REGISTERED CHARITY NUMBER: 505366 f h Trustees llcial Statements for th Y 24 Profici nc Tests Commi re TR Accountancy Servlces Chartered Certified Accountant 21 Esthwaite Green Kendal Cumbria LA9 7RZ
Cumbria Proficienc Tests Committee forA riculture and Horticulture Contents of the Financial Statements Report of the Trustees Ito2 Independent Examinerfs Report Statement of Financial Attivities Balance Sheet Notrs to the Finantial Statements 6t09 Detailed Statement of Financial Activioes
Cumbria Proficienc Tests mmi forA riculture and Horticulture Re ort of the Trustees for the Year Ended 31 Ma 2024 The trustees present their report with the finantial statements of the charity for the year ended 31 May 2024, The trustees have adopted the provision5 of Accounting and Reporting by Charitie5- Statement of Recommended Practice ISORP) applicable to charities preparing their financial statements in accordance in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 505366 Registered office Lane Farm Crooklands Milnthorpe Cumbria L47 7NH Trustees Mrs A J Cornthwaite Mr D M Jackson Mr Tjackson Mrs C Knipe Mr M Schu8 Appointed 10th June 2024 Appointed 10th June 2024 Deceased 9Th November 2023 Chair Chair Secretary Independent examiner Mrs T E Richardson FCCA DChA TR Accountancy Services, Chartered Cer¢ified Accountant 21 Esthwaite Green, Kendal, Cumbria. L49 7RZ COMMENCEMENT OF ACTIVITIES The charity was registered with the Charity Commission on 23 July 1976. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by irs governing documen( a constitution adopted on 2S May 1971 as amended on 28 November 1994. Recrultment and appointment of new tru$tee$ The tru5tee5 are appointed by the committee. The trustees ensure that new trustees have the necessary skills to contribute to the charity5 management and development. R45k management The trustees have a duty to identty and review the risk5 to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and aims The principal objectives of the charity are.'- The advancement of education and training by means of collaboration with the National Proficiency Te5t5 Council {hereinafter referred to as the Council) in the administration ofr. o Scheme5 of Proficiency Test5 Wlthin the Counry of Cumbria and Such Surrounding geographical area as the Charity, at the request of the Council, may from time to time decide. Vocational Qualifications, Certificates of CoMpence. Certificates of Qualifications and other such awards in agriculture, horticulture, forestry and other industrles withln the County of Cumbria and surrounding geographical area as the Chariry shall from time to time decide. Public Beneflt The Board have had due regard to guidance published by the Charity Commission on public benefit.
Cumbria Proficienc Te ts Committee for culture and H¢ryi¢ukure rt of the Trustees fortheYearEnd d31 Ma 2 ACHIEVEMENT AND PERFORMANCE Charitable activities The chariry continued to administer the proficiency tesrs r4uired to meet the demands of its users. FINANCIAL REVIEW Review of the year During the accounting period the charity supported 48 Crty and Guilds assessors, delivering over 3,000 courses across the North of England, Scotland and Ireland, rn2king us one of the targest City and Guild5 as5es5ment centres in the country. Reserves policy The present level of re5erYes are adequate to support the chariW5 future. Investment pollcy and objèctivès The charity can make any investments which the trustees feel are appropriate given a necessary risk revlew. FUTURE DEVELOPMENTS The charity will continue to administer the proficiency tests that are demanded Irom IL The charity continues to look at additional ways that youngster5 gr or8ani5ation5 can be assisted in having ac¢es$ to su¢h profi¢ien¢y tests as well as engaging in marketing to ensure potenrial ¢andidate5 are aware of the training opportunities avallable to them in the area that we cover. STATEMENT OF TRUSTEES* RESPONSIBILITIES The trustees are responsible for preparlng the Report of the Trus¢ees and the financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United KSngdom Generally k¢epted Accounting Pratticel. The law applicable to ¢harr(ies in England & WaleslNorthern Ireland requires the trustees t¢ prepare flnanclal statements for each financlal year which give a true and fair view of the 5¢ate of affair5 of the charity and of the incoming resources and the application of resourtes of the charity for that period. In preparing these financial statements, the trnstees are required to.. select suitable accounting policies and then appty them ¢onsi5tently.' observe the method5 and principles in the Charity SORP 2019 {FRS1021' make judgements and e5timate5 that are reasonable and prudent; state whether applicable accounting 5tandard5 haye beerb followed. subject to any material departures disclosed and explained in the financial statements.- and prepare the financial statements on the going concern basis unle55 It 15 inappropriate to presume that the charity will continue in operation. The tru5tee5 are responsible for keeping proper accounting records which disclose with reasonable accuray at any time the financial PD5ition of the charity and to enable them to ensure that the financial ststements comply with the Charities Att 201 I, the Charitie5 (Accounts and Reports) Regulation5 2CKJ8 and the provisions of the governillg document. They are also responsible for safeguarding the assets of the charity and hence for tsknng reasonable steps for the preventron and detection ef fraud and other irregularities. Approyed by order Of the board of tru5tee5 on .. and signed on its behalf by.. Mr D M jkSn - Chair
Inde endent Examiner's Re ort to the Trustees of Cumbria Proficienc Tests Committee forA ric Iture and Horticulture I report to the chariry trustees on my examination of the financial statements of the charity for the year ended 31 May 2024 which are Set out on pages four to nine. Re5pon5ibilities and ba515 of report As the charitys trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act 201 I Cthe 2011 Act.)). I report in respect of my examination of the chariry's financial statement5 35 carried out under section 145 of the 201 l Act and in carying out my examination I have followed the applicable directions given by the Charity Commission under sertion 145(5) (b) of the2011 ACL Independent examlner'5 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 respecL accounting records were not kept in respect of the charity as required by section 130 of the 201 l Act,. or the financial statements do not attord with those records: or the financial statements do not comply with the applicable requirements concerning the fom) and content of financial statements set out In the CharitSes (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements gwe a 'true and fair. view which is not a matter considered a5 part of an independent examinatlon. I have no concerns and have come across no other matters in connection with the examination ro which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. /. Mr5 T E Richard50n FCCA DChA TR Accountancy Services Chartered Certified Accountants 21 Esthvnite Green Kendal Cumbrla LA9 7RZ Date: ..-... OZ5
bri Profici nc Tests Committee ure and Hortrcul Statement of Financial Activitie5 eYearEnded31 M 2 includin income and ex enditure account 31.5.24 Total funds 31.5.23 Total funds Unrestricted fund Restritted fund Notes INCOMING RESOURCES Incoming resources from generated funds Activities for generating funds Grants and donations Investment income 181,052 181,052 175,465 2.01)O 4,097 2.335 2,335 Total Incomlng resources 183,387 183,387 181,562 RESOURCES EXPENDED Charitsble expenditure Governance costs Other ¢05t5 173,961 702 173,961 702 173,757 677 96,635 Total resources expended 174,663 174,663 271.069 NET INCOMINGI(OUTGOING) RESOURCES 8,724 8.724 (89,507) RECONCILIATION OF FUNDS Total funds brought forward 167,101 167,101 256,608 TOTAL FUNDS CARRIED FORWARD 175,825 175.825 167,101
umbri BalaneÈ 31.5.24 31.5.23 Total funds Unrestrirted fund Restricted fund Total funds Notes CURRENT ASSETS Debtors Cash at bank and in hand 24,270 162,321 24,270 162,321 23,534 169,986 186,591 186,591 193,520 CREDITORS knounts falling due within one year 10 (10,7661 110.766) 126.419} NET CURRENT ASSETS 175,825 175,825 167,101 NET ASSETS 175,825 175M25 167,101 FUNDS Unrestricted furbds Restricted fvnd5 175,825 167,101 TOTAL FUNDS 175,825 167.101 The financial statements were appr¢Yed by the Board of Trustees on .. and were signed on its behaw by. Mr M Schug- Trustee
Cumbria Proficienc Tests Committee forA riculture and Horticulture Notes to the Financial Statements for the Year Ended 31 Ma 2024 ACCOUNTING POLICIES Accounting convention The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by ChLritie5'. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102} (effectiye l January 2019),, the Charities Act 20.11. The finacial statements have been prepared under the historical cost convention. Incoming resources All incoming resources are included on the Stttement of Financial Activitie5 when the charity has legal entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Resource5 expended Liabilities are recognised as expenditure as soon as there is a legal or constructNe obligation committing the charity to that expenditure. it is probable that i transfer of economic benef will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basi5 and has been classified under headin8S that aggregate all c05t related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to attiYirie5 on a basis consistent with the use of resources. Taxation The charity is exempt from income tax on its charitable activtties. All costs are inclu5iYe of Irrecoverable input VAT rf applicable. Fund accountin8 Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the trustee5. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are rnised for partitular restricted purposes. Further explanation of the nature and purpose of each restricted fund is included in the notes to the financial statements. ACTIVITIES FOR GENERATING FUNDS 31.S.24 31.5.23 Pestlcldes Forestry & Arboriculture Machinery Land Based Plant & Machinery Pest Control LNestock Cancellation Fees As$es50r Fee5 CPTC Registration Fees Replacement Cards etc 23.797 90,616 10.459 1.876 44,161 63.445 9,730 1,724 373 1,565 684 1.000 51.435 1,348 1.167 400 50,494 759 181.052 175,465 GRANTS AND DONATIONS 31.5.24 31.5.23 Cumbria Chamber Grant 2.0 INVESTMENT INCOME 31.5.24 31.5.23 Bank Interest Recelved 1335 4,097
Cumbria Proficienc Tests Committee forA culture and Horticulture Notes to the Financial Statements - continued for the Year Ended 31 Ma 2024 CHARITABLE EXPENDITURE 31.5.24 31.5.23 Westmorlind County Agricultural Society Ltd Centre Admin Fee5 As5e5sor Fees Pesticides Cost Forestry Cost Machinery Land 8ased C05t Plant & Machinery Cost Livestock Cost Cancellation5 C05t City & Guild5 Historic Exam Costs (old costs) Stationery Printing Postage Computer Expenses Equipment Hire Bank Charge5 Charitable Donations Travel Expenses 42,383 400 23,869 91,508 7,814 1,748 1,375 382 38,031 1,000 31,085 75.942 6,906 1,399 1,778 11,722 810 815 2.169 98 390 2,162 1,212 405 650 896 173.961 173,757 GOVERNANCE COSTS 31.5.24 31.5.23 Accountancy & Independent Examination Fees Sundry Expenses 650 52 600 77 702 677 OTHER COSTS 31.5.24 31.5.23 Bad Debts Written Off {old debts) 96,635 TRUSTEE5' REMUNERATION AND BENEFITS There were no trustee5' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023. Trustee5' expense5 During the year nil (2023 - 1) trustee wa5 reimbursed in full for out-of-pocket expen5e5 incurred on behaff of the charity. The total amount reimbursed was £nil (2023 - £55). DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.24 31.5.23 Trade Debtors 24,270 23.534 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.24 31.5.23 Trade Creditors Westmorland County Agricultural Society Ltd Centre Admin Fees Accruals 896 8,620 1,250 1419 23,400 600 10,766 26,419
Cumbria Proficienc Tests Committee forA re and Horticulture Notes to the Financial Statements - continued for the Y r Ended 31 Ma 2024 MOVEMENT IN FUNDS Net movement in funds At 1.6.23 At 31.5.24 Unrestricted funds General fund 167,101 8,n4 175,825 Restricted funds TOTAL FUNDS 167,101 8,724 175,825 Net movement in fund5. included in the above are a5 follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 183,387 (174,663> 8,724 Restrlcted funds TOTAL FUNDS 183,387 174,663 8,724 Comparatlve for movement In funds: Net movement in funds At 1.6.22 At 31.5.23 Unrestrlcted funds General fijnd Prior year adjustment 206,608 50,000 189.507) 50,000 256,608 89.50 167,101 Restrlcted funds TOTAL FUNDS 256,608 89,50 167,101 Prior year adjustment relates to historic error in 2017 and 2018 relating to bank accounts and transfers. For more details see Independent Examiner5 Report on page 3 of the accounts for the ye3r ended 31 May 2023. Comparative net movement in funds, included in the above are as follows.. Incoming resource5 Resources expended Movemen¢ in funds Unrestricted funds General fund 181.562 (271,069) (89.507> Restricted funds TOTAL FUNDS 181,562 271,069 89,507
Cumbria Pr forA mmit ulture d Horci tinued for th Ye IM 2024 12. ULTIMATE CONTROLLING PARTY There is no ultimate controlling party. 13. RELATED PARTY DISCLOSURES There were no related party disc105ures for the Ye ended 31 May 2024 or year ended 31 May 2023. 14. INDEPENDENT EXAMINATION FEE Governance costs includes £210 in relation to independent examination fees (2023.. £200).
Cumbria Profi forA icultur d Horticultur t of Fin l Activitie5 for the Year End 202 31.5.24 31.5.23 INCOMING RESOURCES Activities for generatlng fund$ Pesticides Forestry & Arboriculture Machinery Land Based Plant & Machinery Pest Control Livestock Cancellation Fees Assessor Fees cvrc Registration Fees Replacement Cards etc 23,797 90,616 10,459 1,876 44.161 63,445 9,730 1,724 373 1,565 684 1,000 51,435 1.348 1,484 1,167 400 50,494 759 181,052 175,465 Grants and Donatlons Cumbria Chamber Grant 2.000 Inv¢5tment income Bank interest received 2,335 4,097 Total Incomin8 resources 183,387 181,562 RESOURCES EXPENDED Charltable Expendlture Westmorland County Agricultural Sociery Ltd Centre Admin Fee5 Asse550r Fees Pesticides Cost Forestry Cost Ma¢hinery Land Based C05t Plant & Machinery Cost Livestock Cost Cancellauon5 Cost City & Guild5 Historic Exam Costs (old costs) Stationery Printing Postage Computer Expenses Equipment Hire Bank Charges Charitable Donation Travel Expenses 42,383 400 23,869 91,508 7,814 1,748 1,375 382 38,031 1.000 31.085 75,942 6,906 1.399 1,778 11.722 810 815 2.169 98 390 2,162 1,212 405 650 896 173,961 173,757 Governance costs Sundries Accountancy and legal fees 52 650 77 600 702 677 Other costs Bad debts wrltten off (old debts) 96.635 Total resources expended 174.663 271,069 Net (expendlture)lincome 8,724 89.50 10