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2023-03-31-accounts

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

Charity Number: 285896

FINANCIAL STATEMENTS

For the year ended 31 March 2023

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND
HORTICULTURE
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2023
C O N T E N T S
Page
CHARITY INFORMATION 1
REPORT OF THE TRUSTEES 2 - 3
INDEPENDENT EXAMINER’S REPORT 4
RECEIPTS AND PAYMENTS ACCOUNT 5
BALANCE SHEET 6
NOTES FORMING PART OF THE FINANCIAL STATEMENTS 7 - 9

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

CHARITY INFORMATION

For the year ended 31 March 2023

Charity Registration No: 285896

Trustee Body: Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor

Secretary: Mrs Joanna Perkins

Principal Office: Keepers Meed

Low Street Bardwell Bury St Edmunds Suffolk IP31 1AR

Bankers: CAF Bank Ltd

25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Independent Examiner: Ensors Accountants LLP Saxon House Moseley’s Farm Business Centre Fornham All Saints Bury St Edmunds IP28 6JY

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

REPORT OF THE TRUSTEES

For the year ended 31 March 2023

The Trustees submit their Report on the affairs of the Charity, together with the Financial Statements and Independent Examiner’s Report for the year ended 31 March 2023.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Cambridgeshire Proficiency Test Committee is governed by its constitution dated 12 May 1982 and amended on 25 June 1996.

Trustees

The Trustees who served during the year were:

Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor

Administration of the Charity

The day-to-day administration of the Charity is carried out by the Secretary. The board of members meet regularly to review the performance and administration of the Charity.

Recruitment, appointment and training of Trustees

New Trustees are recruited following a resolution by the board.

Potential candidates are identified through word of mouth and knowledge of the Charity, and are considered based on their knowledge and in ensuring that they complement the Charity and current Board structure.

Newly nominated Trustees receive an induction when joining the Board. The Chairman will brief the member on their requirements, providing background information and relevant information to gain an understanding of the Charity.

Risk Assessment

The board reviews the major risks to which the Charity is exposed and ensures that system are in place to mitigate any risks identified.

OBJECTIVES, ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

Objectives

The Charity’s objective is for the advancement of education by means of collaboration with the national proficiency tests council in the administration and provision of proficiency tests in practical agriculture and horticulture within the county.

Public Benefit

The board of Trustees have given careful consideration to the Charity Commission’s guidance on public benefit when undertaking its activities. The Trustees are aware of their duties in this respect.

Achievements and performance

The Charity incoming resources have increased by 11% when compared to the 2022 year end, with expenditure increasing by 2%. This has led to a net deficit of receipts for the year amounting to £118 (2022: £5,691 net deficit of receipts).

Cash funds remain strong at £42,712 (2022: £42,830).

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND

HORTICULTURE

REPORT OF THE TRUSTEES (Continued)

For the year ended 31 March 2023

FINANCIAL REVIEW

Reserves Policy

The Trustee Board has examined the requirements of The Cambridgeshire Proficiency Test Committee and in the light of the main risks and has agreed that the Charity will maintain sufficient reserves to enable it to continue its objectives for the foreseeable future.

Future Developments

The Trustees will ensure that the Charity will continue to meet its charitable objectives for the foreseeable future, ensuring that a wide range of beneficiaries will continue to benefit from its activities.

Trustees’ Responsibilities

Law applicable to Charities in England and Wales requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing Financial Statements giving a true and fair view, the Trustees should follow best practice and:-

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity, and which enable them to ascertain the financial position of the Charity, and which enable them to ensure that the Financial Statements comply with applicable law. They are also responsible for safeguarding the assets of the Charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This Report was approved by the Trustees on ………………………2023.

………………………………………………….

Mr A Boor Trustee

………………………………………………….

Mrs J Perkins Trustee

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

Independent examiner’s report to the trustees of Cambridgeshire Proficiency Test Committee for Agriculture and Horticulture for the year ended 31 March 2023

I report to the Trustees on my examination of the accounts of Cambridgeshire Proficiency Test Committee for Agriculture and Horticulture for the year ended 31 March 2023.

Responsibilities and basis of report

As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’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 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a 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 attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

…………………………..…………. Graham Page Ensors Accountants LLP Saxon House Moseley’s Farm Business Centre Fornham All Saints BURY ST EDMUNDS IP28 6JY

Date:

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE

AND HORTICULTURE

RECEIPTS AND PAYMENTS ACCOUNT

For the year ended 31 March 2023

Note
RECEIPTS-
Candidates fees
2
Interest receivable
Test Fees
3
Registration fees
PAYMENTS-
Assessors costs
4
Management and administration
5
(Deficit) of receipts of payments
Cash at Bank - balances brought forward
Cash at Bank - balances carried forward		 Unrestricted
Fund
2023
48,690
309
860
23,366
£73,225
30,069
43,274
£73,343
(£118)
£42,830
£42,712		 Unrestricted
Fund
2022
41,453
216
3,906
20,519
£66,094
31,795
39,990
£71,785
(£5,691)
£48,521
£42,830

The notes on pages 7 to 9 form part of these Financial Statements.

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

STATEMENT OF ASSETS AND LIABILITIES

For the year ended 31 March 2023

Note
Cash Funds
High Interest Account
Gold Account
Savings Account
Other Monetary Assets- Test fees due
Assets retained for the Charity's own use
Computer equipment
8
Liabilities
Creditors: Amounts falling due within one year
9		 Total
2023
4,385
16,810
21,517
£42,712
£3,173
£152
£2,990		 Total
2022
1,805
19,693
21,332		 Total
2022
£42,830
£2,593
£303
£1,728

Approved by the Trustees on ………………...………2023 and sign on their behalf -

……………………………………………………………… Mr A Boor (Trustee)

……………………………………………………………… Mrs J Perkins (Trustee)

The notes on pages 7 to 9 form part of these Financial Statements.

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

NOTES TO THE ACCOUNTS

For the year ended 31 March 2023

1 ACCOUNTING POLICIES

Accounting Convention

These financial statements have been prepared under the historical cost convention in accordance with the Charities Act 2011.

The financial statements have been prepared on a receipts and payments basis.

Management and administration comprises of the costs for the running of the charity itself as an organisation.

Depreciation

Computer equipment has been recorded at historical cost within the accounts with a provision for depreciation over a 3 year life.

Fund Accounting

Unrestricted funds comprise of those funds of which the trustees are free to use in accordance with the charitable objects.

2 Candidate Fees

3
**4 **		 P.A. Tests
M. O. Tests
A.P. Tests
Test Fees
Other Income
Chainsaw tests
Direct Charitable Expenditure
Assessors Costs
Fees P. A. Tests
Travelling: P. A. Tests
Fees A. P. Tests
Travelling: A. P. Tests
Fees chainsaw tests
Travelling: Chainsaw tests		 2023
48,101
192
397
£48,690
2023
60
800
£860
2023
22,651
6,290
294
68
686
80
£30,069		 2022
40,965
-
488		 2022
£41,453
2022
-
3,906		 2022
£3,906
2022
22,805
6,090
238
73
2,428
161		 2022
£31,795

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

NOTES TO THE ACCOUNTS

For the year ended 31 March 2023
5 Management and Administration
Assessors training
Postage & stationery
Accountancy fees
Secretary's fees
Secretary's travelling
Office allowance
NPTC registration
Telephone and internet
Computer expenses
Bank charges
6 Surplus for the year
The surplus for the year is stated after charging:
Accountancy fee
7 Related party transactions		 2023
120
302
1,176
16,336
491
365
23,652
623
137
72
43,274
2023
£1,176		 2022
85
357
1,110
14,729
374
1,337
20,910
528
464
96		 2022

5
6
**7 **
£39,990
2022
£1,110		 2022

During the year expenses and fees of £17,269 (2022: £16,775) were paid to 1 (2022: 1) trustees in carrying out day to day activities in furtherance of the Charity's aims.

8
**9 **		 Assets retained for the Charity's own use
Cost brought forward as at 1 April 2022
Additions
Cost carried forward as at 31 March 2023
Depreciation brought forward as at 1 April 2022
Depreciation charge
Depreciation carried forward as at 31 March 2023
Net book value as at 1 April 2022
Net book value as at 31 March 2023
Liabilities: amounts falling due within one year
Accountancy
Test fees
Secretary fees
Income invoiced not yet earnt		 2023
1,290
1,578
122
-		 2023 Computer Equipment Computer Equipment Computer Equipment

1,501
-
1,501
1,198
151
1,349
303
152
2022
1,176
177
85
290		 2022
2,990 1,728

CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE

NOTES TO THE ACCOUNTS

For the year ended 31 March 2023
10 Receipts and payments account
Receipts
Candidates Fees:
P.A. Tests
M.O. Tests
A.P. Tests
Other income
Chainsaw Tests
Registration Fees
Interest received
Payments
Fees P.A. Tests
Travelling: P.A. Tests
Fees A.P. Tests
Travelling: A.P. Tests
Fees chainsaw tests
Travelling: Chainsaw Tests
Assessors Training
Postage & stationery
Accountancy fee
Secretary's fees
Secretary's travelling
Office allowance
NPTC registration
Telephone and internet
Computer expenses
Bank charges
(Deficit) of receipts of payments
Cash at Bank - balances brought forward
Cash at Bank - balances carried forward		 Unrestricted
Funds
2023
48,101
192
397
60
800
23,366
309
73,225
22,651
6,290
294
68
686
80
120
302
1,176
16,336
491
365
23,652
623
137
72
73,343
(£118)
£42,830
£42,712		 Unrestricted
Funds
2022
40,965
-
488
-
3,906
20,519
216

**10 **
66,094
22,805
6,090
238
73
2,428
161
85
357
1,110
14,729
374
1,337
20,910
528
464
96
71,785
(£5,691)
£48,521
£42,830