Charity No: 522171
## **THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **REPORT OF THE TRUSTEES AND ANNUAL ACCOUNTS**
**FOR THE YEAR ENDED 31 AUGUST 2025**
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **CONTENTS**
||Page|
|---|---|
|Trustees' Report|1|
|Independent Examiners' Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Accounts|6|
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025**
## **Charity's principal address**
Dissington Hall Enterprise Hub Dalton Newcastle upon Tyne NE18 0AD
## **Trustees**
Leanne Little - resigned 1/11/24 David Robson - resigned 1/11/24 Rebecca Maitland - resigned 1/11/24 Edward Dungait - resigned 1/11/24 Jessica Robinson - appointed 1/11/24 Freaya Marshall - appointed 1/11/24 Kate Grix - appointed 1/11/24 Bethany Marshall - appointed 1/11/24 Sam Richardson - appointed 1/11/24 David Harvey - appointed 1/11/24 Morven Illingworth - appointed 1/11/24 Amber Ford - appointed 1/11/24
## **Legal status & governance**
The federation is an unincorporated association. It is governed by its constitution. Trustees are proposed annually by the young farmers' clubs within the county federation.
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 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 to the National Federation of Young Farmers' Clubs. Together these form a network of clubs throughout England and Wales for young people aged 10 to 28 years.
## **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.
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 responsibilty so that they may grow to full maturity as individuals and members of the community.
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.
Page 1
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 AUGUST 2025**
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 years can be a member of the 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.
The activities also contribute to and create leisure activities for members and on occasion for the rural community in which the charity operates. The community around the charity benefits from our members being active citizens that contribute to the rural community.
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.
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.
## **Achievements and performance**
The year 2024 to 2025 started with the clubs competing in sports - football, netball and cheerleading. In October we held the speaking competitions - Junior Public Speaking, Intermediate Brainstrust, Situations Vacant, After Dinner Speaking and Reading. Some weeks prior to the competition we held a successful training evening when past members demonstrated the competitions to the current members. The county Performing Arts competiton took place and entertained the audience at the Queens Hall Theatre in Hexham. Two clubs took their panto to the next round, The Northern Area of Young Farmers annual weekend of competitions saw members compete in 11 competitions. Our members qualified for the finals of the Panto competition for the National Federation of Young Farmers Clubs finals later in the year and one of our clubs won which was fantastic.
June 2025 was our County Rally with all the members taking part in a wide variety of competions and the winners represented the county at the Northern Area Field Day hosted by Cumbria YFC or going direct to National finals weekend in early July. A full A team and part B team competed against the other counties. The County Rally was hosted by one of the smaller clubs in the northern part of the county and the teamwork of the current, past members, parents and friends of the club was evident in a well run and organised event. The host club won for the first time in their 80+ years.
Two teams travelled to the Great Yorkshire Show to compete in the National Dairy Stockjudging competition. All of the six members had never been to the competition before.
We held two evening meetings with our county sponsor entitled 'Farming Future - Succession and Careers', one in the north and the other in the south. The County Chair was invited to sit on the panel of a Future Farming event and at another event where the voice of the future farmers was sought.
The county competition calendar came to end in September with the Quoits competitions. The final national competitions were also held this month and four members took part in the floral art at Malvern Show, three 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, first aid and defibrillator training, club programme building, their hopes for the future of their club. 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 sucessful fundraiser.
Throughout the year clubs have continued their charity work either by holding charity auctions or doing things 'in kind' for their local communities.
We ended the year with a membership of 526.
## **Financial review**
The charity's policy on reserves is to generate and maintain a reserve which will allow sufficient funds to:
- 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 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.
The charity has no funds which are materially in deficit.
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees
Page 2
Date:
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 AUGUST 2025**
## **CHARITY NO: 522171**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31 August 2025 as set out on pages 1-12.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").
I report in respect of my examination of your charity's accounts as 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 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that, in any material respect:
- 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 the 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 proper understanding of the accounts to be reached.
Signed:
Date: 14/11/2025 Name: Cameron Bates
Relevant professional qualification or body: ACA (ICAEW)
Address: 12 Housesteads Mews Newcastle upon Tyne NE15 9BX
Page 3
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|Note
INCOMING RESOURCES
Donations and legacies
4
Charitable activities
4
Other trading activities
4
Investments
4
RESOURCES EXPENDED
Raising funds
5
Charitable activities
5
Other
5
Net income/(expenditure)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14|Unrestricted
Restricted
Funds
Funds
Total
Total
2025
2025
2025
2024
£
£
£
£
42,056
4,433
46,489
37,269
15,271
-
15,271
54,747
7,763
-
7,763
11,440
2,648
311
2,959
553|
|---|---|
||67,738
4,744
72,482
104,009|
||38,959
150
39,109
31,688
25,603
4,571
30,174
54,525
1,000
-
1,000
1,000|
||65,562
4,721
70,283
87,213|
||2,176
23
2,199
16,796
-
-
-
-|
||2,176
23
2,199
16,796
53,375
93,542
146,917
130,121|
||55,551
93,565
149,116
146,917|
CONTINUING OPERATIONS
All incoming resources and resources expended arise from continuing activities.
Page 4
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
**BALANCE SHEETAS AT 31 AUGUST 2025**
|Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Stocks
10
Debtors
11
Cash at bank and in hand
12
CREDITORS: Amounts falling due
within one year
13
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: Amounts falling due after more than one year
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS|Unrestricted
Restricted
Funds
Funds
Total
Total
2025
2025
2025
2024
£
£
£
£
2,309
-
2,309
2,905|
|---|---|
||291
-
291
831
5,000
-
5,000
504
50,814
93,565
144,379
146,330|
||56,105
93,565
149,670
147,665|
||2,863
-
2,863
3,653|
||55,551
93,565
149,116
146,917
-
-
-
-|
||55,551
93,565
149,116
146,917|
||55,551
-
55,551
53,375
-
93,565
93,565
93,542|
||55,551
93,565
149,116
146,917|
Approved by the Trustees and signed on their behalf by:
Signed:
Date:
Page 5
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
**NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
## 1 **BASIS OF PREPARATION**
## **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 notes to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) and with the Charities Act 2011.
## **Going concern**
The financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. The trustees have considered a period of 12 months from the balance sheet and consider no further disclosures relating to the charity's ability to continue as a going concern need to be made.
The Northumberland County Federation of Young Farmers Clubs meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are prepared in Sterling (£).
## 2 **ACCOUNTING POLICIES**
The charity has applied the following accounting policies:
## **Recognition of income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP.
Grants and donations are only included in the SOFA when the general income recognition criteria are met. The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that the transfer of economic benefit will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Page 6
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **ACCOUNTING POLICIES (continued)**
## **Tangible fixed assets**
Tangible fixed assets are capitalised if they can be used for more than one year. They are valued at cost, less any subsequent accumulated depreciation.
Depreciation is charged so as to write off the cost of assets, other than land and properties, over their estimated useful lives, as follows: Asset Class, depreciation rate and method Fixtures, fittings and equipment 25% on reducing balance
## **Stocks**
Stocks held for sale are measured at the lower lower of cost or net realisable value.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Debtors**
Trade debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discount due.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## 3 **TAXATION**
As a charity, The Northumberland Federation of Young Farmers Clubs is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or S256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charges have arisen on the charity.
Page 7
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
|4 **INCOME**
Donations and legacies:
Donations and gifts
Membership subscriptions and sponsorships
which are in substance donations
Charitable activities:
Entertainments and competitions
Other trading activities:
County show
Stationery/supplies sales
Income from investments:
Interest income|Unrestricted
Restricted
Funds
Funds
Total
Total
£
£
£
£
2025
2025
2025
2024
10,154
4,433
14,587
11,661
31,902
-
31,902
25,608|
|---|---|
||42,056
4,433
46,489
37,269|
||15,271
-
15,271
54,747|
||15,271
-
15,271
54,747|
||7,763
-
7,763
10,260
-
-
-
1,180|
||7,763
-
7,763
11,440|
||2,648
311
2,959
553|
||2,648
311
2,959
553|
Page 8
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
|5 **EXPENDITURE**
Expenditure on raising funds:
Salaries and wages
National levies
Supplies
County show
Expenditure on charitable activities:
Entertainments and competitions
Salaries and fieldworker costs
General running costs and administration
Insurance
Travel bursary
Depreciation
Other:
Accountancy|Unrestricted
Restricted
Funds
Funds
Total
Total
£
£
£
£
2025
2025
2025
2024
12,587
-
12,587
10,144
18,300
150
18,450
12,670
1,746
-
1,746
2,631
6,326
-
6,326
6,243|
|---|---|
||38,959
150
39,109
31,688|
||9,769
3,038
12,807
41,806
3,919
-
3,919
2,652
6,797
533
7,330
6,307
4,362
-
4,362
3,222
-
1,000
1,000
-
756
-
756
538|
||25,603
4,571
30,174
54,525|
||1,000
-
1,000
1,000|
||1,000
-
1,000
1,000|
Page 9
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
**NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
6 **FEES FOR EXAMINATION OF THE ACCOUNTS**
|**FEES FOR EXAMINATION OF THE ACCOUNTS**||
|---|---|
|Independent examiner's fees
**STAFF COSTS**
Salaries and wages
Social security costs
Pension costs (defined contributions scheme)|2025
2024
£
£
-
-
2025
2024
£
£
16,320
12,623
-
-
186
173|
||16,506
12,796|
## 7 **STAFF COSTS**
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
|**AVERAGE NUMBER OF EMPLOYEES**
Fundraising
Charitable activities|2025
2024
0.5
0.5
0.5
0.5|
|---|---|
||1
1|
## 8 **AVERAGE NUMBER OF EMPLOYEES**
## 9 **TANGIBLE FIXED ASSETS**
|Cost
At 1 September 2024
Additions
Disposals
At 31 August 2025
Depreciation
At 1 September 2024
Charge for year
On disposals
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 August 2024|Fixtures,
Fittings &
Equipment Total
£
£
4,756
4,756
160
160
-
-|
|---|---|
||4,916
4,916|
||1,851
1,851
756
756
-
-|
||2,607
2,607|
||2,309
2,309|
||2,905
2,905|
Page 10
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
## **NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025**
|10 **STOCK**
At 1 September 2024
Added in period
Expensed in period
At 31 August 2024
11 **DEBTORS AND PREPAYMENTS**
Trade debtors
Prepayments and accrued income
12 **CASH AT BANK AND IN HAND**
Cash at bank and on hand
13 **CREDITORS AND ACCRUALS**
Accruals and deferred income|£
2025
831
191
731
-|
|---|---|
||291|
||£
2025
5,000
-|
||5,000|
||£
2025
144,379|
||£
2025
2,863|
Page 11
**THE NORTHUMBERLAND COUNTY FEDERATION OF YOUNG FARMERS CLUBS**
**NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## 14 **CHARITY FUNDS**
**Details of material funds held and movements during the current reporting period**
|At
Restriced Funds:
Huntley Dunn Overseas
Office & Emergency Fund
Fenwick Jackson
Club Development Fund
Irene Fund
National Competition Travel
Northern Area Travel
Northern Area Weekend 2021
Unrestricted Funds:
General Reserve|1 September
At 31 August
2024
Income Expenditure
2025
£
£
£
£
2,627
-
1,000
1,627
75,561
-
150
75,411
5,935
1,311
33
7,213
2,811
-
-
2,811
4,616
-
364
4,252
-
3,433
3,174
259
587
-
-
587
1,405
-
-
1,405
53,375
67,738
65,562
55,551|
|---|---|
||146,917
72,482
70,283
149,116|
## **Details of material funds held and movements during the previous reporting period**
|At
Restriced Funds:
Huntley Dunn Overseas
Office & Emergency Fund
Fenwick Jackson
Club Development Fund
Irene Fund
National Competition Travel
Northern Area Travel
Northern Area Weekend 2021
Unrestricted Funds:
General Reserve|1 November
At 31 August
2023
Income Expenditure
2024
£
£
£
£
2,627
-
-
2,627
75,711
-
150
75,561
675
5,260
-
5,935
2,811
-
-
2,811
4,840
-
224
4,616
716
603
1,319
-
587
-
-
587
1,405
-
-
1,405
40,749
98,146
85,520
53,375|
|---|---|
||130,121
104,009
87,213
146,917|
Page 12