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2025-03-31-accounts

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

ANNUAL REPORT

And

FINANCIAL STATEMENT

Registered Charity Number – 514370

For the year ended 31[st] March 2025

Bankers

NatWest 27/28 St. Peter’s Hill GRANTHAM NG31 6QG

Independent Auditor

Keith Chambers Chartered Accountants Sleaford

LPTC exists to promote the advancement of education and training through City & Guilds Land Based Services awards

Background

The Committee, in accordance with the constitution, consists of members from the NFU, Colleges of Agriculture and Horticulture, County Federation of Young Farmer’s Clubs, County Training Groups, Independent Trainers, Representatives of County Assessors and Independent Industrial Members. Wherever possible attempts are made to fill these categories. From these members a Chairman and Vice Chairman are elected. The Centre Organiser, Mrs K Hobson, is the Secretary and Treasurer.

Membership

T – indicates Trustee

Chairman - Mr Chris Wray (T) Vice Chairman - Mr Simon Gadd (T) Committee - Mr Andrew Baxter (T) Mr R Butter Mr Adam Cock (T) Mr Trevor Cairns (T) Mr Malcolm Dodds Mr Barry Early Mr Christopher Foster (T) Mr Tom Hall Mr George Hobson (T) Mr Mark Leggott (T) Mrs Ann Dickinson (T) Mr Neil Rowbottom (T) Mr Mark Ireland (T) Mr Stuart Suddaby (T) Mr Richard Hammond (T) Mr Andrew Wright Mr Richard Wheatcroft (T)

Trustee Status

There are currently fourteen trustees of the charity. All members who are not in breach of Charity Commission regulations are required to be trustees.

LPTC holds insurance for general liability, professional liability and management liability to cover both independent and integrated qualifications and trustee indemnity.

Assessment Centre Organiser

The Organiser is self-employed and the Committee adopt a Service Contract at the AGM. The Organiser is paid £ 15.00 for every assessment returned to City & Guilds for certification.

Assessors

There are currently ten PA assessors regularly used by LPTC and four Chainsaw assessors in the county.

All other qualifications including integrated as well as independent assessments are well covered by existing assessors.

Following ratification by the committee at the AGM last year, the pesticide assessors are paid the hourly rate £ 29.00 and chainsaw assessors are paid £ 240.00 per day. Mileage rate is 45 p/mile. LPTC funds the purchase of first aid kits for all their Lincolnshire based assessors and also reimburses the cost of attending mandatory City & Guilds assessor up-dates including mileage for those up-dates held out of county. In addition Assessor First Aid courses are also funded by LPTC.

The number of assessments completed by the Centre between 1[st] April 2024 to 31[st] March 2025 is 976. Thanks must be extended to training providers, trainers and assessors alike for your continued support and work with LPTC over the last year.

Training Providers

LPTC have been pleased to welcome business from Riseholme College, Rural Training Links, HM Prison Service, Progreen Weed Solutions Ltd, Cola Training Services, Pilgrims Europe, Employ Recruitment and Holderness Training. LPTC are grateful to them for referring all their testing through the Lincolnshire Centre.

Marketing

LPTC shared stand space with Cola Training Services Ltd at the Newark Midland Machinery Show in November 2024. The website has a dedicated training course page listing all the scheduled training provider courses, which has generated many enquiries.

Overview

The Lincolnshire Proficiency Tests Committee have held meetings on two occasions since the last AGM in May 2024. The first in November 2024 and the second in January 2025. LPTC agreed to move to on-line banking at the AGM in May and this was implemented by July 2024. This has been beneficial with the dual authorisation facility in making payments direct to suppliers and assessors and is carefully monitored.

The committee has been pleased to welcome one new member to the committee since the last AGM. George Hobson as Young Farmers representative. Stephen Cock retired from the committee after over 40 years’ service with the Proficiency Tests Committee. He was presented with a retirement gift of a picture at the November meeting in respect of his many years of loyal service. Mrs Elena Malloy stepped down from the committee at the end of the year.

The Chainsaw assessors/trainers held their first county up-date meeting in March, and the Pesticide/Machinery assessors and trainers met last week giving them a chance to share and discuss information across their sector. We look forward to hearing the reports from these meetings later on.

In addition, the Policy Review sub-committee met on 22[nd] April 2025 and thanks to those who attended and will feed back to this meeting later on.

Quality Assurance is a main focus of the Centre and continued document checks and physical observations of assessors are planned and undertaken throughout the year. The Centre Audit took place on 23rd September 2023 when the Centre was awarded ‘low risk’. The next audit will be remote sampling activity scheduled for September.

LPTC has applied for and been granted City & Guilds pesticide refresher units and will roll this out to the training providers over the summer.

Again, LPTC has focused on delivering a high standard of customer service and good levels of communication with all involved parties.

This report was presented to the Lincolnshire Proficiency Tests Committee at their Annual General Meeting on Monday, 19th May 2025.

Chris Wray, Chairman, Lincolnshire Proficiency Tests Committee

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

Registered Charity Number 514370

Financial Statements for the Year Ended 31 March 2025

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

Index to the Financial Statements for the Year Ended 31 March 2025

Report of the Independent Examiner
Statement of Financial Activities
(including Income & Expenditure Account)
Balance Sheet
Notes to the Financial Statements
Page
1
2
3
4

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

I report to the trustees on my examination of the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 2 to 4.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s 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 respect:-

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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.

..........................................................…

Date: 19 May 2025

KEITH CHAMBERS F.C.A. (ICAEW) CHARTERED ACCOUNTANT SLEAFORD LINCOLNSHIRE

Page 1

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

INCOME
FROM CHARITABLE ACTIVITIES:-
ASSESSMENT FEES (FEPA)
ASSESSMENT FEES (CS)
ASSESSMENT FEES (OTHER)
ASSESSMENT FEES PAID IN ADVANCE -
- DECREASE / (INCREASE)
REGISTRATIONS
FROM INVESTMENTS:-
DIVIDENDS
BANK INTEREST
TOTAL INCOME
EXPENDITURE ON CHARITABLE ACTIVITIES
EXAMINERS EXPENSES (FEPA)
EXAMINERS EXPENSES (CS)
EXAMINERS EXPENSES (OTHER)
GOLA ADMINISTRATION
NPTC REGISTRATIONS
ASSESSMENT CENTRE ORGANISER
POSTAGE, TELEPHONE, OFFICE
EQUIPMENT, STATIONERY & COPIER
ROOM HIRE, REFRESHMENTS
INSURANCES
ASSESSOR TRAINING & FIRST AID
ADVERTISING
ACCOUNTANCY COSTS
PROFESSIONAL CHARGES
BANK CHARGES
RETIREMENT GIFT
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
TOTAL FUNDS brought forward
TOTAL FUNDS carried forward
£ : p
£ : p
46900.00
14775.00
9994.30
385.00
40032.00
112086.30
965.24
584.95
1550.19
113636.49
27701.40
12280.47
5569.68
5801.60
41850.00
14853.85
3622.26
66.00
1175.29
988.70
155.64
618.00
208.00
166.34
211.16
115268.39
£
(1631.90)
91322.05
£
89690.15
2025
£ : p
£ : p
49110.00
13600.00
9141.00
40.00
38092.00
109983.00
855.13
685.98
1541.11
111524.11
29712.39
11576.46
5267.23
5670.55
36545.00
15081.20
3029.07
125.00
1164.16
344.40
270.04
564.00
176.78
63.70
-
109589.98
£
1934.13
89387.92
£
91322.05
2024
£ : p
£ : p
49110.00
13600.00
9141.00
40.00
38092.00
109983.00
855.13
685.98
1541.11
111524.11
29712.39
11576.46
5267.23
5670.55
36545.00
15081.20
3029.07
125.00
1164.16
344.40
270.04
564.00
176.78
63.70
-
109589.98
£
1934.13
89387.92
£
91322.05
2024
111524.11
109589.98
1934.13
89387.92
91322.05

Page 2

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

BALANCE SHEET AT 31 MARCH 2025

Note
CURRENT ASSETS
DEBTORS
INVESTMENT - NFU UNIT TRUST
3
BANK ACCOUNTS:
CURRENT ACCOUNT
UNITY TRUST ACCOUNT
BUSINESS RESERVE
CURRENT LIABILITIES
CREDITORS OWING
4
TOTAL ASSETS LESS CURRENT LIABILITIES
ACCUMULATED FUNDS
OPENING BALANCE
ADD
SURPLUS/(DEFICIT) FROM
INCOME & EXPENDITURE ACCOUNT
TOTAL RETAINED FUNDS
5
£ : p
£ : p
27635.50
34278.74
-
21074.28
12417.45
33491.73
95405.97
5715.82
£
89690.15
91322.05
(1631.90)
£
89690.15
2025
£ : p
£ : p
6094.00
33521.29
-
-
72517.33
72517.33
112132.62
20810.57
£
91322.05
89387.92
1934.13
£
91322.05
2024
£ : p
£ : p
6094.00
33521.29
-
-
72517.33
72517.33
112132.62
20810.57
£
91322.05
89387.92
1934.13
£
91322.05
2024
112132.62
20810.57
91322.05
89387.92
1934.13
91322.05

Approved by the Trustees on 19 May 2025

and signed on their behalf by C. Wray

………………………………………………..

Page 3

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

(1) Accounting Policies

These accounts have been prepared in accordance with:

Financial Reporting Standard 102 and UK GAAP.

Charities SORP (FRS 102) and Update Bulletin 1.

Charities Act 2011 and Regulations made thereunder.

These accounts are prepared under the historical cost accounting rules, using the accruals basis. They are prepared on a going-concern basis as the Trustees are satisfied that this is appropriate for the charity's situation.

Income is recognised when performance has been completed. Expenditure is recognised when contracted for.

(2) Tangible Fixed Assets

The charity has no material Fixed Assets.

(3) Investment

The Unit Trust investment is shown at cost to date. The current valuation is £47516 (2024 =

(4)
(5)
Creditors Owing
Routine accounts outstanding
Assessment Fees received in advance
Accrual for current year accountancy costs
£
Accumulated Funds
Made up of Unrestricted Funds as follows:-
General Fund
and Restricted Funds
£
2025
£ : p
2712.82
2385.00
618.00
5715.82
£
89690.15
89690.15
-
89690.15
£
2024
£ : p
17476.57
2770.00
564.00
20810.57
91322.05
91322.05
-
91322.05

Page 4

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

Registered Charity Number 514370

Financial Statements for the Year Ended 31 March 2025

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

Index to the Financial Statements for the Year Ended 31 March 2025

Report of the Independent Examiner
Statement of Financial Activities
(including Income & Expenditure Account)
Balance Sheet
Notes to the Financial Statements
Page
1
2
3
4

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

I report to the trustees on my examination of the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 2 to 4.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s 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 respect:-

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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.

..........................................................…

Date: 19 May 2025

KEITH CHAMBERS F.C.A. (ICAEW) CHARTERED ACCOUNTANT SLEAFORD LINCOLNSHIRE

Page 1

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

INCOME
FROM CHARITABLE ACTIVITIES:-
ASSESSMENT FEES (FEPA)
ASSESSMENT FEES (CS)
ASSESSMENT FEES (OTHER)
ASSESSMENT FEES PAID IN ADVANCE -
- DECREASE / (INCREASE)
REGISTRATIONS
FROM INVESTMENTS:-
DIVIDENDS
BANK INTEREST
TOTAL INCOME
EXPENDITURE ON CHARITABLE ACTIVITIES
EXAMINERS EXPENSES (FEPA)
EXAMINERS EXPENSES (CS)
EXAMINERS EXPENSES (OTHER)
GOLA ADMINISTRATION
NPTC REGISTRATIONS
ASSESSMENT CENTRE ORGANISER
POSTAGE, TELEPHONE, OFFICE
EQUIPMENT, STATIONERY & COPIER
ROOM HIRE, REFRESHMENTS
INSURANCES
ASSESSOR TRAINING & FIRST AID
ADVERTISING
ACCOUNTANCY COSTS
PROFESSIONAL CHARGES
BANK CHARGES
RETIREMENT GIFT
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
TOTAL FUNDS brought forward
TOTAL FUNDS carried forward
£ : p
£ : p
46900.00
14775.00
9994.30
385.00
40032.00
112086.30
965.24
584.95
1550.19
113636.49
27701.40
12280.47
5569.68
5801.60
41850.00
14853.85
3622.26
66.00
1175.29
988.70
155.64
618.00
208.00
166.34
211.16
115268.39
£
(1631.90)
91322.05
£
89690.15
2025
£ : p
£ : p
49110.00
13600.00
9141.00
40.00
38092.00
109983.00
855.13
685.98
1541.11
111524.11
29712.39
11576.46
5267.23
5670.55
36545.00
15081.20
3029.07
125.00
1164.16
344.40
270.04
564.00
176.78
63.70
-
109589.98
£
1934.13
89387.92
£
91322.05
2024
£ : p
£ : p
49110.00
13600.00
9141.00
40.00
38092.00
109983.00
855.13
685.98
1541.11
111524.11
29712.39
11576.46
5267.23
5670.55
36545.00
15081.20
3029.07
125.00
1164.16
344.40
270.04
564.00
176.78
63.70
-
109589.98
£
1934.13
89387.92
£
91322.05
2024
111524.11
109589.98
1934.13
89387.92
91322.05

Page 2

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

BALANCE SHEET AT 31 MARCH 2025

Note
CURRENT ASSETS
DEBTORS
INVESTMENT - NFU UNIT TRUST
3
BANK ACCOUNTS:
CURRENT ACCOUNT
UNITY TRUST ACCOUNT
BUSINESS RESERVE
CURRENT LIABILITIES
CREDITORS OWING
4
TOTAL ASSETS LESS CURRENT LIABILITIES
ACCUMULATED FUNDS
OPENING BALANCE
ADD
SURPLUS/(DEFICIT) FROM
INCOME & EXPENDITURE ACCOUNT
TOTAL RETAINED FUNDS
5
£ : p
£ : p
27635.50
34278.74
-
21074.28
12417.45
33491.73
95405.97
5715.82
£
89690.15
91322.05
(1631.90)
£
89690.15
2025
£ : p
£ : p
6094.00
33521.29
-
-
72517.33
72517.33
112132.62
20810.57
£
91322.05
89387.92
1934.13
£
91322.05
2024
£ : p
£ : p
6094.00
33521.29
-
-
72517.33
72517.33
112132.62
20810.57
£
91322.05
89387.92
1934.13
£
91322.05
2024
112132.62
20810.57
91322.05
89387.92
1934.13
91322.05

Approved by the Trustees on 19 May 2025

and signed on their behalf by C. Wray

………………………………………………..

Page 3

LINCOLNSHIRE PROFICIENCY TESTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

(1) Accounting Policies

These accounts have been prepared in accordance with:

Financial Reporting Standard 102 and UK GAAP.

Charities SORP (FRS 102) and Update Bulletin 1.

Charities Act 2011 and Regulations made thereunder.

These accounts are prepared under the historical cost accounting rules, using the accruals basis. They are prepared on a going-concern basis as the Trustees are satisfied that this is appropriate for the charity's situation.

Income is recognised when performance has been completed. Expenditure is recognised when contracted for.

(2) Tangible Fixed Assets

The charity has no material Fixed Assets.

(3) Investment

The Unit Trust investment is shown at cost to date. The current valuation is £47516 (2024 =

(4)
(5)
Creditors Owing
Routine accounts outstanding
Assessment Fees received in advance
Accrual for current year accountancy costs
£
Accumulated Funds
Made up of Unrestricted Funds as follows:-
General Fund
and Restricted Funds
£
2025
£ : p
2712.82
2385.00
618.00
5715.82
£
89690.15
89690.15
-
89690.15
£
2024
£ : p
17476.57
2770.00
564.00
20810.57
91322.05
91322.05
-
91322.05

Page 4