REGISTERED CHARITY NUMBER: 505366
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2025 for
Cumbria Proficiency Tests Committee for Agriculture and Horticulture
TR Accountancy Services Chartered Certified Accountant 21 Esthwaite Green Kendal Cumbria LA9 7RZ
Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Contents of the Financial Statements for the Year Ended 31 May 2025
| Page | |
|---|---|
| Report ofthe Trustees | |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to9 |
| DetailedStatementofFinancialActivities | 10 |
Cumbria Proficiency Tests Committee
for Agriculture and Horticulture
Report of the Trustees for the Year Ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 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 | January 2019).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 505366
Registered office Lane Farm Crooklands
Milnthorpe
Cumbria
LA7 7NH
Trustees
Mrs A J Cornthwaite Appointed 10% June 2024 Mr D M Jackson Chair Appointed 10% June 2024 Mrs C Knipe Secretary Mr M Schug
Independent examiner
Mrs T E Richardson FCCA DChA
TR Accountancy Services, Chartered Certified Accountant 21 Esthwaite Green, Kendal, Cumbria. LA9 7RZ
COMMENCEMENT OF ACTIVITIES
The charity was registered with the Charity Commission on 23 July 1976.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a constitution adopted on 25 May 1971 as amended on 28 November 1994.
Recruitment and appointment of new trustees The trustees are appointed by the committee. The trustees ensure that new trustees have the necessary skills to contribute to the charity's management and development.
Risk management
The trustees have a duty to identify and review the risks 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 Tests Council (hereinafter referred to as the Council) in the administration of
o Schemes of Proficiency Tests within the County of Cumbria and such surrounding geographical area as the Charity, at the request of the Council, may from time to time decide.
- Voeational Qualifications, Certificates of Competence, Certificates of Qualifications and other such awards in agriculture, horticulture, forestry and other industries within the County of Cumbria and surrounding geographical area as the Charity shall from time to time decide.
Public Benefit
The Board have had due regard to guidance published by the Charity Commission on public benefit.
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Cumbria Proficiency Tests Committee
for Agriculture and Horticulture
Report of the Trustees
for the Year Ended 31 May 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity continued to administer the proficiency tests required to meet the demands of its users.
FINANCIAL REVIEW
Review of the year
During the accounting period the charity supported 40 City and Guilds assessors, delivering over 3,500 courses across the North of England, Scotland and Ireland, making us one of the largest City and Guilds assessment centres in the country.
Reserves policy
The present level of reserves are adequate to support the charity’s future.
Investment policy and objectives
The charity can make any investments which the trustees feel are appropriate given a necessary risk review.
FUTURE DEVELOPMENTS
The charity will continue to administer the proficiency tests that are demanded from it, The charity continues to look at additional ways that youngsters or organisations can be assisted in having access to such proficiency tests as well as engaging in marketing to ensure potential candidates are aware of the training opportunities available to them in the area that we cover.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales/Northern lreland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and the application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
- observe the methods and principles in the Charity SORP 2019 (FRS102); - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the governing document.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on far] 26. and signed on its behalf by:
Mr D M Jackson - Chair
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Independent Examiner's Report to the Trustees of Cumbria Proficiency Tests Committee
for Agriculture and Horticulture
| report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 May 2025 which are set out on pages four to nine.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 (‘the 2011 Act’),
1 report in respect of my examination of the charity's financial statements as carried out under section 145 of the 2011 Act and in carrying out my examination | have followed the applicable directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement 1} have completed my examination. | 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:
- I. accounting records were not kept in respect of the charity as required by section |30 of the 2011 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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.
Mrs T E Richardson FCCA DChA TR Accountancy Services Chartered Certified Accountants 21 Esthwaite Green Kendal Cumbria LAY 7RZ
Date: 4LBLZ0[2:][ =]
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Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Statement of Financial Activities (including income and expenditure account) for the Year Ended 31 May 2025
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.5.25|31,5.24|
|Unrestricted|Restricted|Total|funds|Total|funds|
|fund|fund|
|Notes|£|£|£|£|
|INCOMING|RESOURCES|
|Incoming|resources from|generated funds|
|Activities for generating funds|2|209,120|-|209,120|181,052|
|-Investment income|3|2,840|-|2,840|2,335|
|Total|incoming resources|211,960|-|211,960|183,387|
|RESOURCES|EXPENDED|
|Charitable|expenditure|4|209,413|-|209,413|173,961|
|Governance|costs|5|525|-|525|702|
|Total|resources|expended|209,938|-|209,938|174,663|
|NET INCOMING/(OUTGOING)|RESOURCES|2,022|-|2,022|8,724|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought forward|175,825|-|175,825|167,101|
|TOTAL FUNDS|CARRIED FORWARD|177,847|-|177,847|175,825|
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Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Balance Sheet At 31 May 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|315.25|31.5.24|
|Unrestricted|Total|funds|Total|funds|
|fund|Restricted|fund|
|Notes|£|£|£|£|
|CURRENT|ASSETS|
|Debtors|7|26,697|-|26,697|24,270|
|Cash|at|bank|and|in|hand|173,797|-|173,797|162,321|
|200,494|-|200,494|186,591|
|CREDITORS|
|Amounts|falling|due within|one|year|8|(22,647)|-|(22,647)|(10,766)|
|NET CURRENT ASSETS|177,847|-|177,847|175,825|
|NET ASSETS|177,847|:|177,847|175,825|
|FUNDS|9|
|Unrestricted|funds|177,847|175,825|
|Restricted|funds|-|:|
|TOTAL|FUNDS|177,847|175,825|
|The|financial|statements were approved|by the|Board of Trustees on sensegem|OS[|and were signed|on|its|behalf by:|
|Mr|M Schug -|Trustee|\|
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Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Notes to the Financial Statements for the Year Ended 31 May 2025
I. 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 Charities: 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) (effective | January 2019)’, the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Incoming resources
All incoming resources are included on the Statement of Financial Activities 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.
Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from income tax on its charitable activities. All costs are inclusive of irrecoverable input VAT if applicable.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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 raised for particular 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
| ACTIVITIES FOR GENERATING FUNDS | ||
|---|---|---|
| 31.5.25 | 31.5.24 | |
| £ | £ | |
| Pesticides Forestry& Arboriculture |
41,276 102,212 |
38,674 78,325 |
| Machinery Land Based | 8,939 | 10,459 |
| Livestock | 1,176 | 774 |
| Cancellation Fees | 798 | 1,167 |
| Assessor Fees | - | 400 |
| CPTC Registration Fees | 54,357 | 50,494 |
| Replacement Cards etc | 362 | 759 |
| 209,120 | 181,052 | |
| INVESTMENT INCOME | ||
| 31.5.25 | 315.24 | |
| £ | £ | |
| BankInterestReceived | 2,840 | 2,335 |
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Cumbria Proficiency Tests Committee
for Agriculture and Horticulture
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
-
CHARITABLE EXPENDITURE
| CHARITABLE EXPENDITURE | ||
|---|---|---|
| 31.5.25 | 315.24 | |
| £ | £ | |
| Westmorland County Agricultural Society Ltd CentreAdmin Fees | 47,738 | 42,383 |
| Assessor Fees | 331 | 400 |
| Pesticides Cost | 26,062 | 23,869 |
| Forestry& Arboriculture Cost Machinery Land Based Cost |
106,72 22,863 |
97,707 3,363 |
| Livestock Cost | 1,493 | 1,375 |
| Cancellations Cost | - | 382 |
| Stationery Postage Computer Expenses Insurance |
- 3,190 - 403 |
It 2,162 1,212 - |
| Bank Charges | 112 | 101 |
| Charitable Donations | 500 | - |
| Travel Expenses | : | 896 |
| 209,413 | 173,961 | |
| GOVERNANCE COSTS | ||
| 31.5.25 | 315.24 | |
| £ | £ | |
| Accountancy& Independent Examination Fees Sundry Expenses |
525 - |
650 52 |
| 525 | 702 |
- TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees’ expenses
During the year £ (2024 — nil) trustee was reimbursed in full for out-of-pocket expenses incurred on behalf of the charity. The total amount reimbursed was £ (2024 - nil).
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| DEBTORS: AMOUNTSAMOUNTS FALLING DUE WITHINWITHIN ONE YEARYEAR | ||
|---|---|---|
| 31.5.25 | 31.5.24 | |
| £ | £ | |
| Trade Debtors | 26,697 | 24,270 |
| CREDITORS:AMOUNTS FALLING DUE WITHIN ONEYEAR | ||
| 31,5.25 | 31.5.24 | |
| £ | £ | |
| Trade Creditors | 17,727 | 896 |
| Westmorland County Agricultural Society Ltd CentreAdmin Fees Accruals |
4,395 525 |
8,620 1,250 |
| 22,647 | 10,766 |
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Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Notes to the Financial Statements - continued for the Year Ended 3! May 2025
| 9. | MOVEMENT IN FUNDS | |||
|---|---|---|---|---|
| Net movement | ||||
| At 1.6.24 | in funds | At 31.5.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 175,825 | 2,022 | 177,847 | |
| Restricted funds | ||||
| TOTAL FUNDS | 175,825 | 2,022 | 177,847 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement in | ||
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 211,960 | (209,938) | 2,022 | |
| Restricted funds | ||||
| TOTALFUNDS | 211,960 | (209,938) | 2,022 | |
| Comparative formovement in funds: | At 1.6.23 | Netmovement in funds |
At 31.5.24 | |
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 167,101 | 8,724 | 175,825 | |
| Restricted funds | ||||
| TOTAL FUNDS | 167,101 | 8,724 | 175,825 | |
| Comparative netmovement in funds, included in the above are as follows: | Incoming | Resources | Movement in | |
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 183,387 | (174,663) | 8,724 | |
| Restricted funds | ||||
| TOTALFUNDS | 183,387 | (174,663) | 8,724 |
8
es
Cumbria Proficiency Tests Committee for Agriculture and Horticulture
Notes to the Financial Statements - continued for the Year Ended 3! May 2025
10. ULTIMATE CONTROLLING PARTY
There is no ultimate controlling party.
I. RELATED PARTY DISCLOSURES
There were no related party disclosures for the year ended 31 May 2025 or year ended 31 May 2024.
12. INDEPENDENT EXAMINATION FEE
Governance costs includes £220 in relation to independent examination fees (2024: £210).
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Cumbria Proficiency Tests Committee for Agriculture and Horticulture
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 May 2025 | ||
| 31.5.25 | 315.24 | |
| £ | £ | |
| INCOMING RESOURCES | ||
| Activities for generating funds | ||
| Pesticides Forestry&Arboriculture |
41,276 102,212 |
38,674 78,325 |
| Machinery Land Based | 8,939 | 10,459 |
| Livestock | 1,176 | 774 |
| Cancellation Fees | 798 | 1,167 |
| Assessor Fees | - | 400 |
| CPTC Registration Fees Replacement Cards etc |
54,357 362 |
50,494 759 |
| 209,120 | 181,052 | |
| Investment income | ||
| Bank interest received | 2,840 | 2,335 |
| Total incoming resources | 211,960 | 183,387 |
| RESOURCES EXPENDED | ||
| Charitable Expenditure | ||
| Westmorland County Agricultural Society Ltd Centre Admin Fees | 47,738 | 42,383 |
| Assessor Fees | 331 | 400 |
| Pesticides Cost | 26,062 | 23,869 |
| Forestry& Arboriculture Cost | 106,721 | 95,959 |
| Machinery Land Based Cost | 22,863 | 5,101 |
| Livestock Cost | 1,493 | 1,375 |
| Cancellations Cost | : | 382 |
| Stationery Postage Computer Expenses |
- 3,190 - |
IIT 2,162 1,212 |
| Insurance | 403 | - |
| Bank Charges | 112 | 101 |
| Charitable Donation | 500 | - |
| Travel Expenses | : | 896 |
| 209,413 | 173,961 | |
| Governance costs | ||
| Sundries Accountancy and legal fees |
- 525 |
52 650 |
| 525 | 702 | |
| Total resources expended | 209,938 | 174,663 |
| Net(expenditure)/income | 2,022 | 8,724 |
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