**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
1
**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.
2
**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
3
## **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
4
## **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|
5
## **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
6
## **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 -----**
7
## **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|
|---|---|---|
8