2022-10-31-accounts - The Northumberland County Federation Of Young Farmers Club

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Trustees’ Annual Report for the period

From 1[st] November 2021 Period start date To 31[st] October 2022 Period end date

Charity name: THE NORTHUMBERLAND FEDERATION OF YOUNG FARMERS CLUBS

Charity registration number: 522171

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	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 of the public to provide, and promote the provision of facilities for recreation and other leisure time occupations, being 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.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Led by young people, for young people, the Northumberland Federation of Young Farmers Clubs provides anyone aged 10 to 28 with a unique opportunity to develop skills, work with their local communities, undertake charitable work, travel abroad, take part in a varied competitions programme and enjoy a dynamic social life. We work with these rural young people to help them realise their full potential so they can become active and valuable members of their local community.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees confirm that they have had due regard to the Charity Commission guidance and are clear that the County meets high standards of benefit to members of the public.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making

Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Our events throughout the year have continued to achieve our charitable objectives, these included: Competitions: The competitions programme was back to normal with a full programme of County, Northern Area and National competitions all taking place in person following 2 years of adaptation to the rules during the Covid Pandemic. Members were successful in reaching the National finals of the following competitions Performing Arts (Pantomime), Sheep Shearing, Junior & Senior Dairy Stockjudging, Junior & Senior Clay Pigeon Shooting, County Choir, Dodgeball and Senior Floral Art. Our County Rally was incredibly successful and well attended, and the first in person Rally for 2 years having been held online during the Pandemic. The day was well supported with a high standard of entries in over 70 competitions ranging from crafts, cookery, sports, machinery handling, stockjudging, singing/dancing. it was fantastic seeing members showcasing their skills and a brilliant opportunity to engage with the general public to show the best of the Young Farmers. 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. Fundraising, Community and Charity Work: Members have continued to work within their community with Clubs helping at many local agricultural shows assisting with car parking, helping with judging and stewarding. This included the Northumberland County Show where members helped steward in the cattle section. The Federation also had a trade stand which members staffed all day promoting the work and raising awareness of the organisation to the general public. Members also ran one of the show bars raising money for the Federation. In collaboration with the National Farmers Union (NFU) a Well Being Night was held with members and supporters taking part in a quiz and having a general social get together. In July also with the NFU a Farm Safety night was held with practical demonstrations with farm machinery . Donations from food and drink amounted to £160 which was donated to the Farm Safety Foundation. Members attended a presentation evening with the High Sheriff of Northumberland, we were delightened to receive an award in recognition of our contribution towards work in the Community along with a grant of £1500 to continue our work with young people. Membership: At the close of the membership year on 31[st] August 2022 the total number of members was 499. This is an increase of 169 members on the previous year. Membership numbers are now back to pre covid numbers.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41

Investment performance Para 1.41 against objectives Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Federation is in a strong financial position despite the financial difficulties caused by the Covid pandemic. The charity operates from membership subscriptions and annual fundraising activities to meet it’s budgeted expenses. The charity made a loss on the year of £3,944. The loss is attributed to the cancellation of the fundraising Christmas Party in December 2022 due to rising Covid cases and the annual County Ball which was budgeted to be held in October but was held in November due to venue availability. The profits from this will fall into the next financial year. The charity also faced increased operating costs with consumables to run events, venue hire all increasing in cost.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Federation holds approximately one years running costs in reserves as advised by the charity commission
Amount of reserves held	Para 1.22	n/a
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any social investment policy Para 1.46 adopted A description of the principal Para 1.46 risks facing the charity Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are appointed by the Executive Committee and in line with our safe recruitment policy.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name	Northumberland County Federation of Young Farmers Clubs
Other name the charity uses	Northumberland Young Farmers
Registered charity number	522171
Charity’s principal address	Oak 3 Dissington Hall Enterprise Hub Dalton Newcastle upon Tyne Northumberland, NE18 0AD

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (ifany)
L LITTLE	EX COUNTY CHAIR	EXECUTIVE COMMITTEE
R MAITLAND	EX COUNTY CHAIR	EXECUTIVE COMMITTEE
D ROBSON	COUNTY CHAIR	EXECUTIVE COMMITTEE
E DUNGAIT		EXECUTIVE COMMITTEE

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

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	01/11/2021	To	Period end date	31/10/2022

Section A Statement of financial activities

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
16,599	-	-	16,599	15,722
14,198	750	-	14,948	-
8,848	-	-	8,848	3,667
64	-		64	-
39,709	750	-	40,459	19,389

23,319	264	-	23,583	13,779
19,030	940	-	19,970	14,266
850	-	-	850	850
43,199	1,204	-	44,403	28,895

3,490 -	454 -	-	3,944 -	9,506 -
-	-	-	-	-
3,490 -	454 -	-	3,944 -	9,506 -
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
3,490 -	454 -	-	3,944 -	9,506 -

42,141	91,308	-	133,449	142,955
38,651	90,854	-	129,505	133,449

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds Endowment funds Total this year 01/11/2021 £ £ F02 F03 F04	Restricted income funds Endowment funds Total this year 01/11/2021 £ £ F02 F03 F04	Restricted income funds Endowment funds Total this year 01/11/2021 £ £ F02 F03 F04	Total last year 31/10/2022 F05
694	-	-	694	926
694	-	-	694	926

100	-	-	100	100
3,449	-	-	3,449	2,084
36,570	90,854	-	127,424	132,086
40,119	90,854	-	130,973	134,270

2,162	-	-	2,162	1,747

37,957	90,854	-	128,811	132,523

38,651	90,854	-	129,505	133,449

-	-	-	-	-
-	-	-	-	-

38,651	90,854	-	129,505	133,449

	90,854		90,854	91,308
38,651			38,651	42,141
38,651	90,854	-	129,505	133,449

Signature		Print Name		Date of approval dd/mm/yyyy

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 r* *and*	*why appl* *eliable an*	*ying the new accounting policy* *d more relevant information;*	N/A
*(iii) the amount* *in the current p* *the aggregate a* *periods before t*	*of the ad* *eriod, eac* *mount of* *hose pre*	*justment 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 accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	✓	* -Tick as appropriate	* -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 No *Please disclose*	✓	* -Tick as appropriate	* -Tick as appropriate

	:
*(i) the nature of*	*the prior*	*period error;*	N/A
*(ii) for each prio* *amount of the c* *affected; and*	*r period* *orrection*	*presented in the accounts, the* *for each account line item*	N/A
*(iii) the amount* *earliest prior pe*	*of the co* *riod pres*	*rrection at the beginning of the* *ented in the accounts.*	N/A

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.1 INCOME

31/10/2022

Note 2 Accounting policies 2.1 INCOME	31/10/2022	31/10/2022	31/10/2022
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.	Yes No N/a
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. 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. 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 3904
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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 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
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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 6,750- -6,750 5,706 General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations 9,849- -9,849 10,016 Total 16,599 - - 16,599 15,722 Charitable activities: Entertainments and competitions 14,198 750 -14,948- Total 14,198 750 -14,948- County show 8,573- -8,573- Stationery/supplies sales 275- -275 3,667 Total 8,848 - -8,848 3,667 Interest income 64- -64- Total 64 - -64- 39,709 750 -40,459 19,389 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	6,750	-	-	6,750	5,706
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	9,849	-	-	9,849	10,016
	Total	16,599	-	-	16,599	15,722

	Entertainments and competitions	14,198	750	-	14,948	-
	Total	14,198	750	-	14,948	-

	County show	8,573	-	-	8,573	-
	Stationery/supplies sales	275	-	-	275	3,667
	Total	8,848	-	-	8,848	3,667

	Interest income	64	-	-	64	-
	Total	64	-	-	64	-

		39,709	750	-	40,459	19,389

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description	This year Last year £ £	This year Last year £ £
Coronavirus Grant	-	-
Total	-	-

Section C Notes to the accounts (cont)

Note 5 Analysis of expenditure

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	8,658	-	-	8,658	1,430
National levies	4,861	264	-	5,125	7,237
Supplies Countyshow	3,229	-	-	3,229	5,112
	6,571	-	-	6,571	-
Total expenditure on raising funds	23,319	264	-	23,583	13,779

Entertainments and competitions	9,873	940	-	10,813	2,443
Salaries and fieldworker costs	578	-	-	578	2,371
General running costs and administration	6,462	-	-	6,462	6,893
Insurance	1,885	-	-	1,885	2,254
Depreciation	232	-	-	232	305
Total expenditure on charitable activities	19,030	940	-	19,970	14,266

Accountancy	850	-	-	850	850
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	850	-	-	850	850

	43,199	1,204	-	44,403	28,895

31/10/2022

Section C Notes to the accounts

01/11/2021 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

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 Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	9,236	3,801
	-	-
	-	-
	-	-
	9,236	3,801

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

	This year Number	Last year Number
Fundraising	0.5	0.5
Charitable Activities	0.5	0.5
Governance	-	-
Other	-	-
Total	1	1

31/10/2022

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 £75 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.

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

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £	Total £
-	-	-	7,819	7,819
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	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
- - - 6,893 6,893 - - - - - - - - 232 232 - - - - - - - - - - - - - 7,125 7,125 - - - 926 926 - - - 694 694
-	-	-	926	926
-	-	-	694	694

31/10/2022

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

31/10/2022

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

11.1 Analysis of debtors Trade debtors Prepayments and accrued income Total

This year £	Last year £
520	300
2,929	1,784
3,449	2,084

31/10/2022

Section C Notes to the accounts (cont)

Note 12 Creditors and accruals

01/11/2021

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

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 £
-	-	-	-
2,162	1,747	-	-
-	-	-	-
2,162	1,747	-	-

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 £
127,424	132,086
127,424	132,086

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		42,141	39,709	-43,199	-	-	38,651
HuntleyDunnOverseas	R	Members overseas travel	3,627	-	-	-	-	3,627
Office &EmergencyFund	R	Office and emergency costs	76,125	-	- 264	-	-	75,861
FenwickJackson	R	Legacy	675	-	-	-	-	675
ClubDevelopmentFund	R	Newor reviving clubs start up costs	2,811	-	-	-	-	2,811
Irene Fund	R	Clubs office bearers training	5,060	750	-850	-	-	4,960
NationalCompetition Travel	R	Members traveltonationalcompetitions	1,018	-	-90	-	-	928
Northern AreaTravel	R	Members travel	587	-	-	-	-	587
Northern AreaWeekend2021	R		1,405	-	-	-	-	1,405
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			133,449	40,459	- 44,403	-	-	129,505

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

* 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 £
Unrestricted Funds	U		52,777	16,169	-26,805	-	-	42,142
Huntley Dunn Overseas	R	Members overseas travel	3,627	-	-	-	-	3,627
Office & Emergency Fund	R	Office and emergency costs	76,125	-	-	-	-	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	5,335	-	-275	-	-	5,060
National Competition Travel	R	Members travel to national competitions	1,018	-	-	-	-	1,018
Northern Area Travel	R	Members travel	587	-	-	-	-	587
Northern Area Weekend 2021	R		-	3,220	-1,815	-	-	1,405
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			142,955	19,389	- 28,895	-	-	133,449

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)

TRUE

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.

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				0
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	0
£	£		£	£


				18660
				12870
850

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)						*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.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG members of FARMERS CLUBS On accounts for the year 31 OCTOBER 2022 Charity no 522171 ended (if any) Set out on pages 1-19

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .

Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect,:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

Please delete the words in the brackets if they do not apply.

Signed: Date: Name: KENNETH ORD FCCA Relevant professional qualification(s) or body (if any): Address: TEDCASTLE FARM, HAYDON BRIDGE, HEXHAM,

October 2018

IER

NORTHUMBERLAND, NE47 6DB

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here details of any items that the examiner wishes to disclose .

October 2018

IER