REGISTERED CHARITY NUMBEK, 505366 ¢f the Tru tee5 and Unaudit¢d Fin￿￿￿1 Statements for the Y￿r Ended 31 Ma 2023 re TR AcccuntsThcy Servlces Char¢ered Certffied ￿￿Oun￿nI 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 Charit*s.' Statement d Aetommended Practice ISORPI applkable t charitye5 preparing their financi31 ststements in accordance in accgrdance w￿th the hnancyal Reporting Sundard apPItsb￿ ifi the UK and Republic ol Ire￿nd 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 kn￿es. 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•miltm*nt and appolntmént of new trustÈ*s The trustees are appcinthd by the cornmittee. Th¢ trItst￿$ ensure tha¢ new trustees have the neeessary Skil￿ to contritwe to the tharitls mar￿gem￿nt arbd developmen¢ R05k manw￿*￿t The tr*Jstees have a OJty to Identfy and T￿leW 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 c0￿ClI) in the adfflini5tratlw ofr. o Scheme5 01 Proficiency Tests withkn the Covrbty of Cunknria and such SUrro￿di￿ geo¥ThphKal ¥e* as the Charity, ètthe request ofthe CoLthCi( from time to time deeidè. Voeation*l Qualrfiotions, Cert*Kate5 01 Competence, Certffji¢ates d Qthalrfitations and other suth ayiards in a8rKulture. horticulwre, lttreswy and gther induswTres within thE County ol Cumirva and surrounding geograph￿11 area as the Charity $hall frorn time w vme dec￿e. Public Bontht The Board have had d￿e re8ard to Kuithnte pthlished by the CharTV Commi55ion on pubbt be￿ Cumbri Proficien ts Commi lor the Y r Ended ACHIEVEMENT AND PERFORMANce ChAritabl* acti￿tIeS The charity ¢¢ntknued ¢0 admiN$tw the proftowcy tests required to mtet the dernands of ks users. FINANCIAL REVIEW ResenTe5 pollcy The present lÈvel of r¢S￿e$ are adequ** to gJFgQrt the ch8rity'$ I￿eStr￿e￿ pollcy 4nd 4)blertlves The chariLY can mikè any inves¢rnÈnts which the tr￿tee$ led are appropriate gNen a necessary rtsk rewew. FUTURE DEVELOPMENTS The charw will continuÉ to admirmster the Prof￿lentY tests which are demarb4ed frcffj i The charity i< kx&ing to See rf there are additional ways that yo1￿g￿er$ t* organt5a￿ons tan be a55iMed In hawnz acce55 to SLKh wdciency tests. SFtems are t￿￿￿ently 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. RESPONSIBIL￿lEs The trustÈÈs are responsible for preparing the Report of the Trnstee5 and the fin3Thtial ststements ￿ accordance wlitable w and UThthd Kingd¢*n Stsndards (Unrted KI￿oM Genwalty Accepted Accounting Practice). The law appliuble to charities ￿ England & WaleslNorthem Ireland requires the rustee5 10 prepare fma*cS81 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$is*ntly ¢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 d￿￿￿e0 and expltsined I the financial statements,. and prepare the financial slatements on the going roncern basi5 ￿1¢$$ it Ss InaPpro￿lIte to pre%umÈ tha¢ th2 dwrity will tomnue *) c*eration. 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 $tatemeTrts comply w4th the Charityes Art 2011, th9 Charrues IAccoLmts and Reportsl R￿￿￿tionS 2C¥18 and the proV￿10n$ of the gcytrning document They are aLs0 r¢sponsibk for safeguarding the assets of the durity and herte forta￿re rwon*ble 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 ¢xamin*ion ol the fiTrarKlal ststemenu of the charity for the year ended 31 May 2023 wh￿h gre set o&rt on p8se5 four to nlne. Re%pohslblllt5es and b*si¥ uf report As the tharty's t￿￿5te￿ you are re5ponsibtt for the prep¥ra*on of the firnTh¢ial sEat*ments 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 Connec￿on wirh the e¥arnIn1￿0￿ 8fvSDg rno ¢¥use to believe that In any material respecL' accourtln8 records were not kept in re>pett of the chirlty as req￿red 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 fr*rm and eontenr d finaThcl31 Statements set ou¢ In the char￿e$ {Accounts and Repoirtsl Re#Ukn￿OII$ 2008 other than any requirem*nt 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 accoun￿08 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