVERS CIO
TRUSTEES. REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2023
The trustees present thair annual report and finanual ststèmants for the period 5 September 2022 to 31 December
2023.
The financial statements have been prepared in a(￿ordanCe with the accounting [￿ICI&S Sèt out in note I lo the
nancial stalemenls and comply vlith the charity's conslilulion dated 5th Septembef 2022, the Char5fjès Act 2011
and "Accountlng and Reporting by Charities." Slgt8ment of Recommended Pracb"(* applicable lo charities preparing
their accounts in accordance with thè Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021" {effective 1 January 20191.
Obl•￿V¢S And a¢tlvltl•s
The Trustees have had regard to the guidan<* issued by the Charity Commission on public benefit. Thè principle
objects of the charity are to enhance public benefit thiough grants and donations for charitable purposes.
The charity's website can be found al https.'Ilgrumpygivers.org.uk
Achlev•m•nts and performance
SignifiGanl activities and achievements against objeclwes
Th9 charity made donations to various institutions tolalling £13,000 during the PgTiod. The Iruslees are pleased to
have made contributions through donations to eommunily organi58tions during the period. Tho trustees look forward
to making further contributi(￿5 to charitsble causos in the fL¢lure as they 59$ fil.
Flnanclal revlew
The results for the peTiod arè sat out in the Statemènt of Financial Activities on page 4 and the surplus on ordinary
activities of £386,370 will be Iransfetr8d to aecumulated reserv85.
Thg principle funding sources of the charity are th8 donations received from trustees and the reluTn on investments
made by tha charity. Investments are selected by the charity earefully and monltored in temis of finan¢lal
Performan￿ and èthical implications al Trustèè meetings regularly throughoui the pericxl.
R8saNos pOI￿Y
The Iruslees will se8k to build sustainable unièstricted reserves lo 0 lèvel sufficient to provide financial stability and
m8èt any eX￿ptIonal expendlture.
Risk m8n&ggm&nt
The Trust88s monitor the financial position of the Charity regularly at each Trustees mèèting. The Trustees aro
58tisfied that the exposure to a)y major risks mitsgated.
StructuY•, gov•fn4noe and management
The Charity is a Charitable Incorporated Organisation (Company numbèr CE0301611. having solaly eharitable
objectwes, and registered as a charity (number 1200282)- Grumpy Givgrs was registered wth Ihe Charity
Commi55ion on 5 September 2022.
The govèrning document is ils (xjnstitulion. agreed by the wospectbve trustees datèd 5 September 2022.
The trustèès who sewl during thè period and up to the data of signature of the finaneial statements were".
Mr M J Whittles
Mrs S Avvhittles
Mr M D Freer
Mrs P L Freer

GRUMPY GIVERS CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
Rg¢rui¢mgnt &nd 8ppoAntmènt of trustoes
New tnjstaos are given adequate training in respect of their legal obligations under charity law. in particular in
relalion to the Charity Commission Guidance on Public Benefit, the charity conslilulion and the trustees decision
maklng processes
Tho trusteas, report was approved by the BoaTd of Trustees.
Mr M J VVhilUè5
Tru6t••
Dale..

GRUMPY GIVERS CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GRUMPY GIVERS CIO
I report to the trustees on my examination of the financial statements of Grumpy Givers CIO Ilhe charity) for tha
pèriod 8nd8d 31 Dècèmbèr 2023.
R•sponslbllltl•s and ba$ls of report
As the trustees of the charity you are reS￿nsIble for the preparatton of the fina￿[al statements In accordance with
the requiremenls of the Charities Act 2011 {the 2011 Acll.
I report in respect of my examination of the chartty s finand81 statements car￿￿￿ out under sgctlon 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Indepgnd?nt examlner's $tat•ment
I have completed my examination. I that rK) matters hava come to my attention in connection with the
examination giving me cause lo believe that in any material respe¢t'.
ac¢tsunling ra(x)rds warè not kept in respect of the charity as required by section 130 of the 2011 Act.. or
tha financial statements do nol a￿Ord with those records.. or
the Iinarhcial statements do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reportsl Regulations 2008 0tt)er than any requlrement that the
a(munts giv8 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 conn8¢llon wlth the axamlnation to which attention
should ba drawn in this report in order to enable a proper understanding of the financial statements lo be reathed.
R J Sears FCCA
Hgntons
stag Hous6
Old London Road
Hértford
Hertford5hire
SG13 7LA
Dated..
19

GRUMPY GIVERS CIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2023
Unrestrlct¢d
fund6
2023
Notes
Income from:
Donations and legad&$
Investments
243,930
3,800
Total Inoome
247.730
Expendlture on:
Charitable aclivittes
14.440
Total expvndlture
14,440
Net gainslllossesl on investments
11
153.080
Income and movement In funds
386,370
Ro¢¢nolllatlon of funds:
Fund balances al 5 September 2022
Fund balances at 31 Decembar 2023
386.370
The statement of fin8nd81 8Ctivitias ineludes all gains and losses recognised in the period. All income and
exoandlturè darlva from continuing activities.

(>KUMPY GIVERS CIO
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
Notos
FSxed assets
Investments
13
375,760
Curr•nt ass•ts
Cash at bank and in hand
12,050
Credltors: amounts falllng due wlthln one year
14
11,4401
Not curr•nt assèts
10,610
Totsl assots l•$$ ¢urfvnt Ilabllltt•s
386,370
Net assets ex¢ludlng pgn$lon Ilablllty
386,370
The funds of the charlty
Unrestricted fvnds
386,370
386,370
The )Inancial statements were approved by the trustees on ............. .
Mrm
Trustse
hlttles

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023
A¢¢ountlng pg11¢19
Charlty Infornutlon
Grumpy Givers CIO is a public benefit entity In the form of a charitable incorporated organisation {ClO).
1.1 Reportlng perlod
The enlilies financial stslem8nls have been prepared for the extended period 5 September 2022 to 31
December 2023.
1.2 Accountlng ¢onventlon
The financial slalements have been prepared in accordance with the chari(Vs constitution dated 5th
September 2022 , th8 Charit16s Act 2011. FRS 102 °Th6 Financial Reporting Standard applicable in the UK
and Republic of Ireland. l°FRS 102.1 and the ChaTilies SORP "Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in aeix>rdance with the
Financial R8p(Kb"ng Stsndard applieable in thè UK and Republic of Ireland IFRS 1021" {effecttve 1 January
20191. The charity is a Public Benefjt Entity as deffined by FRS 102.
Thè charsty has taken advantagè of thè provisions in th8 SORP for chariligs not to propare a Stslemenl of
Cash Flows.
The finanaal statements are prepared in sterfing. which is the fvnctional currency of the charity. Monetary
amounts in these financial ststemenls are rounded to the nearest £.
1.3 Golng concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the tharity
has adequat8 resources to continue in operational existence ft)r the foreseeable future. Thus the Iruslees
continue to adopt the going concern basis ol accounting in preparing the financial statements.
1.4 ¢h4rltabl• funds
Unrestricted funds ara available for use at the discretion of thè trustw In furthgr8nce of thglr charflabl
ot4'ectives.
1.6 Income
Income is recognised when the charity is legally entitled to it after any Performan￿ conditions have been met.
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations 8re recognised on racèipt. Othèr donmtions arè recognlsèd th8 charity ha5 b8en notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations raceived under GiftAid or deeds of covenant is recognised at the time of the donation.
l.fj Expendlture
Expenditure is recognised on(% thèrè is a legal or constwctiva obligation to transfer aconomic bènefit to a
third party, it is probable that a transfer of economic benefits wll b8 required in settlement, and the amount of
tha obligation can be measured reliably.
Expenditure is classified by activity. The costs of eath a¢lSvity are made up of tho lolal of direct costs and
shared costs, including support costs involved in undertaking each activity. The charity is not registered for
VAT, expenditure, where applicable includes iTfècov8rable VAT.
1.7 Flxed asset Investments
Fixed asset investments are initially measured at transthin price excluding transact¢tsn Costs, and are
subs￿￿￿ntlY maasurèd at fair value at each reporting dale. Changes in fair value are recognised bn nel
incornellexpendilurel for the y8ar. Transaction costs are expensed as incurred.

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
Aooountlng pollGle5
{Contlnuedl
1.8 Cash and ¢a8h equlvalents
Cash and cash equivalenls irhclud8 cash in hand, deposits held al call with banks. other short-lerm liquid
investments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings In current liabilitias.
Bthslc Iln8nclalass•ts
Basic finanaal assets, which in(4ude debtors atyj cash and bank balances. are ini118lly measured at
transaction price induding transaction costs and are subsequently carried at amortised cost using the effective
nterest mèthod unless the arrangement conslilules a finanang transaction, wheré thè transaction is
measured at the present value of tt)a lutura reeeipts discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amort158d.
Baslc llnanelal Ilabllltl8S
Basic financial liabilities. induding creditors and bank loans ara inltially ￿e0gniSed at Iransaotion Price unless
the arrangemènt (xjnstitutes a financing transaction, wheTe the debt instrumenl is measured at the present
value of the lulure payments discounted al a market ratè of interest. Finanaal liabilities classified as payable
within on8 yèar are not amortised.
Debt instruments are subsequently carrfed al amortised cost. using the effective interest rale method.
Trade creditors are obligats.ons to pay for goods or services that have been acqulrèd In the ordinary course of
opèrations from suppliers. Amounts payabb are classified as current IiBkilities if payment is due within one
year or less. If not. Ih8y arè pres&nted as non-currenl liabilities. Trade creditors are r8cognisèd initially al
transaction prieè and subsequently measured at amorti5ed c05t using th8 effective interest method.
Derncognlth?n olflnancial Ilabllltl¢
FinanaBI liabilities are derecognised when the char6ty'$ ¢onlr8Ctual obligations expire or are discharged or
cancell&J.
¢rltlGal aceountlng estlmates and ludqements
In the application of th& charity's accounting policies. the trustees arè réquired to make judgements, estimates
and assumptions about thè carying amount of assets and liabilities that arg not raadily ￿ppa￿nt from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are ￿nSid￿r8d to bè rolevanl. Acbjal results may differ from these 85timates.
The estimates and underfying assumptions arg rèviawèd on an ongoing basis. Revisions lo accounting
estimates arè r8eognised in the wriod in which the estimate is revised whèrè the revision affects only that
period, or in the period of the rèvision and future periods where the revision affect5 both ajrrant 8nd fulure
Pgrbods.
Incomè from donatlons and legacles
UnreSt￿oted
funds
2023
Donations and gifts
243,930

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
In¢om• fmm Investments
Unrestrlcted
funds
2023
Income from listed investments
3,800
Exp•ndltur• on oharltable aotlvltl•B
Unr•strl¢t•d
funds
2023
Dlrect costs
Grant funding of activities (see note 61
13,14)0
Share ofsupport and governan¢• Costs {#•• nots 7
Govemart
1,440
14.440
Analysls by lund
ur￿est￿lCted fvnds
14,440
Grants pay•bl•
UnrostrlGted
funds
2023
Gr8llts to instrtutions..
Embercombe
The Mudlarks Community
Essex & HertsAirAmbulance Trust
Royal Mencap Society
to,000
1.000
1,000
1,000
13.000
Support costs allocated to aetfvitles
2023
Goveinance costs
1.440
Analysed between:
Unreslricled funds
1,440

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
Nèt mov•m•nt In fund8
2023
i ne nel movemern In Tunas Is stsle(i aitsr ¢harginglicreaiiiri-:"
Faas payable for the independent examinalith of thè d)arity's financial statements
1.440
Trustees
Nonè of th& trustees lor any persons CO￿r￿ted with Ih8m} rèc8iv&d any remuneration or benefits from the
charity duTing the period.
10 Employegty
The average mnthly number of employees during the period SrKluding Irusl8es was..
2023
Number
There were no employoos whose annual remuneration wa$ m￿* than £60,000.
11 Galns and los808 on Inv•stm•nts
Unrgstrl¢t•d
fund8
2023
tJainslllos5esl arising on..
Revaluation of investments
153,080
12 Taxatlon
The charity is exèmpt from tsxalion on its activities because all Its itKome is applied for charitable purposes.
13 Flxed ass￿ Investment8
Usted
Invèstmènts
Co$t or vAluatlon
At 5 September 2022
Additions
Valuation changes
222,680
153,080
At 31 December 2023
375,760
Carrylng amount
At 31 Dècember 2023
375,760

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
13 Flxed asset Investrnents
IContlnu•dl
2023
Investments at fair value comprise..
Equities
Cash held by inwstmant managers
371.960
3.800
375,760
14 Credltc+rs: amounts f4115ng du? wlthln on• y•ar
2023
Accruals and deferred income
1.440
16 Unrestrlcted lunds
The unrestricted funds oflhe charity comprise th& unexpended balances of donall¢)ns and grants ￿lch ar6
t subject to specafic conditions by donors and grantors as lo how thay may bg used.
At5
September
2022
Incomlnq
sources
R•source$
•xpended
Galns and
losses
At31
Decèmbèr
2023
General funds
247.730
114,4401
153.080
386.370
10-

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2023
18 Relat•d p4rty tr4nsaotlon¥
Tr4nJaotlon$ wlth rèlated part
During the period the tharfty entered into the following Iransactlons wlh related partt'&s'.
Donallons
rnctlv•d
2023
TTUStee5
243,930
11