Charlty wlstrdtlon number.. 1006706
YORKSHIRE PROFICIENCY TEST COMmI￿EE
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 $tatutory ac￿U￿r$..
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<l by
the chariman.
The commSltee Is ￿SPonSible for all matters, in¢ludlng the assesslngl monltorlng and malntaining of standards relatlng to
awards wlthln the geographlcal area of lurlsdlctlon and shall act on recommendatlon of the Nari4nal Proflclency Tests
Council.
It shall seek to prornote and publiclse awards wherever posslble.
It shall provlde facilltles to enable access to awards for any persons who may requlre Lhern.
It shall ￿erUIt, traln and appoint exarnlners and/or assessors for awards to the crlterla determlned by the Coundl ard
ensure that sueh examlners 8nd a55CSsors are regularly updated In accordantt wlth the pollc1es of the Councll. It shall
revlew )nnually Its11sts gf examlners assessors.
It shall subrnlt an annual report te Inrerested >odles and wlll recelve rewmmendJtions from partlclpatlng bcdles.
Reference and Admlnlstratlv• D*tsll%
Trust••s
Mrs Klrsty Searby
Frlr Geoff Wllson
Mr Rlchard Searby
Charlty Number
1006706
Prlnclpal Address
Beeche$ Farrn, Tollerton Lane
Newton on Ouse
York
North Yorkshlre
Y030 2DQ
Independent Éx•miner
S J Morrell FCCA
Morrell Mlddleton Audltors Ltd
ACCA
Welllngton House
Avlator Court
York
Y030 4UZ
Page 2

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$t vf the councll, rnay from tITne to tlme decide.
21 Vocational quallfications, ￿rt1￿CateS of quallflcatlon and other such awards In agriculture. hortlculture, forestry and other
Industrles wlthln the count of Yorkshlre and South Cleveland and surmundiThg geographlcal area as the committee shall
from tlm¢ to tlme decide.
Publlc Beneflt
In planning the actlvltes for the year the trustees have kept In mlnd the Charlty Cornrnlsslon'5 guldance on publlc benèfilt at
the trustee meeting5.
The trustees confirm that they hove complled wlth the requ5rernent5 of Sectlon 17 of the Charifies Att 2011 to have due
regard to the Charlfy Cotnmlsslon's guldan¢& On publlc beneflt.
Achl¥vements and P•rtorman
M•ln A¢hl¢¥*m¢nts
Compared to last year, 202412S showed a decrease In net Income.
Durfng the year 1,078 tests were cornpleted, compared to 1.526 test In 2023124.
The target lor te$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
p￿trable 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¢h*r 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$.
Cost Is determlned using the flrst-ln, flrst-out method. Cost Includes all direct costs and an approprlate proportlon ol
fiKed and vailable overheads.
At the end of each reperting pertod stocks are assessed for impalrment. If an itetll of Stock Is Impalred, the identified
stock is reduced to Its selling price less costs to complete and sell and an Impaiment charye is recognlsÈd In the
statEment of Nnanclal actlvltles. Where a reve¥sal of the Impalrment is requlred the itDp8lrrnent charge Ss reversed, up
the 0￿gInal Impalrment loss, and 1$ 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$h in hand and deposirs held at eall wlth bank5,
other short-term hl9hly Ilquld Invpsttnents that mature In n? mofft than three months from the date of acqulsltlon and
are readlly convertlble to a known arnount of cash wlth Inslgnlflcant risk of change In value, and bank overdrnrts.
2.8. Taxatlon
The charity Is c?nslt1ered to pass the tests set out In P)rngr4ph I Schedule 6 of the Flnan¢e Act 2010 and therelore It
meets the deflnltlon of ty charltable company for UK corpor8tion tax purposes. Accor¢lngly, the charlty Is potentlally
exempt from taxatlon In re5pett of Income or capltal galns recelved within catego￿e$ 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 rel￿bUr5Ed 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:
Rol￿￿9 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