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2024-12-31-accounts

RURAL YOUTH TRUST FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024 Registered Charity Number 1003944

RURAL YOUTH TRUST

For the year ended 31 December 2024

INDEX

1 OFFICERS AND ADVISERS 2 - 4 TRUSTEES’ REPORT 5 INDEPENDENT EXAMINER’S REPORT 7 STATEMENT OF FINANCIAL ACTIVITIES (2023) 8 BALANCE SHEET 9 – 12 NOTES TO THE FINANCIAL STATEMENTS

Page 1

RURAL YOUTH TRUST For the year ended 31 December 2024

The trustees present their annual report and financial statements of the charity for the year ended 31[st] December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

TRUSTEES, OFFICERS, ADVISERS AND ADMINISTRATIVE INFORMATION

Charity Name and Number The Rural Youth Trust
Registered charity number: 1003944 (England & Wales)
President Peter Jackson CBE
Trustees John Lee OBE DL (Chairman)
Joanna Robson (Treasurer)
Glenn Jones
Neil Cameron
Stephen Jarvis
Hannah Talbot
Invited to attend Trust Secretary – Caryn May
Chair of NFYFC Council – Drew Bailey
NFYFC Chief Officer – James Eckley
Place of business and
Correspondence address Ms C May
YFC Centre
National Agricultural Centre
Kenilworth
Warwickshire
CV8 2LG
Bankers H S B C
46 The Square
Kenilworth
CV8 1EA
Investment Advisers Evelyn Partners
103 Colmore Row
Birmingham
B3 3AG
Independent Examiner Mark D Harwood FCA BFP FMAAT
Michael Harwood & Co
Chartered Accountants
Greville House
10 Jury Street
Warwick
CV34 4EW

Page 2

TRUSTEES’ REPORT

RURAL YOUTH TRUST For the year ended 31 December 2024

History, objectives and activities of the Trust

The Rural Youth Trust was established under a Trust deed dated August 1991 with the objective of awarding grant to assist in the leadership and motivation of young people in rural areas, whether through the National Federation of Young Farmers Clubs or through other avenues.

Structure, Governance and Management

Trustees are elected in accordance with the terms of the Trust. The Trust deed allows for a minimum of three and a maximum of eight trustees. The trustees met three times in the year. The induction of a new Trustee involves being made aware of a Trustee’s responsibilities, the governing document, the administrative procedures, the history and philosophical approach of the charity. A new Trustee would receive copies of the previous year’s annual report and accounts and a copy of the Charity Commission leaflet “The Essential Trustee: What you need to Know”. Trustees serving in the year are shown on page one.

The Trustees annually review the risks that the charity faces. To date these have mainly related to investment management and these have been ameliorated by diversified portfolio management.

The Trustees have delegated day to day responsibility for administration of the Charity with the Treasurer.

Public Benefit

The Trustees have had due regard to the guidance published by The Charity Commissioners on public benefit, and consider that the objectives and activities of the charity fulfil this requirement.

Procedures and policy for grant making

The Trustees meet at least twice, and up to four times a year to consider any grant applications and maintain regular electronic communication to review any feedback they have received. Nominations for grants must be in writing and on the charity’s pro forma application form. An application form is available from the correspondence address.

The Trustees always seek feedback on the actual use of grants given and the achievements made, including those to individuals. The explanations and feedback received are sufficient for monitoring the quality of the grants made.

Financial Review

The year’s results show a deficit of £13,275 (2023 – deficit of £14,473) after having paid grant payments and also grants committed, amounting to £40,174 (2023 - £34,414) before the realised gains of £11,201 (2023: gains of £695) and unrealised gains on investments of £65,277 (2023 – gains of £56,885).

Risk Review

The Trustees have considered the risks to which the Charity is exposed and have established systems for mitigating those risks. The risks are limited to investment risks. The Trustees believe that by investing its funds in Evelyn Partners which is periodically reviewed, these risks are minimised.

TRUSTEES’ REPORT (continued)

Page 3

RURAL YOUTH TRUST For the year ended 31 December 2024

Reserves Policy

The total fund for the charity was £1,295,917 at 31[st] December 2024 which is unrestricted. The Trustees have agreed a policy whereby the funds not committed or invested in investments held by the charity should be maintained at a minimum of £1,000 at the bank and/or brokers to meet immediate application.

General reserves at the year end stood at £1,295,917. The Trustees have agreed a policy whereby unrestricted funds not committed or invested in investments should be kept at a minimum in order to maximise investment returns.

The Trustees have considered the most appropriate policy for investing funds. Most of the capital of the Trust is invested and managed by the Trust’s brokers Evelyn Partners of Birmingham. The investment brief remains to invest the fund for a mixture of security, income and some long-term capital growth.

It remains the Trustees’ intention broadly to match the investment income from the investments with the cost of grants and administration expenditure.

Investment Policy

The Trustees have considered the most appropriate policy for investing funds. The Trustees have invested in fixed income stocks, equities and short-term sterling deposits which were managed by Evelyn Partners. The Trustees consider that the returns on these funds are satisfactory.

The Trustees met formally with a representative from Evelyn Partners twice during the year to review the performance of the funds, risks and anticipated future needs.

Achievements and Performance

Grants Awarded

The Trustees again received a large number of enquiries for assistance during the year but unfortunately a number of them were considered outside the criteria for grant aid set down for the Trust. However, grants were made in the following areas: -

NFYFC County Support - Fieldwork proposal Curly’s YFC Radnor YFC Suffolk YFC Long Benington YFC Surrey YFC Holt Countryside

Future Plans

The Trustees continue to promote the Trust and intend to provide grants in a similar way as in the recent past and encourage applications from eligible organisations.

TRUSTEES’ REPORT (continued)

Page 4

RURAL YOUTH TRUST For the year ended 31 December 2024

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Charity law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the Trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the Trustees on 9[th] April 2025

Signed ………………………………………. J Lee OBE DL (Chairman)

Signed ………………………………………. Mrs J Robson (Treasurer)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

Page 5 RURAL YOUTH TRUST For the year ended 31 December 2024 Charity Number 1003944

I report to the Charity’s trustees on my examination of the accounts of the charity (“the Trust”) for the year ended 31 December 2024, which are set out on pages 6 to 12.

Responsibilities of Trustees and Examiner

As the charity’s trustees 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 the 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 which gives me cause to believe that in, any material respect:

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 D Harwood FCA BFP FMAAT Michael Harwood & Co. Chartered Accountants Greville House 10 Jury Street Warwick Warwickshire CV34 4EW

Dated:

RURAL YOUTH TRUST

Page 6

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024

Unrestricted Total Total
Funds Unreserved
Funds
Note 2024 2024 2023
£ £ £
INCOME FROM:
Donations 6,250 6,250 -
Investments 2 32,670 32,670 30,201
Sundry income - - 32
Interest on tax repayment - - -
---------------------------------- --------
TOTAL INCOME 38,920 38,920 30,233
EXPENDITURE ON:
Raising funds
Broker’s fees 8,754 8,754 8,135
Charitable activities
Grants to young people in rural areas 4 40,174 40,174 34,414
Management fee for delivery of a national training - - -
programme
----------- ----------- -----------
48,928 48,928 42,549
Other costs
Printing, postage and stationery 26 26 11
Travel expenses 1,066 1,066 -
Website expenses 267 267 354
Treasurer’s honorarium 250 250 250
Sundries 187 187 72
Accountancy fee 355 355 355
Independent Examiner’s fee 1,055 1,055 1,055
Bank charges 61 61 60
-------------------------------- ----------
TOTAL EXPENDITURE 52,195 52,195 44,706
-------------------------------- ----------
Net (expenditure)/income before gains/(losses) (13,275) (13,275) (14,473)
Realised (losses)/gains on sale of investment assets 11,201 11,201 695
-------------------------------- -----------
Net (expenditure)/income (2,074) (2,074) (13,778)
Unrealised (losses)/gains on revaluation of fixed assets 65,277 65,277 56,885
----------------------------------- ------------
Net movement in funds 63,203 63,203 43,107
Reconciliation of funds:
Total funds at 1 January 2024 1,232,714 1,232,714 1,189,607
-------------------------------------- ----------------
TOTAL FUNDS AT 31 December 2024 8 £1,295,917 £1,295,917 £1,232,714
====================== =========

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 9 to 12 form part of these financial statements.

RURAL YOUTH TRUST

Page 7

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023

Unrestricted Total Total
Funds Unreserved
Funds
Note 2023 2023 2022
£ £ £
INCOME FROM:
Donations - - 2,500
Investments 2 30,201 30,201 26,229
Sundry income 32 32 -
Interest on tax repayment - - 1
---------------------------------- --------
TOTAL INCOME 30,233 30,233 28,730
EXPENDITURE ON:
Raising funds
Broker’s fees 8,135 8,135 8,565
Charitable activities
Grants to young people in rural areas 4 34,414 34,414 26,230
Management fee for delivery of a national - - 2,400
training programme
----------- ----------- -----------
42,549 42,549 37,195
Other costs
Printing, postage and stationery 11 11 25
Travel expenses - - -
Website expenses 354 354 210
Treasurer’s honorarium 250 250 250
Sundries 72 72 72
Accountancy fee 355 355 345
Independent Examiner’s fee 1,055 1,055 1,035
Bank charges 60 60 61
-------------------------------- ----------
TOTAL EXPENDITURE 44,706 44,706 39,193
-------------------------------- ----------
Net income/(expenditure) before gains/(losses) (14,473) (14,473) (10,463)
Realised gains/(losses) on sale of investment 695 695 (31,102)
assets
-------------------------------- -----------
Net income/(expenditure) (13,778) (13,778) (41,565)
Unrealised gains/(losses) on revaluation of fixed assets 56,885 56,885 (145,990)
----------------------------------- ------------
Net movement in funds 43,107 43,107 (187,555)
Reconciliation of funds:
Total funds at 1 January 2023 1,189,607 1,189,607 1,377,162
-------------------------------------- ----------------
TOTAL FUNDS AT 31 December 2023 8 £1,232,714 £1,232,714 £1,189,607
====================== =========

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 9 to 12 form part of these financial statements.

Page 8

RURAL YOUTH TRUST

BALANCE SHEET For the year ended 31 December 2024

Note 2024 2023
FIXED ASSETS £
£
Listed investments 5 1,267,026 1,210,208
CURRENT ASSETS
HSBC account 3,720 4,600
Debtors 6 18 514
Cash held by brokers 28,821 21,125
-------------- --------------
32,559 26,239
CREDITORS
Amounts falling due within one year
7
(3,668) (3,733)
------------ ------------
NET CURRENT ASSETS 28,891 22,506
--------------- ----------------
TOTAL ASSETS LESS CURRENT LIABILITIES 1,295,917 1,232,714
---------------- ----------------
NET ASSETS £1,295,917 £1,232,714
========= =========
THE FUNDS OF THE CHARITY:
General Fund - Unrestricted 8 1,295,917 1,232,714
---------------- ----------------
TOTAL CHARITY FUNDS £1,295,917 £1,232,714
========= =========

The financial statements were approved and authorised for issue by the Trustees on 9[th] April 2025 and were signed on its behalf by:

Signed …………………………………………… J Lee OBE DL (Chairman)

Signed …………………………………………… Mrs J Robson (Treasurer)

The notes on pages 9 to 12 form part of these financial statements.

RURAL YOUTH TRUST

Page 9

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

1. ACCOUNTING POLICIES

a) General information and basis of accounting

The Rural Youth Trust is a charity registered in England and Wales since 1991. The address of the registered office is given in the charity information on page 1 and the nature of the charity’s operations and principal activities are given on pages 1 to 2.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts do not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

b) Income recognition

Donations and all other income are accounted for on the accruals basis, including a provision for gift aid tax claimed.

c)

Expenditure recognition

Expenditure is accounted for on an accruals basis.

Grants are accounted for when the trustees have accepted a legal or constructive obligation to pay the grants. The Trust has made no grant commitments after the year end.

d) Funds

General funds which are unrestricted comprise the accumulated surplus on the income and expenditure account. They are available for use at the discretion of the trustees in furtherance of the general objectives of the charity as set out by the Trust Deed and which have not been designated for other purposes.

e) Investments

In accordance with best practice the charity has included its investments at market value at 31 December 2024, which is considered a “fair” valuation.

Realised and unrealised gains and losses on investments are taken directly to funds.

g) Tax

The charity is exempt from income tax and capital gains tax within the exemption granted by sections 521- 536 Income Taxes Act 2007.The charity has borne VAT on its expenditure where appropriate.

RURAL YOUTH TRUST

Page 10

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

h) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. INVESTMENT INCOME

2.
INVESTMENT INCOME
2024 2023
£ £
Dividend income 23,653 23,989
Interest from investments 9,017 6,212
------------ ------------
£32,670 £30,201
======= ======

3.

TRUSTEES’ REMUNERATION

There were no trustees’ remuneration for the year ended 31[st] December 2024 apart from an honorarium payment of £250 awarded to the Treasurer, Mrs J Robson, who is also a Trustee for the Trust. Nor for the year ended 31[st] December 2023 apart from an honorarium payment of £250 awarded to the Treasurer, Mrs J Robson, who is also a Trustee for the Trust.

4. ANALYSIS OF CHARITABLE EXPENDITURE

The charity met its charitable purposes by making grants in accordance with its objectives. Grants were approved to the following organisations in the year:

2024 2023
£ £
Brecknock FYFC -
1,500
Bucks FYFC -
280
Curlys YFC – New Club Funding 500 -
Gloucestershire FYFC -
136
Gwent FYFC – First Aid Training -
540
Holt Countryside – New Club Funding 500 -
Lincolnshire FYFC – New Club Funding 500 610
Newdigate YFC -
500
NFYFC re – Fieldwork Proposal 36,255 32,265
Radnor YFC – Treasurer, Food Hygiene & First Aid Training 1,419 -
Staunton Village Hall -
500
Suffolk Young Farmers – First Aid Withdrawn -
(768)
Suffolk YFC – First Aid 500 -
Sussex YFC -
(1,149)
Surrey YFC – First Aid 500 -
----------- ------------------
£40,174 £34,414
======= ==========

One grant to Uckfield was withdrawn during the year due to it not being required as the club closed.

RURAL YOUTH TRUST

Page 11

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

5. FIXED ASSET INVESTMENTS

5. FIXED ASSET INVESTMENTS
2024 2023
£ £
a) Market value 1 January 2024 1,210,208 1,134,900
Acquisitions at cost in the year 176,148 173,175
Disposals at market value in the year (184,607) (154,752)
--------------- ---------------
1,201,749 1,153,323
Net profit/(loss) on revaluation 65,277 56,885
-------------- --------------
Market value 31 December 2024 1,267,026 1,210,208
Cash with broker 28,821 21,139
--------------- ---------------
Total with broker at 31 December 2024 £1,295,847 £1,231,347
========== ==========
Cost at 31 December 2024 £989,987 £977,417
======== ========
The Trust’s portfolio is managed by Evelyn Partners (formerly Smith & Williamson Investment Management).
Analysis of Investments
2024 2023
£ £
The charity’s investment portfolio can be analysed as follows:
Government Stocks 82,375 33,955
UK Equities 594,807 638,281
Other Equities 589,844 537,972
--------------- ---------------
£1,267,026 £1,210,208
========= =========

The investment in Vanguard Funds represents over 5% of the investment portfolio.

6. DEBTORS
2024 2023
£ £
Gift aid tax receivable - 500
Accrued interest from investment portfolio 18 14
------ -------
£18 £514
==== ====
7. CREDITORS
2024 2023
£ £
Amounts falling due within one year:
Brokerage Fees 2,258 2,062
Independent Examiner’s and Accountancy fees 1,410 1,410
Grant commitments - -
Trustee Expenses - 261
----------- -----------
£3,668 £3,733
====== ======

RURAL YOUTH TRUST

Page 12

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

8. FUNDS

FUNDS
General
Fund
£
Balance at 1 January 2024 1,232,714
Income in year 38,920
Expenditure in year (52,195)
Realised gains/(losses) 11,201
Unrealised gains/(losses) 65,277
----------------
Balance at 31 December 2024 £1,295,917
=========
General
Fund
£
Balance at 1 January 2023 1,189,607
Income in year 30,233
Expenditure in year (44,706)
Realised gains/(losses) 695
Unrealised gains/(losses) 56,885
----------------
Balance at 31 December 2023 £1,232,714
=========

9. RELATED PARTY TRANSACTIONS

Donations of £5,000 were received from the president, Mr Peter Jackson CBE during the year (2023 - £NIL). The Treasurer has reclaimed the Gift Aids on this donation from HMRC.

Total business expenses of £61 relating to postage were reimbursed to the Treasurer, Mrs J Robson, who is also a Trustee. (2023 - £11).

An honorarium payment of £250 was awarded to the Treasurer, Mrs J Robson, who is also a Trustee for the Trust. (2023 - £250)

10. FINANCIAL COMMITMENTS

The Charity has not agreed in principle to contribute to any projects after the year end.