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2021-07-31-accounts

GLOUCESTERSHIRE COUNTY PROFICIENCY TESTS COMMITTEE

For Agriculture, Horticulture and Related Industries

Reg. Charity No. 271607

Secretary: Nikki Darlington Tel / Fax: 01453 454213 Mob: 07766331955

Southcot Box STROUD GL6 9HR

Secretary’s Report for Year Ending 31st July 2021

Overview

Assessments have gradually started to pick up again following the Covid-19 lockdown. The total number of assessments for August 2020 to July 2021 was 521, a considerable increase from 304 in 2019 to 2020, however still down on 675 from 2018 to 2019. Pesticide assessments were 80% of assessments taken with chainsaw assessments dropping to 15%. We have seen an increase to 5% in ‘Other’ Assessments (Vehicles). Total income for the year has risen to £56,741 from £41,411 in 2020.

The time for Certificates being produced and sent out by City & Guilds has been significantly impacted this year. The main reason being resource and a slow return to the office for the C & G Team.

Assessments

The test tracking spreadsheet circulated with this report shows the total number of assessments over the year along with the breakdown by category. As previously mentioned, training and assessments has seen an improvement this year. The overall pass rate for assessments that have taken place was 95%.

Finance

This year the accounts show a profit of £4. The income from the Investment account was £3 of interest received. The draft accounts were submited to the commitee at the AGM. The draft accounts show a debtors amount of £6,761; this was due to timing of payments; these payments were received in full during August.

Cash flow has been good with regular communication and good working relationships being maintained with the training provider finance teams.

The commitee’s accounts continue to be maintained under one roof at the Santander bank. The Community Account provides a current account and the 30-notice account (now called a Treasurer Account). The Chairman, Secretary and Mr. A. East are joint signatories.

City and Guilds Audit

An external audit by City and Guilds took place on 4[th] December 2020 where the centre remained at LOW risk. There were four actions put in place which have all been completed or are ongoing: -

Reserves Policy

The Commitee now has £26,269 in reserve which is slightly above the target of £25,000. This provides cover for bad debt (around £15,000 is owed by Debtors at any one time). It had previously been agreed by the trustees that following a risk assessment, Trustee Liability insurance was not required, however, it was decided to keep some money in reserve should professional advice be required.

Assessors

All Assessors continue to work well with the CPTC, responding flexibly to the demands made. Paperwork continues to be completed well and returned in time.

We have worked with some new assessors linked with CITG and West Berks & Oxon training providers. This has worked well.

Development

City and Guilds continues to expand their range of qualifications open to candidates as highlighted on their website with the biggest change this year has being the Chainsaw modules.

Thanks

I would like to thank all those on the commitee for their continued help and support.

Nikki Darlington – October 2021

Gloucestershire County Proficiency Tests Committee

Charity No. 271607

Trustees' Report and Unaudited Accounts

31 July 2021

Gloucestershire County Proficiency Tests Committee Contents

Pages
Trustees' Annual Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7 to 12
Detailed Statement of Financial Activities 13 to 14

Page 1

Gloucestershire County Proficiency Tests Committee Trustees Annual Report

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 271607

Principal Office

Southcott Box Stroud Glos GL6 9HR

Trustees

The following Trustees served during the year:

T. Bendle B. Chivers (died 3rd April 2021) A. Cozens A. East J. Foster J. Hasler T. Hicks M. Savagar I. Whittles D. Williams

Accountants

Robert Powell Chartered Accountant C2 Spinnaker House Hempsted Lane Gloucester GL2 5FD

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document adopted on 11 October 1971 and amended on 26 September 1994 and 8 January 2002.

The main activities undertaken in relation to those purposes are the provision of test facilities and certificates.

The charity's charitable objects are the advancement of education by means of collaboration with the National Proficiency Tests Council in the admininstration of proficiency tests in practical agriculture and horticulture within Gloucestershire.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 2

Gloucestershire County Proficiency Tests Committee Trustees Annual Report

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. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

J. Foster Trustee 22 April 2022

Page 3

Gloucestershire County Proficiency Tests Committee Independent Examiners Report

Independent Examiner's Report to the trustees of Gloucestershire County Proficiency Tests Committee

I report to the trustees on my examination of the accounts of Gloucestershire County Proficiency Tests Committee for the year ended 31 July 2021 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

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'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 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 can 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:

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.

Robert Powell ICAEW Robert Powell Chartered Accountant C2 Spinnaker House Hempsted Lane Gloucester

GL2 5FD 22 April 2022

Page 4

Gloucestershire County Proficiency Tests Committee Statement of Financial Activities

for the year ended 31 July 2021

Notes
Income and endowments
from:
Other trading activities
3
Investments
4
Total
Expenditure on:
Raising funds
5
Other
6
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
56,741
3		 Total funds
2021
£
56,741
3		 Total funds
2020
£
41,411
151
56,744
46,810
9,930		 56,744
46,810
9,930		 41,562
35,170
5,144
56,740
-		 56,740
-		 40,314
-
4
-		 4
-		 1,248
-
4 4 1,248
4
47,046		 4
47,046		 1,248
45,798
47,050 47,050 47,046

Page 5

Gloucestershire County Proficiency Tests Committee Balance Sheet

at 31 July 2021

Charity No. 271607
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors:Amount falling due within one year
10
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
11
Unrestricted funds
11
General funds
Reserves
11
Total funds
Approved by the trustees on 22 April 2022		 2021
£
20
20
6,761
45,166
51,927
(4,897)
47,030
47,050
47,050
47,050
47,050
47,050
47,050		 2020
£
20
20
1,910
46,428
48,338
(1,312)
47,026
47,046
47,046
47,046
47,046
47,046
47,046

And signed on their behalf by:

J. Foster Trustee 22 April 2022

Page 6

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

for the year ended 31 July 2021

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 9

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Other trading activities
Investments
Total
Expenditure on:
Raising funds
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from other trading activities
Test fees and schedules
4
Income from investments
Bank deposit interest		 Unrestricted
£
56,741
56,741
Unrestricted
£
3
3		 Unrestricted
funds
2020
£
41,411
151
41,562
35,170
5,144
40,314
1,248
1,248
1,248
45,798
47,046
Total
2021
£
56,741
56,741
Total
2021
£
3
3		 Total funds
2020
£
41,411
151
41,562
35,170
5,144
40,314
1,248
1,248
1,248
45,798
47,046
Total
2020
£
41,411
41,411
Total
2020
£
151
151

Page 10

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

5 Expenditure on raising funds

Unrestricted
£
Fundraising trading costs
Test fees and schedules
27,190
NPTC registration fees
19,620
46,810
6
Other expenditure
Unrestricted
£
Employee costs
7,824
Motor and travel costs
-
Premises costs
661
General administrative costs
905
Legal and professional costs
540
9,930
7
Staff costs
Salaries and wages
7,824
7,824
No employee received emoluments in excess of £60,000.
8
Tangible fixed assets
Cost or revaluation
At 1 August 2020
At 31 July 2021
Depreciation and
impairment
At 1 August 2020
At 31 July 2021
Net book values
At 31 July 2021
At 31 July 2020
9
Debtors
2021
£
Trade debtors
6,761
6,761		 Total
2021
£
27,190
19,620
46,810
Total
2021
£
7,824
-
661
905
540
9,930
£
1,037
1,037
1,017
1,017
20
20		 Total
2020
£
17,005
18,165
35,170
Total
2020
£
3,114
187
459
904
480
5,144
3,114
3,114
£
1,037
1,037
1,017
1,017
20
20
2020
£
1,910
1,910

Page 11

Gloucestershire County Proficiency Tests Committee Notes to the Accounts

Notes to the Accounts
10 Creditors:
amounts falling due within one year
Trade creditors
Accruals and deferred income		 2021
£
4,357
540
4,897		 2020
£
832
480
1,312
11 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds
12 Analysis of net assets between funds
Fixed assets
Net current assets
13 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 August
2020		 Incoming
resources
(including other
gains/losses)
£
56,744
56,744
At 1 August
2020
£		 Resources
expended
£
(56,740)
(56,740)
Unrestricted
funds
£
20
47,030
47,050
Cash flows
£		 At 31 July
2021
£
47,050
47,046
47,046 47,050
Total
£
20
47,030
47,050
At 31 July
2021
£
46,428 (1,262) 45,166
46,428
46,428		 (1,262)
(1,262)		 45,166
45,166

Page 12

Gloucestershire County Proficiency Tests Committee Detailed Statement of Financial Activities

for the year ended 31 July 2021

Income and endowments from:
Other trading activities
Test fees and schedules
Investments
Bank deposit interest
Total income and endowments
Expenditure on:
Costs of other trading activities
Test fees and schedules
NPTC registration fees
Total of expenditure on raising
funds
Employee costs
Secretary's fees
Business mileage costs
reimbursed
Premises costs
Rent
Other premises costs
General administrative costs,
including depreciation and
amortisation
Website costs
General insurances
Software and IT support
Stationery and printing
Sundry expenses
Legal and professional costs
Accountancy
Total of expenditure of other costs
Total expenditure		 Unrestricted
funds
2021
£
56,741
56,741
3
3
56,744
27,190
19,620
46,810
46,810
7,824
7,824
-
-
121
540
661
385
32
-
488
-
905
540
540
9,930
56,740		 Total funds
2021
£
56,741
56,741
3
3
56,744
27,190
19,620
46,810
46,810
7,824
7,824
-
-
121
540
661
385
32
-
488
-
905
540
540
9,930
56,740		 Total funds
2020
£
41,411
41,411
151
151
41,562
17,005
18,165
35,170
35,170
3,114
3,114
187
187
-
459
459
385
62
135
183
139
904
480
480
5,144
40,314

Page 13

Gloucestershire County Proficiency Tests Committee Detailed Statement of Financial Activities

Gloucestershire County Proficiency Tests Committee
Detailed Statement of Financial Activities
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
4
4
-
4
47,046
47,050		 -
4
4
-
4
47,046
47,050		 -
1,248
1,248
-
1,248
45,798
47,046

Page 14

GLOUCESTERSHIRE COUNTY PROFICIENCY TESTS COMMITTEE

For Agriculture, Horticulture and Related Industries Reg. Charity No. 271607

Risk Assessment: 12[th] October 2021 at committee

Hazard Risk Risk
Category		 Controls in Place Additional Action
Required
Security –
Candidates
Records		 Theft
Fire
Electronic virus
Data Protection Act 1998
GDPR – May 2018		 C2
D4
C2
D1		 Candidate records on paper and on Computer files.
Candidate registrations also on NPTC database.
Individual assessors have proof of candidates results.
Fire extinguisher
Computer has Bitdefender Anti-virus and Internet
Security software.
Candidate Data must be kept secure – Glos CPTC is
registered with Information Commissioner. Reg No.
PZ7617045		 Weekly computer back-
ups. Disk stored
separately. No current
need for fire safe.
Risk to Trustees
and Committee
members		 Charity Trustees- Financial
Liability, wrongful acts
Committee Protocol		 C3?
B3		 See note 1
Quorum of 4 members. All members must be Charity
Trustees if voting rights required		 Insurance cover. Not
Taken
Risk to Trustees
and Committee
members- cont		 Claims arising from NPTC
assessments
Integrated Training &
Assessments		 C2 C&G insurance covers ‘liability for accidental injury to
or death of third-party persons and accidental loss of or
damage to third party property arising out of the
conduct of assessments, technical evaluations,
verifications, self assessment audits and the
attendance at or conduct of standard setting sessions’.
CDS insurance for new IA qualifications

Page 1 of 3

Candidate
Assessment:
Assessors		 Are Assessors Qualified
Accidents
Sites for assessment		 B1
C3
C3		 NPTC website lists qualified and verified assessors only.
See insurance Cover in Box above.
See insurance Cover in Box above.
Assessor are responsible to checking sites are safe.
Nopayment to assessors without risk assessment.		 QA process and Audit
Risk assessments are to
be recorded.
Assessment
Centre		 Financial
Financial impact resulting from
inability to operate and not
reaching C & G minimum
registrations.
Procedural malpractice
Complaints
Continuity
CharityCommission		 C4
B3 – C2
C2
C2
C3
D2		 All cheques must have 2 signatories. Quarterly
Committee oversight. Annual Audit by Accountant.
Financial reserves in saving account.
None at present
Policy and procedures statemented. External audit by
NPTC/City& Guilds (annual) and QCF (at any time)
Documented Formal Complaints procedure. This has
been audited by NPTC.
Written procedures for processes for committee and
secretary. Committee oversight. Training provided by
NPTC.
Annual returns to ensure Commission has all relevant
information		 Copy of invoices to be
included with cheques
and remittance note
Contact C & G to confirm
penalties would not be
enacted due to this
reason
Holiday Cover

Note 1: Responsibilities of Charity Trustees Sept 1999 ‘If trustees act prudently, lawfully and in accordance with their governing document then any liabilities they incur as trustees can be met out of the charity’s resources. But if they act otherwise, they may be in breach of trust and personally liable to meet any call on the charity’s property arising from their actions, or to make good any loss to the charity. Since trustees are acting jointly in administering a charity, they will also be responsible jointly to meet any liability incurred by them or on their behalf.

Note 2: For the agreement to be terminated then Glos CPTC would have to be (9.11): in material and/or persistent breach of any of the terms of the Agreement and shall have failed to remedy (if capable of remedy) within 30 days following notification of such breach. (9.12) become insolvent or go into liquidation.

Page 2 of 3

Note 3: (5.1) NPTC reserves the right to appoint further assessment centres appropriate to NPTC’s business requirements and to fulfil its obligations imposed by the Regulatory Bodies to make Qualifications accessible ….NPTC shall always act reasonably in balancing its said business requirements with the perceived interests and concerns of the existing Assessment Centres.

The impact and probability of key risks facing Gloucestershire CPTC and proposed level of acceptable risk.

  1. The chart below provides the means through which the consequences and probability of the main risks facing GCPTC may be evaluated. The numbers in the chart refer to the risks and are explored in greater detail in the accompanying analysis.

  2. The shaded areas represent risks that would be acceptable under the proposed level of Acceptable Risk. Non-shaded areas represent risks Gloucestershire CPTC needs to address.

CELL 1 2 3 4
P
R
O
B
A
B
I
L
I
T
Y		 Highly Likely A
Likely B
Less Likely C
Highly Unlikely D
Limited Marginal Critical Catastrophic
IMPACT

Page 3 of 3