# **Gloucestershire County Proficiency Tests Committe Charity No. 271607** **Trustees' Report and Unaudited Accounts** **31 July 2025** 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 Suite1 The Business Centre, Innsworth technology Park, Glos, G ## **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 st applicable 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 responsible 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 **ee** Pages 2 to 3 4 5 6 7 to 12 13 to 14 he year ended GL3 1DL 71 and amended on 26 September es and certificates. on with the National Proficiency Tests within Gloucestershire. tatements in accordance with sonable accuracy at any time the comply with the Charities Act 2011, the deed. The Trustees are also 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 2025. ## **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 AFA ATA MIPA PBT Accountancy Limited Suite1 The Business Centre Innsworth technology Park GL3 1DL ## **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 2025** |**2025**
45,196
4
251
45,447
5
32,388
6
10,457
42,845
2,602
2,602
2,602
35,379
37,981
**Unrestricted**
**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**|**2025**
45,196
4
251
45,447
5
32,388
6
10,457
42,845
2,602
2,602
2,602
35,379
37,981
**Unrestricted**
**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**|**2025**
45,196
251
**Total**
**funds**
**£**| |---|---|---| |||45,447
32,388
10,457| |||42,845
-| |||2,602
-| ||2,602
-|2,602
-| ||2,602
35,379
37,981|2,602
35,379| |||| |||37,981| **Total funds 2024 £** 50,776 277 51,053 44,901 11,782 56,683 - (5,630) - (5,630) - (5,630) 41,009 35,379 ## **Gloucestershire County Proficiency Tests Committee Statement of Financial Activities For the year ended 31 July 2025 Charity No. 271607** |**Gloucestershire County Proficiency Tests Committee**
**Statement of Financial Activities**
**For the year ended 31 July 2025**
||| |---|---|---| |**Charity No. 271607**||**2025**| |||**£**| |**Fixed assets**||| |Tangible assets|8|11| |||11| |**Current assets**||| |Debtors|9|6,902| |**Cash at bank and in hand**||30,527| |||37,429| |**Creditors:**Amount falling due within one year|10|0| |||| |**Net current assets**||37,429| |**Total assets less current liabilities**||37,440| |||| |**Net assets excluding pension asset or liability**||37,440| |**Total net assets**||37,440| |**The funds of the charity**||| |**Restricted funds**|11|| |**Unrestricted funds**
General funds|11|37,981| |||37,981| |**Reserves**|11|| |**Total funds**||37,981| |Approved by the trustees on||| |And signed on their behalf by:||| **2024** ## **£** 15 15 2,735 33,226 35,961 (598) 35,363 35,378 35,378 35,378 35,379 35,379 35,379 ## **Gloucestershire County Proficiency Tests Committee Notes to the Accounts For the year ended 31 July 205** ## **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 2025 |**Account**
**2025**
**Turnover**
Income from Tradingactivites
45,195.60
Interest Income
251.48
**Total Turnover**
**45,447.08**
**Cost of Sales**
NPTC registration fees
2,131.00
Test fees and schedules
30,257.16
**Total Cost of Sales**
**32,388.16**
**Gross Profit**
**13,058.92**
**Administrative Costs**
Secretary costs
6,475.00
Travel - National
-
Premises costs
-
Depreciation Expense
3.75
General administrative costs
2,170.93
Insurance
964.52
IT Software and Consumables
-
Audit & Accountancy fees
772.40
Advertising& Marketing
70.00
**Total Administrative Costs**
**10,456.60**
**Operating Profit**
**2,602.32**
**Profit on Ordinary Activities Before Taxation**
**2,602.32**
**Profit after Taxation**
**2,602.32**|**2024**| |---|---| ||| ||50,776.00| ||276.73| ||**51,052.73**| ||20,754.00| ||24,146.72| ||**44,900.72**| ||**6,152.01**| ||| ||8,670.00| ||657.45| ||140.00| ||| ||5.00| ||1,172.03| ||17.80| ||400.00
720.00| ||**11,782.28**| ||**(5,630.27)**| ||| ||**(5,630.27)**| ||| ||**(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 2025** 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 31st July 2025 ## Overview The number of assessments has decreased slightly to a total of 496 for the year. A drop was expected this year due to a r Assessments The test tracking spreadsheet circulated with this report shows the total number of assessments over the year along with ## Finance This year the accounts show a profit of £2,602. The income from the Investment account was £251.48 of interest receive Cash flow has improved towards the end of the year and good relationships have been maintained with existing and new The committee’s accounts continue to be maintained under one roof at the Santander bank. The move to Xero has been a City and Guilds Audit An official audit took place in December 2024 and the Centre remains at low risk. A copy of the audit was shared with t ## Reserves Policy The Committee now has £27,021.71in reserve which is slightly above the target of £25,000. This provides cover for bad ## Assessors All Assessors continue to work well with the GCPTC, responding flexibly to the demands made. Paperwork continues t ## Development City and Guilds continues to expand their range of qualifications open to candidates as highlighted on their website. A m ## Thanks I would like to thank all those on the committee for their help and support in my first few months in the role. Keeley Newman-Goodall GCPTC Secretary reduced number of Chainsaw assessments being taken place. Pesticide assessments were 56% of assessments taken with the breakdown by category. The overall pass rate for assessments that have taken place was 93%. ed. The draft accounts were submitted to the committee at the AGM. The draft accounts show a debtors amount of £6,90 w customers. a positive one and has allowed for the Chair and Vice-Chair to have oversight of the invoicing and accounts. the committee. d debt (around £2,500 is owed to the secretary for work carried out), as well as providing monies that can be used for the o be completed well and returned in time. The move over to Walled Garden and system changes has meant that assessor move over to walled garden as an exclusive system has caused a few issues and some teething problems relating to photo chainsaw assessments increased to 34%. There was a slight increase to 10% in ‘Other’ Assessments (Vehicles). Total in 02; this was due to a delay in invoices being paid. The bank account currently has £9,820.75 and the savings account £27 insurance cover which has increased to around £1,004 s have had to change the way the complete paperwork. os being uploaded are still being ironed out. come for the year was £45,195.60 ,021.71.