GLOUCESTERSHIRE COUNTY PROFICIENCY TESTS COMMITTEE
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2024
PBT A¢x¥>Lany Ltd
**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 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity No. 271607**
## **Trustees**
The following trustees served during the year:
T. Bendle A. Cozens A. East J. Foster
J. Hasler
T. Hicks
C. Padfield M. Savagar I. Whittles D. Williams
## **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
Page 3
## **GLOUCESTERSHIRE COUNTY PROFICIENCY TESTS COMMITTEE**
For Agriculture, Horticulture and Related Industries
Reg. Charity No. 271607
Secretary: Keeley Newman-Goodall
## **Secretary’s Report for Year Ending 31[st] July 2024**
## Overview
The number of assessments continue to increase slightly and there have been enquiries from new training centres seeking support from GCPTC to register assessments. The total number of assessments complete in the year ending 31st July 2024 were 558. The total income received was £51.052.73 with cost of sales at £44,900.72. Administrative expenses were £11,782.28
## Finance
This year the accounts show a loss of £5.630.27. The main reason for the loss being the appointment of a new secretary and the need for dual working for a month, along with the loss of some business from a previous training provider.
Cash flow has been good with regular communication and good working relationships being maintained with the training provider finance teams.
The committee’s accounts continue to be maintained under one roof at the Santander bank. Xero accounting software has been set up and used in order to help with better invoice management and timely production of reports and accounts. The Treasurer 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.
## Reserves Policy
The Committee now has £26,908 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 GCPTC, responding flexibly to the demands made. Paperwork continues to be completed well and returned in time.
## Development
City and Guilds continues to expand their range of qualifications open to candidates as highlighted on their website.
## Thanks
I would like to thank all those on the committee for their continued help and support.
Keeley Newman-Goodall – October 2024
# **Gloucestershire County Proficiency Tests Committe Charity No. 271607**
# **Trustees' Report and Unaudited Accounts**
**31 July 2024**
Trustees' Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts Detailed Statement of Financial Activities
The trustees present their report with the unaudited financial statements of the charity for t 31 July 2023.
**REFERENCEAND ADMINISTRATIVEDETAILS Charity No. 271607 Principal Office** Southcott Box Stroud Glos GL6 9HR **Trustees** The following trustees served during the year: T. Bendle A. Cozens A. East J. Foster T. Hicks K. Jarvis C. Padfield M. Savagar D. Williams
## **Accountants**
PBT Accountancy Limited 282 Hatherley Road Cheltenham GL51 6HR
## **OBJECTIVES AND ACTIVITIES**
The purpose of the charity as set out in its governing document adopted on 11 October 19 1994 and 8 January 2002.
The main activities undertaken in relation to those purposes are the provision of test faciliti The charity's charitable objects are the advancement of education by means of collaboratio Council in the admininstration of proficiency tests in practical agriculture and horticulture w
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial sta law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reas financial position of the charity and to enable them to ensure that the financial statements c applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust d for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregular
Signed on behalf of the charity's trustees
J. Foster Trustee 30 October 2024
**ee**
Pages 2 to 3 4 5 6 7 to 12 13 to 14
he year ended
71 and amended on 26 September
es and certificates. on with the National Proficiency Tests ithin Gloucestershire.
atements in accordance with applicable
onable accuracy at any time the comply with the Charities Act 2011, the eed. The Trustees are also responsible
rities.
## **Independent Examiner's Report to the trustees of Gloucestershire County Proficiency Tests C**
I report to the trustees on my examination of the financial statements of Gloucestershire County Proficie Tests Committee for the year ended 31 July 2024.
## **Responsibilities and basis of report**
I report in respect of my examination of the charity's financial statements carried out under section 145 o 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 c to believe that in any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and cont Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statem 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 to enable a proper understanding of the financial statements to be reached.
Vicki Summersby Vicki Summersby FMAAT PBT Accountancy Limited 282 Hatherley Road Cheltenham
GL51 6HR
## **Committee**
ncy
of the 2011 Act and in carrying out my
connection with the examination giving me cause
r
tent of financial statements set out in the ments give a 'true and fair' view which is not a
h attention should be drawn in this report in order
## **Gloucestershire County Proficiency Tests Committee**
## **Statement of Financial Activities For the year ended 31 July 2024**
## **Unrestricted**
|**2024**
50,776
4
277
51,053
5
44,901
6
11,782
56,683
(5,630)
(5,630)
(5,630)
41,009
35,379
**funds**
**N**
**£**
**Income and endowments**
**from:**
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
Net gains on investments
-
**Net expenditure**
Transfers between funds
-
**Net expenditure before other**
**gains/ (losses)**
**Other gains and losses**
-
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2024**
50,776
4
277
51,053
5
44,901
6
11,782
56,683
(5,630)
(5,630)
(5,630)
41,009
35,379
**funds**
**N**
**£**
**Income and endowments**
**from:**
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
Net gains on investments
-
**Net expenditure**
Transfers between funds
-
**Net expenditure before other**
**gains/ (losses)**
**Other gains and losses**
-
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2024**
50,776
277
**Total**
**funds**
**£**|
|---|---|---|
|||51,053
44,901
11,782|
|||56,683
-|
|||(5,630)
-|
||(5,630)
-|(5,630)
-|
||(5,630)
41,009
35,379|(5,630)
41,009|
||||
|||35,379|
**Total funds 2023 £**
57,362
123
57,485
50,414 11,367 61,781
-
(4,296)
-
(4,296)
-
(4,296)
45,305
41,009
## **Gloucestershire County Proficiency Tests Committee Statement of Financial Activities For the year ended 31 July 2024 Charity No. 271607**
|**Gloucestershire County Proficiency Tests Committee**
**Statement of Financial Activities**
**For the year ended 31 July 2024**
|||
|---|---|---|
|**Charity No. 271607**||**2024**|
|||**£**|
|**Fixed assets**|||
|Tangible assets|8|15|
|||15|
|**Current assets**|||
|Debtors|9|2,735|
|**Cash at bank and in hand**||33,226|
|||35,961|
|**Creditors:**Amount falling due within one year|10|(598)|
||||
|**Net current assets**||35,363|
|**Total assets less current liabilities**||35,378|
||||
|**Net assets excluding pension asset or liability**||35,378|
|**Total net assets**||35,378|
|**The funds of the charity**|||
|**Restricted funds**|11||
|**Unrestricted funds**
General funds|11|35,379|
|||35,379|
|**Reserves**|11||
|**Total funds**||35,379|
|Approved by the trustees on 30 October 2024|||
|And signed on their behalf by:|||
|J. Foster Trustee|||
|30 October 2024|||
**2023 £**
20 20 1,695 40,696 42,391
(1,402)
40,989 41,009 41,009 41,009
41,009 41,009 41,009
## **Gloucestershire County Proficiency Tests Committee Notes to the Accounts For the year ended 31 July 2024**
## **1 Accounting policies 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**
to accounts for previous years.
## **Fund accounting**
Unrestricted funds - These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds - These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at t Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
## Recognition of income
the income can be measured with sufficient reliability.
## Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
## Donations and legacies
entitlement to the income.
## Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
## Donated services and facilities
## 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 revaluation of fixed assets
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
## Gains/(losses) on investment assets
This includes any gain or loss on the sale of investments.
## **Expenditure**
## Recognition of expenditure
relates.
## Expenditure on raising funds
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
## Expenditure on charitable activities
of grants and governance costs.
of the year but not yet paid.
## Governance costs
costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **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. Al to the Statement of Financial Activities as they arise.
## **Stocks**
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**
## **Trade and other creditors**
Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
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.
## **Pension costs**
## **Receipt of donated goods, facilities and services**
## **Profit and Loss**
Gloucestershire County Proficiency Tests Committee For the year ended 31 July 2024
|**Account**
**2024**
**Turnover**
Income from Tradingactivites
50,776.00
Interest Income
276.73
**Total Turnover**
**51,052.73**
**Cost of Sales**
NPTC registration fees
20,754.00
Test fees and schedules
24,146.72
**Total Cost of Sales**
**44,900.72**
**Gross Profit**
**6,152.01**
**Administrative Costs**
Secretary costs
8,670.00
Travel - National
657.45
Premises costs
140.00
Depreciation Expense
5.00
General administrative costs
1,172.03
Insurance
17.80
IT Software and Consumables
400.00
Audit & Accountancy fees
720.00
**Total Administrative Costs**
**11,782.28**
**Operating Profit**
**(5,630.27)**
**Profit on Ordinary Activities Before Taxation**
**(5,630.27)**
**Profit after Taxation**
**(5,630.27)**|**2023**|
|---|---|
|||
||57,362
123|
||**57,485**|
||26,619
23,795|
||**50,414**|
||**7,071**|
|||
||9,435
50
675
645
562|
||**11,367**|
||**(4,296.00)**|
|||
||**(4,296.00)**|
|||
||**(4,296.00)**|
**2022**
62,578 9 **62,587** 38,324 13,371 **51,695 10,892** 10,260 226 653 1,116 562 **12,817**
**(1,925.00) (1,925.00) (1,925.00)**
## **Gloucestershire County Proficiency Tests Committee Trustees Annual Report For the year ended 31 July 2024**
# **Gloucestershire County Proficiency Tests Committe Charity No. 271607**
# **Trustees' Report and Unaudited Accounts**
**31 July 2024**
Trustees' Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts Detailed Statement of Financial Activities
The trustees present their report with the unaudited financial statements of the charity for t 31 July 2023.
**REFERENCEAND ADMINISTRATIVEDETAILS Charity No. 271607 Principal Office** Southcott Box Stroud Glos GL6 9HR **Trustees** The following trustees served during the year: T. Bendle A. Cozens A. East J. Foster T. Hicks K. Jarvis C. Padfield M. Savagar D. Williams
## **Accountants**
PBT Accountancy Limited 282 Hatherley Road Cheltenham GL51 6HR
## **OBJECTIVES AND ACTIVITIES**
The purpose of the charity as set out in its governing document adopted on 11 October 19 1994 and 8 January 2002.
The main activities undertaken in relation to those purposes are the provision of test faciliti The charity's charitable objects are the advancement of education by means of collaboratio Council in the admininstration of proficiency tests in practical agriculture and horticulture w
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial sta law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reas financial position of the charity and to enable them to ensure that the financial statements c applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust d for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregular
Signed on behalf of the charity's trustees
J. Foster Trustee 30 October 2024
**ee**
Pages 2 to 3 4 5 6 7 to 12 13 to 14
he year ended
71 and amended on 26 September
es and certificates. on with the National Proficiency Tests ithin Gloucestershire.
atements in accordance with applicable
onable accuracy at any time the comply with the Charities Act 2011, the eed. The Trustees are also responsible
rities.
## **Independent Examiner's Report to the trustees of Gloucestershire County Proficiency Tests C**
I report to the trustees on my examination of the financial statements of Gloucestershire County Proficie Tests Committee for the year ended 31 July 2024.
## **Responsibilities and basis of report**
I report in respect of my examination of the charity's financial statements carried out under section 145 o 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 c to believe that in any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and cont Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statem 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 to enable a proper understanding of the financial statements to be reached.
Vicki Summersby Vicki Summersby FMAAT PBT Accountancy Limited 282 Hatherley Road Cheltenham
GL51 6HR
## **Committee**
ncy
of the 2011 Act and in carrying out my
connection with the examination giving me cause
r
tent of financial statements set out in the ments give a 'true and fair' view which is not a
h attention should be drawn in this report in order
## **Gloucestershire County Proficiency Tests Committee**
## **Statement of Financial Activities For the year ended 31 July 2024**
## **Unrestricted**
|**2024**
50,776
4
277
51,053
5
44,901
6
11,782
56,683
(5,630)
(5,630)
(5,630)
41,009
35,379
**funds**
**N**
**£**
**Income and endowments**
**from:**
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
Net gains on investments
-
**Net expenditure**
Transfers between funds
-
**Net expenditure before other**
**gains/ (losses)**
**Other gains and losses**
-
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2024**
50,776
4
277
51,053
5
44,901
6
11,782
56,683
(5,630)
(5,630)
(5,630)
41,009
35,379
**funds**
**N**
**£**
**Income and endowments**
**from:**
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
Net gains on investments
-
**Net expenditure**
Transfers between funds
-
**Net expenditure before other**
**gains/ (losses)**
**Other gains and losses**
-
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2024**
50,776
277
**Total**
**funds**
**£**|
|---|---|---|
|||51,053
44,901
11,782|
|||56,683
-|
|||(5,630)
-|
||(5,630)
-|(5,630)
-|
||(5,630)
41,009
35,379|(5,630)
41,009|
||||
|||35,379|
**Total funds 2023 £**
57,362
123
57,485
50,414 11,367 61,781
-
(4,296)
-
(4,296)
-
(4,296)
45,305
41,009
## **Gloucestershire County Proficiency Tests Committee Statement of Financial Activities For the year ended 31 July 2024 Charity No. 271607**
|**Gloucestershire County Proficiency Tests Committee**
**Statement of Financial Activities**
**For the year ended 31 July 2024**
|||
|---|---|---|
|**Charity No. 271607**||**2024**|
|||**£**|
|**Fixed assets**|||
|Tangible assets|8|15|
|||15|
|**Current assets**|||
|Debtors|9|2,735|
|**Cash at bank and in hand**||33,226|
|||35,961|
|**Creditors:**Amount falling due within one year|10|(598)|
||||
|**Net current assets**||35,363|
|**Total assets less current liabilities**||35,378|
||||
|**Net assets excluding pension asset or liability**||35,378|
|**Total net assets**||35,378|
|**The funds of the charity**|||
|**Restricted funds**|11||
|**Unrestricted funds**
General funds|11|35,379|
|||35,379|
|**Reserves**|11||
|**Total funds**||35,379|
|Approved by the trustees on 30 October 2024|||
|And signed on their behalf by:|||
|J. Foster Trustee|||
|30 October 2024|||
**2023 £**
20 20 1,695 40,696 42,391
(1,402)
40,989 41,009 41,009 41,009
41,009 41,009 41,009
## **Gloucestershire County Proficiency Tests Committee Notes to the Accounts For the year ended 31 July 2024**
## **1 Accounting policies 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**
to accounts for previous years.
## **Fund accounting**
Unrestricted funds - These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds - These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at t Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
## Recognition of income
the income can be measured with sufficient reliability.
## Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
## Donations and legacies
entitlement to the income.
## Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
## Donated services and facilities
## 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 revaluation of fixed assets
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
## Gains/(losses) on investment assets
This includes any gain or loss on the sale of investments.
## **Expenditure**
## Recognition of expenditure
relates.
## Expenditure on raising funds
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
## Expenditure on charitable activities
of grants and governance costs.
of the year but not yet paid.
## Governance costs
costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **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. Al to the Statement of Financial Activities as they arise.
## **Stocks**
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**
## **Trade and other creditors**
Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
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.
## **Pension costs**
## **Receipt of donated goods, facilities and services**
## **Profit and Loss**
Gloucestershire County Proficiency Tests Committee For the year ended 31 July 2024
|**Account**
**2024**
**Turnover**
Income from Tradingactivites
50,776.00
Interest Income
276.73
**Total Turnover**
**51,052.73**
**Cost of Sales**
NPTC registration fees
20,754.00
Test fees and schedules
24,146.72
**Total Cost of Sales**
**44,900.72**
**Gross Profit**
**6,152.01**
**Administrative Costs**
Secretary costs
8,670.00
Travel - National
657.45
Premises costs
140.00
Depreciation Expense
5.00
General administrative costs
1,172.03
Insurance
17.80
IT Software and Consumables
400.00
Audit & Accountancy fees
720.00
**Total Administrative Costs**
**11,782.28**
**Operating Profit**
**(5,630.27)**
**Profit on Ordinary Activities Before Taxation**
**(5,630.27)**
**Profit after Taxation**
**(5,630.27)**|**2023**|
|---|---|
|||
||57,362
123|
||**57,485**|
||26,619
23,795|
||**50,414**|
||**7,071**|
|||
||9,435
50
675
645
562|
||**11,367**|
||**(4,296.00)**|
|||
||**(4,296.00)**|
|||
||**(4,296.00)**|
**2022**
62,578 9 **62,587** 38,324 13,371 **51,695 10,892** 10,260 226 653 1,116 562 **12,817**
**(1,925.00) (1,925.00) (1,925.00)**
## **Gloucestershire County Proficiency Tests Committee Trustees Annual Report For the year ended 31 July 2024**