CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
Charity Number: 285896
FINANCIAL STATEMENTS
For the year ended 31 March 2025
CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE |
AND | |
|---|---|---|
| HORTICULTURE | ||
| ANNUAL REPORT AND FINANCIAL STATEMENTS | ||
| For the year ended 31 March 2025 | ||
| 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 2025
Charity Registration No: 285896
Trustee Body: Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor Mr Peter David Pask Mr Matthew Murfitt
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
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
REPORT OF THE TRUSTEES
For the year ended 31 March 2025
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 2025.
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 Mr Peter David Pask Mr Matthew Murfitt
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 22% when compared to the 2024 year end, with expenditure increasing by 48%. This has led to a net deficit of receipts for the year amounting to £8,660 (2024: £3,929 net surplus of receipts).
Cash funds remain strong at £37,981 (2024: £46,641).
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
REPORT OF THE TRUSTEES (Continued)
For the year ended 31 March 2025
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:-
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent; and
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the Financial Statements; and
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Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
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 ………………………2025.
………………………………………………….
Mr M Murfitt Trustee
………………………………………………….
Mrs J Perkins Trustee
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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 2025
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 2025.
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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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:
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE
AND HORTICULTURE
RECEIPTS AND PAYMENTS ACCOUNT
For the year ended 31 March 2025
| Note RECEIPTS- Candidates fees 2 Interest receivable Test Fees 3 Registration fees PAYMENTS- Assessors costs 4 Management and administration 5 Surplus / (Deficit) of receipts of payments Cash at Bank - balances brought forward Cash at Bank - balances carried forward |
Unrestricted Fund 2025 41,456 1,166 3,679 22,384 £68,685 29,469 47,876 £77,345 (£8,660) £46,641 £37,981 |
Unrestricted | ||
|---|---|---|---|---|
| Fund 2024 36,095 780 1,019 18,450 |
||||
| £56,344 | ||||
| 22,809 29,606 |
||||
| £52,415 | ||||
| £3,929 £42,712 |
||||
| £46,641 |
The notes on pages 7 to 9 form part of these Financial Statements.
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
STATEMENT OF ASSETS AND LIABILITIES
For the year ended 31 March 2025
| 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 2025 2,731 12,434 22,816 £37,981 £6,233 £0 £5,221 |
Total 2024 12,545 12,144 21,952 |
Total |
|---|---|---|---|
| 2024 | |||
| £46,641 | |||
| £7,651 | |||
| £0 | |||
| £11,758 |
Approved by the Trustees on ………………...………2025 and sign on their behalf -
……………………………………………………………… Mr M Murfitt (Trustee)
……………………………………………………………… Mrs J Perkins (Trustee)
The notes on pages 7 to 9 form part of these Financial Statements.
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
NOTES TO THE ACCOUNTS
For the year ended 31 March 2025
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 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 |
2025 41,150 306 41,456 2025 113 3,566 3,679 2025 22,029 5,253 228 84 1,755 120 29,469 |
2024 36,095 - |
2024 |
|---|---|---|---|---|
| 36,095 | ||||
| 2024 | ||||
| 240 779 |
||||
| 1,019 | ||||
| 2024 16,664 5,375 - - 680 90 |
2024 | |||
| 22,809 |
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
NOTES TO THE ACCOUNTS
| For the year ended 31 March 2025 5 Management and Administration Postage & stationery Accountancy fees Secretary's fees Secretary's travelling Office allowance NPTC registration Telephone and internet Computer expenses Bank charges Insurance Sundry Expenses 6 (Deficit)/Surplus for the year The (deficit)/surplus for the year is stated after charging: Accountancy fee 7 Related party transactions |
2025 653 1,344 16,614 397 545 25,662 1,015 284 60 1,276 26 47,876 2025 £1,344 |
2024 322 1,290 12,580 309 378 13,496 828 305 60 - 38 |
2024 |
|---|---|---|---|
5 6 **7 ** |
|||
| 29,606 | |||
| 2024 £1,290 |
2024 | ||
During the year expenses and fees of £31,758 (2024: £17,712) were paid to 3 (2024: 1) trustees in carrying out day to day activities in furtherance of the Charity's aims.
8 Assets retained for the Charity's own use
| Assets retained for the Charity's own use | |||||
|---|---|---|---|---|---|
| Cost brought forward as at 1 April 2024 Additions Cost carried forward as at 31 March 2025 Depreciation brought forward as at 1 April 2024 Depreciation charge Depreciation carried forward as at 31 March 2025 Net book value as at 1 April 2024 Net book value as at 31 March 2025 Liabilities: amounts falling due within one year Accountancy Test fees Secretary fees Registration fees |
2025 1,480 725 148 2,868 |
2025 | Computer Equipment | ||
1,501 - |
|||||
| 1,501 | |||||
| 1,501 - |
|||||
| 1,501 | |||||
| 152 | |||||
| - | |||||
| 2024 1,420 2,497 2,046 5,795 |
2024 | ||||
| 5,221 | 11,758 |
9 Liabilities: amounts falling due within one year
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CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE
NOTES TO THE ACCOUNTS
For the year ended 31 March 2025
| **10 ** | Receipts and payments account Receipts Candidates Fees: P.A. 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 Postage & stationery Accountancy fee Secretary's fees Secretary's travelling Office allowance NPTC registration Telephone and internet Computer expenses Bank charges Insurance Sundry Expenses (Deficit)/Surplus of receipts of payments Cash at Bank - balances brought forward Cash at Bank - balances carried forward |
Unrestricted Funds 2025 41,150 306 113 3,566 22,384 1,166 68,685 22,029 5,253 228 84 1,755 120 653 1,344 16,614 397 545 25,662 1,015 284 60 1,276 26 77,345 (£8,660) £46,641 £37,981 |
Unrestricted Funds 2024 36,095 - 240 779 18,450 780 |
|---|---|---|---|
| 56,344 16,664 5,375 - - 680 90 322 1,290 12,580 309 378 13,496 828 305 60 - 38 |
|||
| 52,415 | |||
| £3,929 | |||
| £42,712 £46,641 |
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