The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Avalon Assessments Limited present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 January 2026.

The policies are safe investment of surplus funds, safeguarding vulnerable beneficiaries, and handling of complaints. These are reviewed annually at the AGM.

In setting objectives and planning for activities, the Trustees have given due consideration to the general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit :running a charity (PB2)'.

The strategies are reviewed at quarterly board meetings.

Th activities undertaken to achieve the objectives are the provision of assessments mainly for the agriculture, horticulture industries, using both computer based and practical types of assessments as appropriate.

These activities are achieved by holding briefing, information and zoom meetings with the students at the various colleges.

Avalon Assessments Limited is a company limited by guarantee incorporated in England. The registered office of the charity is Rydlings Farmhouse, Silver Street, Bristol, North Somerset, BS40 5QN which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

The charity was registered on 8 June 2007. It provides the advancement of the education of persons studying agriculture, horticulture and arboriculture by means of the establishment and administration of National Proficiency Test Council (NPTC) approved proficiency test centres for the purpose of assessing the skill level of such students.

The area covered is Dorset, Somerset and Wiltshire.

Unrestricted funds consist of General and Designated funds.

- General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

- Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

During the year, no Trustees received any renumeration or other benefits (2025 - £Nil)

During the year ended 31 January 2026, no Trustee expenses have been incurred (2025 - £NIL)