Charlty reglstratlon number 1200282 (England and Wales)
GRUMPY GIVERS CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

GRUMPY GIVERS CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M J Vthittles
Mrs sA￿￿les
Mr M D Freer
Mr5 P L Freer
Charlty number
1200282
Company number
CE030161
Prlnclpal address
Middle Bear
57 H￿h Street
Hertfordshire
SG11 1LA
Independent ex2mlner
Mr Bobby Bhogal FCAACCAA
Henton & Co LLP
Stsg House
Old London Road
Hertford
Hertfordshire
SG13 7LA

GRUMPY GIVERS CIO
CONTEKrs
Pag•
Trustees. repcyt
Indep￿mIent exaffmnef s reF(¥t
state￿nt of finan(ial activities
Balance sheet
Notes to the firwncial statements
6-11

GRUMPY GIVERS CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial ststements have been prepared in accordance with the accounbng policies set (xrt in note 1 to the
finanaal statements and comply wrth the tharity's consbtution dated 5th September 2022. the Charitses Ad 2011
and "A(xx)untsng and Rep(xb"ng by Chanbes: Statement of Recommended PraCts.￿ applicable to charibes preparing
their a(xx)unts in a(xX)rdar￿ the Finanaal Refx)rting Standard applicable in the UK and Republic of Ireland
(FRS 102)" (effethve 1 January 2019).
Objectlves and actlvltles
The Trustees have had regard to the guidan￿ issued by the Charrty Commission on public benefit. The prin￿pIe
obje(ts of the diarty are to enhan￿ public benefft through grants and donatK)ns for charitable purposes.
The charitys website can be found at https"Jlgrumpygivers.org uk
Achlevements and ￿rforn￿nce
SIgn￿cant activibes and achievements against objectsves
The d￿￿ty made donatsons to various inststutsons totalling £189,000 durirKJ the period. The twstees are pleased to
have made c&￿tn"txrti{￿S through donations to a)mmunity organisations dunng the peiiod. The tnjstees look forward
to makn.ng further (x>ntributions to charitsble causes in the future as they see fit.
Flnanclal revlew
The results for the perK)d are set out in the Statement of Finanaal Activities on page 4 and the surplus on ordinary
acbvrties of £338.599 will be transferred to ac￿Mulated reseNes.
The principle fvnding sources of the charity are the donab.ons received from trustees and the retum on investrnents
made by the charty. Investrnents are selected by the thanty (xrefully arKI monitored in terms of financial
perforrna￿ and ethical implicthons at Trustee meeb'rvJs regularty throughout the year.
Reserves policy
The trustees wll seek to build sustsinable unrestnded reserves to a level suffiaent to provide financial stsbility and
meet ary ex￿ptiOnal expendrture.
sk management
The Trustees monrtor the financ3al posrtion of the Charty regularly at each Trustees meeb'ng. The Trustees are
sabsfied that the exposure to any major risks are mrt￿ated.
Structure. governance and management
The Charity is a Charitsble Incofporated Organisab"on (Company number CE030161). having solety charitsble
obiethes. aThJ registered as a charrty (number 1200282). Grumpy Givers was registered with the Chanty
Commission on 5 September 2022.
The goveming dcument is its constitution, agreed by the prDspeth"ve trustees dated 5 September 2022.
The trustees who served dunng the year and up to the date of signature of the financial statements were:
Mr M J ￿rttleS
Mrs S A￿rttleS
Mr M D Freer
Mrs P L Freer

GRUMPY GIVERS CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Recruitment and 8ppointment of trustees
Nthv tntstees are gNen *quate trainir¥J in resped of th￿'r legal obl￿at￿ under chanty law. In particular In
relab'on to the Chanty Commission Guidanc£ on Public Benefrt, the (*￿rrtY (x)nststutson and the trustees deasion
mthThJ prO￿sSes.
The trustees. reF￿rt was apwoved by the Board of Trustees.
MrMJ
Trustee
es

GRUMPY GIVERS CIO
INDEPENDENT EXAMINEifs REPORT
TO THE TRUSTEES OF GRUMPY GIVERS CIO
I refxxt to ts trustees on nry examinabon of ￿ finaNial stateTYwts d (>uryJy C￿5 CIO dwty)
Ye￿ efxjed 31 December 2025.
SedK￿ 145(5)(b) (A ts chan￿ Ad 2011.
I have {xXry)￿ my exarnmab(￿. I c(xffirm that rK) matters have (x)me to my attenbon in cy)nne(*K)n wrth the
a(r(xmbrvJ re(￿S were rK)t kept in resped of the tharty as required by sedion 130 of the Charities Ad 2011.
the financial stater1￿￿ do not a(xxxd those re(xKts; (
the fin￿la1 do not c(xr¥ty wlh the applicable requirements conceming the fom afxl (Thtent of
finanaal ststements set out in the Charibes (AL￿Ounts and Rep(xts) Regulations 2008 other than any
requirement that the finanaa ststements gNe a tn￿ and fair view. which is not a matter considered as part of
I have no cOr￿mS and have come auoss no other matters in connection wrth the examination to which attention
should be drawn in this rep(xt in (xder to enable a wopef understanding of the finar￿la1 ststements to be reached
Mr Bobby Bhogal FCA ACCA A
Hent(￿ & Co LLP
stag HLxJse
Old LorKlon Road
Hertford
Hertfordshire
SG13 7LA
Date:

GRUMPY GIVERS CIO
STATEMENT OF FINANCIAL ACTivrriES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrlcted Unrestrlcted
funds
funds
2026
2024
Notes
Income from:
Donations and legacies
Investrnents
150,841
23.303
571,379
14.559
Total Income
174,144
585,938
EXpendI￿re on:
Charrtable activrties
193,303
188.422
Total expendknre
193.303
188.422
Net gains on investments
11
357,758
238,221
Net income and movement in funds
338.599
635.737
Reconclllatlon of funds:
Fund balances at 1 January 2025
1,022.107
386.370
Fund balances at 31 December 2025
1.360.706
1,022,107
The statement of financial a￿1v￿eS indudes all gains and losses recognised in the year. All income and expenditure
derive fr(xn continuing aCtiVrt￿s.

GRUMPY GIVERS CIO
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Notes
Flxed assets
Investments
13
793,759
848.197
Current assets
Cash at bank and in harKJ
568,492
175.410
Credltors: amounts falllng due wfthln
one year
14
(1,545)
(1,500)
Net current assets
566,947
173,910
Total assets less current Ilabllltles
1.360.7(
1.022,107
The funds of the ch2rlty
Unrestncknl funds
16
1,360,7(
1,022.107
1,360.706
1,022,107
The financ4al ststements were approved by the tNstees on ........
MrMJ
Trustee
2A)LL

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng polficles
Charlty Infornutlon
Grumpy Givers CIO is a public benefft entty in the form of a chantable incorporated organisatson (CIO),
1.1 Accounting convention
The financial ststements have been prepared in accordance wrth the charitys conststution dated 5th
September 2022 . the Charities Ad 2011. FRS 1 (Y2 "The Financial Reporb"ng Stsndard applicable in the UK
and Republic of Irelan(r rFRS 102") and the Charities SORP "Accounting and Reports'ng by Charities:
Statement of Rea)mmended PraCts"￿ applicable to chantses preparing their accounts In accordan￿ wth the
Finanaal Repo￿"ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effeth've 1 January
2019). The is a Public Benefft Entsty as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for Char￿eS not to prepare a Statement of
Cash Flows.
The finanaal ststements are prepared in sterling. whidi is the funthonal ￿rrencY of the charity. Monetary
arnunts in these finanaal statements are rounded to the nearest £.
1.2 Going concern
At the bme of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to conb.nue in operational existen￿ for the foreseeable future. Thus the trustees
contsnue to adopt the going con￿rn basis of accounbng in preparing the financial statements.
1.3 Ch2rltsble funds
Unrestricted furKJs are available for use at the discrets.on of the trustees in furtherance of their charrtable
obJ"edives.
1.4 Income
Income is recognised when the thanty is legally entitled to it after any perfornian￿ conditions have been me(
Ihe arrx)unts can be measured rdiabty, and rt is probable that income wll be received.
Cash donats.ons are recognised on receipt Other donations are recognised once the charity has been notified
of the donation, unless perf0rrnan￿ (X)nd￿.(￿S require deferral of the amounL IrKome tax recoverable in
relat￿ to donations received under Gift Aid or deeds of covenant is recognised at the ts.me of the donation.
1.5 Expendlture
Expendrture is recognised or£e there is a legal or construcbve obligabon to transfer ecorK)mic benefit to a
third party, it is probable that a transfer of economic beneffts will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is dassffied by athvity. The costs of each activity are made up of the total of direct costs and
shared costs. induding support costs involved in undertaking each athwty. The charity is not registered for
VAT, expenditure. where applicable indudes irrecoverable VAT.
1.6 Fixed asset investments
Fixed asset investments are inibalty measured at transaction price exduding transacts.on costs, and are
subsequenuy measured at fair value at each reportir¥J date. Changes in fair value are recognised in net
ina)me/(expenditure) for the year. Transathon costs are expensed as Incurred.
1.7 Cash and cash equlvalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid
investments with original matunb.es of three months or less, and bank overdrafts. Bank overdrafts are shown
within boffowings in current liabilities.

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollcles
(Contlnued)
Basic financial assets
Basic finanaal assets, which indude debtors and cash and bank balan￿s, are Inthalty measured at
transadion wice induding transadion costs and are subsequently carried at arno￿"Sed cost using the effethve
interest metTrK)d unless the arrangement consbtutes a financing transathon, where the transacb.on Is
measured at the present value of the future r￿ipts dis(x)unted at a market rate of Interest. Financial assets
dassffied as receivable withi.n one year are not 8￿rtIsed.
Basic financial liabilities
Basic finanaal liatx'lrties, induding (xeditors and bank loans are Inibally re(x)gnised at transath.on Pri￿ unless
the ￿nge￿t c￿strtuteS a finanang transath"on, where the debt instrument Is measured at the present
value of the future payments discounted at a market rate of Interest. Finanaal liab11￿.es dassffied as payable
wrthin one year are rnt arnOrt￿.
Debt instruments are subsequenuy carried at amorbsed cost, using the effectsve Interest rate
Tr* (xeditors are obl￿ationS to pay for goods or services that have been
uired in the ordinary
of
operabons from suppliers. Amounts payable are da￿fied as current l1atsl￿.eS rf payment is due wthin one
year or less. If not, they are presented as non-current IiabilrtJ"es. Trade credrtors are recognised inth.al
tranSadI￿ price and subsequenty measured at amortssed cost usirvJ the effecb.ve interest ￿￿thOd.
L)erecognition of financial liabilities
Finan(ial I￿￿.1￿eS are derecognised when the
anty's contractual obligations expire or are discharge
or
Crftical accountlng estSmates and Judgements
In the appli(xtion of the charty's accounting policies, the trust
are required to make judgements, e
and assumpbons about the carrying amount of assets and liabilitses that are not readily apparent fr
sour￿. The estimates and assoaated assumpbons are based on historical experience and other fa
re (x)nsidered to be relevanL A(aual results may differ from these estsmates
The estimates and urKler1ying assumpbons are reviewed on an ongoing basis. Revisions
accounting
esb'mates are recognised in the period in which the estimate is revised where the rewsion affects only that
penod, or in the pen￿1 of the revi
and future
re the revision affect
future
periods.
tes
the
sthat
Income from donatlons and legacles
Unrestric
funds
2025
nres
cted
funds
24
Donab"ons and gifts
150

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Unrestricted
funds
funds
2026
2024
Income from listed investments
Interest receivable
19.175
4.128
11.209
3.350
23.303
14,559
ExPendI￿re on charftable acovltles
Unrestslctsd Unrestrlcted
funds
funds
2026
2024
Dlrect costs
Grant funding of adivibes (see rK>te 6)
189,000
185,200
Share of support and governance costs (see note 7)
Govemance
4.303
3,222
193,303
188,422
Analysls by fund
Unrestrided funds
193.303
188.422

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grants payable
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Grants to institutions:
Congo Churth Asso(iabon
PCC for the Ec Standon Church
Essex & Herts ￿"r Ambulan￿ Trust
Safer Pla￿S
Mede(?n Sans
DS Athieve
Scoth"sh Wldlrfe Machrihanish
National Y(xrth Orchestra
Royal Nab"onal ￿febOat Insbtutson
Safvation Army
Isabel Hospi
Medair
Futurehope
Mercy Ships
1,000
45,000
5,000
5,000
15,000
25,000
10.000
200
15,000
25,000
50,000
10,000
10.000
5,000
10,000
25,000
18,000
25,000
25,000
50,000
189,000
185,200
Support costs allocated to activities
2025
2024
Governan￿ costs
4,303
Analysed between:
Unrestrided funds
4,303
3,222
Net movement in funds
2025
2024
The net m0Ven￿nt in funds is stated after charging1(c¥ed￿ng).
Fees payable for the independent examination of the chanty's finanaal
statements
1,545
1,500
Trustees
N￿e of the trustees (or any persons C<￿neded them) received any remunerabon or benefits from the
chanty during the year.

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
The employees are the tnjstees of the thanty and received no remunerabon for their seNices.
There were no employees wtK)se annual remuneration was more than £60,000.
11 Gains and losses on investments
Unrestricted Unrestrlcted
funds
funds
2025
2024
Gain￿00Sses) arising on:
Revaluation of investments
Sale of investments
(60,849)
418.607
175,483
62,738
357,758
238,221
12 Taxation
The chaiity is exempt from taxation on its activitses because all its income is applied for charitsble purposes.
13 Fixed asset Investments
Usted
Investments
Cash in
portfolio
Total
Cost or valuatAon
At 1 January 2025
Additi(￿S
Valuation (*w)ges
Net movement on cash accounts
Disposals
811,650
337,190
(60.849)
36.547
848.197
337,190
(60,849)
54,892
(385,671)
54,892
(385.671)
At 31 December 2025
702,320
91.439
793,759
Carrylng amount
31 December 2025
702,320
91,439
793,759
At 31 December 2024
811,650
36,547
848,197
10-

GRUMPY GIVERS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
7(r2.320
91.439
811.650
793,759
848.184
2025
1.545
not subjed to speak ty (k)nors afKI grantors as to h(Av Ihey may be used.
At 1 January Incomlng Res￿r¢e5 Galns 2nd
2025 resources expended
At31
December
2025
1.022,107
174.144
(193.303)
357.758
1,360.7(
Prevlous year
At 1 January
Incomlng Resources
Gains and
At31
2024
G￿[al funds
386.370
585,938
(188,422)
238,221
1.022,107
16 Related party transactfions
Transactfjons wfth related part5es
During the year the charity entered into the following tran&3Ctions wth related parb"es:
Don2tlons recelved
2025
2024
Trustees
150.
150,840
571,379
11

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