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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 304463

Report of the Trustees and

Financial Statements For The Year Ended 31 March 2025

for

The Northampton Town & County Federation of Young Farmers' Clubs

Harris & Clarke LLP 7 Billing Road Northampton NORTHAMPTONSHIRE NN1 5AN

The Northampton Town & County Federation of Young Farmers' Clubs

Contents of the Financial Statements For The Year Ended 31 March 2025

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Page
Chairman's Report 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13
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The Northampton Town & County Federation of Young Farmers' Clubs

Chairman's Report For The Year Ended 31 March 2025

Firstly I'd like to say what a wonderful year it has been for young farmers as a whole. Membership numbers are at 293 which is slightly less than last year but still good numbers. The clubs have good relationships that seem to be building each year and that's wonderful to see.

Competitions have been really well attended at county, area levels and national level. I want to say a big well done to Kelmarsh ladies and men's tug of war at Lincoln show and Lucy from Thrapston has qualified for nation situations vacant.

It was great to be a part of Northamptonshire hosting Skegness, it ran very smoothly and a big well done to Bruce and Elizabeth for making it happen. It's so great to see so many members turn up to these competitions and learn new skills.

With regards to the rally, what a wonderful day that was had by all and a massive credit to Calvin and Thrapston for organising such an amazing event and also winning the trophie back from towcester. I look forward to helping Kelmarsh organise the county rally next year.

It's been a privilege to be your county chairman for the last year, it has been difficult at times where I've wanted to walk away, but when I attend YFC events and see the great relationships between clubs it makes it all worth it. I couldn't have done it without the support of the county team, Elizabeth and my coordinators.

I wish the future county team the best of luck and I thank you all for allowing me to be a part of your YFC journey for the past year.

Mr.Lawrence Baker - Chairman

Page 1

The Northampton Town & County Federation of Young Farmers' Clubs

Report of the Trustees For The Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Objects of the County Federation shall be:

(a) to advance the education of young members of the public at large in agriculture, home crafts, county life and related subjects.

(b) in the interests of the social welfare of such members to provide and promote the provision of facilities for recreation and other leisure time occupations, being facilities which will improve their conditions of life and will assist in the development of their spiritual and mental capacities, self-reliance and individual responsibility so that they may grow to full maturity as individuals and members of the community.

ACHIEVEMENTS AND PERFORMANCE

Please see chairman's report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, dated June 2005.

Charity constitution

The Executive Committee consists of elected and co-opted members the majority of whom are over 18 years of age and who are Trustees of the Charity.

Any Executive Committee member under 18 years of age is not entitled to vote on matters which affect the management of the Charity.Members of the Executive Committee are appointed as follows:

Organisational structure

The Executive Committee has an obligation to meet at least three times a year (in practice there are normally six meetings a year) and to carry out the objectives and manage the affairs of the County Federation subject to any decisions given to it by a General Meeting.

The Executive Committee has the power and obligation to annually appoint a Chairman, Vice-Chairman and Treasurer from amongst its members. The Executive Committee also has the power to appoint and remunerate such employees and agents (not including any of its own members) as it thinks fit. A Staff Management Committee is appointed by the Executive Committee to fulfil the Federation's obligations as an employer. The Staff Management Committee consists of the Chairman, Vice-Chairman, Treasurer and at least two people with experience of staff employment.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 304463

Principal address

YFC Office, Moulton College Lodge Farm Pitsford Road Moulton NORTHAMPTONSHIRE

Page 2

The Northampton Town & County Federation of Young Farmers' Clubs

Report of the Trustees For The Year Ended 31 March 2025

Trustees

President: Vice Presidents:

Richard Houghton

Ronald Hankins, Jacqueline Millbank, Hayden James, Charlotte Gore, David Herbert, Daniel Evans, Josh Burton

County Chairman: County Vice-Chairman: Life VP: Honorary Treasurer: Social & Fundraising Coordinators: Competition Coordinator: Rally Coordinator: Year Book Editor: Press Officer: Travel Coordinator:

County Chairman: Lawrence Baker County Vice-Chairman: Matilda Marsden-Findlay Life VP: Daniel Evans Honorary Treasurer: Hannah Edginton Social & Fundraising Coordinators: Katy Warden, Morgan King and Alice Lloyd Competition Coordinator: Eiron Reid Rally Coordinator: Calvin Hawkins Year Book Editor: Keira Bryan Press Officer: Lucy Hodgson Travel Coordinator: Bruce Gardiner Elizabeth Packwood, Matilda-Marsden-Findlay, Olivia Safeguarding Office:Plus 30 Officer BelcherJacqueline Millbank Stock Judging Olivia Belcher Social Housing Millie Robinson Training Coordinator: Chloe Wyatt Trophie Coordinator: Eiron Baker Wellbeing Coordinator: Elizabeth Packwood Plus 30 Officer Jacqueline Millbank Council Rep: Lawrence Baker Deputy Council Rep: Matilda Marsden-Findlay NFU Rep: Calvin Hawkins RABI: Alistair Ross AGRI Rep Alice Lloyd

The Executive Committee consists of elected and co-opted members the majority of whom are over 18 years of age and who are Trustees of the Charity. Those People who served as Executive Committee members during the period covered by this report were as follows:

Served Throughout The Period Stuart Cross, James Harry, Oliver Dicks, Alistair Ross, Ella Farrington, Sophie Smith, Luke Glentworth, Deni Coburn, Frank Burley, James Harrhy, Olivia Blackwell

Additional advisors, who didn't form part of the executive committee, but have acted as trustees in the year include: Mr Tim Whittaker

Independent Examiner

John T G Harris ACA Harris & Clarke LLP 7 Billing Road Northampton NORTHAMPTONSHIRE NN1 5AN

Approved by order of the board of trustees on 24 June 2025 and signed on its behalf by:

Mr R Houghton - Trustee

Page 3

Independent Examiner's Report to the Trustees of The Northampton Town & County Federation of Young Farmers' Clubs

Independent examiner's report to the trustees of The Northampton Town & County Federation of Young Farmers' Clubs

I report to the charity trustees on my examination of the accounts of The Northampton Town & County Federation of Young Farmers' Clubs (the Trust) 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 Act and in carrying out my examination I have followed all 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

  2. 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.

John T G Harris ACA

Harris & Clarke LLP 7 Billing Road Northampton NORTHAMPTONSHIRE NN1 5AN

24 June 2025

Page 4

The Northampton Town & County Federation of Young Farmers' Clubs

Statement of Financial Activities For The Year Ended 31 March 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
12,884
3,545
Other trading activities
3
27,108
-
Investment income
4
734
-
Total
40,726
3,545
EXPENDITURE ON
Charitable activities
Social and welfare
45,027
-
Donations
-
-
Other
10,278
-
Total
55,305
-
NET INCOME/(EXPENDITURE)
(14,579)
3,545
RECONCILIATION OF FUNDS
Total funds brought forward
52,783
3,414
TOTAL FUNDS CARRIED FORWARD
38,204
6,959
2025
Total
funds
£
16,429
27,108
734
44,271
45,027
-
10,278
55,305
(11,034)
56,197
45,163
2024
Total
funds
£
15,833
23,140
605
39,578
2,213
24,879
9,239
36,331
3,247
52,950
56,197

The notes form part of these financial statements

Page 5

The Northampton Town & County Federation of Young Farmers' Clubs

Balance Sheet 31 March 2025

Notes
CURRENT ASSETS
Stocks
10
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
£
755
10,753
38,757
50,265
(5,102)
45,163
45,163
45,163
38,204
6,959
45,163
2024
£
755
1,250
54,192
56,197
-
56,197
56,197
56,197
52,783
3,414
56,197

The financial statements were approved by the Board of Trustees and authorised for issue on 24 June 2025 and were signed on its behalf by:

Mr R Houghton - Trustee

The notes form part of these financial statements

Page 6

The Northampton Town & County Federation of Young Farmers' Clubs Notes to the Financial Statements For The Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

The restricted fund of the Federation represent unexpended grant monies received from the 'Scotts of Thrapston Fund' whereby the grants monies must be expended on a project associated with the wellbeing of young people in the farming community/rural areas of Northamptonshire.

2. DONATIONS AND LEGACIES

Donations
Subscriptions and levies
3.
OTHER TRADING ACTIVITIES
Sponsorships
Spring rally
Miscellaneous fundraising
4.
INVESTMENT INCOME
Deposit account interest
2025
£
3,545
12,884
16,429
2025
£
4,259
19,428
3,421
27,108
2025
£
734
2024
£
4,738
11,095
15,833
2024
£
3,040
17,208
2,892
23,140
2024
£
605

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continued...

The Northampton Town & County Federation of Young Farmers' Clubs

Notes to the Financial Statements - continued For The Year Ended 31 March 2025

5. SUPPORT COSTS

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||||| |---|---|---|---| |Management|Other|Totals| |£|£|£| |Social and welfare|20,502|2,080|22,582|

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6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

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||||| |---|---|---|---| |2025|2024| |Office|1|1| |No employees received emoluments in excess of £60,000.| |8.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES| |Unrestricted|Restricted|Total| |fund|funds|funds| |£|£|£| |INCOME AND ENDOWMENTS FROM| |-| |Donations and legacies|15,833|15,833| |-| |Other trading activities|23,140|23,140| |Investment income|605|-|605| |Total|39,578|-|39,578| |EXPENDITURE ON| |Charitable activities| |Social and welfare|2,213|-|2,213| |Donations|24,879|-|24,879| |Other|9,239|-|9,239| |Total|36,331|-|36,331| |NET INCOME|3,247|-|3,247| |RECONCILIATION OF FUNDS| |Total funds brought forward|49,536|3,414|52,950| |TOTAL FUNDS CARRIED FORWARD|52,783|3,414|56,197|

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continued...

The Northampton Town & County Federation of Young Farmers' Clubs

Notes to the Financial Statements - continued For The Year Ended 31 March 2025

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9. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 April 2024 and 31 March 2025 3,281
DEPRECIATION
At 1 April 2024 and 31 March 2025 3,281
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -
10. STOCKS
2025 2024
£ £
Stocks 755 755
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 1,250 1,250
-
Prepayments and accrued income 9,503
10,753 1,250
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 757 -
Other creditors 4,345 -
-
5,102
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Current assets 43,306 6,959 50,265 56,197
Current liabilities (5,102) - (5,102) -
38,204 6,959 45,163 56,197
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continued...

The Northampton Town & County Federation of Young Farmers' Clubs

Notes to the Financial Statements - continued For The Year Ended 31 March 2025

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14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 52,783 (14,579) 38,204
Restricted funds
-
Scotts of Thrapston Fund 3,414 3,414
-
Joe Maddy Appeal 3,545 3,545
3,414 3,545 6,959
TOTAL FUNDS 56,197 (11,034) 45,163
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 40,726 (55,305) (14,579)
Restricted funds
-
Joe Maddy Appeal 3,545 3,545
TOTAL FUNDS 44,271 (55,305) (11,034)
Comparatives for movement in funds
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 49,536 3,247 52,783
Restricted funds
-
Scotts of Thrapston Fund 3,414 3,414
TOTAL FUNDS 52,950 3,247 56,197
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 39,578 (36,331) 3,247
TOTAL FUNDS 39,578 (36,331) 3,247
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continued...

The Northampton Town & County Federation of Young Farmers' Clubs

Notes to the Financial Statements - continued For The Year Ended 31 March 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

At 1.4.23
£
Unrestricted funds
General fund
49,536
Restricted funds
Scotts of Thrapston Fund
3,414
Joe Maddy Appeal
-
Net
movement
in funds
£
(11,332)
-
3,545
At
31.3.25
£
38,204
3,414
3,545
3,414 3,545 6,959
TOTAL FUNDS
52,950
(7,787) 45,163

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Joe Maddy Appeal
Incoming
Resources
resources
expended
£
£
80,304
(91,636)
3,545
-
Movement
in funds
£
(11,332)
3,545
TOTAL FUNDS 83,849
(91,636)
(7,787)

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

16. TRANSACTIONS WITH TRUSTEES

In the normal course of its business the Federation may enter into transactions with some of the trustees of the Federation, or with firms to which they are connected. During the year the Federation reimbursed a number of trustees for expenditure incurred in pursuing the business of the Federation. The Federation also received income from a number of trustees who took part in Federation fundraising activities. The amounts involved are neither material to the Federation or the trustees concerned. In pursuing its objects the Federation indirectly benefits some of the trustees of the Federation. The trustees concerned, as members of the Member Clubs which the Federation serves under its objects, are entitled to receive such benefits as part of a wider beneficiary class.

Page 11

The Northampton Town & County Federation of Young Farmers' Clubs

Detailed Statement of Financial Activities For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Subscriptions and levies
2025
2024
£
£
3,545
4,738
12,884
11,095
Other trading activities
Sponsorships
Spring rally
Miscellaneous fundraising
16,429
15,833
4,259
3,040
19,428
17,208
3,421
2,892
Investment income
Deposit account interest
27,108
23,140
734
605
Total incoming resources
EXPENDITURE
Charitable activities
Ball Expenses
Rally expenses
Printing rulebooks
No description
44,271
39,578
-
563
17,534
8,064
2,239
-
2,672
-
Other
NFYFC affiliation fee and levy
Support costs
Management
Wages
Insurance
Telephone
Postage and stationery
Travel expenses
22,445
8,627
10,278
9,239
14,413
12,455
3,391
199
1,380
1,038
952
859
366
-
Finance
Plant and machinery
Other
Bank charges
Sundries
20,502
14,551
-
154
105
-
1,975
2,949
2,080
2,949

This page does not form part of the statutory financial statements

Page 12

The Northampton Town & County Federation of Young Farmers' Clubs

Detailed Statement of Financial Activities For The Year Ended 31 March 2025

Other
Other 2
Donations to other charities
2025
2024
£
£
-
811
Total resources expended 55,305
36,331
Net (expenditure)/income (11,034)
3,247

This page does not form part of the statutory financial statements

Page 13