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2024-07-31-accounts

Chairmans Report 2023/2024

When I officially joined Roche as a member in 2008 I did not know what YFC would have in store for me all these years later. After taking on numerous positions in club and having seen COVID19 pandemic out as Roche’s Chairman. I was thrilled and a bit taken aback when Rachel Benney approached me and asked me if I’d considered doing a County role, now as I’ve always been told and is especially true with YFC is the more you put in the more you get out and never say no to an opportunity. So in September of 2021 I applied and got voted in as Junior Vice Chairman of CFYFC and I spent the next two years learning what was entailed in the role of Chairman of CFYFC (Rachel will probably argue its more like 18 months as she joked about getting a cardboard cutout made of myself for photos and events I missed in my first 6 months in a county role). I took over the reigns on September 26[th] 2023 and it was a very quick start to the year.

Friday 29[th] September 2023 Roche Church was the place to be as around 200 people made there way to the church for the first event on the CFYFC calendar in the County Harvest Festival. There wasn’t a spare seat in the house and it was lovely to hear the bells ringing as everybody walked in, thank you to my Uncle Brian for sorting that. The Service was a great success with the banners and offerings making it down the aisle without a hitch. This was followed by drinks and refreshments served at Roche Victory Hall. Massive thank you to Roche for being host club and the advisory for putting on such a great spread of food. Another massive thank you must go to Megan Stratton, Debbie Christophers and co. for the lovely flower displays and bouquets dotted around the church windows, made the Place look magnificent.

Moving into October this brought two things, National Young Farmers Week; where members are challenged in making Bale Models, videos and reels to advertise what their club is doing about the theme within the club. This years theme was ‘Sustainable Futures’ and clubs built bale models depicting this and did videos based on what they do as a club to keep their carbon footprint down. The most memorable bale model and I believe it made it into the Farmers Weekly was Liskeard’s bale model of a John deere and Wind turbine. The next thing in the month of October is Club AGM’s and Dinner and Dances, gives the Clubs chance to get the serious aspects and all the changes in place followed by the equal opportunity to celebrate and reflect on the year the Club has just had.

Now November was a busy month for the Cornwall YFC Calendar, starting off with the first of 3 rounds of indoor sports, we kicked off in the west at Humphry Davy School, with Helston & St.Keverne, St.Buryan and Madron making it through to the final.

A quick turnaround in the office following the indoor sports, that same weekend was the Officers Training weekend again held at Woodland Valley Park allowing for the perfect location for all attendees from all 20 Clubs to come together for some training on the roles they had just taken on. It was by far a busy weekend with at least 3 three if not more there to learn the ropes and also get to know other people from across the county in there role and most importantly share ideas and socialise. Was an action packed weekend with workshops for, Chairmans, secretaries, treasurers and programme secretaries. These workshops allowed them to get to know what the role entailed and helpful resources for them to access. Then in the afternoon you had a choice of Axe Throwing and bushcraft at woodland valley or an opportunity to go to Newquay and take on a bit of surfing. Then in the evening there were a few more sessions on safeguarding before Tea was dished and served. Thank you to Fiona for sorting the food again this year. After dinner was a chance to let the members blow off some steam and take part in

some activities, the club game for those who know what that is was the most competitive game of it ive ever seen. Katie Ellacott nearly lost a knee and leg in the chaos. Once the members went to bed in the early hours of the morning, Fiona and the county officer team served up the goods to the member in the way of a cooked breakfast to alleviate some sore heads before a journey home to represent there clubs at Remembrance Sunday parades.

The week Following we had the last two rounds of the indoor sports at Bodmin College to feed into the final with St.Mabyn, Camelford, Landrake, Callington, Roche, St.Columb and Wadebridge all getting through to the final in Newquay Sports Centre.

The weekend of the 18[th] November Brought the Cornish Winter Fair massive congratulations to members who entered anything in the static entries. Congratulations to those who competed in the stock judging as well was of a very high standard to watch.

The Last week of November brought the indoor sports final in Newquay with 10 teams battling it out to become indoor sports champions, which on this occasion was won by St.Columb massive well done to them. After the sports there was a chance for members to let their hair down with a party at the Basement Bar in Newquay.

With December beginning it always brings the YFC into the festive spirits with Tinsel ball fast approaching and I’m confident in saying it was the busiest and fullest I’ve seen Berties ever. Counted a total of 12 Coaches alone dropping off members which kept our door and finance committee busy for the evening. Following on from Tinsel Ball is without doubt the number one event in the calendar year for both members past and present, it is the County Carol service where for one night only CFYFC take over the Cathedral and its not very often you hear of a Donkey being the Star of the show in the Nativity. The Live nativity being a major highlight especially with the Donkey and Lambs Behaving themselves. Massive thank you must go to Roche, Lostwithiel and Probus for being the host clubs and the members of these clubs giving up their time to practice readings and making the costumes used to portray The Nativity. A personal thank you goes out to my Father, Uncle and David Hoskin for giving me a hand to get the stable into the Cathedral, even if it meant disturbing and probably ruining a choir practice in the mean time. Once again the Cathedral was packed with Sophie Olds and Myself recycling tickets to ensure as many members got in as possible, there quite literally wasn’t a seat left in the house. For those after the service was finished that were feeling the festive spirit there was a party in Berties in Newquay once again the members turned up with Berties packed to the rafters to celebrate a brilliant end to 2023 for the YFC Calendar.

Kickstarting 2024 for the Cornwall YFC calendar were meetings with members who had undertaken a role in their club with the meetings being about ‘Supporting our YFC Family’. These evenings were great for the members to learn where they had support that could be offered and gave them faces to names to discuss different topics. Thank you to those that let us use a venue and to those who came to speak on the evening to our members.

On January 21[st] we held our annual ‘Public Speaking Day’ where members took part in various speaking Competitions ranging from Junior reading up, to MACE Debating.

The results were as followed:

Junior reading :

Roche claiming 1[st]

Junior Public Speaking:

Roche 1[st]

St.Mabyn 2[nd]

St.Columb 3[rd]

Best Speaker went to Chloe Scott of Roche.

Brainstrust:

St.Mabyn 1[st]

Roche 2[nd]

Situations Vacant:

Intermediate: Will Matthews 1[st ] Amber Quinn 2[nd] Betty Buchanan 3[rd]

Senior: Beth Bosley 1[st] Rhiannon Willey 2[nd]

Debating:

St.mabyn 1[st]

Helston & St.Keverne 2[nd]

Roche 3[rd]

Best Speaker: Tom Pearce Helston & St.Keverne

The day of speaking was competed at a ridiculously high level and everyone taking part should have been massively proud of themselves for doing so. Thank you also once again to Ian Hodge Fieldsports for there continued support with the winter competitions. Moving into February we first had the County Ball this year kindly hosted by the Penventon Hotel in Redruth, 130 members sat down for a lovely meal enjoyed some drinks before dancing away to a DJ and

having some interesting photos taken well into the night. Next up we had a little trip down to Porthtowan Village Hall to watch the only Drama Entry from Helston & St.Keverne titled ‘Who was That’ what a performance it was and was well worth the trip down. Amongst the performance we also had our Junior and Senior member of the year interviews happening in the background. This was before the On-Stage interviews for the Senior member of the year.

Results as followed: Drama: Helston & St.Keverne 1[st]

Best Producer Going to Rachel Eustice, Helston & St.Keverne.

Junior member of the Year: Molly Rundle 1[st]

Senior member of the Year: Milly Bersey 1[st, ] Lowri Lougher 2[nd] , Jordan Edyvean 3[rd]

Was a brilliant afternoon out and thank you to those who travelled to compete and watch. And thanks once again to Ian Hodge Fieldsports for there support with the Winter Competitions. Moving into the beginning of March meant only one thing, SWA and this year it was even more special as it was home in Newquay and organised by probably the most organised person I know Miss Sophie Olds and what a weekend it was. The Hotel Victoria didn’t quite know what hit it, the results as followed:

Junior Public Speaking

Molly Thomas, Chloe Scott & Pippa Rundle Cornwall 2[nd]

Junior member of the year:

Molly Rundle Cornwall 3[rd]

Senior member of the year:

Milly Bersey Cornwall 3[rd] Situations Vacant 16-21:

Will Matthews Cornwall 3[rd]

Situations Vacant 22-28:

Beth Bosley Cornwall 2[nd]

Intermediate Brainstrust:

Ellie Rundle, Jess Dally, Christina Merrit, Bryony Highmoor Cornwall 2[nd]

Debating:

Ed Hosken, Tom Pearce, Chelsea Gilbert, James Bloomfield, Lowri Lougher Cornwall 2[nd]

Drama:

Ed Hosken, James Bloomfield, Ryan Benney, Lowri Lougher, Shannon McMillan Cornwall 3[rd] Show Choir:

Sophie Olds, Milly Bersey, Becky Howard, Beth Bosley, Jordan Edyvean, Claudia Edyvean, Aeryn Cooke, Marley Lamerton, Lara Hennings, Rhiannon Willey, Ollie Pearce, Mollie Chilcott, Betty Buchanan, Cornwall 3[rd]

Now the Show Choir which had been rehearsing since before Christmas so massive thank you to Annie Hawken and to the members for giving up their time and commitment and travelling to Roche Church on Sunday evenings even when the fire and warm house seemed a lot more cosy.

Would also just like to mention a massive well done to all the members listed above for competing and congratulations that got through to the national finals. Also a special mention to Helston & St.Keverne for cycling from Helston to Newquay on the Friday to raise money for their chosen charities, I know it’s a long way in a car let alone on a bike.

With there being such a call on mental health services especially within the farming community 8 members from across the County took part in a Mental health First Aid Workshop led by Steve from ‘Healthy Cornwall’ at Nanstallon hall, just goes to show the resources available to the YFC Organisation.

Drawing a close to March and was hoping to bring an end to the prolonged wet weather, we finished with the annual East vs. West Rugby match kindly hosted by Wadebridge Camels at Short notice after different pitches washed up, East came out on top. Just 14-12. Anybody relying on Owen Williams to score a game levelling kick. Don’t. I tried my best to get the ball as close to the post as possible but I soon ran out of steam. This was followed by a party in Walkabout Newquay. Was a very well attended evening and thank you to all the players for their commitment with training and to the spectators coming to watch. This has led to other rugby Matches being part of the CFYFC calendar with a planned Cornwall vs. Devon match on 1/11/2024 at Polson Bridge (tickets on sale soon).

With the Year quickly Whizzing by, before I know it we’re in April, this meant one thing, WOTNOT. This years challenge saw me take 48 members across the water to Ireland to walk from Clonegal to Dublin along the Wicklow Way. Now this was no easy task and every eventuality was thrown at us on day one with Storm Kathleen trying to stop the Ferries and the Plane from taking off. However in true YFC style we made it across even if it meant the luton van and minibus having to drive to Holyhead to cross and the lucky ones flying had to catch a transfer taxi from Newquay to Bristol. Luckily they aren’t too strict on the water border as Josh Ellery made it through with no Passport and an out of date Driving license, talk about luck!

The week was a long and wet one that was for sure, but all the walking and support from within the group kept people going along the 85 Mile trek with the promise of a Guinness in Dublin at the end of the trail. There were so many sites to see and many a memory made that week, too many to include. A massive thank you must go out to Mike Champion a WOTNOT Veteran and the County Office for their help organising it otherwise without them it simply would not of happened. A massive thank you must also go out to Mike Champion and Fiona James with the odd bit of company from Ashley Richards, without them the logistics of getting everyone where they were meant to be would not of happened.

This years Total was just shy of £14,000 raised between the members and this is a terrific amount and I know the Sensory Trust and the Sunrise Appeal will be very grateful in receiving the money donated. Thank you once again to the members who came and made it happen and trained hard for it and also another thank you again to the County Office and anybody who donated, showed everyone what YFC is really about.

Finishing off April with a Bang, we made our to Ian Hodge Fieldsports Wadebridge for our annual Clay Breaker Day, the weather was never in our favour but massive thank you to those who helped on the BBQ, traps and in the shop to keep people moving and getting them through quickly. Thank you again goes to the Hodge family for Hosting us.

May on the Whole was a quieter month in the calendar with not much on until the end where we found ourselves at Tregarrick Farm, Merrymeet by kind permission of Elizabeth& Nigel Bunkum. This was for our annual Competitions Day which had been meticulously organised by our GP Chairman and my Right hand Woman, Milly Bersey. The Competitions ranging from stock judging to cross country. The day was a great success and went off without a hitch was just goes to show what good planning can do. Thank you to all the sponsors who donated towards the Competitions Day and a massive thank you to the Judges, Stewards and members for entering and doing your bit, without that we wouldn’t of had the day we had. The last and biggest thank you must go to Milly for Organising such an amazing event and I hope you enjoyed the after party.

With a quick turn around for both clubs and the County offices, it was time to drag the age old cubicles for none other than Royal Cornwall Show, this years theme was Iconic Tv Shows with the tent theme being ‘The BAFTA’s’. it was great to see what the members imagination comes up with and puts in the cubicle. This years winner was Wadebridge with ‘Dads Army’ massive well done. Massive well done to all the members and County Officers who helped make the tent look like it did as for the 3[rd] year running we walked away with the Best Trade Stand for a Multi-Exhibit.

Thank you to all those that helped me in the week leading up to the show it really was a team effort.

At the end of June Members and Officers made their way up to Wiltshire for the SWA Competitions day to compete in fencing, stock judging and most importantly tug of war. The day again was run like clockwork once again thanks to the meticulous efforts of our very own Sophie Olds. Cornwall walked away Eventual winners of the SWA Competitons day and 2[nd] overall in the SWA. Congratulations to the people and teams that qualified for the national finals.

A fortnight later and we are travelling up to Staffordshire to support the members and teams taking part in the National Finals Day held at Staffordshire Showground. Massive congratulations to the members for making it far and the results were as followed:

Debating:

Helston & St.Keverne 2[nd] (Ed Hosken, Tom Pearce, Chelsea Gilbert, James Bloomfield, Lowri Lougher)

Brainstrust:

St.Mabyn 2[nd] (Ellie Rundle, Jess Dally, Christina Merrit, Bryony Highmoor)

Clay Shooting: Wadebridge 3[rd] (Matt)

Junior Public Speaking:

Cornwall 5[th] (Molly Thomas, Chloe Scott & Pippa Rundle)

Cube Exhibit: Roche 6[th]

Massive congratulations to everyone who took part and competed and thank you to those who made the journey up to spectate I know the members definitely appreciated it.

Next on the list was the Great Yorkshire Show, where members from Cornwall Represented us in the Shearing Congratulations to Nick Uglow for getting there after competing and winning the section at Royal Cornwall Show, Owen Pengelly also competed after placing at Royal Cornwall Show. We also had 6 members make the journey to represent us in the Stock Judging, huge congratulations goes to Cornwall A: Johnathon Kitto, James Bottom and William.

Cornwall B: Owen Williams, Megan Stratton and Logan.

With Cornwall A placing 13[th] and Cornwall B placing 10[th] , massive well done to all of you and thank you for taking time out to practice and compete. Both results highly respectable at such a high level of judging.

Summer was flying past us and before I knew it we were in August, a massive well done to the St.Mabyn Juniors for going up to Tenbury Show to compete in the National Tug Of War finals.

August on the whole was a relatively quiet month apart from travelling to Shropshire alongside 3 other Cornwall members to be leaders at the SWA Junior Camp was a worthwhile weekend and there was certainly a lack of sleep with having to chase off badgers every night.

Now to bring my year as County Chairman to a close I left the biggest and my favourite event of the year until the very last day of the membership year. County Rally, by kind permission of Dan & Liz Nattle we headed to Lower Rosewarrick Farm, Lanivet. With all the static entries in the shed and the greasy pole pit firmly ratcheted together Rally was underway. A Massive thank you must go to my Rally Chairman Marley Lamerton for helping to orchestrate the event. Massive thankyous must also go to Lostwithiel, Roche and Camelford for there help with set up although im not sure if the main ring ever was square on the corners. The day was very well attended and I apologise now for cars that scraped in the car park field. With the only minor hitch of the Generator wouldn’t work, but in true YFC style Matt Hosken came out of nowhere and saved the day ‘I know someone who’s got a spare generator’ so thank you to Ross for dragging your generator down. The day went well with events from change a tyre right up to racing your homemade dillies. The weather held off and it was a brilliant day had by all and the party from what I can remember was a great one to finish my year off. Thank you to all those that lent a hand with the long nights putting things together and those who helped with the judging and stewarding and also a massive thank you once again to the advisory for keeping us all fed as the day went on. But most importantly thank you to you the members for turning up and making it a great day.

I’ve loved every minute as my time as a County Officer over the last 3 years and loved being your County Chairman for the last 12 months its been my biggest honour to date so thank you all for believing in me. I wont disappearing off the face of the planet but I know I’m handing over to more than capable hands and more importantly a Lifelong Friend. I have most definitely made memories that will last me a lifetime.

Jordan Edyvean County Chairman 2023/2024

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS

PAVILION CENTRE SHOWGROUND WADEBRIDGE CORNWALL PL27 7JE

CHARITY NUMBER 300649 REGISTERED IN ENGLAND AND WALES

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

CORNWALL FEDERATION OF YOUNG FARMERS` CLUBS

CONTENTS

PAGE
1 TO 3 ANNUAL REPORT
4 INDEPENDENT EXAMINERS REPORT
5 STATEMENT OF FINANCIAL ACTIVITIES
6 BALANCE SHEET
7 TO 10 NOTES TO THE FINANCIAL STATEMENTS
The following pages do not form part of the statutory financial statements
11 DETAILED ANALYSIS OF INCOME AND EXPENDITURE

PAGE 1

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS TRUSTEES REPORT FOR THE YEAR TO 31 JULY 2024 PAVILION CENTRE SHOWGROUND WADEBRIDGE CORNWALL PL27 7JE

REGISTERED CHARITY NUMBER 300649

The Trustees present their report and accounts for the year ended 31 July 2024

Trustees

The following Trustees have served during the year:

J Edyvean G Varcoe
S Olds A Pilsworth
B Whell A Kellow
M Bersey C Fry
O Pearce B Bucknell
C Worden A Cleave
K Pearce C Trowt
B Alford J Nicholls
E Topp B Ward
A Kendall R Keast
D Seabourne A Rowe
J Hicks R Smedley
B Buchanan S White
O Williams M Knowles
D Jones C Lloyd
S Bond A Irwin
H Scott E Bennett
S Cowling T Pearce
W Kitto L Reynolds
E Lockett J Coleman
D Hoskin
I Rhodes
J Vincent
P Richards
J Salmon
J Kittow
E Rodda
T Sandow
Amy Care
K Ellacott
C Edyvean
M Lamerton
K Hocking
G Sawyer

PAGE 2

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS

Independent Examiner: C Rouse (ACCA)
Balme, Kitchen & Pearce Ltd
Chartered Accountants
25 Lemon Street
Truro
Cornwall
TR1 2LS
Bankers: Barclays Bank Plc
14 King Street
Truro
Cornwall
TR1 2RB

Governing Document

The Cornwall Federation of Young Farmers’ Clubs is governed by a Deed of Constitution dated 25[th] October 2021.

How Our Activities Deliver Public Benefit

Our main activities and who we try to help are described below. The main areas of charitable work are organising county activities and the skills for life programme for young farmers.

Objectives and Activities

The objects of the federation are: -

The activities are similar to previous years of arranging County Activities and Training for Young Farmers.

Review of the year

During the year with sound financial management and the support of staff, the charity has managed to attract grants as well as organising several fund raising events and made a surplus for the year of £11,926. The Trustees consider the performance of the Federation for this year due to the economic climate has been satisfactory.

Reserves Policy

The Trustees consider that reserves of at least £50,000 should be retained in order to cover the average annual expenditure.

PAGE 3

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS

Trustees Selection

Trustees are nominated by other young farmers branches at their own Annual General Meetings and then subject to being confirmed at the charity’s own Annual General Meeting.

Trustee Induction & Training

New Trustees are briefed on their legal obligations under charity law, the Charity Committee guidance on public benefit, the decision making process and the recent financial performance of the charity.

Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Risk Management

The Trustees have a risk management strategy which comprises of an annual review to discuss those risks identified and plan procedures to minimise any potential impact on the charity should those risks materialise.

Organisation

There is a part time county organiser who deals with the running of the charity under the supervision of the chairperson.

Statement of Trustees responsibilities

The Trustees are required under the Charities Act 2011 to prepare financial statements for each financial year, which give a true and fair view of the Federation’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 Federation and which enables them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the Federation and hence for taking responsible steps for the prevention and detection of fraud and other irregularities.

Approval

This report was approved by the Trustees on and signed on their behalf by:

Trustee

PAGE 4

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS

Independent Examiner’s Report to the Trustees of The Cornwall Federation of Young Farmers` Clubs

I report on the accounts of the charity for the year ended 31 July 2024, which are set out on pages 5 to 10.

Respective Responsibilities of Trustees and Examiner

The charity’s Trustees consider that an audit is not required for this year in accordance with the Charities Act 2011 (the Act), and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that;

  2. proper accounting records are kept (in accordance with section 130 of the act) and

  3. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the act; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

C Rouse (ACCA) Balme, Kitchen & Pearce Ltd Chartered Accountants 25 Lemon Street Truro Cornwall TR1 2LS

PAGE 5

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

3
INCOMING RESOURCES
Incoming resources from generated funds: -
Voluntary Income
Activities for generating funds
Bank interest
RESOURCES EXPENDED
Costs of generating funds: -
Voluntary Income
Charitable Activities
Governance Costs
Total resources expensed
Net income/(Deficit)
Adjustment to opening balances
Funds brought forward
Funds carried forward
NOTE
2
3
Unrestricted
Restricted

Funds
Funds
2024
Total
2023
Total
35,073
35.073
27,098
225,362
225,362
199,466
3,177
3,177
1,002
£263,613
£263,613 £227,566
28,333
28,333
12,204
197,908
197,908
174,851
25,445
25,445
19,182
£251,686
£251,686 £206,237
11,926
11,926
21,329

336,541
336,541
315,210
£348,467
£348,467£336,541

The Statement of Financial Activities includes all gains and resources expended and derive from continuing activities.

The notes on pages 7 to 10 form part of these accounts.

PAGE 6

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS BALANCE SHEET AS AT 31 JULY 2024

NOTE 2024 2023
FIXED ASSETS 7 1,843 2,303
CURRENT ASSETS
Stock 3,800 3,000
Debtors 8 38,575 49,352
Cash at Bank 312,591 301,595
354,966 353,947
CURRENT LIABILITIES
CREDITORS:
Amounts due within one year 9 8,342 19,709
NET CURRENT ASSETS 346,624 334,238
TOTAL ASSETS LESS CURRENT LIABILITIES **£348,467 ** £336,541
FUNDS OF THE CHARITY
UNRESTRICTED FUNDS:
Accumulated Fund **£348,467 ** £336,541
These accounts were approved by the Trustees on

Trustee

The Notes on pages 7 to 10 form part of these accounts.

PAGE 7

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

1. ACCOUNTING POLICIES

a. Basis of Accounting

The financial statements have been prepared under the historical cost convention and follow the recommendations in the Accounting by Charities – Statement of Recommended Practice. Consolidated Accounts have not been prepared.

b. Fund Accounting

c. Incoming Resources

These are included in the Statement of Financial Activities (SoFA) when:

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

d. Investment Income

This is included in the accounts when receivable.

e. Liability Recognition

Liabilities are recognised as soon as there is a legal or constructible obligation committing the charity to pay out resources.

Include costs of the preparation and examination of statutory accounts, the costs of Trustees meetings and cost of any legal advice to Trustees on governance or constitutional matters.

g. Assets

These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost, or if gifted at the value to the charity on receipt.

h. Depreciation

Depreciation is provided on all tangible fixed assets in use at rates and bases calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows: -

Equipment 20% per annum on the reducing balance method

i. Stock

Stock is included at the lower of cost or net realisable value

j. Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.

PAGE 8

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

2. ANALYSIS OF INCOMING RESOURCES

Voluntary Income
Grants
Donations
Community Wind Turbine
Contribution to overheads
My Mind Matters
Printing sales
Activities for Generation of Funds
Subscriptions
County Activities
Charity Fund Raising
DCBT
Investment Income
Bank interest
3 TOTAL RESOURCES EXPENDED
Costs directly allocated
to activities:
National Federation Levy
County Activities
Community Wind Turbine
My Mind Matters Campaign
Members’ insurance
DCBT
Support costs allocated to activities:
Staff Costs
Travel & officers
Administrative expenses
Premises running costs
Depreciation
Meeting expenses
Accountancy & Bookkeeping
Donations

Basis of
Allocation
Unrestricted
Restricted
2024
2023
24,000
24,000
23,000
7,834
7,834
407
2,500
2,500
2,500
0
0
613
454
454 0
285
285
576
£35,073
£0
£35,073
£27,098
52,308
52,308
52,789
149,198
149,198
129,758
18,458
18,458
16,919
5,000
5,000
0
£225,362
£0
£225,362 £199,466
£3,177
£0
£3,177
£1,002
Voluntary Charitable
2024
2023

Income
Activities Administration
Total
Total
Direct
Direct
Direct
Direct
Direct
Direct
Staff time
Direct
Usage
Usage
Usage
Direct
Usage
Direct
23,049
23,049
25,448
117,085
117,085
100,071
2,000
2,000
2,000
783
783
0
6,724
6,724
6,358
4,463
4,463
2,432
5,829
29,148
23,319
58,297
41,409
5,134
5,134
4,330
2,791
492
3,283
4,309
697
5,580
697
6,974
10,755
46
369
46
461
576
630
630
579
260
780
260
1,300
1,300
21,500
0
0
21,500
6,670
28,333197,908
25,445
251,686
206,237

PAGE 9

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

4. TAX

The Charity is entitled to Income Tax and Capital Gains Tax exemption as a Charity under section 505 ICTA 1988.

5. STAFF COSTS & NUMBERS

Salaries
Social Security Costs
Pensions
Staff Training
2024
2023
46,048
33,476
9,499
9,608
2,549
810
200
216
58,297
41,409
The average number of employees was as follows: - The average number of employees was as follows: - The average number of employees was as follows: -
Administrative 4 4
Skills for Life 0 0

6. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS

Trustees received honoraria of £3,310 (2023: £2,725) during the year, payable to seven members of the management committee.

7. TANGIBLE FIXED ASSETS

COST
At 1 August 2023
At 31 July 2024
DEPRECIATION
At 1 August 2023
Charge for the year
At 31 July 2024
Net book value at 31 July 2024
Net book value at 31 July 2023
Equipment
44,029
£44,029
41,726
460
£42,186
£1,843
£2,303

8. DEBTORS

Trade Debtors
Other Debtors
2024
2023
38,575
49,352
0
0
£38,575
£49,352

9. CREDITORS

Trade Creditors
Other Creditors
Accruals
2024
2023
1,067
13,734
2,305
2,305
4,970
3,670
£8,342
£19,709

PAGE 10

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

10. OPERATING LEASE

The Charity pays rent for use of its offices, which is currently £3,500 per year.

11. SUBSIDIARY

The Charity has a subsidiary called The Golden Jubilee Trust, which is managed separately.

The Charity has not prepared consolidated accounts as the gross income of the group in the accounting period is less than the threshold for a statutory charity audit.

THE FOLLOWING PAGE DOES NOT FORM PART OF THE STATUTORY ACCOUNTS

Page 11

CORNWALL FEDERATION OF YOUNG FARMERS’ CLUBS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

INCOMING RESOURCES

Grants
Donations
Community Wind Turbine
My Mind Matters
Subscriptions
County Activities
DCBT Income
Interest Receivable
Contribution to Overheads
Printing Sales
Charity Fundraising


RESOURCES EXPENDED
Donations
Salaries and Pension Costs
Professional Services
National Federation Levy
Travelling and Subsistence
Insurance
Postage and Telephone
My Mind Matters
Stationery, Printing and Publicity
Officers Mileage and Honorarium
Bank Charges
Meeting Expenses
Accountancy
Repairs and Maintenance
Sundry
Rent and Rates
Heat and Light
Community Wind Turbine Expenses
DCBT
County Activities
Depreciation
Bookkeeping

NET INCOMING/(LOSS)
RESOURCES
21,500
58,297
1,068
23,049
1,824
6,726
673
783
3,382
3,310
0
631
1,300
35
1,238
3,500
0

2,000
4,463
117,868
461
361
2024
24,000
7,834
2,500
454
52,308
149,198
5,000
3,177
6,852
285
18,458
263,613
251.686
£11,927
6,670
41,409
506
25,448
1,605
6,358
2,134
0
3,040
2,725
0
579
1,300
3,084
2,593
3,375
0
2,000
0
102,503
576
338
2023
23,000
407
2,500
0
52,789
129,758
0
1,002
612
578
16,919
227,566
206,237
£21,329

PAGE 4 CORNWALL FEDERATION OF YOUNG FARMERS. CLUBS IrKle ndeni Examiner's Re to the Trustees of The Comwall FederatKin of Youn Clubs Farmers I reFK>rt rffi accourts d the charity f(Y the yew er￿￿ 31 Juty 2024, are Sel (xjl on paps 5 to 10. Re5 clive Res nS￿lIJeS of Trustees and Examiner The charty's Tnjstees consits that an aLKIrt ts requred for thts year in acctrdancÈ wrth the Charrties Act 2011 (the Att). aTrJ that an 1rwjep￿ert exaMIrwt￿ is ne&Jed. tt is my resp￿sIbIlitY to: Examine the accounts lurKler Secti(￿ 145 Act. a5 arlle￿. To foll(hv the w(KedLe5 laid d(vm in Ihe General Di[eC￿n5 given by the Charty c0mffli551(￿ IurKler 5ecb.on 145{51(bll of the ACL a5 arnen(W, a￿1 To slate ￿￿ther paitular matter5 ha￿ cm to my atterlK)n. My examinat￿￿ was carried acc￿darKe the Gwal DTect)n5 gven by Chwity commissi(￿er5. An examination irrlude5 a review of accour￿.￿9 rec(￿d5 kept by the charity and a cornpari50n ol ￿Cour￿ presented wrth those rec￿ds. rt also irKludes consideration of any unusual items or d￿losUre in the accwrts, and seeking explanatsons frcrfn you as Iruslees concemiry any SLKh matters. The W0￿d￿e5 un¢Jertaken do wovide all Ihe ewderce that M)uld be required In an a￿111 and c(￿Seqlthty I do not expre55 an aL¥Jrt opinion on the view given by acc(MJnts. In the c￿r5e of my examinatKKL no matter has come io my attention.. l. v1h￿h gives me reasonable cause to belEve thal in any rnalerial reS[￿l the tru5tee5 have not the requiiemeNs ￿ we thaL' 0￿r acc(xJnbng fec¢xds are keO lin acc(darte Sect￿ 130 of act) accoLxts ￿e wepared wh￿h with the acc￿ntIng records and ccrfnpty Y•ith ihe accounlry requreThErrt5 of the act: (Y 2. to which. in my 0pm1c￿. attertion be thawn in ￿der lo enable a woper urKler*andry of accourts kn be reKhed. C Rouse IACCA) Balme, Kiichen & pear￿ Lid Chartered Accourtanls 25 Lemon Street Truro Corrwa TR1 2LS