2024-08-31-accounts - The Northumberland County Federation Of Young Farmers Club

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Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod	Trustees' Annual Report for theperiod
From	Period start date			To	Period end date
	1	Nov	2023		31	August	2024

From

Section A Reference and administration details

Charity name The Northumberland Federation of Young Farmers Clubs

Other names charity is known by Registered charity number (if any) 522171 Charity's principal address Dissington Hall Enterprise Hub

Northumberland YFC

Dalton

Newcastle Upon Tyne

Postcode NE18 0AD

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)
1	Leanne Little
2	David Robson
3	Rebecca Maitland
4	Edward Dungait
5
6
7
8
9
10

Dates acted if not for whole Name of person (or body) entitled year to appoint trustee (if any)

Names of the trustees for the charity, if any, (for example, any custodian (holding) trustees)

Name Dates acted if not for whole year
1 2 3
4

Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information) None. ~~oe~~ TAR 1

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Constitution. (eg. trust deed, constitution) How the charity is constituted Unincorporated Association.

(eg. trust, association, company)

Trustees are proposed annually by the young farmers’ clubs within the county federation.

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;

Annually, new trustees are supported and inducted by the outgoing trustees via a handover process concerning the affairs of the charity. There is a committee of supporters that assist the Trustees and provide advice support and continuity for the charity.

Trustees are encouraged to participate in development opportunities provided by the Northumberland Federation of Young Farmers Clubs. The templates and resources for this are provided by the National Federation of Young Farmers’ Clubs and additional information is provided by the county federation of YFCs. The charity is affiliated the National Federation of Young Famers Clubs. Together these form a network of clubs throughout England and Wales for young people aged 10 to 28 years.

trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

The objects of the charity are:

To advance the education of young members of the public at large in agriculture, home crafts, country life and related subjects; and

Summary of the objects of the charity set out in its governing document

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.

TAR

The Trustees confirm that they have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake and are clear that the County meets high standards of benefit to members of the public.

The YFC clubs that form the Northumberland Federation of Young Farmers Clubs recruit members from a significant section of the community at large. Everyone aged 10 to 28 year can be a member of a Young Farmers’ Club and can participate in activities and discussions that increase their knowledge of agriculture, crafts rural affairs and country life. The county federation actively encourages YFCs in the county to recruit members.

Summary of the main agriculture, crafts rural affairs and country life. The county federation actively activities undertaken for the encourages YFCs in the county to recruit members. public benefit in relation to The activities also contribute to and create leisure activities for members and these objects (include within on occasion for the rural community in which the charity operates. The this section the statutory community around the charity benefits from our members being active citizens declaration that trustees have that contribute to the rural community. had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

Each club within the county federation is run by volunteers who then sit on the county executive committee, a smaller number of volunteers sit on the finance and management committee, staffing committee and safeguarding committee. In total over 100 volunteers help to run the charity on a weekly basis.

You may choose to include further statements, where relevant, about:

Each club plans and executes their own programme of events and include the county organised competitions which then feed through to the next round at either Northern Area or direct to National competitions.

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

TAR

Section D Achievements and performance

The year 2023 to 2024 started with the Clubs compete in sports – Kwik cricket, Summary of the main volleyball and disco dancing. In February we held the speaking competitions – achievements of the charity Junior Public Speaking, Intermediate Brainstrust, Situations Vacant, MACE during the year Debating and Reading. The county Drama competition took place and entertained the audience at the Queens Hall Theatre in Hexham. The Northern Area of Young Farmers annual weekend of competitions saw members compete in 11 competitions. Our members qualified for the finals of the Drama competition and Street Dance for the National Federation of Young Farmers Clubs finals later in the year. June 2024 was our County Rally with all the members taking part in a wide variety of competitions and the winners representing the County at the Northern Area Field Day hosted Durham YFC or going direct to National finals weekend in early July. The County Rally was hosted by one of the smaller clubs in the county and the team work of the current, past members, parents and friends of the club was evident in a well run and organised event. In the Autumn the federation partnered up with the NFU North East, Northumbria Police, Fire Service and security companies to provide a Crime Prevention Workshop at Hexham Auction Mart. The county competitions calendar came to an end in September with the Quoits competitions. The final National competitions was also held this month and three members took part in the Floral Art at Malvern Show, two had never been before. In October the new voluntary office bearers attended a training evening in a local Village Hall. They learnt about event budgeting, safeguarding, club programme building, social media and advertising. The new office bearers also met other members from around the county where life long friendships are formed. The County Rally managed to donate a large sum to County. At the County Show the Stockman’s Bar run by the federation was another successful fundraiser. Throughout the year Clubs have continued their Charity work either by holding Charity auctions or doing things ‘in kind’ for their local communities. A total of over £33,500 was raised and donated by members. We ended the year with a membership of 609 which is fantastic and will enable us to have two teams going forward to the next rounds of the competitions.

Section E Financial review

The charity’s policy on reserves is to generate and maintain a reserve which will Brief statement of the allow sufficient funds to: charity’s policy on reserves ➢ maintain the financial viability of the Charity in the event of unforeseen and/or unavoidable circumstance that brings a short-term fall in its income; ➢ to permit the Charity, in the interests of meeting its charitable objectives, to from time to time establish a new and innovative project on a project

TAR

basis to demonstrate the feasibility of such activities as a test to maintaining such projects on an on-going basis.

For these purposes the Charity will endeavour to maintain reserves carried forward in unrestricted funds to meet the running cost of the charity and any unforeseen expenditure that may occur.

Details of any funds materially in deficit

The charity has no funds which are materially 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.

Section F Other optional information

Section G 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) David Robson

Position (eg Secretary, Chair, Trustee etc)

Date 01.11.24

TAR

Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	Charity No (if any) 522171 Period start date 01/11/2023 To Period end date 31/08/2024 THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS Annual accounts for theperiod —~~———————— ~~ FOR ENGLAND AND WALES	~~ae~~
Section A Statement of financial activities	Section A Statement of financial activities
Recommended categories by activity		Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year funds
			£	£	£	£	£
Incoming resources (Note 3)			F01	F02	F03	F04	F05
Income and endowments from:
Donations and legacies		S01	31,406	5,863	-	37,269	35,088
Charitable activities		S02	54,747	-	-	54,747	17,608
Other trading activities		S03	11,440	-	-	11,440	20,433
Investments		S04	553	-		553	211
*Total*		S07	98,146	5,863	-	104,009	73,340
Resources expended (Note 5)
Expenditure on:
Raising funds		S08	31,538	150	-	31,688	39,376
Charitable activities		S09	52,982	1,543	-	54,525	32,348
Other		S11	1,000	-	-	1,000	1,000
*Total*		S12	85,520	1,693	-	87,213	72,724

Net income/(expenditure) before investment	Net income/(expenditure) before investment
gains/(losses)		S13	12,626	4,170	-	16,796	616
Net gains/(losses) on investments		S14	-	-	-	-	-
Net income/(expenditure)		S15	12,626	4,170	-	16,796	616
Extraordinary items		S16	-	-	-	-	-
Transfers between funds		S17	-	-	-	-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18	-	-	-	-	-
Other gains/(losses)		S19	-	-	-	-	-
*Net movement in funds*		S20	12,626	4,170	-	16,796	616
*Reconciliation of funds:*
Total funds brought forward		S21	40,749	89,372	-	130,121	129,505
*Total funds carried forward*		S22	53,375	93,542	-	146,917	130,121

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds Endowment funds 01/11/2023 £ F02 F03	Restricted income funds Endowment funds 01/11/2023 £ F02 F03	Total this year £ F04	Total last year 31/08/2024 F05
2,905	-	-	2,905	520
2,905	-	-	2,905	520

831	-	-	831	1,392
504	-	-	504	51,374
52,788	93,542	-	146,330	124,948
54,123	93,542	-	147,665	177,714

3,653	-	-	3,653	48,113

50,470	93,542	-	144,012	129,601

53,375	93,542	-	146,917	130,121

-	-	-	-	-
-	-	-	-	-

53,375	93,542	-	146,917	130,121

	93,542		93,542	89,372
53,375			53,375	40,749
53,375	93,542	-	146,917	130,121

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* *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

Section C Notes to the accounts (cont)

Section C Notes to the accounts	(cont)	(cont)	(cont)
Note 2 Accounting policies 2.1 INCOME	31/08/2024 Yes No N/a
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 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.
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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. 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. 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 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. 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 andgifts 5,798 5,863- 11,661 12,385 General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations 25,608- - 25,60822,703 Total 31,406 5,863 - 37,269 35,088 Charitable activities: Entertainments and competitions 54,747 - -54,747 17,608 Total 54,747 - -54,747 17,608 County show 10,260- -10,260 10,571 Stationery/supplies sales 1,180- - 1,180 9,862 Total 11,440 - - 11,44020,433 Interest income 553- -553211 Total 553 - -553211 98,146 5,863 - 104,009 73,340 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 andgifts	5,798	5,863	-	11,661	12,385
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	25,608	-	-	25,608	22,703
	Total	31,406	5,863	-	37,269	35,088

	Entertainments and competitions	54,747	-	-	54,747	17,608
	Total	54,747	-	-	54,747	17,608

	County show	10,260	-	-	10,260	10,571
	Stationery/supplies sales	1,180	-	-	1,180	9,862
	Total	11,440	-	-	11,440	20,433

	Interest income	553	-	-	553	211
	Total	553	-	-	553	211

		98,146	5,863	-	104,009	73,340

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description	This year Last year £ £	This year Last year £ £
	-	-
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	10,144	-	-	10,144	11,002
National levies	12,520	150	-	12,670	13,292
Supplies Countyshow	2,631	-	-	2,631	11,185
	6,243	-	-	6,243	3,897
Total expenditure on raising funds	31,538	150	-	31,688	39,376

Entertainments and competitions	40,263	1,543	-	41,806	16,903
Salaries and fieldworker costs	2,652	-	-	2,652	3,297
General running costs and administration	6,307	-	-	6,307	8,639
Insurance	3,222	-	-	3,222	3,335
Depreciation	538	-	-	538	174
Total expenditure on charitable activities	52,982	1,543	-	54,525	32,348

Accountancy	1,000	-	-	1,000	1,000
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	1,000	-	-	1,000	1,000

	85,520	1,693	-	87,213	72,724

31/08/2024

Section C Notes to the accounts

01/11/2023

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 Pension costs (defined contribution scheme) Other employee benefits

Total staff costs	This year £	Last year £
	12,796	14,299
	-	-
	-	-
	-	-
	12,796	14,299

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

31/08/2024

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.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	£173
	Allocated in raising funds expenditure

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 £
-	-	-	1,833	1,833
-	-	-	2,923	2,923
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	4,756	4,756
SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
			25% RB
- - - 1,313 1,313 - - - - - - - - 538 538 - - - - - - - - - - - - - 1,851 1,851 - - - 520 520 - - - 2,905 2,905
-	-	-	520	520
-	-	-	2,905	2,905

31/08/2024

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
	£

	1,392
	731
	- 1,292
	-
	831

31/08/2024

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 £
	292	300
	212	51,074
	504	51,374

31/08/2024

Section C Notes to the accounts (cont)

Note 12 Creditors and accruals

01/11/2023

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 £
-	-	-	-
3,653	48,113	-	-
-	-	-	-
3,653	48,113	-	-

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 £
146,330	124,948
146,330	124,948

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		40,749	98,146	-85,520	-	-	53,375
Huntley Dunn Overseas	R	Members overseas travel	2,627	-	-	-	-	2,627
Office & Emergency Fund	R	Office and emergency costs	75,711	-	-150	-	-	75,561
Fenwick Jackson	R	Legacy	675	5,260	-	-	-	5,935
Club Development Fund	R	New or reviving clubs start up costs	2,811	-	-	-	-	2,811
Irene Fund	R	Clubs office bearers training	4,840	-	-224	-	-	4,616
National Competition Travel	R	Members travel to national competitions	716	603	-1,319	-	-	-
Northern Area Travel	R	Members travel	587	-	-	-	-	587
Northern Area Weekend 2021	R		1,405	-	-	-	-	1,405
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			130,121	104,009	- 87,213	-	-	146,917

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 £
UnrestrictedFunds	U		38,651	72,617	- 70,519	-	-	40,749
HuntleyDunnOverseas	R	Members overseas travel	3,627	-	- 1,000	-	-	2,627
Office &EmergencyFund	R	Office and emergency costs	75,861	-	- 150	-	-	75,711
FenwickJackson	R	Legacy	675	-	-	-	-	675
ClubDevelopmentFund	R	Newor reviving clubs start up costs	2,811	-	-	-	-	2,811
IreneFund	R	Clubs office bearers training	4,960	120	- 240	-	-	4,840
NationalCompetition Travel	R	Members traveltonationalcompetitions	928	603	-815	-	-	716
Northern AreaTravel	R	Members travel	587	-	-	-	-	587
Northern AreaWeekend2021	R		1,405	-	-	-	-	1,405
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			129,505	73,340	- 72,724	-	-	130,121

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)

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TRUE
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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
£	£		£	£

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*

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 AUGUST 2024 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: ~~PO [|~~ Name: KENNETH ORD ~~Pe~~ ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS 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