REGISTERED CHARITY NUMBEK, 505366 ¢f the Tru tee5 and Unaudit¢d Fin1 Statements for the Yr Ended 31 Ma 2023 re TR AcccuntsThcy Servlces Char¢ered Certffied OunnI 21 EsrhNYd¢te Green Kendal Cumbrii LA9 7RZ
Cumbria Proflden Tegts C mmthe for A rlcukure and Hortlculture t Flnati I State Report of the Tru5tee5 Iw2 Independent Examlner'$ Roport Statement ol Pmancial ActThltses B212ncÈ Sheet Notes to the Financlal Starements 6t09 Detsiled Stateme¢)t ¢f AEtswtiès 10
Cumbri Tests Co lor the Year En 2023 The trustees present their repart with the finaneial stscements of the tharity for the year ended 31 2023. The trustees have adopted the pwsv)n5 gf Accourrting and Reporting by Charits.' Statement d Aetommended Practice ISORPI applkable t charitye5 preparing their financi31 ststements in accordance in accgrdance wth the hnancyal Reporting Sundard apPItsb ifi the UK and Republic ol Irend IFRS 1021 (Èffective I nUary 20191. REFERENCE AND ADMINISTRATIVE DETAILS Il¢glrt•rnd Charlty numbor 505366 fte85stered offitè Lane Farm Crookland$ Milnthorpe Cumbr LA7 7NH Trustees Mr Tlackson C Kntpe Mr M Schu£ Chair Secretary Deceased 9th Npvemb?r 2023 Independent xwnln•r Mrs T E Ri¢hard50n FCCA DC TR Accountano knes. Chartered Certified Accountant 21 Esthwai Green. KeTh4al, Cumbria. LA9 7RZ COMMENCEMENT OF ACTIVITIES Th charpty wa5 reRistered with the Chrity Commission on 23 luty 1976. STRVCTURE. GOVEANANCE AND MANAGEMENT Governing document The 4thary Is controll4d by it5 go¥erniTr8 documtnL a con5tiwtion adopted OTr 25 19712$ amended on 28 Ncvember 1994. R•miltmnt and appolntmént of new trustÈs The trustees are appcinthd by the cornmittee. Th¢ trItst$ ensure tha¢ new trustees have the neeessary Skil to contritwe to the tharitls margemnt arbd developmen¢ R05k manwt The trJstees have a OJty to Identfy and TleW the risks to whlch thg ¢harity rA exposed and to W5ure apprgpr# contrds are place to provide reasonable assurance againstlraud and wror. OBIECTIVES AND ACTIVITIE5 Objectivt$ and aims ThE principal objectNts ol the tharity ar- The ad¥ancèm)t of educatyttn and training by means of collaboratiun wth National Prcficienq Tests Countil Iher•nafter referred to a% the c0ClI) in the adfflini5tratlw ofr. o Scheme5 01 Proficiency Tests withkn the Covrbty of Cunknria and such SUrrodi geo¥ThphKal ¥e as the Charity, ètthe request ofthe CoLthCi( from time to time deeidè. Voeationl Qualrfiotions, CertKate5 01 Competence, Certffji¢ates d Qthalrfitations and other suth ayiards in a8rKulture. horticulwre, lttreswy and gther induswTres within thE County ol Cumirva and surrounding geograph11 area as the Charity $hall frorn time w vme dece. Public Bontht The Board have had de re8ard to Kuithnte pthlished by the CharTV Commi55ion on pubbt be
Cumbri Proficien ts Commi lor the Y r Ended ACHIEVEMENT AND PERFORMANce ChAritabl actitIeS The charity ¢¢ntknued ¢0 admiN$tw the proftowcy tests required to mtet the dernands of ks users. FINANCIAL REVIEW ResenTe5 pollcy The present lÈvel of r¢Se$ are adequ to gJFgQrt the ch8rity'$ IeStre pollcy 4nd 4)blertlves The chariLY can mikè any inves¢rnÈnts which the trtee$ led are appropriate gNen a necessary rtsk rewew. FUTURE DEVELOPMENTS The charw will continuÉ to admirmster the ProflentY tests which are demarb4ed frcffj i The charity i< kx&ing to See rf there are additional ways that yo1ger$ t organt5aons tan be a55iMed In hawnz acce55 to SLKh wdciency tests. SFtems are tently undtr revfjew to ensure that as5¢ts of the ch3riy are not PLrt at risk and to enswe tha¢ the fir4ncial rt£¢rds are accurate at all vmes. STATEMENT OF TRUSTEES. RESPONSIBILlEs The trustÈÈs are responsible for preparing the Report of the Trnstee5 and the fin3Thtial ststements accordance wlitable w and UThthd Kingd¢n Stsndards (Unrted KIoM Genwalty Accepted Accounting Practice). The law appliuble to charities England & WaleslNorthem Ireland requires the rustee5 10 prepare fmacS81 ststements for Èach financral year which grrfe a true and fair YIEW of the state ol affair5 olthe tharity and of the incoming resources and the applicaty of resources olthe thary that period. ITr prewMi8 these tinaKi STatsmeN5. the tntstees are required ttr. selttt 5uirable aEcountirrg pohties and then apply thern con$isntly ¢JbseYYe the methods and principles bn the Charity SORP 2019 IFRS1021: make judgements and estimafes that art reasonable and prudenL' whether applicable accounting stsfidird5 have been followed. subjert to ¥ny matsrial deparwres de0 and expltsined I the financial statements,. and prepare the financial slatements on the going roncern basi5 1¢$$ it Ss InaPprolIte to pre%umÈ tha¢ th2 dwrity will tomnue ) ceration. The tTh5tees are responsib lor keepin8 propw accounti records which ithsclose th wsonabJ¢ accuraq at any tyrne the ncial position ol the th3rity and to enable them to ensure thar the financial $tatemeTrts comply w4th the Charityes Art 2011, th9 Charrues IAccoLmts and Reportsl RtionS 2C¥18 and the proV10n$ of the gcytrning document They are aLs0 r¢sponsibk for safeguarding the assets of the durity and herte fortare rwonble steps kir th* preyenwon and detection offraLO and ¢xher irreguknytles. 10-6-2o£W Approved by Qrder of the board oltrustees on.-.-.-__... - and sw)ed on its bÈhaW by. M Sth¥- Trustee
nt Exa r'5 Ra rt io the Trus Curnbria Prtsficjenc Tests Commi and Horticulture I report to the charlty tru5teÈ5 on my ¢xaminion ol the fiTrarKlal ststemenu of the charity for the year ended 31 May 2023 whh gre set o&rt on p8se5 four to nlne. Re%pohslblllt5es and bsi¥ uf report As the tharty's t5te you are re5ponsibtt for the prep¥raon of the firnTh¢ial sEatments Sn ateordante wlth rhE OArid¢¥ Att 2011 I'the 2011 Acell. I report In re5pett ol my Èxamination of the charity's flnanclal sutèments as carrled out under ¥ecd¢n 145 of the 2011 Att and In carryng out my ex4mir•tion I hav¢ folknwd th¢ applcabk dlre¢tions gtven by the Chir5ty Commissic+n under srftion 545IS) Ibl the 2011 Ac1 Ind¢p•Thdent ex¥mln•r' #t&t•ment I have completed my exarnlnatign. I c¢Dfirm that no material m•tter¥ have come to my attmtlon In Connecon wirh the e¥arnIn10 8fvSDg rno ¢¥use to believe that In any material respecL' accourtln8 records were not kept in re>pett of the chirlty as reqred by secti¢n 130 cf thE 2011 A. gr 2. the financial statements do not accord wlth th05E records- or th¢ financlal statements do not COMP with the appliable requlrements ¢onc¢rnln8 the frrm and eontenr d finaThcl31 Statements set ou¢ In the chare$ {Accounts and Repoirtsl Re#UknOII$ 2008 other than any requiremnt that the llrArKial 5tatemgnts give a true and fair, view whKh is not a matter consldered as prr of an Independen¢ thmination. No mAtters that have eome to my attention, other than those n¥ted below. in th¢ course of my examinatFon of the accoun08 records.. It was noted that there were histor trdde debtgr5 rotalllng £96.635. The charity ha5 looked Into the¥e and beliwe$ that the in¥oi¢es wer¢ rals¢d in rh¢ 2ccounuTrg records but never issued to the <ustorner& therlgre thBy ha¥e never beeTh receNEd or been chased for paymen¢ This 1$ In effect an tsyerstaternent of ir¢com¢ over several year5. The Trustees feel that dve to the age of the invoi£e$ they cannot now be $ed to the ¢usrornErs and therelort they have decided that the onty opiion Is to write off these rrade debtors. it W25 noted thèt ?c¢ru31s had been intluded of £50.IX)O dated 31 May 2017 ?nd of 12,000 dat¢d 19 December 2018. The 150.000 Yos a transfer of funds to The WestmoAand County Agriculrurdl Stsclety Ltd a%vdltlng the Set-up of a new charlty bank Accouni In the 31 May 2017 accounrs this was Ineorrectty shown •$ a YMeTht irkstead of a bank a¢courtr risuw Ifunth held In ¢ustod&nl. In 2018 whw the £50,000 was then trnn$lerred from The Wesrm¢rland County Asricukur41 SoEiety Ltd ¢0 the new bank aCeOUDt ¢ was shown in accru1. To ¢orrett the poskK)n th openlns r•strvtts hav bten mend¢d a5 tht'payThent' should not ve been Included. The £2.000 was a donation from the Cumbrla Chamber. Thi4 ha5 been Included as income in fv$¢ c¢ounts. it wis noted that after further InvestyDtyo47 tht Uoyd5 bank acevunt which has had i biFance of £1 i.ni.6B Carr in the accounts for many years was in fact closed in December 2018. Thls was In part related to the èb4)ve transler ¢1 bank accounts. Th Uoyds attOnt made a flnal payment of the City & Guilds qu3rLerly Inyolce, and rhen the final balance transfer occurred in DeEembr 2018. Thè final bance trtnsfer had been tted correctFy within the arwunts. The Clty & Gwlld5 expense has been Shown as a sepante expense in thèst aec¢vn¢s and the Uoyd5 bank atcount balance removed. The eharty trus¢e¢s are a%Ydne of the Imp¢nan¢e cf havlng robust 3yst¢ms and and changes h¥vÈ beenlwill be ImplernEntEd t• prB¥tn¢ these i55ues Irom happet)ing golng foTward. Mrs T E Rkh¥rd$oTr FCCA DCI TR Accountancy SeNlce% Chartered Certlfied Actountsnts 21 Esthwaits Green Kendal umbrla LA9 711Z Dat¢ ....
ests ItLthur 8nd Ho iculwr Ittee for 31.5.23 Tot31 funds 31.5.22 Totsl lunds Unrestrithed fund Restdrt¢d fursd INCOMING RESOURCES Incomlng resourEes from ynerated fund$ tivities for genÈrInglnd¥ Grants and donations InYt5trnenc Income 175,465 2.OLJ) 4,097 175,465 2,0 4,097 182511 Tot•1 in¢omlnB resourtas 181562 181562 RESOURCES EXPENDED Ch3rhable eypenditur¢ Gov•rnince c05r5 Othtr costs 173,757 677 96.635 173,757 677 96,635 172,063 Totsl regources exp•nd¢d 271,069 271.069 171863 NET INCOMINGI(OUTGOING) RESOURCES 189,507) 1895on 9.648 AECONCILIATION OF FUNDS Total funds brought forward Prlor yr dlus¢mfjnt 256,6CQ 256h08 196.960 So,C0 TQTAL FUNDS CAftftIED FORWARD 256.6Q8
Cvmbria Proficienc Tests Committe forA riculture and HDrtlculturE 31.5.23 Totsl funds 31.512 Totsl fijnds Unrestritted lund Restr1E lund CURRENT ASSETS Debtors Cuh at bank and in hand 23,534 169,986 23,534 169,986 115,434 198,081 193,520 193,520 313,515 CREDITORS Amounts lalling due wlthlD one ye•r 10 126,4191 (26.4191 {56.9071 NET CVRRENT ASS$ 167.101 167,101 206,608 NET Assyrs 256,608 FUNDS Unre5trlcred fund5 R05trict¢d fLtnds 156,608 TOTAL FUNDS 256.608 104-XoZ The finattclal statements wer¢ approved by the Board of Truste05 on ..-.............._............. . Ind were 51gned on I beTrA¥ by.. Mr M Sthug. Trustee
Cum forA li Profi(nC èsts Commiii riculturt and Hortlojlture Notes to the Finandal Ststemen lor th¢ Year Ended 31 Mè 1023 ACCOUNTJNG POLICIES Acrounting conventivn The finlar statEm¢nts of the chadty. which 15 a public benefit enrlty under FRS 102, have been prepared in aecordancE with the ChaAr4es 50RP IFRS1021 'Aecoursting ¥nd Reportlng by Chariles.. Statement of Recommeed Praeuce applleable to ChatIes prepirlng their financial statements in accordance with the Flnancw Reporrkng Stanthrd Appll¢able in the UK ¥Dd Republic of Iretsnd IFRS IQ2) {eflectlY I IUlry 2019),. th Charltles Act 2011. The financial tèMS have beon prepartd under the hi$torKal rost convention. In¢omlng r•wur£$ l incoming resouKes iTreluded on th¢ Ststemeni of Financ1 Ath¢$ when the chary has lepl entleMent tg the fun h 1$ probabk that thè Inwme will be receId and the amourt can be mea5urÈd relbly. Resources exptnded Liabilities Ire reco8ni5ed ¥ expwdiwre a5 500Th as there Is a le8al or coThStCtive oblption eonyniedng tht charty to that expendlwre, It 15 PrOb that a tranrfer ¢f economie beneftts Mll be reguÈd in set¢kment and the amount of rhe obJgati¢n can be measvred reliabty. Expend¥ture 1$ accounted for on an ¢cruals basis and has been classified under headlng5 that aggreDte all c05t rÈFated to the category. Where costs cannot be dirèetty attribuod to particvlar headinp. they ha¥e been a]thted t¢ arovre$ on a basis consistent wkh the use of resources. Tax&don The charity is exernpt Irom S¢•me tsx on Irs ehrttabk a¢¢I¥e$. All costs Ire cl1¥4 of irrtc¢verable inpur VAT applicabk. Fund accountlnB Unre5tritted lunds b used Sn *ccord¥n¢e with the tharirabh objecuvE5 atthe th¢rety0 of the tru%tees. Resrrfcted fund5 can only be used Igr parrlcular re$trleted purposes wlthin the oblecrs of the charity. Rt5trlcrlon5 arlse when spetThled by th¢ dgnor or when funds are nis¢d for particular restricttd purposes. Further expknaticn of the nèwre and purpose of ¢a¢h résthtted fvnd 15 irtluded In the n4xe$ ro the financial rtatemerbfs. ACTIVITIE5 FOR GENFIIATING FUNDS 31.5.23 31.5.22 P+scld¢S Forestry & Arb0rlcurt Machln2ry Land Based P]ant & MarhiTr¢ry Pesi Control LIVe¥ck CaD¢¢llatyoD Fees Assessor Fet$ CPTC Registrntsn F Repernent Card5 etc 44.161 63.445 9.730 1.724 373 1.565 684 1,000 51,435 1,348 45,833 63,372 8.874 2,6B7 594 1.507 2.545 55.425 1.026 17S,465 182,511 GRANTS AND DONATIONS 31.5.23 31.5.22 Cumbrla Chamber Grant 2.000 INV£STMf NT FNCOME 31.5.23 315.22 Bank Inte5t ReceNEd 4.097
bria Iculture enc Tests cukure the Fan •Y• ed31 Mi condn fort CHARITABLE EXPENDITURE 31.5.23 31.5.22 weSornd Couny A£rlcukural Soclety Ltd Centre Admin Fees Asse5$0r F¢e5 Pes¢ich4e5 Cost For8s¢ry Cost Machinèry Lond Bas¢d Cost Plant & M¥¢hinery Cort Li¥ts¢ock Cost CancellaUons Cost City & Guilds HtstorK Exa Co Staonery PntIng Ptssoge Compurer Eypen¥es Equlpmemt Hrr 8aNk crge5 Charrtsblt Don¥Uons Travel Expenses 38.031 i.ofr) 31.085 75,942 6.906 1,399 1.778 43.64 2.345 31,484 81.609 8.322 3.492 489 eio 815 2.169 98 390 463 923 92 405 650 173.757 I7?63 GQVERNANCE CQSTS 31.23 31.5.22 Arcountancy & Ind¢pendent Exammaiign Fees Sundry Expenses 600 77 677 OTHER COSTS 31.5.23 31S.22 d Debts Wrlt¢en Off 96,635 TRUSTEES REMUNERATION AND BENEFITS There were v¥stees' rernuner4tion or other benefrts for the yeir ènded 31 My 2023 nor for th• year ended 31 May 2022. Trusto•¥' •xPS•s Durlng the year I12022~ 01 trustet8 were reimbursed In fvll for ouMf.pocket expense¥ inojrred on behaifof the charlty. The total arn¢vnt reknbursed £55 (2022 - £nl11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.23 31.5.22 Trade Debtors 23,534 15,434 CREDITORS: AMQUNfs FALLING DUE WITHIN ONE YEAR 31.5.23 31.5.22 T¥ade Credlt•rs WÈstrnorland County Agricuknral Society Ltd Centrt Admin Fee3 Accr? 2,419 23.40Q ie.402 31,56S 6.940 26.419 56,9C17
bria kulture and H ctskure to th Fln eme 2023 MOVEMENT IN FUNDS NtL movtment in funds Ar 1.6.22 At 31.5.23 Unrestrlctsd fund¥ Generyal fund 256.6C8 1895071 167.101 Restrlcted funds TOTAL FUNDS 256.608 89,50 Net movement in fiJnd% In¢luded in the aboY¢ are as folksws: IncomiTr8 rQUrE¢S Ke50urces expended M)vern¢nt In lunds Vnrest+arted funds General fund 181,562 1271.0691 (89.507) Restrleted fvnds TOTAL FUNDS 191,562 71.069 89.S07 CompapatI for mov¢mÈnt Sn funds: Net Mement in funds At IA.21 At 31.5.22 Unrostyrt•d funds GEneral fd Por year adjusim4nt 196.960 50,1)OC 9.648 2Q6,608 50,000 TQTAL FVNDS 246.960 9.648 256,608 Prx)r year iolustment rehtes to h15tori¢ emJr in 2017 and 2018 re ¢0 bank and trarthrs. For more dewls 5eE IndepEndenr Eximlner5 Report on p 3. Re¥trirted lunds TOTAL FUNDS 246.960 9.648 256,608 Comparatl4e net mo¥¢m•)¢ In fundk included in the above are as follows.. IKomln8 rts¢vrce5 Resourees expended Moverntnt ln funds Unregtrleted fundi Géneral lund 182511 (I llA631 9,648 R•strlcted fundi TOTAL FUNDS 171863 9,648
Cum ia Proficienc Tests CL for A itulrure and HoryKukure mÈnts- con 12. ULTIMATE CONTROLLING PAATY There Is no ulJm2te con¢rotlirg party. IJ. RELATED PARTY DISCLOSURES Thtre were no rdated party di5¢105ures for the ye4r ended 31 May 2023 oryear end¢d 31 May 2022. 14. INDEPENDENT EXAMINATION FEE Governance r93ts Includes £200 In rehtion to hdependent examinadon f*e$12022.. £01.
Cumbria Pr omml cdture and ment of Flnan or the Year Ended 31 Ma l Actbvlttes 013 31.523 31.5.22 INCOMING RESOURCES Aetivitie¥ fo gentratlnl lunds Pe$tScldes Forestry & Arbori£uknre Machinéry Land Ba$8d ant & Machinery Pest Control LtOck Cancelhtion F Assessor Fe CPTC Rewstrati( Feos RwLqcernent Cards ett 44,161 63,445 9.730 1,724 373 1.565 45A33 63 J71 8.874 2.687 594 1,507 1.000 51.435 1,348 2,545 55,425 1,026 175.465 181511 Grants and Donatityns Cumbrki Chamber Grnnt Investment Income nk interert received 4,097 Total In¢omlng resourres 181562 181511 RESOURCES EXPENDED Charltable Expendl¢ure WestMorlAnd County Aykukvrnl Soci¢ty Ltd Centre Admin Fee5 Assessor Fee5 Pesdcldes Cos¢ Forestry Cost Machinery Land B¥ed Cost Plant & Machlnery Cost Livestock Cost Caneellaty0Tr5 Co¥t Clry & Guilds Exam Cosrs stontry Printlng P¥stsge Computer Expenses Equipmerst Hlr• Bank Charge5 Charitable Donatlon Travel Expense5 38,031 i.ooo 31,085 75,942 6,906 1,399 43,644 2,34S 31,484 81.609 8.322 3,492 409 441 11,722 810 815 463 98 390 92 405 650 173.757 172.863 Governance ¢o¥ts SundrlBs Accountanty and I ftes 600 677 Othtr £wts Bad debts writtn off 96,635 Total rtsource8 expended 271.069 171863 Net (•xPendltU)lcOme 9,64e 10