CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE Charlty Number: 285896 FINANCIAL STATEMENTS For the year ended 31 March 2026 CAMBRIDGESHIRE PROFICIENCY TEST COMMrrTEE FOR AGRICULTURE AND HORTICULTURE ANNUAL REPORT AND FINANCIAL STATEMENTS For the ear ended 3 March 2026 CONTENTS Pa CHARITY INFORMATION REPORT OF THE TRUSTEES INDEPENDENT EXAMINER'S REPORT RECEIPTS AND PAYMENTS ACCOUNT STATEMENT OF ASSETS AND LIABILITIES NOTES FORMING PART OF THE FINANCIAL STATEMENTS CAM8RIDGESHIRE PROFICIENCY TEST COMMITT HORTICULTURE QR AGRICULTURE AND CHARITY INF RMATIO Forthe ear ended 31 March 2026 Charity Rogi5tratlon No: 285896 Tntstee Body: Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor Mr Petei David Pask Mr Matthew Murfitt Secretsry: Mrs Joanna Perkins Principal Office: Keepers Meld Low Street Bardwell Bury St Edmunds Suffolk IP31 1AR Bankèrs: CAF Bank Lttl 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ Indèpendent Examiner.. Ensors Saxon House hnoseley's Farm 8uslness Centre Fomham All Saints Bury Sl Edmunds IP28 6JY CAMBRIDGESHIRE PROFICIENCY TEST COMMIThEE FOR AGRICULTURE AND HORTICULTURE REPORT OF THE TRUSTEES For the ear erbded 31 March 2026 The Trustees submit their Rewrt on the affairs of the Charity, together wi(h the Financial Statements and Independent Examiner's Report for the year ended 31 March 2026. STRUCTURE GOVERNANCE AND MANAGEMENT The Cambridgeshire Proficiency Test Committee is governed by ils Consti￿lIOn dated 12 May 1982 and amended on 25 June 1996. Trustees The Trustees who served during the year w8r8'. Mrs Joanna Perkins Mrs Susan Martin Mr Adrian Boor Mr Peter David Pask Mr Matthew Murfitt Administration of the Charlty The day-lo-day 8dminislration of the Charty is carried out by the Seeretsry. The board of members meet regularly lo review the perfomance 8nd administration of the Charity. Recruitment, appolntmen( and tfainlng of Trustees New Trustees are r8cruited following a resolulK)n by the board. Potential candidates are identified through word of mouth and knowl8dge of the Charity and are considered based on their knowledge and in ensuring that they complement the Charity and current Board strudure. Newly nominated Trus18es receive an induction when joining the Board. The Chaimian will brief th8 member on their requirements, providing b&kground information and relevant infomiation to gain an understanding of the Charty. Risk Assessment The board reviews the major risks to which the Charity Is 8XP05ed and ensures that system are in place lo mitigate any risks identifEd. OBJECTIVES ACTIVITIES ACHIEVEMENTS AND PERFORMANCE Objectlves The Charity's objective is for the advancement of education by means of collaboration wilh the national proliciency tests council in the adminislralion and provision of proficiency tests in practical agriculture and horticulture within the county. Public Benefit The board of Trustees have given sareful consideration lo the Charity Commission's guidance on publle benefit when undertaking ils aetivilies. The Trustees are aware of their duties in this respect. Achlevements and perforn)ance The Charty incoming resources have decreased by 470A when compared lo the 2025 year end, with expenditure decreasing by 37Q/o. This has led lo a nel def￿ll of receipts for th8 year amounting to £11,740 12025.. £8,660 net deficit of re￿ipts). Cash funds remain strong al £26,241 {2025: £37.9811. ## **CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE** ## **REPORT OF THE TRUSTEES (Continued\** ## **For the vear ended 31 March 2026** ## **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** It is resolved that Cambridgeshire Proficiency Test Committee be dissolved and removed from the Register of Charities, and that the trustees shall take all necessary steps to wind up its affairs. The remaining assets of Cambridgeshire Proficiency Test Committee will be transferred to Lincolnshire Proficiency Test Committee, whose charitable purposes are similar to those of Cambridgeshire Proficiency Test Committee. ## **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:- - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent; and - 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 - 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 ... _7._ / .. ?. **.** /. **.** .... 2026 . **----- Start of picture text -----**
.
. . . . ......... .... . . . . . .
.. 21%:1�
**----- End of picture text -----**
**Mrs** J **Perkins** Trustee ## **CAMBRIDGESHIRE PROFICIENCY TEST** COMMITEE **FOR AGRICULTURE AND** HORTICULTURE ## **Independent examiner's repor to the trustees of Cambridgeshire Proficiency Test Committee for Agriculture and Horiculture for the year ended 31 March 2026** 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 2026. ## Responsibilities and basis of **rep_r** As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the ll3QUirements 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 um:lerstanding of the accounts to be reached. Graham Page Ensors Saxon House Moseley's Farm Business Centre Fornham All Saints Bury St Edmunds IP28 6JY Date: _I_ 3 / as I 2... 0 2.. (o CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE RECEIPTS AND PAYMENTS ACCOUNT For the ar ended 31 Mar¢h 2026 Unrèstricted Fund 2026 Unrestricted Fund 2025 Nots RECEIPTS - Candidates fees 22.494 41,456 Interest receivable 1,090 1,166 Test Fees 962 3,679 Registration fees 12,329 22,384 £36,876 £68,685 PAYMENTS - Assessors costs 12,394 29,469 Management and administration 36,222 47,876 £48,816 £77,345 Surplus I IDefi¢it) of receipt5 of payments {£11,740) (£8,660) Cash al Bank- balances brought fO￿ard £37,981 £46.641 Cash at Bank- balances carrled forward £26,241 £37,981 The note5 on pages 7 to 9 fomi part of thgse Finaneial Stal?menls. CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR A AND HORTICULTURE RICULTURE STATEMENT OF ASSEfs AND UABILITIES Forth8 ear ended March 2026 Total 2026 To 202S Note Cash Fund¥ High Interest Ac¢ounl Gold Account Savings Account 906 1.818 23,716 £26,241 2,737 12.434 22,816 £37.981 Other Monetary Assets - Test f8es due £860 £6.233 Assets retslned for the Charlty's own Computer equipment £0 £0 Liabilitie3 Crediiors: Amounls falling due within one year £398 £5,221 Approved by the Truslaes on 71512(.............. 2026 and slgn on thelr behalf - Mr M Murfitt jTrusleej Mrs J Perkins {Trusteel The note5 on pages 7 to g form part of these Fin8ncial Statem8nts. CAMBRIDGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE NOTES TO THE ACCOUNTS Fèr the ar endèd 31 Ma￿h 2026 1 ACCOUNTING POLICIES Accounting Convention Thesè financial statemènts have been prepared undèr the historical ¢ost convention in accordance with the Charitie5 Act 2011. The financial statements havè been prepared on a receipts and payments basis. Management 8nd administration comprises of thé Costs for the running of the charity ilself as an organisalion. D•preclation Computer equipment has been recorded at historical cost within the accounts wlh a provision for depreciation over a 3 year life. Fund Accounting Unrestricted funds comprise of those funds of whl¢h the trust8ès are free to use in accordancè with the charitablè objects. 2 Candidats Fees 2025 P.A. Tests A.P. Tests 22.288 206 41.150 306 22.494 41,456 3 Test Fees 2026 2025 Olhei Income Chainsaw lesls 189 773 113 3,566 962 3.679 4 Direct Charltable Ex ¢ndituro 2026 202S Assessors Costs Feès P. A. Tests Travelling.. P. A. Tests Fees A. P. Tests rravelling.. A. P. Tests Fees chainsaw tests Travelliny,. Chainsaw tests 9,361 2,380 209 85 360 22,029 5.253 228 84 1.755 120 12,394 29,469 CAMBRIOGESHIRE PROFICIENCY TEST COMMITTEE FOR AGRICULTURE AND HORTICULTURE NOTES TO THE ACCOVNTS Forth8 ar end¢d 31 March 2026 5 Mana em¢nt aThJ Athimistratlon 2028 202 P051age & Stationery AttountaTrcy fee$ SecrBtary's fees Sècr8laNs travelling O￿lCe alloYianc8 NPTC registr*K>n Telephone and inlerrtet Compther expenses BBnk ￿lar￿5 In5urancE Sundry Expenses 63 4,134 9,762 258 859 15,834 653 16.614 397 $45 25,662 1,015 284 6D 1,276 2& 3,656 50 1.240 36.222 47.876 6 Dé16clt Sur us for the 8ar The Ideficitllsurplu5 forth¢ year is stated after charying. 2026 2025 Accountancy fee £1,344 7 Related tr•nsaellon8 Dunng the year expense$ and fees of £23.946 12025. £31.7581 were paid to 312025.. 31 tru$te8s in caryifjg out day lo day adivities in furtherant8 of the Charity'$ aims. 8 Assets r•tai d fortho Charlt 's own use Com uter E ment Cost brought forw8rd as at 1 April 2025 Addytions Cost carried fotward as al 31 Marth 2026 1,501 Depweciatian brought forward 4$ at 1 April 2025 Depweciation charge D2pteciation carried forward as al 31 Mard) 2026 1,501 1,501 Net bookvalue as al 1 April 202S Net bookvalue a5 at 31 March 2028 9 Liabllitles: amourts fa in duo withln on ear 2026 2025 Accountancy Test fees se¢￿lary fees Regislvation fees 1.480 725 148 2,868 398 398 CAMBRIDGESHIRE PROFICIENCY TEST COMMirrEE FOR AGRICULTURE AND ORTICULTURE NOTES TO THE ACCOUNTS For the ear ended 31 March 202 10 Rec¢1 and men account Unrestri¢ted Funds 202 Unrestricted Funds 2025 Recei "Is Candidates Fees.. P.A. Tests A.P. Tests 22,288 206 189 773 12,329 1.090 41.150 Other income Chainsaw Tests Registration Fees Interest received 113 3,566 22,384 1,166 36,876 68.685 ments Fees P.A. Tests Travelling.. P.A. Tests Fees A.P. Tests Ttavelling.. A.P. Tests Fees chainsaw tests Travelling-. Chainsaw Tests Postage & stationery Accountancy fee Secretary's fees Sècretary's Iravelling Office allowance NPTC re9lStralion Telephone and internet Computer expenses Bank charges Insurance Sundry Expenses 9,361 2,380 209 85 360 22,029 5,253 228 84 1,755 120 653 1,344 16,614 397 545 25,662 1,015 63 4,134 9,782 258 859 15,834 3.656 50 1,240 366 60 1.276 26 48,616 77,345 (Deficitllsurplus of receipts of payments 1£11,7401 1£8,6601 Cash at Bank- balances brought forward £37,981 £46,841 Cash at Bank - balanGe$ carried forward £26,241 £37,981