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 CoMpe￿nce. 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 j￿kS￿n - 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 fina￿cial 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