## **Trustees' Annual Report for the period**
Period start date Period end date 01 11 2019 31 10 2020
**To**
**From**
## Reference and administration details
THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS
**Charity name Other names charity is known by Registered charity number (if any)** 522171
**Charity's principal address** DISSINGTON HALL ENTERPRISE HUB
DALTON NEWCASTLE UPON TYNE **Postcode NE18 0AD**
**Names of the charity trustees who manage the charity**
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||E DUNGAIT||||
||L LITTLE||||
||R MAITLAND||||
||D ROBSON||||
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## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
**TAR**
**December 2005**
1
## **Names and addresses of advisers (Optional information)**
**Type of advisor Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Structure, governance and management**
## **Description of the charity’s trusts**
Constitution
Type of governing document (eg. trust deed, constitution) Unincorporated Association How the charity is constituted
- (eg. trust, association, company)
Elected by members within Northumberland YFC Trustee selection methods
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- Policies and procedures adopted for the induction and training of trustees.
- The charity’s organisational structure and any wider network with which the charity works.
- Relationship with any related parties.
- Trustees’ consideration of major risks and the system and procedures to manage them.
## **Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
The object of the charity is to advance the education of young members of the public at large in agriculture, home crafts, country life and related subjects; and in the interests of the social welfare of such members to provide and promote the provision of facilities which will improve their conditions of life and will assist in the development of their spiritual and mental capacities, self-reliance and individual responsibility so that they may grow to full maturity as individuals and members of the community.
**TAR**
**December 2005**
2
In setting these objectives and planning activities, events, competitions and training for the members, the Trustees have given due consideration to general guidance published by the Charities Commission relating to public benefit. The Federation has maintained a training, competitions and activities calendar that offers opportunities to all young people and provided a support network between members and clubs. The Federation has supported all our Young Farmers Clubs in Northumberland to meet the objects of the charity. This has provided a service to young people, through training, competitions recreational pursuits and regular meetings. Working with the National Federation of Young Farmers Clubs a competitions programme consisting of over 40 competitions for our **Summary of the main** members to participate in. These included public speaking, sports, **activities in relation to these** stockjudging, floral art, tug of war. **objects** Office bearer training to all club chairs, secretaries and treasurers to ensure each club ran smoothly and effectively. Supporting members in organising county and club events, activities and the county rally. Working with all clubs to ensure they undertake voluntary work and play an active part within their communities
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- Policy on grantmaking
- Policy programme related investment
- Contribution made by Volunteers
## Achievements and performance
**TAR**
**December 2005**
3
Achievements and performance
**Summary of the main Competitions: achievements of the charity** Between November 2019 & March 2020 the competitions programme **during the year** went ahead as normal with members taking part in a wide range of National & County competitions from ten pin bowling, carpet bowls, netball, kwik cricket, pool, darts, stockjudging, public speaking, call my bluff, debating, situations vacant, member of the year to the Drama Competition which was held successfully in front of an audience at the Queens Hall Theatre, Hexham. The Northern Area of Young Farmers annual weekend of competitions took place at the end of February 2020 in Lancashire and we had members complete in 11 competitions held over the weekend. Our members won the Drama competition and the mens 5 a side football competitions and qualified for the National Federation of Young Farmers Clubs finals. Sadly due to Covid-19 restrictions neither of these National finals were able to take place during this competitions year. From March 2020 although activities were inevitably curtailed by the pandemic, we managed to adapt many competitions so they could be held virtually. Our annual County Rally competitions was successfully held virtually with members submitting photographs of their entries to be judged these included homemade items of metalwork, woodwork & cookery. Many members took part in the ‘Isolation Challenges’ a range of competitions set by our National Federation and judged by members of the public on social media platforms. **Training & Awareness:** Club office bearer training was provided to all club office bearers with additional support provided as necessary during the year. This ensured club chairs, secretaries and treasurers were given the tools to carry out their roles during the year. An evening entitled ‘Lets get down to Business’ was held in December 2019, with over 100 members attending with guest speakers providing advice on a range of subjects from pensions, buying a house & farm succession planning. In January 2020, our county was chosen to host an evening talk with representatives from Defra to talk about their proposed changes for farming once we leave the EU. From March 2020, during Covid-19 online meetings were held regularly to update and support club office bearers as Covid-19 restrictions changed and eventually began to ease. **Fundraising, Community and Charity Work:** Prior to Covid-19, the annual County Ball took place in November 2020, followed in December by the Christmas Party, these were both successful social events and fundraisers for the Federation. In January 2020 a ski trip took place with members heading to the slopes in Val Thorens. Clubs have been involved in community projects such as helping build a wildlife pond at a first school, erecting a Christmas tree in their community. During Covid-19 many members offered help in their local communities through delivering shopping & collecting prescriptions. Small fundraisers still took place, with one club holding a tractor run just prior to Covid and donating the proceeds to the NHS.
**TAR**
**December 2005**
4
## Achievements and performance
**Membership:** At the close of the membership year on 31[st] August 2020 the total number of members was 313. This is a 29% decrease on the previous membership year and can be attributed to the stopping of physical meetings and activities due to the Covid-19 Pandemic. Covid-19 prevented many events taking place face to face, however the Federation did manage to run a good programme of activities online. Financially, the Federation has had a stable year with the profit and loss account for the year ended 31[st] October 2020 showing a surplus. With most events cancelled due to Coronavirus, we managed to secure a grant from Northumberland County Council which helped to cover our running costs.
## **Financial review**
The Trustees have a reasonable expectation that the charity has **Brief statement of the** adequate resources to continue in operational existence for the **charity’s policy on reserves** foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Despite Coronavirus, the funds of the charity have remained healthy. The charity is aware of its responsibilities and so ensures there are sufficient reserves carried forward in unrestricted funds to meet the running costs of the charity and any unforeseen expenditure that may occur.
The aims for this coming year will be focused on re-building our Federation following the Covid-19 pandemic. Reconnecting with our members and being able to run events and competitions will be of great importance. Our work will continue around giving our members the opportunity to undertake training, develop skills, take responsibility and make life long friends.
**TAR**
**December 2005**
5
**Details of any funds materially** N/A **in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- The charity’s principal sources of funds (including any fundraising).
- How expenditure has supported the key objectives of the charity.
- Investment policy and objectives including any ethical investment policy adopted.
## **Other optional information**
## **Declaration**
**The trustees declare that they have approved the trustees’ report above.**
## **Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s) Position (eg secretary, chair, etc)**
**Date**
**TAR**
**December 2005**
6
|**THE NORTHUMBERLAND COUNTY FEDERATION**
**OF YOUNG FARMERS CLUBS**|**THE NORTHUMBERLAND COUNTY FEDERATION**
**OF YOUNG FARMERS CLUBS**|**THE NORTHUMBERLAND COUNTY FEDERATION**
**OF YOUNG FARMERS CLUBS**|Charity No
(ifany)|522171||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period start date|**01/11/2019**|**To**|Period end
date|**31/10/2020**||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
S07
**Resources expended (Note 5)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||32,049|-|-|32,049|29,572|
||3,904|-|-|3,904|19,224|
||-|-|-|-|9,821|
||-|-||-|630|
||35,953|-|-|35,953|59,247|
|||||||
||18,510|150|-|18,660|28,318|
||12,590|280|-|12,870|23,203|
||850|-|-|850|850|
||31,950|430|-|32,380|52,371|
|||||||
||4,003|430
-|-|3,573|6,876|
||-|-|-|-|-|
||4,003|430
-|-|3,573|6,876|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||4,003|430
-|-|3,573|6,876|
|||||||
||48,773|90,608|-|139,381|132,505|
||52,777|90,178|-|142,955|139,381|
1
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 10)**
**Debtors (Note 11)**
**Cash at bank and in hand (Note 13)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Restricted income funds (Note 14)**
**Unrestricted funds**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B02
B05
B06
B07
B09
B10
B11
B12
B13
B14
B15
B16
B18
B19
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||1,231|-|-|1,231|-|
|||1,231|-|-|1,231|-|
||||||||
|||100|-|-|100|100|
|||10,290|-|-|10,290|22,294|
|||42,759|90,178|-|132,937|118,590|
|||53,149|90,178|-|143,327|140,984|
||||||||
|||1,603|-|-|1,603|1,603|
||||||||
|||51,546|90,178|-|141,724|139,381|
||||||||
|||52,777|90,178|**-**|142,955|139,381|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||52,777|90,178|-|142,955|139,381|
||||||||
||||90,178||90,178|90,608|
|||52,777|||52,777|48,773|
|||52,777|90,178|-|142,955|139,381|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|**_N/A_**
|
|---|---|
||**_N/A_**|
||
**_N/A_**|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|N/A|
|**_(ii) the reasons_**
**_provides more_**
**_and_**|**_why appl_**
**_reliable a_**|**_ying the new accounting policy_**
**_nd more relevant information;_**|N/A|
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|N/A|
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*|✓|* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|N/A|
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|N/A|
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|N/A|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ✓ * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|N/A|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|N/A|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|N/A|
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to the
grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||||✓|
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
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N/a|||
||||✓|
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N/a|||
||||✓|
||Yes
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N/a|||
||||✓|
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N/a|||
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N/a|||
||||✓|
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N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
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N/a|||
||||✓|
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||||✓|
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||||✓|
||Yes
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N/a|||
||||✓|
||Yes
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N/a|||
||✓|||
||Yes
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N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
4
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
These are capitalised if they can be used for more than one year.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
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No
N/a|||
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N/a|||
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No
N/a|||
||✓|||
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No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
5
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,300- - 1,3007,274
General grants provided by government/other
charities
10,000- -10,000
-
Membership subscriptions and sponsorships
which are in substance donations
20,749- - 20,74922,298
**Total** 32,049 - - 32,049 29,572
**Charitable**
**activities:**
Entertainments and competitions
3,904 - -3,904 19,224
**Total** 3,904 - -3,904 19,224
County show
- - - -9,790
Stationery/supplies sales
- - - -31
**Total**
- - - -9,821
Interestincome
- - - -630
**Total**
- - - -630
35,953- -35,953 59,247
**TOTAL INCOME**
**Other trading**
**activities:**
**Income from**
**investments:**
**Analysis**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|1,300|-|-|1,300|7,274|
||General grants provided by government/other
charities|
10,000|-|-|10,000|-|
||Membership subscriptions and sponsorships
which are in substance donations|20,749|-|-|20,749|22,298|
||**Total**|32,049|-|-|32,049|29,572|
||||||||
||Entertainments and competitions|3,904|-|-|3,904|19,224|
||**Total**|3,904|-|-|3,904|19,224|
||||||||
||County show
|-|-|-|-|9,790|
||Stationery/supplies sales|-|-|-|-|31|
||**Total**|-|-|-|-|9,821|
||||||||
||Interestincome|-|-|-|-|630|
||**Total**|-|-|-|-|630|
||||||||
|||35,953|-|-|35,953|59,247|
7
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Coronavirus Grant|10,000|-|
||**Total**|10,000|-|
|||||
|||||
|||||
|||||
8
## **Section C Notes to the accounts (cont)**
## **Note 5 Analysis of expenditure**
|**Expenditure on**
**raising funds:**
Supplies
Countyshow
**TOTAL EXPENDITURE**
**Total other expenditure**
**Total expenditure on charitable**
**activities**
**Other**
National levies
**Total expenditure on raising funds**
Salaries and fieldworker costs
General running costs and
administration
Accountancy
**Expenditure on**
**charitable**
**activities**
Entertainments and competitions
Insurance
Depreciation
Salaries and wages
**Analysis**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Salaries and wages|5,514|-|-|5,514|10,199|
||National levies|10,069|150|-|10,219|10,271|
||Supplies
Countyshow|2,927|-|-|2,927|3,420|
|||-|-|-|-|4,428|
||**Total expenditure on raising funds**|18,510|150|
-|18,660|28,318|
||||||||
||Entertainments and competitions|1,296|280|-|1,576|12,489|
||Salaries and fieldworker costs|721|-|-|721|1,706|
||General running costs and
administration|7,290|-|-|7,290|5,718|
||Insurance|2,867|-|-|2,867|3,290|
||Depreciation|416|-|-|416|-|
||**Total expenditure on charitable**
**activities**|12,590|280|-|12,870|23,203|
||||||||
||Accountancy|850|-|-|850|850|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|850|-|-|850|850|
||||||||
|||31,950|430|-|32,380|52,371|
9
## **Section C Notes to the accounts**
## **Note 6 Details of certain items of expenditure**
## **6.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
## **Independent examiner’s fees**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|0|0|
10
**Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
**Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits**
|**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||6,182|11,905|
||-|-|
||53|-|
||-|-|
||6,235|11,905|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**|0|
|**£70,000 to £79,999**|0|
|**£80,000 to £89,999**|0|
|**£90,000 to £99,999**|0|
|**£100,000 to £109,999**|0|
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|0.5|0.5|
|**Charitable Activities**|0.5|0.5|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|1|1|
11
**Section C Notes to the accounts (cont)**
**Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**8.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in £53 the SOFA as an expense Please explain the basis for allocating Allocated in raising funds expenditure the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
12
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**9.3 Net book value**
**9.2 Depreciation and**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|6,172|6,172||
||-|-|-|1,647|1,647||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|7,819|7,819||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||25% RB|||
||- - - 6,172 6,172
- - - - -
- - - 416 416
- - - - -
- - - - -
- - - 6,588 6,588
- - - - -
- - - 1,231 1,231||||||
||-|-|-|-|-||
||-|-|-|1,231|1,231||
13
## **Section C Notes to the accounts (cont)**
## **Note 10 Stocks**
_**Please complete this note if the charity holds any stock items**_
**10.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||
|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|
||**For resale**|
||**£**|
|||
||100|
||-|
||-|
||-|
||**100**|
|||
14
|**Section C Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**11.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Total**
**Note 11 Debtors and prepayments**|||
||**This year**
**£**|**Last year**
**£**|
||-|10,493|
||10,290|11,801|
||10,290|22,294|
15
## **Section C Notes to the accounts (cont)**
## **Note 12 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **12.1 Analysis of creditors**
|**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||1,603|1,603|-|-|
||-|-|-|-|
||1,603|1,603|-|-|
16
**Section C Notes to the accounts (cont)**
**Note 13 Cash at bank and in hand**
**Cash at bank and on hand Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|132,937|118,590|
|132,937|118,590|
17
## **Section C Notes to the accounts (cont)**
## **Note 14 Charity funds**
## **14.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Unrestricted Funds|U||48,774|35,953|-31,950|-|-|52,777|
|Huntley Dunn Overseas|R|Members overseas travel|3,627|-|-|-|-|3,627|
|Office & Emergency Fund|R|Office and emergency costs|76,275|-|-150|-|-|76,125|
|Fenwick Jackson|R|Legacy|675|-|-|-|-|675|
|Club Development Fund|R|New or reviving clubs start up costs|2,811|-|-|-|-|2,811|
|Irene Fund|R|Clubs office bearers training|5,470|-|-135|-|-|5,335|
|National Competition Travel|R|Members travel to national competitions|1,163|-|-145|-|-|1,018|
|Northern Area Travel|R|Members travel|587|-|-|-|-|587|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||139,381|35,953|- 32,380|-|-|142,955|
18
**Section C Notes to the accounts (cont)**
**Note 14 Charity funds (cont)**
## **14.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|UnrestrictedFunds|U||33,246|57,501|-50,781|8,807|-|48,774|
|HuntleyDunnOverseas|R|Members overseas travel|3,627|-|-|-|-|3,627|
|Office & Emergency Fund|R|Office and emergency costs|76,614|-|-339|-|-|76,275|
|FieldDay &RallyFunds|R|Discretionofexecutive committee|8,807|||-8,807||-|
|FenwickJackson|R|Legacy|675|-|-|-|-|675|
|ClubDevelopmentFund|R|Newor reviving clubs start up costs|2,811|-|-|-|-|2,811|
|IreneFund|R|Clubs office bearers training|4,975|1,746|- 1,251|-|-|5,470|
|National Competition Travel|R|Members travel to national competitions|1,163|-|-|-|-|1,163|
|Northern AreaTravel|R|Members travel|587|-|-|-|-|587|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||132,505
|59,247|- 52,371|-|-|139,381|
19
**Section C Notes to the accounts (cont)**
## **Note 15 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **15.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**This year**||||**Last year**|
|||**Remuneration**|**Pension**
**contribution**
|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
|**Other**|
**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **15.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **15.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
20
**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG
FARMERS CLUBS|Charity Name
THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG
FARMERS CLUBS|Charity Name
THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG
FARMERS CLUBS|
|---|---|---|---|
|||||
||31 OCTOBER 2020|**Charity no**
**(if any)**|522171|
|||||
||1-20
(remember to include the page numbers of additional sheets)|||
**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 43 of the 1993 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act, and
- to state whether particular matters have come to my attention.
- **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
- **Independent** In connection with my examination, no matter has come to my attention
- **examiner's statement** (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 41 of the 1993 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act
- have not been met ; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Date: Name:** KEN ORD **Relevant professional** FCCA **qualification(s) or body (if any):**
1
**IER**
**April 2009**
**Address:** TEDCASTLE FARM, HAYDON BRIDGE, HEXHAM, NORTHUMBERLAND, NE47 6DB
## **Section B Disclosure**
Only complete if the examiner needs to highlight material problems.
2
**IER**
**April 2009**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**IER**
**April 2009**