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2025-09-30-accounts

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS THE BERKSHtRE coirNrY FEDERATION OF YOUNG FARMERS, CLURS TRUSTEES. ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th September 2025 INDEX TO THE FtNANCIAL ￿ATEmENTS Page Trustees, Annual Rewt Report of th¢ Examiner Receipts and Payment Account Statement of Assets & Liabilities Appendices: Notes to th¢ Financial Statements Annual Return of M¢mbership

BERKS TION OF YOUNG FARMERS, CLUBS TRUSTEES. klNNUAL REPORT For th¢ year endcd 30th September 2025 LEGAL & ADMINISTRATIVE INFORMATION Charity Name: The Berksbire County FedeTalion of Young Famws Clubs Oth¢r names by which the Berkshire Young Farn)ers Charity ix knoivn: Berkshire YFC Charity Commission Registered No: 300104 Charity's PrinelpAI Address Unit l. South Stanmore Stables, stanm0￿. Beed0￿ Newbury, Berk4 RG20 8SR Chr4rity's Governing Doeum¢nt Constitution last amended and dated 2111112021 Cbarity's Objeets: a) to advance the education of yovng members of the public ai large in agriculture, home crafts, country life and related subjects. b) in th¢ interests of the social welfare of s￿h members of the public to pmvide and promote the provision of facilities for the recreation and other leisure time occupation& iting facilities which will improve their conditions of life and will assist in the development of their spiriiual and m¢ntal apacities, self reliance and individual responsibility so that they may grow to full niaturity as individuals and members of the community. Investment Power8: The charity's investment PK)w¢rs art now conferred by the Tn￿tees, Act 2000. Preyldent.. Mrs Clare Killen Llfe Vlee Pr¢sldenls: Mrs L Bendtll, M Bowden, Mrs E Bracey, Mr A Cooper, Miss M Fallon, MT P Harn)d, Mr D Hodge. Mr A Kimber, Mr M. Kimber, Mrs C Miller, Mis5 C PlanL Mr R PlanL Mr D Potter, Miss A Snelling and Mrs S StaDley. Vlee Presidents: Mr S Ackrill, Mr P Bendall, Mr D Bowyer, Ms K Bunn, Mr S Carter, Mrs E Collins, Mrs M Dent0￿ Mrs H Ik)naIdSo￿ Mrs C Graham. Mrs A Harrod, Mr M Hathavrny, Miss L Hayw￿ Mr l Jemiey, Mrs A Keable. Mrs A Kimber, Mr A Lawrence. Mzs L MatejiceL Mr J Miller. Mr J Monoghan, Mr R OsgoLxI, Mr S Pall¢l, Mr N Perry, Mr C Rayner. Mr M Sell, Mrs A Smith, Mr C Walt¢rs, Mrs J Walters, MT P Walters, Mr S Waters. Mr & Mrs R Watts, Mrs C Wes( Mrs S Ivhiting, Mr A Wickens and Mr & Mt3 P Wo(Klley Office Administrator Mrs Daisy Greenland Honorary Treasurer: Mr Steve Ackrill Council Members: Miss Katie Goodman & Miss Victoria Ackrill Deputy Couneiu Members: Miss Georgina Tuggey & Mr Ethan Keable. Effieiency Judgeo: Mr J Monoghan & Mr P Cooke Member Clubs: Bradfiell Newbury, Shcfford and Windsor & Maidenhead YF Clubs. Examiner of the Accounts: Mrs JaDe de Courcy

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS TRUSTEES AND GOVERNANCE The Executiv¢ Committee consists of elected and CIFOPt￿ members. the maj(rity of vknom over 18 years of age and who are Trustees of the charity. Thos¢ people who served as executive committee Mernbe￿ during the period CoV￿rd by this r¢poTL and not listed above. were as follows: Mrs E Collin4 Mrs J Englefiel& Miss L Englefield. Mr S Fcrnande4 Mrs S Jones MTS A Keable. Mr E K¢able. Mr A Kim￿r. Mr A LawTen¢e, Miss A Matthews, Miss C Planl Mr J PiaDL Miss R Reynolds, Mr T Sell. Mrs A smit￿ Miss A Snellin& Mrs S Stsnley, Mis8 G Tuggey, Miss H Webber, Mrs C WesL Miss S Wcrnham aDd MT J Winfield. Any EX￿Utive Committee member under 18 years of 8g¢ is not ¢ntitleJJ to vote on matter4 whi¢b affect the Ma￿geMent of the Charity. Members of the Executive Committee are aFV)inted &s follows: El¢ded members- ¢￿h Member Club elects annually. three representativ¢4 one of such rcpr¢s¢ntstives sh811 be a Member of a Young Fann¢rs' Club under twenty eight years of age. c￿opt¢d members- the Exe¢utive Commirtee may ccpopt for such p¢riod as they may think fiL Itpresentstives of grant aiding iw)dio$ and other organisations and individuals intere#ed iti the YF Movemcnt in the ¢ounty. The President is ex-officio, a m¢mber of th¢ EX￿tive Commiiiee. The Executiv¢ Committee has an obligation to meet at le•st three times a year (in practise there are nomally sev¢D m¢¢tings a year) and to w out the ObJ￿ts and mana8¢ the affairs of the County Federation subject to aDy decisions giv¢n to It by a General Meeting. Th¢ Executive Committe¢ h&8 the ￿>Wer and obligation to annually appoint a chairnia￿ Vice-chaimjan and Treasurer from amon8St its memkrs. The Executive Committe¢ also h&s the to apw)int and r¢munerate such ¢mployee5 and agents (not including any of its own members) as it thinks fiL A Sthff Mana8¢m¢nt Committee onsists of th¢ ChaiThna￿ Victrchairnla￿ Trnsurer and at least two people with exp¢rieDC¢ of staff employment. The Executiv¢ Committee currently dele8ates the day-ttrthy operntions of the Fedmtion to one part time member of 5t8ff. The m¢mber of staff is responsible for, but is not exCI￿s1ve to, orgttnising fund raising and charitable ev¢nts, producing promotional material and attendin8 promotional evenL% attending and recording minutes of meetings, ministrating membership on behalf of Member Clubs and editing and distributing a Federation newslctt¢r that ke¢p8 Member Clubs infornied of Federation business. The Federation has an obligation to hold an Aonu81 General M¢eting within three months of the terniination of its financial year. The busin¢ss to be tran5act&J includes thc adoption of an Annual R¢port And Statement of Accounts, th¢ election of a President And Vice-Presidenrfsl the appointinent of an Ex8mAner and the pr¢sentstion of the Annual Return of Membership. A¢tivitles and acblevemellts. Th¥ F¥d#ra(ioD. Iti pur5Ult of its obj¢cts, WDtinues to off•r trinin& wcil xetivitie%. competitions and fun to any young person who is interested in the countyside and related subjects. The Member Club& which the Federntion serves. wnsists of members aged from 10 to 28 ahhough the people who actually help run th¢ ¢lubs are aged from 10 upwards. Each club is restK)nsible for arranging its programme of events with meetings on a weekly or forthightty basis. The activities, which range greatly, are geared towards the clubs, objects which are consistent with those of the FeAlerntion. Examples of specific artivities include publi speakiDgJ qU17zes, fam walk$ craft evenin8% speak¢r8 visits to places of interest and sports. Some of these ar¢ organised by th¢ Federation. Each individu81 memiKr of the FdeTatioD'S Member Clubs hL8 the opportunity to ompete in County ComFtitions an( subject to wit￿]n& pnyw on to South FA8t AT¢a and National Fin￿5. The Federation contAnu¢s all year round with its efforts to r8iSe its profil¢ and that of MantrKr Clubs. Signific8nt drives to raise the profil¢ of Berkshire Young Farniers (Kcurs * Ploughin8 M8tch¢s aThd loc81 Fann Open Days both of which are oFn to the public. The County Federntion endeavours to SUPF¥)rt Memiw Clubs in und¢rt8kin8 th¢ir own promotional events. As ever the Federation ts indebted to the genu05ity of a wide range of and donors. The Federati{￿ valu¢s all its sponsors and donors T¢gardless of the level of financial c4)ntribution they make. li￿ognItion rnust also be giv¢n to all the volunteers who have s¢rved the Feder8tion over th¢ pa%t year. The continued existence of the Fedcrntion is v much dependant upon the voluntary services that associat¢s to the F¢derntion provide.

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS To ¢onclude, the Executive Commttte¢'s major plans for the comtng year include the following: to continue to work towards achi¢ving g￿t¢r membership in Memkr Clubs to cortin￿ to take on Ix)aFd th¢ challenges set by the National Federation of Young Farn)ers' Clubs. including child prOt￿tiOn issue4 health and safety issu¢$ and any matters rdised by National Council. pOuc￿S Rescrves Policy The restricted funds of th¢ Federation represent th¢ value of cups and trophies and the tA>rd Sieff Fund. The ¢ups and trophi¢s serve a conttnuing purwse in r¢waryling young members who Ewefit from the Federdtion pursuing its objects. The restrithd tA)rd Sieff Fund (*e grdnt making p)licy below) is currently managed with a view to making awards that equate to the doDations and investm¢nt returns that the tnLSt re￿1v¢S. This wlicy will Allow the fund to continue to exist and allow individu81 members and Member Clubs to IKnefil over a long period of time. Th¢ Fedmtion's unrestricted fiinds have accumulai¢d over a number of years. These funds ￿ held by the Federation with a view to maintsining a prudent level of r¢s¢rves that C4)uld be utilis¢d in the event of a bRd opcrnting year. Grant Making Policy Th¢ grant making fun¢tion of the Federntion is in the main cLwrdinated from the restricted knd Sieff Fund. The Lord Sieff Fund may be (and is) onty us¢d to make grants or loans to individual memb¢rs of Member Clubs or to Member Clubs for specific projects of an educational or peT50nal development nature. Investment Policy The Federation's investment ￿￿ets Jrprcscnt amounts invested in COIF Charity Futtds. The intsntion is to D)aintsin or increase reserve& which the Federation ¢an use to pursue its charitable objec Review of Major Risk5 Executive Committe¢ m¢mb¢rs regularty review the Fed¢rntion's financial rth ￿ Executive meetings. DECLARATION I declare, in my capacity of charity trustee, that: The Trustees have approved the report abov< and Have authorised me to Sign it ￿ their behalf. Mrs C Killen - President & TnL8tc¢

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS REPORT OF THE EXAMtNER TO THE TRUSTEES OF THE BERKSHIRE COUNTY FEDERATION OF YOIJNG FARMERS, CLURS On the Fin8nciaI Statements for the year ended 30th Septmber 2025 Set out on pagGs five to eight Re8pective responsibilities of trustees ADd txamiD¢r The ¢harity's trustees are responsible for the preparntion of th¢ wxounts. The cbarity's trustees consider that an audit is not requir¢d for this y¢OT {under swtion 43(2) of the Chariti¢s Act 1993 (the Art) and th¥t an examination is needed. It is my responsibility to: Examine the accounts (uth settion 43 (3) (a) of the Act) Follow the Pr￿edureS laid down in the G¢nern] Dir#tions given by the Cbarity Commissioners (undor section 43 (7) (b) of th¢ Act). and State wh¢th¢r particular mattm havc come to my 8ttentiO]L B*sls of exAmlDer'$ ststement My examination was carried out in wydanrt with General Directions givcn by the Charxty Commissioners. An examination includes a review of th¢ accounting rewrds kept by the ch8rity and a comparison of th¢ financial statemenls pres¢Dted with th05c records. It also includes ¢onsiderntioD of any unusual items or disclosurcs in the financial statcmenty and seeking explanations frthn the trustees CODcerning any such matters. The pro¢edures undertaken do not provide all the evidence that would be r4uired in an audiL and consequently I do not cxpress an audit opinion on the accoutrts. Examlller'j 8t8tsmeDt In Connection with my cxamination. no matter has come to my attention: (l) which gives me r¢8sonabl¢ cause to believe that in any material Yes￿ the requir¢ments' * to keep accounting records in 8ccord8nce with section 41 of the 1993 Ac¢ and * to prepare accounts which accord with the Accounting r￿ordS and comply with the a¢countin8 requirements of the Act have not EK¢n mel or (2) to which, in my opinioo attention should be drawi in order to etsable a proper understanding of the accounts to be r¢a¢hed. Mrs J de coU￿Y

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS TL Fuhts FyrKI¥ 7.519.84 7,519.84 748.93 1,043.n 586.81 Legacies 746.93 F8 (Cth) 8.440.f 8.40. 37&fyJ o.c#) 4.W217 431.30 TT3NNrvJ (Staff & OJ IpA.o) 1.220.(>) 1,818. 1,157.LN) 4.942.00 51.9&1.53 1￿j.lA} Cmty Fayre I Ewx 2024 C(Xmtry FtyfO1 Ert 2tQ5 Bal 2025 52.I81a 43110 52.481.28 8.431to 115.CbJ Ltyd Sdl 115.rA) IrAy8gt 1933.47 15.C¢ 115.87 .56 4.705.gJ 4,496.33 13.06 Yew 1.755.1Yl 61&82 1.788 fy) 615.82 o.Tr) 1,322.00 C•rrp. 2024 ILord Sloffj CanT¢. 2025 ILard Slth 891.8J 758.15 3,816.00 2.0W. 1Q).LX) 13.00 5483.18 192lJ o. 234.eo rts Ik•EcI CAxrty Cw EThJr￿l Ye4r Bfy)k CLts 524.65 1,235.10 1,318.20 Fyr• £￿￿04 35.$72.74 3S,879.fJ 3.025.CbJ 4. e15. 024.98 615. Ir#￿Agr CF¢BI D&$ ¢ 17&0) 17&ts) 1￿.$5 119.OS 17.1S FC affillM fm Ir•+ F4m &120.91 6,Sn.74 17.IW.37 1,r20.(Y) $.e6 17,0gS.37 1.720.L) 916. 15,941.86 8.357.85 1.8Z&I#J .tY) 1.8riJ.00 3Tr).00 203.48 338.61 F￿01￿k ie229 1.329.44 Trainirvd IW & Clfiwl Web Sty IFknsfjr¥a MBtthnol 127.34 127.34 Ba￿ Charws Fljrchase of L•xo) 518.99 979AS 74&1V Orn13 1￿18 73&89 181,07&07

BERKSHIRE FEDEFIATION OF YOUNG FARMERS, CLUBS STATEhEKf OF ASSEtS & LIA8ILttES Curront Valu• Currthft Value Cups and Tr￿hleS Ioct 2Q24 aM3) 46.(E5.CQ PC (2016 ￿ as r04¥1 crfrice Printsr {2￿0 4•bJe ￿ rojv I 3 x 8rarhJed ein x 3m CAetrf)$12023 88 ) CoLmty Disp Boar(ts12023 ￿ as rw ) v Laptcp { 2Q4 as rthy ) 24,2￿.c 24.29). &fj.12 3.387.82 235.80 518.99 28.467.73 2.540. 176.85 389.24 49,198.29 4,517.10 314.40 29.238.fKI Ex-Br￿knell YFC 450 Lbydl Shar85 158.80p in 2￿24) (44.37p in 2tr23) 83.8¥ sh¥• 377.19 246.60 199.87 Cash Funds LLYd SI￿ Wlond Sw'np 8 Dep08il Account Lttd Sieff Current P£coLW Curr6nt Accourt Ball I current ACC￿nt- fiJrKlJ in fc fijbjro wt ) County Fayre Accourt Depot Account- PoadiThJ Snr+Jnr FL￿& in Tnt T•rm d8FQ8rt- Readirg Snr+Jnr Funds in TrLt Lord Sieff Ca8h 11.871.10 91,%1.14 41.5T2.22 19.253.86 11.555.23 87.327.67 41,057.29 18.￿.02 11.W.51 82,992.48 44,340.48 19,953.61 1,420.00 972. 4.959.40 4,020.CQ 14. 10,9)).LMI 11,171.54 115 1W.044. 1r2.971.19 1￿,104.48 PAtsined A888ts Shares RKesk4Bg (cur￿ Nccujntl R￿•￿￿4&8 (c￿nty Ftyre Acccwrrt) Total IAS8t• 49.198.29 3TI.19 1,120. 28.467.73 29,238.OJ 199.67 1.631.34 14.cil 230 7410.64 a1168&52 197 187Ag UablMtI•• n￿Ults due thilhin one y88r (Current kc Aft￿n[S dug yw (Lcrfd Sieff CUrrertP￿ Not Funds 4.278.33 2,262.71 1620.CQ 660.56 197 407.19 UnrestrIc￿y Funds 116.545.21 105.W.38 103,300.f2 114 10534 91841.&3 go ¢Y)4.C6 230 6S).SS 197 407.19 193 30178 Il fvtrs C Kilkn - President & Tr￿ts9 l A Kirrtsw. TNstee

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS NOTES TO THE FINANCIAL STATEMENrs For the y¢ar ended 30th Sq)temb¢r 2025 A¢¢ounting Poli¢ies Atcounting Cojjventio The financial statements havc been prepared ID all materlal r&8peets on a receipts and p&Jinent basis in accordan¢¢ with applicable Accounting Stsnd8n15 and th¢ Ststement of Re£4)mM¢nd￿ Practise {21)00) issued by the Charity Commtssion. b) Current Value of Assets Th¢ current value of the Lss¢ts retained for th¢ Federation's own use h&8 bth detern?ined by writing down the value of each asset over its estimated usefvl life. Computers The 2013 oifice pc was replwi in 2016 with a lapti)p pc. This wag to aid the County Organiser in being able to fulfil the flexibility of the rol¢ and deliver trainin8. The value given in th¢ ￿$¢1 list equates to the purchw price less depreciatton to date.. A replacement for the 2016 laptop was purchased during 2024. the value given in th¢ assets list ¢qua5 to the purchase price less ￿p￿lation 10 date. Dewe¢i&tion is calculatsl on a less 250/0 annual bHsis. Printer The value given ¢qUAtes to the 2020 PUTchw price less depreciation to date. caiculatrd on a less 250/0 8nnuJl basis. OtTice equipment No current value &8sign¢d. though serviceabl4 not considered to k worth more than ne81i8ible scrap value ( limid to just a filing cabinet and shelf unit ) Gazebos Three - 6m x 3m Berks YFC branded gazciK)s were purchased during 2023 for use at the County Fayre and any other shows the Federntion attends. The value given in the assets list equates lo the 2023 purch￿ pric¢ less deP￿cIatiOn ts) date. calculated on a less 25 % annual b￿1$. Display Boards New display IK)Nrd5 were purC1w￿ during 2023 to better promot¢ the Federntion at various events throughout the year. The value given in the a&sets list equates to the 2023 purchase pri¢¢ hss deweci8tion to dat4 ￿]CUlated on a less 25Yo nnual basis Only assets with a cost of over £100 are ]E¢ogni8¢d as assets retained for the Fa¢ration's own use. No record is made of the Federation's slock of Ixand¢d merchanthse or stationery supplies in the statement of assets and liabilities on the b¥És thal such stock does n(rt hav¢ a malerial net realisable valu¢. T8xAtw)n Stsius The F¢derdtion is a r¢gistcred charity and theTefw¢ is exempt from tx4tion on its income and 8aiDs arising in the United Kingdom. d) Cups and Trophks The cost of the Federdtioo's Cups and Trophies is unknown and ther¢fore no histori¢ ¢ost is included in the statement of assets and liabilities. The currtnt value of the cups and trophi￿ 15 based on the most recent valuation caTried out for insurance purposes in Oct 2024 , The current valu¢ including engtavin8 is £46.065 ( £20,530 without engraving ) Don4tlons Donatiotk5 of Capital assets are recorded in the statonent of a5￿ts at their current val￿. No cost is &8s18n￿ to such donated ￿sCts.

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS 2. Fundraislng and tvents ineom Ball. ID¢ome Ticket sales Eipendhllre Venu¢ { Ro￿1 Hirq Dll￿￿ Win¢) £5,405.90 Disco £420.00 £199.08 £7J80.10 £1.053.(￿> Totsi £8.433.10 £6,024.98 Proflt £2AIK12 Grnnd Dr•w. Income Draw Tick¢t sales EIpendlture Prizts Ticket Printing Lottery Li(nce £2,860.00 £225.00 £ 64.80 £20. Total £2,860.00 £309.80 Proflt £2J5020 Country Fayre + Muslc EvettL Income EspeDdlture Trade Caterin8 Concessions B•r SponsorEhip Gate Music Event £ 6,630.10 £ 1.950.00 £12.R15.X2 £ 4J27.87 £15.989.59 £10,747.88 Venue + marqu￿ hire £ 8,425.92 £ 3,778.70 Opernting costs £ 9,341.73 Attractions £ 6,951.20 Music Event £ 7,18238 Music Event IdWit￿dth2024 K4XPJrfS}£980.00 £52,481.26 Totsi £36,659.93 Profit- £15821J3 3. TRANSACTIONS W￿H TRUSTEES In the nornial course of its busine￿ the Federation may enter into IranSa￿ with some of the trustees of the Federntion. The Federation also receiv￿ inwme frcKn a number of trustees who took part Federation fund ratsing activities (e.g. 200 Club). The amounts involved neither rnateri￿ to the FedeT8tion or the T￿￿teeS concerned. In pursuing its obj¢cts the Federntion indirertly some of the In￿¢8 of the FedeTrtion. The trustees concerne(L member5 of the meM￿r Clubs which th¢ Federntion swyes undeT tts obj￿￿ ore entitled to r¢ceiv¢ such ￿nefits LS Part of a wider l%neficiary class.

BERKSHIRE FEDERATION OF YOUNG FARMERS, CLUBS Male Female Club Total Full Associate Male Total Female Total Jun Int Sen As50C Jun Int Sen Assoc BRADFIELD SHEFFORD NEWBURY Wind50r nd Maidenhead Berkshlre 48 43 60 36 23 29 23 17 21 25 13 67 38 25 25 12 12 14 63 53 io 39 21 io 24 16 226 192 114 73 21 13 112 19 21 F•m•l• 22- 28. 3% Mal• Aswc 6% AGE BREAKDOWN Mal• 22- 28 2% F•mal• 17. 21 9% Mal• 10- 16 52% Male 17.21 io% F•m•l• 10- 16 29% Gender . Ferna￿ • Male