CAMBRIDGESHIRE PROFICIENCY TEST COMMirrEE FOR AGRICULTURE AND HORTICULTURE Charlty Number: 285896 FINANCIAL STATEMENTS For the year ended 31 March 2024 CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE ANNUAL REPORT AND FINANCIAL STATEMENTS For the ear ended 31 March 2024 CONTENTS Pa CHARITY INFORMATION REPORT OF THE TRUSTEES INDEPENDENT EXAMINER'S REPORT RECEIPTS AND PAYMENTS ACCOUNT BALANCE SHEET NOTES FORMING PART OF THE FINANCIAL STATEMENTS CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE CHARITY INFORMATION For the ear ended 31 Mar¢h 2024 Charity Registratlon No: 285896 Trustee Body.. Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor Secretary: Mrs Joanna Perkins Prlncipal Officè- Keepers Meed Low Street Bardwell Bury Sl Edmunrss Suffolk IP31 1AR Bankers.. CAF Bank Ltd 25 Kings Hill Avènue Kings Hill Wesl Malling Kent ME19 4JQ Independent Examiner.. Ensors Accountants LLP Saxon House Mose16y's Farm Business Centr8 Fornham All Saints Bury St Edmunds IP28 6JY CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE REPORT OF THE TRUSTEES For the ear ended 31 March 2024 The Trust885 Submit their Report on the affalrs of the Charity. together with the Financial Statements and Independent Examiner's Report for the year ended 31 March 2024. STRUCTURE GOVERNANCE AND MANAGEMENT The cambridgeshi￿ 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 Secretsry. The board of members meet regularfy 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 identifièd through word of mouth and knowledge of the Charity and are considered basgd on their knowledge and in énsuring that they complement the Charity and current Board structure. Nowly nominated Trustees receive an induction when joining the Board. The Chairman will brief the member on their requirements, providing b2¢kground information and relevant information to gain an understanding of the Charity. Risk Assessment The board reviews the major risks lo which the Charity is exposed and ensures that system are in place lo mitigate any risks identified. OBJECTIVES ACTIVITIES ACHIEVEMENTS AND PERFORMANCE Objectives The Charity's objective is for the advancemènt of education by means of collaboration with the national proficiency lesls council in the adminislralion and provision of proficiency lesls in practi¢al agriculture and horticulture within the counly. Public Benefit The board of Trustees have given careful consideration to the Charity Commission's guidance on public ben8fi1 wh&n undertaking its activities. The Trustees are aware of thelr duties in this respect. Achievements and performance The Charity incoming resources have decreased by 23 /0 when cOMpa￿d lo the 2023 year end, with expenditure decreasing by 27°/o. This has led to a nel surplus of receipts for the year amounting lo £3,929 12023.. £118 nel defi¢it of receiplsl. Cash funds remain strong al £46.641 12023.. £42,712). CAMBRIDGESHIRE PROFICIENCY TEST COMMIThEE FOR AGRICULTURE AND HORTICULTURE REPORT OF THE TRUSTEES Continued For the ear ended 31 March 2024 FINANCIAL REVIEW Reserve5 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 rnainlain sufflcient reserves lo enable it to continue ils objectives for the foreseeable future. Future Developments The Trustees will Ènsure that the Charity will wnlinue to meet ils charitable objectives for the foreseeable future, ensuring that a wide range of beneficiaries will continue lo benefit from its activities. Trustees, Responsibilities Law Bppli¢able lo Charities in England and Wales requires the Trustees lo prepare Financial Slalemenls 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 Finanaal Stslernents giving a true and fair view, the Trustees should follow best practice and'.- Select suitable accounting policies and then apply them consistently., Make judgements and estimates that are reasonable and prud8nl', and state whether applicable accounling standards and slalements of recommended practice have been followed, subject to any departures disclosed and explained the Financial Statements., and Prepare the Financial Slalements on the going concern basis unle$5 11 is inappropriate to presume that Ihe Charity will continue in operation. The Trustèas arè responsible for keeping accounllng records which disclose with reasonable accuracy the financial position of the Charity, and which enable thern to ascert8ln the financial position of the Charity, and which enable them lo 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 iriegularilies. This Report was approved by the Trustees on 2024. Mrs S Martln Trustee Mrs J Pèrkins Trustee PDF 1CAMBRIDGESHIRE PROFICIENCY TEST COMMIThEE FOR AGRICULTURE AND HORTICULTURE Inde endent examiner's re ort to the trustees of Cambrid eshire Proficienc Committee for A riculture and Horticulture for the ear ended 31 March 2024 Tost I report lo the Trustees on my examination of the accounts of Cambridgeshire Proficiency Test Committee for Agriculture and Horticulture for the year ended 31 March 2024. Res onsibilities and basis of re ort As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requ1￿mentS of the Charities Acl 2011 I'lhe Acl'l. I report in r8specl of my examinalK)n of the Trust's accounts carried OLJt under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direetions given by the Charity Commission under section 14515llbl of the Act. Inde endent Examiner's Statement I hav& ￿Mpleted 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.. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of gccounls set out in the Charili&s (Accounts and Reports) Regulations 2008 other than any requlremenl that the accounts give a 'lrue and fairf 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 conne¢tion with the examinalion to which altenbon should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Graham Page Ensors Accountants LLP Saxon House Moseley s Farm Business Centre Fornham All Saints BURY ST EDMUNDS IP28 6JY Dale.. CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE RECEIPTS AND PAYMENTS ACCOUNT For ear ended 31 March 2024 Unrestricted Fund 2024 Unrestricted Fund 2023 Note RECEIPTS . Candidates fees 36,095 48,690 Interest receivable 780 309 Test Fees 1,019 860 Registration fees 18,450 23,366 £56,344 £73,225 PAYMENTS- Assessors costs 22,809 30,069 Management and administration 29,606 43,274 £52,415 £73,343 Surplus l {Deficitl of recelpts of payments £3.929 (£118) Cash al Bank - balances brought forward £42,712 £42,830 Cash at Bank- balances earried forward £46,641 £42,712 The notes on pages 7 to 9 fom part of these Financial Statements. CAMBRIDGESHIRE PROFICIENCY TEST COMMIThEE FOR AGRICULTURE AND HORTICULTURE STATEMENT OF ASSETS AND LIABILITIES For the ear ended 31 March 2024 Total 2024 Total 2023 Note Cash Funds High Interest Account Gold Account Savings AcGounl 12,545 12,144 21,952 £46,641 4,385 16,810 21,517 £42.712 Other Monetary Assets - Test fees due £7.651 £3.173 Assets retained for the Charity's own usg Cornpuler equipment £0 £152 Liabilities Creditors- Amounts falling due within one year £11.758 £2,990 Approved by the Trustees on .2024 and sign on their behalf- Mrs S Martin (Trusteel Mrs J Perkins (Trusleel The notes on pages 7 to 9 form part of these Financial Slalements. CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AN[) HORTICULTURE NOTES TO THE ACCOUNTS For the èar ended 31 March 2024 1 ACCOUNTING POLICIES Accounting Convantion These financial statements have been prepared under tho historical cost convention in a¢cordance with the Charities Act 2011. The financial statements have been preparèd on a receipts and payments basis. Management and administration comprises of the costs for the runnino of the charity Itself as an organisalS0n. Depreciation Computer equipment has been recorded al historical cost within the accounts with a provision for depreciation over a 3 ye8r life. Fund Accounting Unreslricled funds comprise of those funds of which the trustees are free lo use in accordanc$ with the charitable objects. 2 Candldate Fee$ 2024 2023 P.A. Tests M. O. Tests A,P. Tests 36,095 48,101 192 397 £36,095 £48 690 st Fees 2024 2023 Other Income Ch8in8aw tests 240 779 60 800 1.019 £860 4 Direct Charitable Ex énditure 2024 2023 Assessors Costs Fees P. A. Tests Travelling.. P. A. Tests Fees A. P. Tests Travelling.. A. P. Tests Fees chainsaw tests Tovelling. Chainsaw lesls 16,664 5,375 22,651 6,290 294 68 686 80 68Q 90 22,809 £30,069 CAMBRIDGESHIRE PROFICIENCY TEST COMMirrEE FOR AGRICULTURE AND HORTICULTURE TO THE ACCOUNTS For the ear ended 31 March 2024 5 Mana ern8nt and Admlnlstratlon 2024 2023 Assessors training Postsge & stationery Accountancy fees Secr81ary's lees Secrelary's Iravelling Office allowance NPTC regi5tratioM Telephone and internet Computer expenses Bank charges Sundry Expenses 120 302 1,176 16.336 491 365 23,652 623 137 72 322 1.290 12.580 309 378 13,496 828 305 60 38 29.606 43.274 6Sur lus for the ear The surplus for the yè8r 18 8tated after charging.. 2024 2023 Accountancy fee £1.290 £1,176 7 Related art transactions During the year expenses 8nd fe8s of £13,44112023.. £17,269) We￿ pald to 112023.. 11 trustees in carrylng out day lo day activities in furtheranc8 of the Charitvs aims. 8 As50ts retained for the Charlt 's own Com uter E ui ment Cost brought forward as at 1 April 2023 Additions Cost carried forward 88 at 31 March 2024 1.501 1,501 Depr8ciation brought forward as at 1 April 2023 Depreciafjon chaige Depreciation carrled forward 88 al 31 Marth 2024 1.349 152 1.501 Net book value 8$ at 1 April 2023 152 Net tK)ok value as at 31 March 2024 9 Liabilities: amounts fallin due within one ear 2024 Accountancy T8St fees Secretary fees Registration fees 1,420 2,497 2,046 5,795 11,758 1,290 1,578 122 2,990 CAMBRIDGESHIRE PROFICIENCY TEST COMMirrEE FOR AGRICULTURE AND HORTICULTURE NOTES TO THE ACCOUNTS For the ear ended 31 March 2024 10 Recei ts and ments account Unrestricted Funds 2024 Unrestricted Funds 2023 Recei Candidates Fees.. P.A. Tests M.0. Tests A.P. Tests 36,095 48.101 192 397 60 800 23,366 309 Other income Chainsaw Tests Registration Fees Interest re¢eived 240 779 18,450 780 56,344 73,225 ments 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 Ac¢ounlancy fee Secretary's fees Secretary's travelllng Office allowance NPTC registration Telephone 8nd internet Computer expenses Bank charges Sundry Expenses 16,664 5,375 22,651 6,290 294 68 686 80 120 302 1,176 16,336 491 365 23,652 623 137 72 680 90 322 1,290 12,580 309 378 13,496 828 305 60 38 52.415 73.343 IDefi¢it}ISurplus of r8celpts of payments £3,929 {£1181 Cash al Bank - balances brought forward £42,712 £42.830 Cash at Bank - balancos carrled forward £46,641 £42,712