Charlty wlstrdtlon number.. 1006706 YORKSHIRE PROFICIENCY TEST COMmIEE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Morrell Mlddleton Aud1tor5 Ltd
Yorkshire Profi¢iency Test Committee Contents P49e Tru5tees' Report Independent Examiner's Report Statement of Flnantial Actlvifies statement of Ftnancial Posltlon Notes to the Flnanclal Statements 7-11 The Ftsllowlng pages do not f¢rm part of the $tatutory acUr$.. Detslled Statement of Flnanclol A¢tivltle5 12
Yorkshire Proficlency Test Committee
Trustee5' Report (continued)
For The Year Ended 31 August 2025
Govorr¥in9 Document
The charity was created by a trust deed dated 26th November 1974 as amended 17th July 1991, 19th October k994 and
26th March 1996.
Trustee Selectlon M•thod$
Trustees are appolnted by the Committee.
Indurtlon 4nd Training of Trustees
The Inductlon prDcess for newly èppolnted trustees comprlsES an Inltlal meeting with the trustees to brfef them gn thelr
legal obllgatlons under charlty law, the decislon making processes of the Charity and Its pollcles and prottdures.
Organlsatlonal Structure
The committee consist of members of the Natlonal Farmers Llnlon, Transport & General Worker's Unlon, Young Farmerfs
Clubs and Further Édu¢atlon Provlders. It may also Include co-opted members as requlred.
The committee shall meet a sufficlent number of times each year to carry out the work before them and 05 requeste
Yorkshlre Proficiency Test Cornmittee Trustees. Report For The Year Ended 31 August 2025 The trustees present thelr report and the financl41 statements for the year ¢nded 31 August 2025. Obie¢tives and Actlvltles Aims and Objqctlves The objectlves are rhe advanttment of eduetlon by means of collabortation with the Natlonal Proflclency Tests Councl In the admlnlstotion of.. 11 Scheme of proficlency test wlthln the CDunty of Yorkshlre an<J South Cleveland and such surrouniling geographlcal orea 8$ the committee, at the reque$t vf the councll, rnay from tITne to tlme decide. 21 Vocational quallfications, rt1CateS of quallflcatlon and other such awards In agriculture. hortlculture, forestry and other Industrles wlthln the count of Yorkshlre and South Cleveland and surmundiThg geographlcal area as the committee shall from tlm¢ to tlme decide. Publlc Beneflt In planning the actlvltes for the year the trustees have kept In mlnd the Charlty Cornrnlsslon'5 guldance on publlc benèfilt at the trustee meeting5. The trustees confirm that they hove complled wlth the requ5rernent5 of Sectlon 17 of the Charifies Att 2011 to have due regard to the Charlfy Cotnmlsslon's guldan¢& On publlc beneflt. Achl¥vements and P•rtorman M•ln A¢hl¢¥*m¢nts Compared to last year, 202412S showed a decrease In net Income. Durfng the year 1,078 tests were cornpleted, compared to 1.526 test In 2023124. The target lor te$t$ Wa5 1,400 In 2024125. PIBns tor Puture P•rlod8 The Commlttee have set o target of tests for 2025126 of 800. PlnDnclal Re•W Flnanclal Posltlon The total Income from Caftdldète fées thls year h?s decreased to £111,356, a reductlon of £40.490 on 2024. T¢tal costs have decreased by £43,721. A5 a result the SOFA $how$ 8 net loss before investrnent galnsllosses of £16,606 compared to 105ses of £19,227 in 2024. Reserves Poli¢y It15 the pollcy of the charlty to maintain unre5tdcted funds, whlch are the free reseryes of the charlty, at a level whlc equates to slx month'$ expenditure. Th15 provides sufficient funds to ccver InanagetnÈnt and adtnln5stratlon costs and to cover Examlnees fees whlch arise. The balance held as unrestricted fund5 at 31st August 2D25 were £635,998 of whlch £87,751 a regarded as free reserves, after allowlng for funds tied up in fixed ossets. Aclu3151x rnonths expendlture totalled £64,555 and hence the target reserves We maintained thoughout the year in order to bulld up reserves due to the uncertalnlty over future leve15 of income. Investment Pollcy and Obj•¢tiveg under the trust deed, the charity ha5 the pow£r to make any Investment whlch the members see fit, In accordanee with the obJertlve5 of the Cornmlttee. The trustees have not adopted an ethlcal Investment poliLy. Structure. Governance and Management Page I
Yorkshlre Proflclency Test Commlttee Trustees. Report (continued) For The Year Ended 31 August 2025 statement of Trustees. Re$pon$ibi1stie$ The trustee5 are responslble for prepar1ng the Trustees, Report and the flnanclal statements In accordance wlth applicable law and United Kingdem Accountln9 Standards Iunited Kln9dom Generally Accepted Accountlng Practlcel. The law appllcable to charltles In England and Wales requlres the trustees to prepare flnancial statements for each flnanclal year whlch 9lve a true and falr vlew of the state of affalrs of the charity and of the Incomlng resources and appllcatlon of resources of the charlty for that perlod. In preparlng the financlal staternents the trustee5 are requlred to: select suitable accountlng policles and then apply them c00515tentlyi observe the fflethad5 princlples In the Charlty SORP,. make Judgtnent5 and accountlng estlrnates that are reasonable and prudent., and prepare the financlzl statements on the going CDncern basis unless it Is Inapproprlate to presume that the charity wlll contlnue in buslne5S. The trustees are responslblÈ for keepln9 adequate accountlng rocords whlch dl$¢lose with reasonable accuracy at anytirne the flnanclal posltion of the chatlty and to enable them tts ensu that the a¢¢ounts comply with the Charities Act 2011, the Charlty (Accounts and Reportsl Rogularions 2008 and the provlsions Of Ihe rrust deed. They are also responsible for safeguardlng the assets ol the chadty and hence for taklDg reasonable steps for the preventlon and deteetion of fraud and other Irregularltles. The trustees are responsible for the malntenance and Integrity of the corporale and financlal Informatlon Includet1 on the charity's website. Legislation in the Unlted Klnodgm gavernlng the preparatl¢n and dlssemlnatlon of flnanclal statefflents tnay differ from legi$lation in other Jurlsdlctlons. The trustees, report was appmved by the bDard of tru5tee5 and 55gned on It5 behalf by: Mr Rlchard Searby Trustee 1111212025 Page 3
Yorkshire Proflclency Test Cornmittee Independent Examiner's Report to the Trustees of Yorkshire Proficiency Test Commlttee For The Year Ended 31 August 2025 I report to the trustees on my examination of the accounts of Yorksh1 Pmficiency Test Comrnittee (the Trusti for the year ended 31 August 2025. Re$ponsibilities and Basls of Report As the charfty trustees of the Trust you are responslble for the preparation of the accounts ITh accordance wlth the requlrements uf the Charitles Act 2011 1"the Act'l. I report In respect of my examlnètlon of the Trust's accounts carrled out under sectlon 145 of the 2011 Act and in Carrylng out rny examlnatlon, I have followed the appllrable Dlrections given by the Charlty Commlsslon under sectlon 14515llbl of the Act. Independent Examlner's Statement I have completed my examinatlon. I conflrm that no mBtÈrial matters have come to my attentlon In connection wlth the examlnation 9lvlng me cause to believe that In any materlal respeet.. l. accounting records were not kept in respect of the Trust as requlred by sectlon 130 of the Act. or 2. the accounts do Thot accord wlth those records.. or 3. the accounts do Thot comply wlth the applicable requlrement5 concernlng the fDrm and contertts of accounts Set out In the Charitie5 (Accounts and Reports) Regulatlons 2008 other than any regulremeTht that the accounts glve a 'true and falr vlew, which Is nol a maitcr con51dered as part of an 5ndepefident examlnatlon, I have no concerns and have come ècross no other matters In connectlon wlth the examlnatlon W whlch ettentlon should be drawn In thls report In order to enable a proper understandln9 of the account$ to be reached. S J Morrell FCCA 1111212025 Welllngton Hou$e Avlator Court York Y030 4UZ Page 4
Yorkshlre Proflclency Test Committee statement of Financial Activitie5 For The Year Ended 31 August 2025 2025 2024 Unre5trictsd Unrestrlcted funds funds Notés INCOME AND ENDOWMENTS FROM: Other trndlng actlvltles Investments 111,356 1,149 151,846 1,758 112,505 153,604 EXPENDITURE ON: Ralslng funds 1129,111} 116,6061 30,097 {172,831) Ner EXPENDITURE BEFORE INVESTMENT LOSSES Net galns on investment$ (19,227) 55,637 NET ÉXPÉNDITURE 13,491 36,410 NET MOVEMENT IN FUNDS 13,491 36,410 RecoNCILIATION OF FUNOS: Total funds brought fonvard 622,507 586,097 TOTAL FUNDS CARRIED FORWARD 14 635,998 622,507 The notes on pages 7 to 11 form part of these flnancial stoternenty. Page 5
Yorkshire Profi¢iency Test Committee Statement of Financial Position As At 31 August 2025 2025 2024 Unrestricted funds Total funds NirtQ5 FIXEO ASSETS Tangible Assets Investmenr$ 11,766 536,481 12,484 456.384 io 548,247 468,868 CURRENT ASSETS Siock$ Debtors Cash at bank and In hand li 750 9,357 78,893 4,620 6,529 146.933 12 89,000 158.082 Cradltors: Amounts Palllng Due Wlthln One Year 13 {1,249} 14,4431 NET CURRENT ASSETS (LIABILITIES) 87,751 153,639 TOTAL AsseTS LESS CURRENT LIABILXTXES 635,998 622,507 NET ASSETS 635,998 622,507 FUNDS OF THE CHAR Unrestricted Funds 635,998 622,507 TQTAL FUNDS 14 635,998 622,507 On behalf ol the board Mr Rlchard Searbv Trustee 1111212025 The Aotes on page5 7 to 11 fofm part of these flnancial staternents. Page 6
Yorkshire Proficiency Test Committee Notes to the Financial Statements For The Year Ended 31 August 2025 l. General Information Yorkshire Proficiency Test Commlttee Is an unlncorporated chartty gIstered wlth the Charity Comrnis5ton, registered charity number 1006706. The prlnclpal address Is B2eches Farm, TollErton Lane, Newtan offt Ouse, York, North Yorkshlre, Y030 20Q. 2. A¢¢ountlng Poli¢ies 2.1. Ba5Js of Preparatlon ol Flnattelal Statements The financlal statements have been prepared in aceordanee with the Charltles SORP {FR$ 1021 A¢countlng and Reportlng by Charltles.. srarement of Re¢ommended Prartice applicable to charltles preparlng thelr attounts in accordance wlth the Financlal Reportlng Standard oppllcable In the UK and Republlc of Irelan¢ IFRS 1021 leflectlve I lanuary 20191" Flnancial Reportlng Standard L02 'The Financial Reporting Standard appllcable in the UK and Republic of Ireland. and the Charltles Act 2011. Yorkshire Proficlency Test Committee 1$ a Publlc Benefit Entlty as defined by FRS 102. 2.2. Incoming Resources All Incrjrne Is recognlsed In the Stèternent ef Financial Actlvlyes once the charlty has entitlement to the funds, It Is ptrable that the Income will be received aTrd the amount can tie measured rtliably. 2.3. Resourcès Exp•ndÈd All eXpendItu is recognised once there Is a legal or construttlv£ obllgatlon to that expenditure, It 1$ probable settlement Is required and the amounl can be measured rellably. All costs are allocated tD the appllcable expenditure heading that ag9regate slrnllar cost5 to that category. Where costs cannot be dlrectly attrlbuted to partlcular headlngs they have been allocated on a b8$15 COn515tent wlth the use of resource5, wlth central staff casts allocated on the basls of tlme spont, and depreclat5on ¢harge$ allocated on the portlon of the asset's use. Q¢hr support c¢$t$ are allocated based on the sproad of stoff costs. R•l$ln9 Fund8 These are cost5 Incurred In attractlng voluntary Income, rhe managem•nt of Invèstmènts ind those Incurred In tradlno ?ctlvltle$ that rn15e fund5. Support Co•ts Supptsrt costs Include central functions and have been allocated to actlvlty C05t categorles on a basls consistent wlth tht use of resources, for example, allocating property costs by floor areas, or per capSta, staff costs by the tlme spent and other costs by thelr Sage. Gov•rnIn Costs These Include the costs attrlbutable to the charlty's compllance wlth constitutional and Statutory requlrements, Includlng audlt, stnteglc management and tru5tee5 meetlng5 and relrnbursed expenses. 2.4. T•nglbl Flx•d Assets and Depreclatlon Thnglble flxed assets are measured at cost less accumulated depreclatlon and any accurnulated impalrrnent losses. Depreclatlon 15 provlded at rates calculated to wrlte off the cost of the flxed assets, less their estimated residual value, over their expected useful Ilves on the followlng bases.. Freehold Flxtures & Nthnos 5% R8duclng Balancé 15Yo Reduclng 8alance 2.5. Investments Flxed asset Investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on Investments are calculated as the difference between 56les proceeds and thelr market value ar the start of the year, or thelr subsequent cost, and are Charged or credited to the Statement of Flnancial Actlvlties in the period ¢f dlsposal. Unre?Ilsed g&lns and losses represent the movement in market Values during the year and ere credlted or charyed to the Statement of Ananclal Actlvltles based on the market value at the year Ènd. Pdge 7
Yorkshlre Proficiency Test Committee Notes to the Financial Statements {continued) For The Year Ended 31 August 2025 2.6. stocks and Work In Progre$s Stocks ond work in progress a valued at the lower of tost and net reali$able value after making due allowance fgr obsolete and 51ow-moving stock$. Cost Is determlned using the flrst-ln, flrst-out method. Cost Includes all direct costs and an approprlate proportlon ol fiKed and vailable overheads. At the end of each reperting pertod stocks are assessed for impalrment. If an itetll of Stock Is Impalred, the identified stock is reduced to Its selling price less costs to complete and sell and an Impaiment charye is recognlsÈd In the statEment of Nnanclal actlvltles. Where a reve¥sal of the Impalrment is requlred the itDp8lrrnent charge Ss reversed, up the 0gInal Impalrment loss, and 1$ recognlsed as a credlt In the statoment of financlal a¢tivitle5. 2.7. Cash and Cash Equlvalents Cash and cash equlvalent5 are baslc nnancial a55et5 and Include ¢a$h in hand and deposirs held at eall wlth bank5, other short-term hl9hly Ilquld Invpsttnents that mature In n? mofft than three months from the date of acqulsltlon and are readlly convertlble to a known arnount of cash wlth Inslgnlflcant risk of change In value, and bank overdrnrts. 2.8. Taxatlon The charity Is c?nslt1ered to pass the tests set out In P)rngr4ph I Schedule 6 of the Flnan¢e Act 2010 and therelore It meets the deflnltlon of ty charltable company for UK corpor8tion tax purposes. Accor¢lngly, the charlty Is potentlally exempt from taxatlon In re5pett of Income or capltal galns recelved within categoe$ covered by Chapter 3 Part 11 ef the CerporatlDn Tax Act 2010 or Sectlon 256 of the Taxatlon of Chèrgeable Galns Acl 1992, lo the extent that such Income or galns a applied excluslvely to charltable purposes. 2.9. Tr•de Dqbtor• Trade debtors are amounts due from customers for rnerchand15e seld or serylces performed In the ordlnary course ol buslness. Trade debt¢J¥5 Jre recognlsed Inltlally at the transactlon prlce. They are subsequently measured at amortlsed cost U51ng the effectlve interest method, le55 provlslon for Impalrment. A provlslon for the Impalrmenr of trade dèbtors Is establlshed when therB 15 oblectlve evldence that the charity wlll not be able to lleCt 811 arnounts due attardlng to the erlglnal terms of thc recelvables. 2.10. Trade Crodltors Trade credlters a obllgatleTh5 to pay for good$ or servl¢e5 that have been aequlred In the ordlnary coursé of buslness from suppllers. Account5 payable are classified as current liabllltles If the does not have Jn UnEDndltlonal rlght, at the end of the reportlng perfod, to defer settlement of the crediter for at le)st twelve months orter the reportlng date. If there Is an unconditional right to defer settlement ftsr at Icast thelve months after the reportiTrg date, they arè presented a$ nvn-current Ilabilitles. Trade creditor5 are recognlsed Inltlally at the transactlon prlce and subsequently rneJsured at amortlsed eest uslng the effectlve Interest INethDd. 2.11. Fund Strurtur• Unrestrlcted Income funds are general funds that are 8v8il8ble for use at the trustees d15cretlon In furtherance of the objectlves of the chariry. 3. In¢ome from Other TrHdlng Actlvltles 2025 2024 Unr¢5trlcted UnrestrletÈd funds funds R£glstr4tion fees AdrninlstTrtion fees Assessor fees Test fees 47,117 15,617 14,177 34,445 78,063 23.521 35,447 L4,815 111,35S 151,846 4. Investment Income Page 8
Yorkshlre Proflclency Test Commlttee Notes to the Financial Statements (continued) For The Year Ended 31 August 2025 2025 2024 Unrestricted Unrestrlcted fund$ fLrnds Interest on short-terrn deposlts 1,149 1,758 5. Net Income/(Expèndlture) The net Income Is ststed after thargingllcreditingl= 2025 20Z4 8ad debt5 Depreclatlon ol tanglble flxed assets- owned 2,206 718 15,496 2,075 6. Analylls of Expendltura 2025 Activities undertaken dlrectly Support costs Isee note 71 Tot•1 Ralsln9 fijhds 117,182 11,929 129,111 2024 Activltles undertaken dlrertly Support cost9 Isee note 71 Total a151ng fund5 160,678 12,153 172,831 7. Support Cost* 2025 Ralslng fund$ Premlses expenses Genefal admlnistratlon Depreclatlon nterest payable 450 10,520 718 241 11,929 2024 Ralslng funds Genernl admlnistration Depreciation Interest payable 9,925 2,075 153 12,153 Pa9e 9
Yorkshlre Proficiency Test Committee Notes to the Financial Statements (continued) For The Year Ended 31 August 2025 8. Av¢rag¢ Number of Employee5 Averoge nurnber of employees during the year was.. NTL12024.' NIL) 9. Tanglble A55ets L)nd & Property Fraehold Flxtures & Flttlngs Total Cost A5 at I September 2024 16,532 11,66S 28,198 As at 31 Altgusr 2025 16,532 11,666 28,198 Depreciatlon A$ ot I Septernber 2024 Provlded durlng the Pe¢ 4,987 577 10.727 141 15,714 718 As at 31 Augusr 2025 5,564 LO,868 16,432 Net Book Valu4 A5 at 31 August 2025 10,968 798 11,766 A5 at I September 2024 11,545 939 12,484 ID. Inve5trn•nts Other Cost or V•lu•tlon As at L September 2024 Addltlons Falr value 4dJustments 456,384 50,000 30,097 As at 31 August 20Z5 536,481 Prtsv5slon As al I September 2024 AS &t 31 August 2025 Net Book Value As at 31 August 2025 536,481 As at I September 2024 456,384 li. Stocks 2025 2024 stock 750 4.620 12. Debtors 2025 2024 Due wlthin one year Trade dÈbtor5 9.357 6,529 Page 10
Yorkshire Proficiency Test Committee Notes to the Financial Statements (Continued) For The Year Ended 31 August 2025 13. Credltors: Amounts Falllny Due Within One Yeèr 2025 2024 Trade creditors Accruals and deferred Income 249 1,000 3,443 1,000 1,249 4,443 14. Movement In Funds Asati S¢ptember 2024 Asat31 Expendlture Au9USt 2025 Incomg Unr•strlcted fund5 General: General unreslrfded fund 622,507 112,505 199,0141 635,998 Totsl fynd$ 622,507 112,505 199,0141 635,998 Asati S¢ptember 2023 Asat31 Exp*ndltur4 Au9USt 2024 Ineome Unrostrlcted fundB General.. General unrestrlcted fun 586,097 153,604 {117,1941 622,507 Tot•1 funds 586.097 153,604 {117,1941 622,507 15. Transactlons wlth Truste•$ Nene of the trustees recelved any remuneratlon or any other beneflts from an employment wlth the charlty or a related entity urSng the current or prevlDUS year. Durlng the year the expenses relbUr5Ed to the tru5tQE5 or paid dlrectly to third partle5 were as lollow5'. 2025 2024 16. Rel•ted Party Dixlo$ures There have been no related party transactlons In the reportlng perlod that requlre dlsclosure, except for those dlscbosed In the Transactlons wlth Trustees note. Page 11
Yorkshire Proflclency Test Committee Detailed Statement of Financial Activities For The Year Ended 31 August 2025 2025 2024 Total funds Total fund5 INCOME AND ENDOWMENTS FROM.. Other tradlny a¢tivlties Reglstration fees Admlnlstrètlon fees Assessor fees Test fees 47,117 15,617 14,177 34.445 78,063 23,521 35,447 14,815 111,356 151,846 Investments Interest on short terrn depcslts 1,149 1,758 1,149 1,758 112,505 153,604 EXPENDrruRE ON: Rol9 funds Re9lstratlon co$t$ Assessor costs Honorary secretary Admln as$lstant ad debts written oir Llght and heat Computer softwore. con5urnable5 and malntenance Insurance Prlntlngi Postage and statlonery Telephone Aecountancy lees Charitable donatlons Sundry expenses Depreciatlon Bank charges {46,9301 {27,5651 {39,5431 19381 12,2061 14501 18841 12881 12441 14,0531 {1,8721 {2,925} 1254) 171B) 12411 IS8,5791 150,6261 134,120) 11,8571 (15,4961 17331 12741 15291 13,1621 11,6561 12,2001 11,3711 12,0751 11531 1172,831) 1172,8311 119,2271 1129,1111 1129,1111 116,6061 NET EXPENDITURE BEFORE INVESTMENT LOSSES Net 9alns on invo5tm•nts Farr value surplus on revaluation of Inve$ttnents 30,097 55,637 30,097 55,637 NET INCOME L3,491 36,410 Paoe 12