**REGISTERED CHARITY NUMBER: 1006706**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 August 2023**
## **for**
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
Morrell Middleton Wellington House Aviator Court Clifton Moor York North Yorkshire YO30 4UZ
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Contents of the Financial Statements for the year ended 31 August 2023**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**||13||
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
**Reference and Administrative Details for the year ended 31 August 2023**
|**TRUSTEES**|K Searby (appointed 1/9/2023)|
|---|---|
||R Searby|
||G Wilson|
|**PRINCIPAL ADDRESS**|Beeches Farm|
||Tollerton Lane|
||Newton on Ouse|
||York|
||North Yorkshire|
||YO30 2DQ|
|**REGISTERED CHARITY NUMBER**1006706||
|**INDEPENDENT EXAMINER**|Morrell Middleton|
||Wellington House|
||Aviator Court|
||Clifton Moor|
||York|
||North Yorkshire|
||YO30 4UZ|
|**SOLICITORS**|Grays|
||Duncombe Place|
||York|
||YO1 7DY|
Page 1
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Report of the Trustees for the year ended 31 August 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objectives are the advancement of education by means of collaboration with the National Proficiency Tests Council in the administration of:
1) Schemes of proficiency tests within the county of Yorkshire and South Cleveland and such surrounding geographical area as the committee, at the request of the council, may from time to time decide.
2) Vocational qualifications, certificates of qualification and other such awards in agriculture, horticulture, forestry and other industries within the county of Yorkshire and South Cleveland and surrounding geographical area as the committee shall from time to time decide.
In planning the activities for the year the trustees have kept in mind the Charity Commission's guidance on public benefit at the trustee meetings.
## **ACHIEVEMENT AND PERFORMANCE**
Compared to last year, 2022/23 showed a decrease in net income. During the year 2,178 tests were completed, compared to 2,544 tests in 2021/22. The target for tests was 1,975 in 22/23.
## **FINANCIAL REVIEW**
## **Financial position**
The total income from Candidate fees this year has decreased to £169,605 a loss of £28,130. Total costs have decreased by £15,062. As a result the SOFA shows net loss before investment gains/losses of £3,822 compared to a gain of £11,502 in 2022.
## **Investment policy and objectives**
Under the trust deed, the charity has the power to make any investment which the members see fit, in accordance with the objectives of the Committee.
The trustees have not adopted an ethical investment policy.
## **Reserves policy**
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to six month's expenditure. This provides sufficient funds to cover management and administration costs and to cover Examiner's Fees which arise. The balance held as unrestricted funds at 31st August 2023 were £596,097 of which £170,792 are regarded as free reserves, after allowing for funds tied up in fixed assets. Actual six month's expenditure totalled £91,603 and hence the target reserves were maintained throughout the year in order to build up reserves due to the uncertainty over future levels of income.
## **FUTURE PLANS**
The committee have set a target of tests for 2023/24 of 1,975.
Page 2
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Report of the Trustees for the year ended 31 August 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity was created by a trust deed dated 26th November 1974 as amended 17th July 1991, 19th October 1994 and 26th March 1996.
The committee consists of members of the National Farmers Union, Transport & General Worker's Union, Young Farmer's Clubs and Further Education Providers. It may also include co-opted members as required.
The committee shall meet a sufficient number of times each year to carry out the work before them and as requested by the chairman.
Trustees are appointed by the committee.
The induction process for newly appointed trustees comprises an initial meeting with the trustees to brief them on their legal obligations under charity law, the decision making processes of the charity and its policies and procedures.
The committee is responsible for all matters, including the assessing, monitoring and maintaining of standards relating to awards within the geographical area of jurisdiction and shall act on recommendation of the National Proficiency Tests Council.
It shall seek to promote and publicise awards wherever possible.
It shall provide facilities to enable access to awards for any persons who may require them.
It shall recruit, train and appoint examiners and or assessors for awards to the criteria determined by the Council and ensure that such examiners and assessors are regularly updated in accordance with the policies of the Council. It shall review annually its lists of examiners and assessors.
It shall submit an annual report to interested bodies and will receive recommendations from participating bodies.
Approved by order of the board of trustees on 31 January 2024 and signed on its behalf by:
R Searby - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Yorkshire Proficiency Test Committee**
## **Independent examiner's report to the trustees of Yorkshire Proficiency Test Committee**
I report to the charity trustees on my examination of the accounts of Yorkshire Proficiency Test Committee (the Trust) for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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 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.
S J Morrell FCCA
Morrell Middleton Wellington House Aviator Court Clifton Moor York North Yorkshire YO30 4UZ
31 January 2024
Page 4
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Statement of Financial Activities for the year ended 31 August 2023**
|2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Other trading activities
2
169,605
Investment income
3
912
**Total**
170,517
**EXPENDITURE ON**
Raising funds
4
183,205
**NET INCOME/(EXPENDITURE)**
(12,688)
**RECONCILIATION OF FUNDS**
Total funds brought forward
598,785
**TOTAL FUNDS CARRIED FORWARD**
586,097|2022
Total
funds
£
198,035
42
198,077
198,267
(190)
598,975
598,785|
|---|---|
The notes form part of these financial statements
Page 5
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Balance Sheet 31 August 2023**
|Notes
**FIXED ASSETS**
Tangible assets
7
Investments
8
**CURRENT ASSETS**
Stocks
9
Debtors
10
Cash at bank
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|2023
Unrestricted
fund
£
14,558
400,747
415,305
4,620
20,331
155,347
180,298
(9,506)
170,792
586,097
586,097
586,097
586,097|2022
Total
funds
£
16,953
409,613
426,566
4,620
25,139
144,120
173,879
(1,660)
172,219
598,785
598,785
598,785
598,785|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2024 and were signed on its behalf by:
R Searby - Trustee
The notes form part of these financial statements
Page 6
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Notes to the Financial Statements for the year ended 31 August 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Notes to the Financial Statements - continued for the year ended 31 August 2023**
|**2.**
**OTHER TRADING ACTIVITIES**
Registration fees
Administration fees
Assessor fees
Test fees
**3.**
**INVESTMENT INCOME**
Interest receivable - trading
**4.**
**RAISING FUNDS**
**Investment management costs**
Gain/(loss) on investments|2023
£
103,000
20,604
19,083
26,918
169,605
2023
£
912
2023
£
8,866|2022
£
75,091
30,436
40,260
52,248
198,035
2022
£
42
2022
£
11,691|
|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**|Unrestricted
fund
£|
|---|---|
|Other trading activities|198,035|
|Investment income|42|
|**Total**|198,077|
|**EXPENDITURE ON**||
|Raising funds|198,267|
|**NET INCOME/(EXPENDITURE)**|(190)|
continued...
Page 8
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Notes to the Financial Statements - continued for the year ended 31 August 2023**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
||||Unrestricted|
|---|---|---|---|
||||fund|
||||£|
||**RECONCILIATION OF FUNDS**|||
||Total funds brought forward||598,975|
||**TOTAL FUNDS CARRIED FORWARD**||598,785|
|**7.**|**TANGIBLE FIXED ASSETS**|||
||**COST**|Freehold
Plant and
property
machinery
£
£|Totals
£|
||At 1 September 2022 and 31 August 2023|16,532
11,666|28,198|
||**DEPRECIATION**|||
||At 1 September 2022|3,739
7,506|11,245|
||Charge for year|640
1,755|2,395|
||At 31 August 2023|4,379
9,261|13,640|
||**NET BOOK VALUE**|||
||At 31 August 2023|12,153
2,405|14,558|
||At 31 August 2022|12,793
4,160|16,953|
|**8.**|**FIXED ASSET INVESTMENTS**|||
||**MARKET VALUE**||Listed
investments
£|
||At 1 September 2022 and 31 August 2023||409,613|
||**PROVISIONS**|||
||Provision for year||8,866|
||**NET BOOK VALUE**|||
||At 31 August 2023||400,747|
||At 31 August 2022||409,613|
There were no investment assets outside the UK.
continued...
Page 9
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Notes to the Financial Statements - continued for the year ended 31 August 2023**
|**9.**
**STOCKS**
Stocks
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**12.**
**MOVEMENT IN FUNDS**
At 1/9/22
£
**Unrestricted funds**
General fund
598,785
**TOTAL FUNDS**
598,785
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
170,517
**TOTAL FUNDS**
170,517|2023
2022
£
£
4,620
4,620
2023
2022
£
£
20,331
25,139
2023
2022
£
£
8,506
-
1,000
1,660
9,506
1,660
Net
movement
At
in funds
31/8/23
£
£
(12,688)
586,097
(12,688)
586,097
Resources
Movement
expended
in funds
£
£
(183,205)
(12,688)
(183,205)
(12,688)|
|---|---|
continued...
Page 10
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
## **Notes to the Financial Statements - continued for the year ended 31 August 2023**
## **12. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1/9/21
£
**Unrestricted funds**
General fund
598,975
**TOTAL FUNDS**
598,975
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
198,077
**TOTAL FUNDS**
198,077
A current year 12 months and prior year 12 months combined position is as follows:
At 1/9/21
£
**Unrestricted funds**
General fund
598,975
**TOTAL FUNDS**
598,975|Net
movement
At
in funds
31/8/22
£
£
(190)
598,785
(190)
598,785
Resources
Movement
expended
in funds
£
£
(198,267)
(190)
(198,267)
(190)
Net
movement
At
in funds
31/8/23
£
£
(12,878)
586,097
(12,878)
586,097|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
368,594
368,594|Resources
Movement
expended
in funds
£
£
(381,472)
(12,878)
(381,472)
(12,878)|
|---|---|---|
continued...
Page 11
**YORKSHIRE PROFICIENCY TEST COMMITTEE**
**Notes to the Financial Statements - continued for the year ended 31 August 2023**
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2023.
Page 12
## **YORKSHIRE PROFICIENCY TEST COMMITTEE**
|**Detailed Statement of Financial Activities**
**for the year ended 31 August 2023**
**INCOME AND ENDOWMENTS**
**Other trading activities**
Registration fees
Administration fees
Assessor fees
Test fees
**Investment income**
Interest receivable - trading
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Accountancy
Travelling
Telephone
Postage and stationery
Sundries
Computer and software costs
**Other trading activities**
Registration costs
Assessor costs
Honorary secretary fees
Admin assistant
Bad debts
Bank charges
Donations
Depreciation of tangible fixed assets
**Investment management costs**
Gain/(loss) on investments
Total resources expended
**Net expenditure**|2023
£
103,000
20,604
19,083
26,918
169,605
912
170,517
1,972
-
1,210
193
169
595
4,139
65,959
55,039
32,173
5,827
8,727
81
-
2,394
170,200
8,866
183,205
(12,688)|2022
£
75,091
30,436
40,260
52,248
198,035
42
198,077
1,543
1,631
1,812
1,046
190
607
6,829
75,522
59,144
33,876
4,683
-
60
4,000
2,462
179,747
11,691
198,267
(190)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
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