CHARITY REG NO: 523316
EAST RIDING OF YORKSHIRE FEDERATION
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2025 TO 31 AUGUST 2025
REPORT OF THE TRUSTEES for the period 1 January 2025 to 31 August 2025
The trustees present their report with the financial statements of the charity for the period 1 January 2025 to 31 August 2025.
REFERENCE AND ADMINISTRATION DETAILS
Charity Name: Registered Charity number: 523316 Principal address: The YFC Office The Showground Driffield East Yorkshire YO25 9DN Website address: www.eastridingyfc.org.uk
Charity Trustees
year:
John Samuel Whitehead Luke Brignall to 20 March 2025 Stuart Robert Brown from 20 March 2025 Jonathan Robert Dearing Lucy Anne Biglin
Independent examiner
Mr Patrick Scargill FCCA Sowerby FRS LLP Beckside Court Annie Reed Road Beverley East Yorkshire HU17 0LF
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REPORT OF THE TRUSTEES (continued) for the period 1 January 2025 to 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its Trust Deed dated 3 December 1959 as amended 25 November 1971, 13 March 1975, 13 March 1997, 20 March 2014, 20 April 2017, 21 October 2021 and 20 March 2025
How the charity is constituted
The charity is a non-incorporated charity.
Charitable Status
The charity became registered at the Charity Commission on 22 May 1965, under a standard registration.
Trustees
New trustees are appointed by resolution at a special meeting.
There must be at least three trustees at any one time.
Objectives
The charity's objects, as set out in its governing document, 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 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.
In setting objectives and planning activities, events, competitions and training for the members of the East Riding of nefit guidance.
Activities
participate in. Encouraging members to be the very best they can through learning and practising new and existing skills.
Membership
For the purposes of this report, the figures given for the annual total will be those up to the end of July 2025, when the membership year came to a close. There were a total of 457 members (excluding Advisory and Club Leaders) across 14 clubs. This is a 5% decrease on 2024. Club member ages range from 10 to 28. Operating as a democratic organisation, ERYFC encourages all clubs to develop a strong ethos of team work. Older members take on Club Officer roles and mentor younger members, ensuring that skills and knowledge are passed on from year to year.
Members come from a variety of backgrounds however they all have the common interests of community, rural life and agriculture. Our members understand the importance of becoming part of a youth organisation that supports and celebrates the County and its young people. ERYFC works hard to ensure that all aspects of the organisation embrace and further this ethos.
Competitions
This year our members took part in competitions including public speaking, sport, cookery, floral art, performing arts, stock judging and other rural skills.
Members are encouraged to progress and compete at area and national levels.
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REPORT OF THE TRUSTEES (continued) for the period 1 January 2025 to 31 August 2025
Fundraising, Community and Charity Work
Our young farmers often go on to put their new skills and confidence into practice, not only in their working life, but also by volunteering to be part of committees and groups within their local communities and by raising funds for good causes.
Members have worked hard raising money for charity, taking part in sponsored events, organising tractor runs and organising club social events.
The Coming Year
The aims for East Riding YFC for the coming year continue to be centred around the development of our members. Offering young people in rural environments the opportunity to make lifelong friends, develop skills, undertake training, build on and broaden their personal and collective skill sets and generally enrich their lives.
Dissolution of the County Federation
If in the event of the dissolution of the County Federation there remains after the satisfaction of all its debts and liabilities any property or funds whatsoever to which it is beneficially entitled, the same shall be transferred to the National Federation County Federation unless the said National Federation is no longer in being at the time of dissolution
FINANCIAL REVIEW
Reserves Policy
Restricted Reserves
The restricted reserves are:
Monies received from closed clubs are restricted for seven years during which it will be transferred back to the said club if at any point during this period it reforms. After this period, it will be transferred to the unrestricted reserves. (Currently no reserves are held in this manner)
Monies received from organisations are restricted to the specific use or event it was originally provided for. If, after the specific use or event has been delivered, there are remaining funds, these may be transferred to the unrestricted reserves or any other restricted reserve with the agreement of the management committee.
Unrestricted Reserves
The unrestricted reserves are available for the general operating expenditure of the charity. The charities reserve policy is to maintain freely available reserves equivalent to 12 months of budgeted operating expenditure, based on previous two year average. The trustees consider that unrestricted reserves of at least £45,000 should be maintained. This will be reviewed at each management committee meeting. Action will be taken to maintain the level of reserves by the management committee.
Sources of funding
The main sources of funding are membership subscriptions, donations and income from events.
DECLARATION
Jonathan Robert Dearing
Chair:
20th November 2025
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
for the period 1 January 2025 to 31 August 2025
I report to the trustees on my examination of the accounts of Club period 1 January 2025 to 31 August 2025 set out on pages 5 to 8.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements
carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by Section 130 of the Act;
or
the accounts do not accord with those accounting records.
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.
Patrick Scargill FCCA Sowerby FRS LLP Beckside Court Annie Reed Road Beverley East Yorkshire HU17 0LF
Date: 20th November 2025
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INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD 1 JANUARY 2025 TO 31 AUGUST 2025
| EXPENDITURE Administration Expenses County organiser Rent and rates Postages Telephone and website Printing, stationery and photocopying Staff training DBS checks N.F.Y.F.C. Levy Insurances Travel and subsistence Members bursary Accountancy charges (Inc VAT) Council m fares, pool and Training weekends Spring competition day Public Speaking Day Sports Day Stockman of the Year Pool and darts Donations and subscriptions Yorkshire Air Ambulance Other expenses Hire of committee rooms Computer maintenance and consumables Repairs, replacements, cleaning and sundries Premises expenses Promotional expenses (Driffield/Yorkshire NFYFC/NA fines Honorarium Mileage claims Bank charges Sundry expenses Depreciation Total expenses Excess income of over expenditure |
1/1/25 Year INCOME To ended 31/8/25 31/12/24 11,765 17,016 Club levies 960 1,610 - 28 Donations 956 1,438 1,855 944 Events (net income) - 1,369 Rally - 229 Ploughing Match 16,135 14,700 Holderness Trio 4,437 4,853 Ousevale fund raiser 518 1,068 Crossgate fund raiser 500 500 Junior dinner 281 366 County fund raisers 37,407 44,121 Pantomime - 257 Driffield Show income - 4,785 County Ball 957 1,262 287 411 Grants received - 49 (46) - Other income - 30 Interest received 450 88 Will Herbert Road safety 70 350 250 1,066 - 2,106 48 72 978 2,014 125 60 500 1,000 - 236 - 9 144 613 309 103 41,479 58,632 25,198 (1,732) 66,677 56,900 |
11,618 611 653 352 1,321 1,004 1,043 3,649 21 |
1/1/25 Year To ended 31/8/25 31/12/24 42,270 38,436 - 150 20,272 12,343 - (100) 1,000 1,899 185 519 2,450 3,653 500 - |
|---|---|---|---|
| 66,677 56,900 |
|||
| 66,677 56,900 |
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BALANCE SHEET AS AT 31 AUGUST 2025
| LIABILITIES Sundry creditors Training fund General Reserve Fund Building Fund Yorkshire and Humber Assessment Accumulated Fund Balance at 1 January 2024 Excess of income over expenditure |
96,947 25,198 |
ASSETS As at As at 31/8/25 31/12/24 22,952 634 Office building - cost Furniture 3,103 3,103 Brought forward Depreciation 8,000 8,000 8,000 8,000 Cups and trophies as valued by the management committee 1994 5,500 5,500 Stock on hand Sundry debtors 122,145 96,947 Prepayments Barclays Bank Business current account Cambridge and Counties Bank Business savings account 169,700 122,184 |
As at As at 31/8/25 31/12/24 3,285 3,285 309 412 (309) (103) |
|---|---|---|---|
| - 309 |
|||
| 8,545 8,545 1,867 1,800 12,516 2,694 - 800 56,433 20,147 87,054 84,604 |
|||
| 169,700 122,184 |
These financial statements have been approved by the trustees and signed on their behalf:
Trustee:
Trustee:
Jonathan Robert Dearing Date: 20th November 2025
John Samuel Whitehead
Date: 20th November 2025
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Notes to the financial statements
for the period 1 January 2025 to 31 August 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared on an accrual s basis.
Receipts
Receipts consist of subscriptions and income from rallies and events
Payments
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds are funds whose manner of expenditure is subject to conditions set out by the donor. Throughout the period to 31 August 2025, and for the previous year, the trustees consider that there were no restricted funds.
Tangible Fixed Assets
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life. The annual rates used are:
Office building - No depreciation charged Office furniture and equipment - 25% on the written down balance
Taxation
The charity is exempt from tax on its charitable activities
Stock on Hand
----- Start of picture text -----
2025 2024
£ £
Stationery - 50
Bar 1,867 1,611
Folders, Badges etc. - 139
1,867 1,800
Sundry Debtors
Levies 8,445 665
Addplant refund 1,206 -
DBS checks 199 -
Sundry - 90
Spring competition 50 -
Pantomime 259 -
Rally 760 -
Junior disco 1,417 1,439
Senior training weekend 180 500
12,516 2,694
Prepayments
Registration fee 123 Reg - 158
Peat Rig Deposit - * 642
- 800
Sundry Creditors
Accountancy 385 384
Stationery 80 -
Promotions 614 -
- 250
NFYFC Levies 15,985 -
NFYFC Insurance 4,437 -
Sage One subscription 281 -
N A fine 100 -
Travel Bursary 500 -
Rally Refund Russells 120 -
YAA Donation 450 -
22,952 634
----- End of picture text -----
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Notes to the financial statements (continued)
for the period 1 January 2025 to 31 August 2025
Repairs, Replacements and Sundries
| Refreshments Bar stock write off Office equipment (funded by ERYCC) Repairs Sundry Expenses Gifts |
2025 £ - - - - 144 - 144 |
2024 £ - 217 1,821 285 251 145 2,719 |
|---|---|---|
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