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2025-09-30-accounts

Kent County Agricultural Society KENT COUNTY AGRICULTURAL SOCIETY (A company limited by guarantee) {Company No. 2556508. Charity No. 1001191) Patron: HIS ROYAL HIGHNESS THE DUKE OF KENT, KG Chairman.. MAThHEW RICHARD CULLEN Trustees, report and financial statements for the year ended 30 September 2025 KENT COUNTY AGRICULTURAL SOCIETY KENT SHOWGROUND DETLING MAIDSTONE KENT ME14 3JF Tel: 01622 630975

KENT COUNTY AGRICULTURAL SOCIETY IA company IlmÈt•d by guarant￿) Contents Page Roferenca and admlnl$tratlvo detalls of th• Socl•ty, Its Trustees and advlsers Trustees. report Trust•os' r•sponsibilities statement 11 Indeptrndent audltors. rnport on the flnan¢lal statements 12-16 Consolidatod statom8nt of financial a¢tlviti•$ 17 Cons¢lldat•d balanco sh•ot 18 So¢loty balance sheet 19 C¢nsolidated statement of cash flows 20 Notes to the flnanclal statements 21-42

KENT COUNTY AGRICULTURAL SOCIETY IA company limited by guarantee) Trustgas. report for the year endod 30 September 2025 Refèrence and admlnlstratlon detaSls of the Socl•ty, Its Truslo0$ and advlsors Namo The full name is Kent County Agricultural Society. The Society is exempl from the requirement lo use the word 'Limited" in its title. Roglstratlon numbors The Society is registered as a charity under number 1001191 and as a limited company under number 2556508. Patron HIS ROYAL HIGHNESS THE DUKE OF KENT, KG Prosident William Boscawen Chalmlan Richard Julian Barnes Iresigned 14 February 20251 Matthew Richard Cullen lfrom 14 February 20251 TrustO8S Mr R J Barnes. Chaimian Iresigned 14 February 20251 Ms J A Loraine, Vice Chair Mr H Summerfield FCA, Honorary Finance Director (deceased 30 September 20251 Ms S Matthews (resigned 14 February 2025 Mrs S K Gaines Mr N Lakeland Mr N M Bolas M5 C E SeyThour Mr J J C McGrorty Iresigned 14 February 2025) Hon F A W M Comwallis Mr M R Cullen Mr J W Boolh Mrs K Boulden {appointed 14 FeLYuary 20251 Address of registered office Kent Showground Deuing Maidslone Kent ME14 3JF Pag8 1

KENT COUNTY AGRICULTURAL SOCIErY (A company Ilmlted by guarantsel Trustees. report (continued) for the year ended 30 SepteM￿r 2025 Advl$ors: Independènt auditors Kreston Reeves Audtt LLP Statutory Auditor 37 St hAarga￿t'S Street Canterbury K8nl CT1 2TU Bank•rs Barclays Bank PIC 13 Fremlin Walk Maidstone Kant ME14 1QG Sollcitors Brach8rs LLP 59 London Road Maidslone Kent ME16 7VH Invastment managers Cazenove & Co 12 Moorgale London EC2R 6DA J.M. Finn & Co Ll 4 Coleman Street London EC2R STA HR Consultants Outset IUKI Ltd Vinters Business Park New Cut Road Maidslone Kent ME14 5NZ Page 2

KENT COUNTY AGRICULTURAL SOCIETY IA company 11m1t￿ by guarant￿) Trustees. report {contlnu8<ai for the year ènded 30 Septefflber 2025 struetur•. governan￿ and managom•nt Constltution The SocAety is a company limited by guarantee and doès not have a share capital. It was incortK)rated on 8 November 1990, and its goveming documents ara the Memorandum and Artlcle$ of Association as amended on 7 October 2011. The li8bility of members is limked lo a maximum £1 each in the event Df a winding up resulting in a def￿11. In the event ol a winding up producing a surplus, that surplus musl be donated to another charity having similar objedivos. The Society was formed lo lake over the undertaking and assets of the unincorporal8d assooation of the same name which had for many years previously held Ihe annual Kent County Show and this took over on 29 January 1991. Subsldlary ¢ompanles At 1 October 2024 and 30 Sgplomber 2025. Kent County Agri¢ultural Society had four wholly owned 8ubsldiaries= Kont Event and Exhibltlon C•ntr• Llmlted: This subsidiary carries out those activities that would not be exercised in carry'ng out the primary purposes of the Kent County Agri¢ullural Society. being the hire of the showground. Why Farming Matters in Kent Limited.. This company has remained dorniant throughout the year lo 30 September 2025. Farni Expo Llmited.. This company has ramained dormant throughout the year lo 30 Septèmber 2025. Blddenden Tra¢torfest Limited: This company ha8 remained dormant throughout the year to 30 September 202S. Further dglails are sel out in note 20 to these accounts. The oble¢t5 and polic1*¥ Vision Statement To be the leading county show and event venue In the South East of England. Objectives lo deliver our charitable objectives effectivèly, publicise our activities and engage a broad nett¥ork of support to ensure the Society remains financially sustainable with adequate reserves lo support our staff to be a highly skllled and effective team lo ensure year on year growth through the provisioft of a high quality, go¢)(J value experience at all our events to inspire and educate young people whilst engaging a wider audignce In agriculture and the countryside Page 3

KENT COUN￿ AGRICULTURAL SOCIETY IA company Ilmlt•d by guarant•el Trustees. report (contlnuedl for the year ended 30 September 2025 The obj•cts and policies lcontlnued) The objects and policies a￿ sel out in the Memorandum ol Association as being.. the improvemenl of agriculture, forestry, horti¢ullure, allied industries, rural craft and the breeding of Iiveslock the demonstration of improved methods and processes connected wth the above the holding of an annual show for the exhibition of livestock, equines, farm produce, horticullural produce. machinery. implements. tools, appliances, utensils. animal food, fertilis8rs, seeds and other things connected with or appertaining lo agriculture the encouragernent of agricultural and horticultural education. research and experimental work by publications, grants or other means lo promote such other charitsble measures as the Company may from lime lo time delemiine The vision that shapes our annual activrties remains the promotion and improvement of agriculture by the provision of facilities for the education and recreation of the public and to support and enhance the practices of the farming communSty. In sh8plng our objectives for the year and planning our activities the Trustees have considered the Chanty Commission's guidancè on public benefit. The running of the annual Kent County Show relies on the income generated by the subsidiary Iradirig company. Affordability and access lo tho Kgnt County Show is important lo the Swety and is considered carefully wh@n setting entrance fees. Thg strategies employed lo achieve the Society's aims and objectives a￿ to.. present a broad range of displays, entertainment and competition al the annual Kent County Show and lo nurture links with the wider community through sponsorship opportunibes and the presentslion of agricultural long service award5 invite every primary school in Kent to the annual educational show, Living Land award prizes, funding and bursaries lo students following courses of study in keeping with the objacts of the Society and lo foster relationships with them during this time and beyond support the Kent Young Farmers Clubs particularfy with the wnning of livestock dasses at the annual Kent County Show but also through awards and financial support during the year maintain links and develop relationships with rural colleges in the South East to fully unéerstsnd the needs of todays rural students and entrants into the agricultural industry in order to best support them demonstrate the latest in agricultural methods and machinery and host debates on up lo date topics through the holding of an annual Fam) Expo encourage inleresl and knowledge in agriculture by sponsorship of the Kent Ploughing ChaMp￿nshipS and attending ploughing matches wth an edLtcational display enhance the funds generated by the subsidiary by maximising income and managing costs To pul these strategiès into action we have three major areas of activity which are.. educational and recreational events including the Kent County Show, the Herttage Transport Show. Living Land, Fami Expo and Biddenden Traclorfesl educational programrnes including awards. grants and bursaries increasing public awareness of farming in Kent through netsvorking. advertislng and publication. The oryanlsatlon The organisation of the Soaety is as follows.. The Executive Board of Directors. who are also Trustees, exercise the general control and management.. The Council acts in an advisory capacity lo the Direclors on matters affecting policy and goneral mana9emgnL One standing committee. known as the Show Commiltee, together with various advisory sub commrttees, assist the Directors with the operations of various departments of the annual Kent County Show and other specrfic a¢tivities: Page 4

KENT COUNTY AGRICULTURAL SOCIEr IA company limited by guarant¢el Trustees. report l¢ontinuedl for the year ended 30 sePtem￿r 2025 The day lo day management generally is delogated to three Board Members who are supported by the senior Management Team. Tru$to0 ro¢rultment. Inductlon and tralnlng The Trustees continue to seek lo klenlify suitable individuals with an sjnderstanding of the agrfcultural and wral community andlDr gvent and èxhibition expgrignce with a view to serving on the ￿ard. The Trustees all have particular and relevant skills which enable them lo ¢onlribule lo the work of the Society. Their knowledge of good practice, changes In legislation and technical issues is supplemented by publications issued by the Charity Commission and other relevant organisalions and attendance al appropriate conferencgs and trainings. New Trustees are provided with detailed background inlormalion about the Society, copies of the con31itulion of the Society, cu￿ent financial data and other documents relevant to the operation of Ihe Society. Pay pollcy for $enior staff The Trustees consider the Board of Dlrectors, who are the Trustees, and the senior management team comprise the key management personnel of the Souety in charge of directing and controlling, running and operating the Society on a day to day basls. Al Trustees give IheSr Ilme freety. Details of Trustees. expenses, remuneration and related paty transa¢lions are disclosed in noles 15 and 3110 the accounts. The pay of senior stsff is reviewed annually and normally increased in accordance with average eamings. In order lo ensure appropriate pay levels. the Trustees instructed an independent HR profgssional lo bench mark the remuneration in 2014 and consKler annually the need to repeat this process. Restrictions on m¢thods of operation The constitution imposes no restrictions on the Societys method of operation. A¢hl•v•monts and perfomiance The Kent County Agricultural Society has 8njoy8d a landmark year in 2025, dellvaring an exceptional programme of events and educational iniliats'ves that celebrated Kent's countryside. slrenglhened community connections. and supported the next generats'on of rural professionals. Across the calendar, participation and engagomenl continued lo grow. reinforcing the Society's role at the heart of Kent's rur￿ life. The 2025 Famiing Conferenee, held on 22 January. entered its fourth consecutive year with a record tumoul and a renewed focus on the future of sustainable agriculture. This year's theme Regenerab've and Sustainable Famiing Practices reflected a topic of growing significance within the industry. Hosted by Andrew Ward, the event welcomed a panel of expert speakers including Silas Hedley Lawrence and Sir Peter Kend811, alongside local farmers Douglas Wanstall and Peter Bromley, who explored the challenges and opportunities of adapts'ng farrring systems fof both profitability and environmental health. A lively Q&A session rounded off the evening. demonstrating the appelile among farmers lo share experiences and learn collaboratively. The success ol this year's conference underscored the value of ¢rgaUng spaces where the famiing community can engage in open discussion, exchange ideas, and build resilience for the years ahead. Held on 4 March 2025, Fam) Expo once again proved lo be a vital meeting point for the agricultural sector. The event f9atured a new, more accessiblo 18yOUt that enhanced visitor flow and exhibitor visibility. in¢luding dedi¢ated Networking Hub in the Maidslone Exhibition Hall and an expanded outdoor demonslralion area. Visitors were welcomed by an IMp￿Ssive range of both returning and new exhibitors, offering everything from I￿e$loCk supplies and dothing lo cuttingodge machinery and agri-lech innovations. Despite the favourable drilling weather that affected the attendance, the day retained a strong tumoul and vibrant atmosphere. Farm Expo continuas lo deliver valuable opportunlties for farmers. suppliers, and agricultural professionals lo connect, share eyrtise, and discover emerglng solutions shaping the industy's future. Page 5

KENT COUNTY AGRICULTURAL SOCIETY IA company limited by guarantee} Tru$t8es' report {¢ontlnued} for the year ended 30 Septembor 2025 The Heritage Transport Show. held on 5 Apnl 202S, brought together enthusiasts and families alike for one of the most successful editions yel. In partnership with the South East Bus Festival, the event drew ovef 3,500 visitors and featured more than 2,600 exhibitors. traders. and food vendors. With glorious spring weather setting the lone, Ihe Showgroulld was alive wth the sights and sounds of transport through the ages from gleaming vintage car5 and classic buses to motorcycles, tractors, and steam engines. The 2025 Show not only celebrated the vehicles themselves but also the dedicated community of restorer5, collector5, and volunteers whose passion keeps this rich herffage altve. The continued growth of the event demonstrates its firm place as one of the region's most anticipated celebratSons of motoring history. On 1 May 2025, more than 2.600 primary school children attended Lwing Land at the Kent Showground bringing the lolal number of pupils who havg taken part in the event lo around 60,000 since its inception. This fr96 educational day introduces children aged 7-9 to the world of food. farrning, and the countryside through hand5- on experiences and engaging exhibits. Highlights included the return of the Moving Machinery display, featuring impressive equipment from Crawfor(Is, Tuckwells, and Hope Conlraclors.. live demonstrats'ons frorn The Sheep Show and a working milking parfour., and the popular Touch & Taste Zone, where pupils explored local produce and food production. Living Land continues lo inspire curiosity and understanding about foLxJ Provenance and the environment. This year's event also c81gbrated suc¢8ss stories like that of Ashleigh Yales. a former Living Land attendee and current K&nt Rural Scholar, demonstrating the long-term impact such initiatives can have on ung lives and careers in agriculture. The Kent County Show 2025. held on 44 July. retumod in sWe for three days of celebrafjon, with fine weather helping lo rnake it one of the most enjoyable Shows in fe¢enl years. A wnajor highlight of this yearfs event was a Royal visit from Her Royal Highngss The Duchess of Edinburgh, who toured the Showground and met exhibitors, produceTS. and members of the farming cornmunity. The Show focused on demonslraling the incrgdible value included in every visitorfs ticket, with a wealth of free attractions and experiences for all ages. Livestock competitions remained a central draw. alongside the expanding Equine Village, Woodland Area, and Countryslde Vlllage. The 2025 Show also marked the 80th anniversary of the Kent Federation of Young Farmers, Clubs, a milestone proudly celebrated through competitions and demonstrations showcasing youth tslent. New additions included the Festival of Food, highlighting Kent's exceptional10¢81 produce, and Groovès on the Green, post-show celebration for axhibitors and volunteers. The success of this year's Show reflects tha d8dication of the Societys committegs, volunteers. and stsff all Working together to create an industve, vibrant celebration of Kent's rural community. Bidder)den Tractorfest 2025, held on 1ftr17 August, maintained Ils impressiv8 vlsitor numbers, welcomi around 19,000 attendees across the weekend and selling out on both days. Run by a dedicated volunteer committee with the support of KCAS and Show Manager Lucy Hegarty, the event continues lo offer a Iraditional countryside day oijt while evolving lo include a diverse mix of entertainment and community involvement. Over 300 Iraclors were exhiblted a record number alongside classic cars. steam engines. emergency vehi¢le5, and a new military section. Three arenas hosted live displays and music, while more than 100 trade stands and 30 caterers showcased local produce and craftsmanship. Two new Principal Sponsors, Kent D8sign Studio and John Page Trailers, joined a growing list of local supporters, reinforcing the event's reputation as a cherfshed commLJnity fixture. Funds raised wll On￿ again support local and agricultural charities, as well as KCAS'S educatSonal Inlllatlves, Including transport funding for schocAs attending Living Land 2026. The Kent Rural Scholarship Scheme enl8red its tsnlh year in 2025, contlnuing to 8UPPOrt Kent-based students pursuing degrees in agricultural and land-based disclplines. To dale. 28 students have benefitted from the scheme, which awards £1,000 per year for up lo three years of study. The programme remains central lo the So¢iety'5 educational mission. helping to equip young people with the knowledgg and experience lo contribute to the future of Kent's rural industries. The Kent Event and Exhibltion Centre has enjoyed Its strongest year in a decade. wfih the 202&k2025 ffnancial year marking a new high point for both activity and perfomiance. The venue continued lo attract a wlde variety of clients from major public exhibitions to corporate events and celgbralions while maintaining a strong relum of established shows such as The Garden Show, Military Odyssey, Paws in the Park, and the Anliqu8s Fair. A particular highlight was the Kent Inlemalional Jamboree in August, which saw 8,000 participants on sit8 for three weeks, including a concert by Scoullng for Girfs and 8 closing-night fireworks display. The Centre also welcomed new conference clients. including Pandora Events. Alelheia Academies Trust. Eurotunnel, and Demelza. fijrther diversify'ng its portfolio. The team continues lo work closgly with marketing speci8llsts to enhan￿ the venue's Pagè 6

KENT COUNTY AGRICULTURAL SOCIETY {A ¢ompany Ilmltod by guaranto•1 Trustees. report {continuedl for the yoar endod 30 Sopt¢mbgr 2025 profile and online presence, ensuring the Kent Event Centre remains K¢nl's leading exhibition and events venue. The surplus generated from its activities will once again be donated to the Society through Gift Aid, directly supporting our charitable and educational objectives. As can be appre¢ialed from these financial Stslemenls and those of previous years, the income generated by the Kent Event and Exhibition Centre Limited continues to be koy to the financial stability of the Kent County Agricultural Society. The major financial results of the group are detailed in the attached slalomants of financial adiviligs and balance sheets, together with the notes to the financial statements. In the year gndgd 30th September 2025 the group generated a surplus of unrestricted income over expenditure before investment gains or loss and taxation of £46,287 12024.'deficit £184.4271 as reported on page 17. After realised gains on investment dispDsals and unrealised profits on investment market value movernent. the group was increased to £93,746 {2024..deficil of £189,959). Voluntary assistance The Society is grateful for and Sub$tsn￿a1lY dependent on unpaid voluntary help over the days of the Kent County Show and other Society events. Voluntary assistance was provided by stewards. judges and committee members, some of whom are members of the council. Community and educational support Supporting education, cornmunity engagement. 8nd the pr(xnolion of Kenys rural industries remains central to the Societls charitable purpose. In 2025, the Society extended rf(s commitment lo learning and public engagement through a wide range of activities that continue to connect people gf all ages wilh fam)ing and countryside lrfe. The Society was proud once again to deliver its Irg9 educational iniliatlvg, Living Land, which welcomed Over 2,600 primary school children to the Showground in May. The event, now a firm fixture in the Kent education calendar, provides pupils wlh hands-on leaming experiences about food, farming, and the environment, encouraging curiosity and awareness aboL¢I where their food comes from. Beyond Living Land. the So¢iety continued lo support agricultural education through the Kent Rural Scholarship Scheme, which assists Kent-based students pursuing higher education in land-baspd subjects. With fv40 new scholars joinlng the programme this year. the scheme has now supported 28 students in ils ten y8ars, helping th8m gain the skills and knowledge needed to contribute lo the countys rural economy. The Society also values its strong partnerships wth community groups. schools, and organisalions across Kent. In 2025, Biddenden Tractorfest again ¢ontributgd towards the cost of school transport for the followng yearfs ￿VIng Land, ensuring more children can benefit from the experience regardless of location or finanrAal arcumslance. Through these ongoing efforts, the Society continues to uphold its rnission of fostering understanding, Opportunity, and engageTnenl acros5 Kent's rural communities. We continue lo support Young Fam)ers Clubs in Kgnt by making available event space at the Showground lo facilitate training and other activities. Investmont powers and pollcy The Socievs investment powers are sgt out in Ihe Memorandum of Assoaalion and are lo "invest thè moneys of the company not immediately raquired fof the furtherance of its obje¢tives in or upon such investment, securities or propety as may be thought frt, subject nonetheless to such conditions Irf any) and such consents Irf any) that may b& imposed or requlred by lavl. The SocielVs investment policy is based on professional advice and is to invgst to produce short term income and capital appreciation with long term capital protection. The income generated from listed investrnenls in the year amounted to £7,74112024.. £9.1991- Flnanclal revlew of the subsldlarlas The financial contribution made by the subsidiary the Kent Event and Exhibition Centre Limited, through its grft aid payment will be £623,239 12024.. £458,241) representing the surplus made from its activities. This surplus was achieved after the Society had made proper charges for th8 usa of tha showground and for all relevant staff and other facilities used by the subsidiary. Page 7

KENT COUNTY AGRICULTURAL SOCIETY IA company IlmFt•d by guarantsel TN$t•e$' report Icontinuedl for the year endod 30 S&ptem￿r 2025 The subsidiaries Why Farming Matter5 in Kent Limited, Fam Expo Limited and Biddenden Tiactorfest Limlted all remained dormant throughout the year. Flnancial revSew of tho Soclgty The Society producgd gross income of £1.291.953 12024.. £1,152,567) and incurred direct costs lgxcluding support costs) of £l,057.660 12024.. £988.6951 to give a gross surplu5 of £234.293 12024.. £163,872). Society support costs as reported in note 10 amounted to £459,72412024.. £517.9791. This produced an overall deficit for the Society of £225.43112024.' £354,107). During tho ygar the Society continued to monitor and update a dètailed risk assessment programme wlh professional ¢onsultan15 engaged lo assist with meeting ils obligations in this respect. Key perfomiance indicators The Trustees and management regularly rev6ew a series of Key Performance IndScalors IKPlsl to assess both the financial and operation81 health of the Society and its subsidiary. the Kent Evènl and Exhibition Centre Ltd. These KPIS help ensure that Charitsble objectives ar8 mgt 8ffi¢lently and that the organisalion remains financially sustainable. During the 2024-2025 financial year, p@rfom)ance was a55essed against the following key areas. Event Attendance and Engagem•nt: Visitor numbers across all events Temained strong, with consistent attendance at the Kent County Show and a full se114)ut ft)r Biddenden Tractorfesl. Educational events such as Living Land maintained capacity demand. with the 2026 edition already fully subscribed. Flnanclal Sustalnablllty: The Society achieved a positive flnancial outcome for the year, supported by a robust surplus generated through the Kent Event Centre and heamhy levels of event sponsorship and exhibitor participation. Educatlonal Impact: Participation in educational programmes continued lo meet or exceed expectations. The Kent Rural Scholarship Scheme sustained enrolrnenl and mainlain8d high engagement levèls from partner colleges and universities. stakeholdèr and Cllent Sati5fa¢tion.' The Kent Event Centre ￿Corded high levels of client satisfaction. th strong repeat business and new dienl acquisition rèflècting the venue'5 quality and flexibility. Collectively, these indicators demonstrate that the Soci9ty ¢onlinues to perform strongly against its objectives. balancing Community benefit, educational delivery. and financial responsibility. The Trustees recognise that the cost of the annijal show will far outweigh the revenue g&ngraled by it for the Socitsty and the shortrall wll be covered by the profit of the Societys trading subsidiary, Kent Events and Exhibition Centre Limited. Thè key performance indicators can bè m8asur9d reliably by looking at the financial results of trx)th the Soaety and its trading partners. This concept can only happen as a result of the Kent Event and Exhibition Centre Limited allowing over 300 ovents lo take place al the Showground results'ng in a year end profit of £623,239. Page 8

KENT COUNn AGRICULTURAL SOCIETY (A company limlt•d by guarantèe) Trusl•es' report (continued) for the year endod 30 September 2025 ReSer￿S poll¢y The Society's policy is to maintain sufficient reserves to safeguard its financtal stability and ensure the continuity of its ¢harilable activities in the event of unforeseen circumStan￿s. Reserves a￿ held lo provide a buffer against fluctuations in event income, support future development of the Showground, and allow the Society lo invest in ils charitable obj@ctiVg$ including education. scholarship, and public engagement. The Trustees regularly review the reserves position to ensure that it aligns with the Society's strategic prioritlgs and risk management framework. The Society continues to be reliant on the nel income of the Kent Evgnt and Exhibition Centre Ltd lo facililale the County Show, Society events and Charitsble objectives as well as assisting in the bank loan capital repayTnents. The Society holds total unrestricted reserve$ al 30th September 2025 of £3,695,03612024: £3.601,2901 of which £3.282.619 12024.. £3,083.5071 has been designated as representing the tangible fixed assets of the Society, less the associated borrowings. Therefore, general unrestricted reserves at 30th September 2025 amounted to £312,41712024.' £517,783). The Trusteas remain confident that the Socievs financial strategy, prudent reserves policy. and continued focus on efficiency provide a sound foundation for future operations and the delivery of ils mlsslon lo promote agriculture. educats"on. and rural life in Kent. Flxed assets In the opinion of the Trustees the value of Ihe freehold land and buildings is substantially in excess of the written down value. Prfnclpal rlsks and uncertalntles The Trustees are a¢utely aware of the need lo identify and manage risks and Implement a risk management strategy with advic8 from a professional safety consultant which comprises.. an annual review of the need lo identify and manage rfsks and un￿rtaint[eS fa￿d by the Society. its subsidiary Kent Event and Exhibition Centre Limited and the Society events, the Kent County Show. Farm Expo, Heritagg Transport Show and Living Land and Biddenden Traclorfest. the establishment of policies, Systems. and procedures to mitigate Ih¢)se Ttsks identified in the annual review.. and the implementation of procedures designed to minimise or manage any potential impact on the Sodety Should thos8 risks malerfalise. Attention has been given lo non-financial risks arising from events such as, bul not exclusively, ffi￿, health and safety of the public, animal health hazards and food and hygiene issues. These risks are managed by ensuring accreditslion is up to dat8 and by having robust policies, procedurgs and risk assessments in place which a detailed in the Health and S8fety Policy and supporting documents. The Society is in regular contact with the safety consultant throughout the course of the year. Thls work has also identrfied that adverse weather or traffic Incidents over the period of the Kent County Show can have a severe impact on visllor numbers. While the Trustees accept that these events are OLJtside their control, there are emergon¢y procedures in place and improvements have been made lo access the site allowing il to cope with the most adverse weather. The mechanics of Command-and-conlrol procedures allow ft)r fast time decisions to be made up to and indudin9 the point of needing to abandon the Kgnt County Show. The Trustees a￿ m8naging the financi81 impact of these risks by building up a sufficient level of reserves to safeguard th& Society against the absence of budgetgd income as a result of such an adverse event. Page 9

KENT COUNTY AGRICULTURAL SOCIETY (A company Ilmhd by guarants¢l Tru5tees' report {continued} lor the yaar èndgd 30 September 2025 Plans for future peri¢xls Looking ahead lo 2026 and beyond, the Society remains focused on strengthening ils charitable impact, expanding its edUcat￿)nal outreach, and ensuring the wntinued success of its shows and events. Following an eXC8PtiDnal year of activity and engagement in 2025. the Society will build on this momentum by investing in both infrastructure and wmmunity iniliatwes that align with its long-lerm vision. A key focus wll be the continued development of the Kent County Show, ensuring it remains one of tho countys premier rural celebrations. Planning for the 95th Kent County Show. to be held on 3rd, 4th, an(J 5th July 2026, is already underway, with an ernphasis on enhancing visitor experience, accessibility, and educattonal content. The 2026 Show will also furthgr expand the Festival of Food, which made its successful debut in 2025, alongside new interactive fealurtrs within the Living Land Village and Equine areas. As part of the Societys growing commitment to education and rural Ca￿er5, 2026 will also see the inlroducts'on of a brand-new Agricultural Careers Day. This dedicated event will connect students and young people wlh industry Professionals, training providers, and employers, helping to inspire and guide the next generation of agricultural talent across Kent and the South East. The Society will continue lo invest in ils education and scholarship programmes, recogni5ing their long-lerm importance in inspiring and equipping th8 next gtsneralion of rural professionals. This includes the ongoing developrnent of the Kant Rural Scholarship Scheme. broaoenlng engagement with colleges and universities, and supporting additional outreach opportunities that connect students with tho agricultural sector. The Kent Event and Exhibition Centre will remain an essential contributor lo the Societls financial sustsinability. Plans for 2026 include strengthening partnerships with returning clients, welcoming new businèss across exhibitions, conferences, and community events, and furthering marketing efforts to raise the profile of the venue. Continued investrnenl in faalilies. digital promotion, and customer service will ensure that the Centre retains ils position as Kent's Seading large-scale event venue. Through careful stewardship, innovation, and collaboration. the Kent County Agricultural Society wll conts'nue lo uphold its founding principles promoting agriculture. education. and rural life while ensuring thg organisation remains resilient, relevant. and ready to meet the opportunitI8s and ChaI￿ng9S of thg years ahe8d. In all of these activities. the SoGigty remains stsadfast In tts mlsslon to promote agriculture. education. and rural life across Kgnt. By ¢ombining high-quallly public events, educational prograrnmes. and scholarship inilialives with sound financial management, the Trustee5 are confident that the Society will conlinug to deliver meaningfijl impact for the Community while safeguarding ils lon*lemi sustainability. These plans form the foundation for another yeai of growth. innovation. and engagement in 2026 and beyond. Dlsclosure of Intormatlon to audltors Each of the persons who are Trustees at the lime when this Truslees Report is approved has confimied that 50 far as that Trustee is aware, there is no relevant audit infomialion of which the charrtable group's auditors are unaware. and that Tnjstee has taken all stgps that ought lo have been taken as a Trustee in order to be aware of any infomiation needed by the charitable group's auditors in connection wf(h preparing their report and lo est8bllsh that the charitable group's auditors are aware of that information. The audit registration of Kreslon Reeve$ LLP was lonsfgrred to Kreslon Reeves Audit LLP on 6 Octobfjr 2025. Kreslon Reeves Audit LLP were fomially appointed a5 auditor to the company on 6 October 2025. Approved by order of the members of the board of Trustees and signed on their behalf by.. Mr M R Cullén Chairman Date.. 10 December 2025 Pagg 10

KENT COUNTY AGRICULTURAL SOCIETY {A company limited by guarantvl Statement of Trustees. rè$ponsibilities for the year ended 30 September 2025 The TnJslees (who are also the directors of th8 Sooety for the purpos￿ of company lawl are responsible for preparing tho Trustges. report and the financial statements in accordance with applicable law and United Kingdom A¢countin9 Stsndards Iunited Kingdom Generally Acceptsd Accounting Practice). Company law requires the Trustees lo prepare financial statemen15 for each financial . Under company law. the Trustees musl not approve the financial ststemenls unless they are satisfied that they give a true and fair view of the slate of affairs of the Group and the Society and of their incoming resources and application of resources. including their income and gxpenditure, for that period. In preparing these finanaal stslements, the Trustees are required lo.. select suitable accounting pollcies and then apply them consistently, observe the rnethods and principles of the Charities SORP IFRS 1021; make judgements and accounting eslimales that are reasonable and prudent., stale whether applicable UK Accounllng Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial slalements on the golng concern basis unless it is inappropriate lo presume that the Group will continue in business. The Trustees are responsible for keeping adequate accounting records that are SLrfFicienl to show and explain tha Group and the Society's transactions and disclose with reasonable accuracy al any lime the financial position of the Group and the Society and enable Ihgm lo ensure that the financial siatements ¢ornply with the Companies Act 2006. They are also responsible lor safeguarding the assets of the Group and the Society and hence for taking reasonable steps for the preventson and detection of fraud and other irregularilie5. Page11

KENT COUNTY AGRICULTURAL SOCIETY

(A company limited by guarantee)

Independent auditors' report to the Members of Kent County Agricultural Society

Opinion

We have audited the financial statements of Kent County Agricultural Society (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Society balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 12

KENT COUNTY AGRICULTURAL SOCIETY

(A company limited by guarantee)

Independent auditors' report to the Members of Kent County Agricultural Society (continued)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the couse of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Page 13

KENT COUNTY AGRICULTURAL SOCIETY

(A company limited by guarantee)

Independent auditors' report to the Members of Kent County Agricultural Society (continued)

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charity and the sector, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to health and safety and employment law. We considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102) Second Edition (released October 2019), the Companies Act 2006, taxation and pension legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the engagement team included:

Page 14

KENT COUNTY AGRICULTURAL SOCIETY

(A company limited by guarantee)

Independent auditors' report to the Members of Kent County Agricultural Society (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Page 15

KENT COUNTY AGRICULTURAL SOCIETY

(A company limited by guarantee)

Independent auditors' report to the Members of Kent County Agricultural Society (continued)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Kreston Reeves Audit LLP

Samantha Rouse FCCA DChA (Senior Statutory auditor) for and on behalf of Kreston Reeves Audit LLP

Statutory Auditor

Canterbury

11 December 2025

Page 16

KENT COUNTY AGRICULTURAL SOCIETY IA company limitod by guarants•l Consolidated Statem8nt of financial activities lincorporallng In￿rne and expendlturg account) for th8 year ond¢d 30 Septembor 2025 Unrestrlcted funds 2025 Total funds 2025 Total funds 2024 Note Incom• from: Donations and legacies Charitable activities Other trading acliviti@s Investments Other income 33,593 1.210.918 1.436.897 18.684 10,993 33,593 1,210,918 1,436,897 18,684 10,993 33,597 1,065.500 1,317.081 20.371 18.370 Total in¢ome 2,711.085 2.711.085 2.454,919 Expendlturo on: Raising funds Charitable activities 431,206 2.233.592 431,206 2,233,592 462,867 2,176,299 Total exwndltu 2.664,798 2,664.798 2,639.166 Net In¢omel{expendituro1 ￿fOre not gainslllossesl on Investments Nel gains/llossesl on inveslments 46.287 47.459 46.287 47.459 {184,2471 15,7121 Net movement in funds 93,746 93.746 1189,9591 Reconclllatlon of funds- Total funds brought forward Net moveTnent in funds 3,601,290 93,746 3,601,290 93,746 3,791,249 1189.9591 Total funds carried fonvard 3,695.036 3.695.036 3,601,290 The Consolidated stalemenl of financial activities includes all gains and losses recognised in the year. The notgs on pages 2110 42 form part of Ihese financlal statements. P8ge 17

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilmlt¢d by guarant¢•l Reglstor8d numb•r: 02556508 Consolldat8d balan¢¢ sheot as at 30 S•pt¢mber 2025 2025 2024 Note Flxed assets Tangible assets Invgslments Investment propety 18 3.325.365 811.800 525.000 3,422,288 754,943 525,000 4.662,165 4.702,231 Currgnt a$s•ts Debto Cash at bank and in hand 21 246.262 372,229 293,035 412,450 618.491 705,485 Curr•nt Ilabllltle$ Creditors.. amounts falling due within one year 22 1546,072) 1628.2571 Net current assets 72.419 77.228 Total assets less currènt Ilabllltlès 4,7H584 4.779.459 Creditors.. amounts falling due after more than one year 23 {1,039.548} 11,178,169) Total not assets 3.695.036 3.601,290 Charityfunds Unrestricted fijnds 24 3.895.036 3,601.290 Total funds 3.695,036 3,601,290 The Trusle8s acknowledge their responsibilities for complying with the requifemenls of the Ad with respect to accounting records and p￿paration of financial statements. The financial statements have been prepared in accordance wlh the provision5 applicak4e to enlilies subject to the small companies regime. The financial statements were approved and authorised for iSSLte by the Trusle8s and sign8d on their behalf by.. Mr M R Cullen Chairman Date.. 10 December 2025 The notes on pagos 2110 42 form part of these financial statements. Page 18

KENT COUNTY AGRICULTURAL SOCIETY IA company limlt•d by guarantsg) Regl$tered number: 02556508 So¢lety balance Sheet as at 30 September 2025 202S 2024 Flxgd asset$ Tangible assets Investrnents Investment propety 18 20 3,325,385 811,805 525.000 3,422,288 754.948 525.000 4,662,170 4,702,236 Curront a$s¢ts Debtors Cash at bank and in hand 21 197,084 154,967 218,272 89,995 352.051 308,267 Curront liabilitl¢$ Creditors.. amounts falling due within one year 22 {283,4991 1234,9061 Net current assets 68.552 73.361 Total assets less ¢urr•nt Ilabllltles 4,730.722 4,775,597 Creditors.. amounts falling due after more than one year 23 11,039,548) 11.178,1691 Total net assets 3,691.174 3.597,428 Charlty funds Urlreslricted funds 24 3,691.174 3,597.428 Total funds 3.691.174 3,597,428 The Trustees acknowledge thelr responslbililies for complying with the requirements of the Ad with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable lo entities subjoct to the small companies regime. The financial statsments We￿ apwoved and authorised for issue by the Trustge$ and signed on their khaw by.. /, Mr M R Cullen Chairman Date.. 10 December 2025 The note5 on pages 21 10 42 form part of these financial ststfjments. Page 19

KENT COUNTY AGRICULTURAL SOCIETY IA company limitod by guarantee) Consolidated statamant of cash flows for th• yèar ènd•d 30 September 2025 2025 2024 Cash flows from opgratlng aetlvltles Nel cash used in operating activities 27 63.352 {80.347} Cash flows from investing activities Dividends, intere51s and rents from investments Purchase of tangible fixed assets Proceeds from sale of invgstments Purchase of investments 18,684 {18.0811 88.893 (90.5331 20,371 167,7421 21,706 132,5701 Net ¢ash provided byllused in} invgsting activiti•$ 963 158,235) Cash flows from financing actlvltl {Repayments) of borrowing 1104,536} 197.549) Not cash used in financing activities 1104.5361 {97,5491 Change in cash and cash oqulvalont$ In the year Cash and cash equivalents at the beginning of the year 140,2211 1236.131) 412.450 648,581 Cash and ¢a$h equlvalents at the end of the year 28 372.229 412,450 The notes on pages 2110 42 form part of these financial ststemenls Page 20

KENT COUN￿ AGRICULTURAL SOCIETY {A Company limlted by guarantwl Notes to the financial statsm8nts for the year and•d 30 Septem￿r 2025 Genoral Infomatlon Kent County Agricultural Society Is a charity, Ilmiled by gLFarantee. which is inco¥porat8d In England and Wales. with the registration number 2556508. The So¢ieVs registered office is County Shi)wground. Defjing, Maidslone, Kent. ME14 3JF. The charitable activities of the Society are lo hold the Kent County Show for the exhibition of livestock, farm and horticultural produce, machinery and other things pertaining lo agriculture, and to encourage agricultural and horticultural educalh)n and for the improvement of agriculture generally. Accountlng poll¢le$ 2.1 8osl$ of preparation of financial statements The financial ststements have been prepared in accordance wth the Charitiès SORP IFRS 1021 Accounting and Reporting by Charities.. Ststernent of Recommgndgd Practicg applicable lo charities preparing their a¢¢oun15 in accordance with the Financial Reporting Standard applicable in tho UK and Republic of Ireland {FRS 1021 leffective 1 January 20191, the Financial Reporting Standar(I appllcable in the UK and Reptjblic of Ireland IFRS 1021 and the Companies Act 2006. Kent County Agricultural Sodety m8ets the definition of a public benefit entlty under FRS 102. Assets and liabilities are initially recognised at historical cosl or transaction value unless otherwis8 stated in the relevant accounting policy. The group's functional and pr8sent8tsonal currency is Pounds Sterling. The group's financial statements are presented lo the nearest pound. The Consolidated statement of financial adivities ISOFAI and Consolidated balance sheet consolldate the financial statements of the Group and ils subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis. The Group has tsken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented ils own Statement of finan¢ial a¢tMtigs in these financial slatemonts. The Society has taken advantage of the following disclosure exemptions in preparing its individual financial statements as parmitted by FRS 102 Yhe Financjal Reporting Standard Applicable in the UK and Republic of Ireland.. the iequiremenls lo present a statement of cash flows for the Company.. the requirements of Section 33 Related Party Disclosures paragraph 33.7. 22 Company status The Society is limited by guaranloe and does not have a share capital. The liability of each of the members is limited lo such contribution as may be required (not exceeding £1) lo the ScKietys assets if il should be wound up while such person is a member, or within one year after such person ceases to be a member, and of the costs, charges and expenses of wnding up, and for the adjuslmenl of the rights of the contribulories themsefves. If upon the winding LÉP or dissolutlon of the Society there remains a surplus, after the satisfaction of all its debts and liabilities, and property whatsoever. the samg shall not be paid lo or distributed among the members of the Society and shall be givgn or transferred to some other charitable institution having objectives similar to the objectives of the Society. Page21

KENT COUNTY AGRICULTURAL SOCIETY (A company limited by guarant88} Notes to the financial stataments lor tho y•ar •nd•d 30 Soptsmb¢r 2025 Accountlng pollcl•s Icontlnued) 2.3 Going con¢em After making enquiries, the directors have reasonable expectation that the Society arKI the group has adequate resources lo continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the golng concern basis in preparing the finanual stslemenls. 2.4 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in fijrtherance of the general objectives of the Group and which have not been designated for othgr purposes. Designated funds comprise unrestricted funds that hav6 bggn sgt asidg by the Trustges for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated lo the appropriate fund. 2.5 Basis of consolidation The financial statements consolidate th8 accounts of Kent County Agricultural Society and all of its subsidiary undgrtakings I'subsldlarles'l. The company has takèn advantsge of the exemption contained within Section 408 of the Companles Act 2006 not lo present its own Income and Expenditure account. 2.6 Incoming resou￿e¥ Annual subscriptions from members are included in the year they are received. Life membershlp subscriptions are credited to deferred income and released to income in equal installmenls over twenty years. Income from the showground letbng is rgcognised as eamed. Investment income Is recognised on a receivable basis. Income from charitable activities is recognised as eained. Grant incomg is rgcognised where there is enliuernent, certainty of receipt and the amount can be measured with sufficient certainty. Where appllcable, Income is slated exclusive of Value Added Tax and trade discounts. Pag8 22

KENT COUNTY AGRICULTURAL SOCIETY IA company limltod by guarantee) Notes to tha financial $tatsments lor thè yèar onded 30 septern￿r 2025 Ac¢ountlng poll¢5es (contlnued) 2.7 Resourcos 8xpgnded Expenditure is ￿￿gnISed when a liability is incurred. Costs of generatin9 funds are those costs that are incurred in undertaking trading activitie5 that raise ftjnds and in managing the Societys investments. Charitabl8 activities include tha axpenditure associated with staging the Kent County Show. Living Land. Farm Expo and in the making ol educational awards and bursaries as well as grants lo Youn9 Farmers Clubs. Govemanc8 costs include those incurred in the govemance of the Society and its assets and are primarily associated with constitutional and slalutory requirements. Support costs include central functions Ihal have been allocated to activity cost categories on a basis consislenl with use of resources. Expenditure on raising funds includes all expendlture incurred by the Group to raise funds for its charitable purposes and indudes costs of all lundraising activities events and non-¢haritable trading. Expenditu￿ on charitable activities 1$ In￿rred on dirady undertaking the activities which furthèr the Group's objectives. as well as any associated support costs. 2.8 Tangible flxod assets and depreclatlon Tangible fixed assets costing £1,000 or more are capilalised and recognised when future econornic benefits are probable and the cost or value of the asset can be measured reliably. Tangible ftxed assets are carrfed al cost. net of depreciation and any provision for impairnient. Depreciation is not charged on freehold land. Depreciation is provided al rates calculated to write off the cost of fixed 8sse15, less their 8s1imated residual value, over their expected useful lives. Deprecladon fjs provided on the following bases.. Freehold propety Freohold land Fixtures and ffttings 2tIA_ 12.5QA per annum on cost OQA per annum on cost 2%- 25°/o por annum on cost The carrwng values of tangible fixed assets a￿ ￿vieWed for impairment whgn events or changes in rcumstances indicate that the Car￿n9 value may not be recoverable. 2.9 Panslons Pension costs charged against income reprasenl the amount of contributions payable to group personal pension schemes in respect of the accounting year. 2.10 Investments Fixed asset investments are a forrn of financial instrument and aro initially recognised al their transaction cost and subsequently measured al fair value at the Balance sheet dale, unless fair value cannot be measured reliably in which case il is measured al Cost less impairment. Invgstmenl gains and losses, whether realised or unrealised. are combined and shown in the heading 'Gainslllossesl on investments, in the Consolid8ted statement of financAal activities, incorporating income and expenditure accounL Page 23

KENT COUNTY AGRICULTURAL SOCIETY (A ￿MpanY Ilmlt•d by guarants81 Notss to th¢ flnan¢ial statements for the year ended 30 Septsmb•r 2025 Accountlng pollcles I￿ntInued) 2.11 Inve$tment property Investment property 15 carried at fair value detemiined annually by the ￿1￿ClOr5 with the assistance of external valuers when required and derived from the Current market rents and investment property yields for comparable real estate, adjusted if necessary for any drfference irb nature, location or condition of the specific assel. No depreciation is provided. Changes in fair value are recognised in the Stslement of financial aclivilies. 2.12 Interest receivable Interest on funds held on deposlt Ss Included when receivable and the amount be measured reliably by the company- this Is normalty upon notification of the inleresl paid or payable by the 88nk. 2.13 L•a$ing and hire purchase Assets obtained under hire purchase contracts and finance leases are capilalised as tangible fixed assets. Assets acquired by finance lease a￿ depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Flnance leases are those where substantially all of the benefits and risks of ownership are assumed by the Group. Obligations under such agreements are includ8d in ¢roditors, net of the finance charge allocalgd to future pericxJ5. The finan￿ elernent of th8 rèntal payment is charged to the Consolidated statgmgnt of financial actiwlies so as to produce a constsnt periodic rale of charge on the net obligation outstandin9 in each period. 2.14 Operatlng1oa$¢$ Rentals paid under operating leases are Charged lo the Consolidated slalernenl of financial activities on a straight line basis over the lease temi. 2.15 Dgbtors Trade and other debtors are recognised at ihe settlement amount after any trade discount offered. PrepayTnenls are valued at the amount prepaid net of any trade discounts due. 2.16 Cash at bank and In hand Cash at bank and in hand includes cash and short-tgmi highly li]uid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.17 Llabllttl¢$ and provlslons Llabililies are recognised when there is an obligation at the Balance sheet dale as a result of a past event, il is probable that a transfer of economic benefit will be lequi￿d in settlement, and the amount of the settlement can be estimated reliably. Liabillties are rec(*Jnlsed al the amount that the Soaety anticipates it will pay lo settle the debt or the amount il has received as advanced payTnents for the gwds or serylces It must provlde. Provisions are mgasurgd at the best es￿mate of the amounts required to sGtIlg the obligation. Wherè the effect of the lime value of money is rnalerial. the provision is based on the present value of those amounts, discounted al the pre-tax discount rate that rgflects the risks specific to the liability. Thg unwinding of the discount is recognised in the Consolidated statement of financAal activities as a finance cost. Page 24

KENT COUNTY AGRICULTURAL SOCIE (A company limltod by guarnnteel Notes to tho financlal $tatsments for the yoar ond?d YJ Septombor 2025 Ac￿UntIng pollcles l¢ontlnued) 2.18 Financial instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 25

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilm￿8￿ by guaranto¢) Notes to the financial sLitemonts for tha yaar endgd 30 Soptom￿r 2025 Judgoments in applying accounting polici8s and koy $our¢o$ of estlmatlon un¢•rtalnty The preparation of the financial statements requlres the directors lo make judgements, estimates an assumptions that can affect the amounts reported for assets and liabilities, and the results for the year. The nature of eslimalion Is such though that actual outcomes could differ significantly from those eslimales. Critical accounting eslimales and assumptions.. Leasg commitments The company ha5 entered into a ¥ang8 of laas& commitm8nts in rospect of property, plant and equipmant. The classification of these leases as either financial or operating leas95 require5 the directors lo consider whether the terms and conditions of each lease are such that the company has acquired the risks and rewards associated wth the ownership of the underfyng assets. Going concem In the judgement of the directors it is appropriate lo prepare the financial 5tsternen15 in accordance with the going concem basis of a¢¢ounling. See accounting policy 2.3 for further details. The following are the company's key sources of estimation Un￿rtaInty'. Investm&nl prDperti8S The company holds investment propety a fair value of £525.000 at year end (see note 191. In order to detemiine the fair value of investment propèrty the directors have used a valuation technique basod on comparable market data. The determined fair value of the investment property is most sgnsilive to fluctualions in the property market. Tangible fixed assets The company has recognised tsngible fixed assets with a carrying value of £3,325.365 at the reporting date (see note 181. These assets are slated at their cost less provision for depreciation and impaim)ent. The Companqs accounting policy sets out the approach lo calculating dep￿ciall0￿ for immaterial assets acquired. For material assets such as land and buildings the company determines at acquisibon reliable estimates for the usefvl life of the asset, its r8sidual value and decoTnmissioning costs. These eslimatas are based upon such factors as the expected use of the acquired asset and market conditions. subsequent r8porting dates the dlreclors consider whether there are any factors such as lechnol(KJical advancements or changes in market conditions that indicato a need lo reconsider the eslimales used. Where there are indicators that the Carrying value of tsngible assets may be impaired the company undertakes tests to determine the recoverable amount of assets. These tests require estimates of the fair value of assets less cost lo sell and of their value in use. Wherever possible the estimate of the fair value of assets Is based upon observable market prices less incremental Cost for disposing of the asset. The value in use calculation is based upon a discounted cash flow model. based upon thè compan￿$ forecasts for the foreseeable future which do not include any restructuring activities that the company is not yet committ8d to or significant future investrnenls that will enhance the asset's perfom)ancg. The recoverablè amounl is most sensitive lo the discount rale used for the discountèd cash flow model as well expected future cash flows and the growth rale used for extrapolation purposes. Page 26

KENT COUNTY AGRICULTURAL SOCIETY {A company limitod by guarantsel Notes to tho financial stst•m•nts for th• year onded 30 September 2025 Donatlons. legacles and grants 2025 2024 Membership subscriptions 33,593 33,597 Income from investmonts 2025 2024 Interest receivable Dividends receivable 10.943 7.741 11,172 9,199 18.684 20,371 Other income 2025 2024 Other inwme 10.993 18,370 Income from charltabla actlvltl8s These predominantly rep￿Sent income in relation to the Kent County Show. together with other income. and are stated net ol Value Added Tax. Taxatlon In the vi8w of the directors. thè various sources of inwme attributable to the Society are not liable to Corporation Tax. This position has been confimied by HM Revgnue & Customs in relation to the accounts ol the S(*iety for its first accounting period, subject lo the Society continuing lo apply its income for charitable purposes in accordance with Paragraph 1 Schedule 6 of the Finance Act 2010. The Society was required to submit its accounts and a Corporation Tax self assessment retvm lo HM Revenue & Customs lor the year ended 30 September 2009 which indicated that no taxable wsult arose. It is likely that this p¢sition will be reviewed frorn time to time. Page 27

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilmrted by guarant￿) Notes to th• financial statements l¢r the year ended 30 September 2025 Dlr8ct cos1$ Total Total Unfestricted Unreslricled 2025 2024 Finance e¥pense5 Showground expenditure Wages and salaries National insurance 71,098 1.364,188 314,363 14,115 10,104 71,557 1,276,672 225,133 13,352 4,176 Pension cost 1,773,868 1.590.890 10. Support ¢ost$ for Society Activltlos Total Totsl UTrrestricted Unreslricled 2025 2024 Salaries and t8mporary 51aff National insurance Pension costs Other employrnenl costs 214.851 19.010 6.779 3,724 251,985 25.751 9,139 1,347 244,384 288,222 Insurance Propety and equipment maintenance Depreciation Loss on disposal of fixed 8ssets 40.990 4.064 113.004 40.021 3,903 124,862 300 158,058 169,086 Governance costs Audit 21.550 2.075 14,481 15.108 4.088 20,000 1,375 16,092 17.303 5,816 Accountancy Professional Marketing Society costs 57,302 60,586 459.724 517,894 Page 28

KENT COUhlTY AGRICULTURAL SOCIETY IA company Ilmltsd by guarantee) Notes to th• flnancial statements for the year ended 30 Soptambèr 2025 Professlonal fe•s 2025 2024 St¢xkbroking Legal 7.626 7.08Q 7.201 8,891 14,706 16,092 Analysls of expenditure on charitablè a¢tiviti•s Summary by fund type Unrestrlctsd frJnd$ 2025 Total 2025 Total 2024 Society 2,233,592 2.233,592 2,176,299 Total 2024 2,176,299 2.176.299 Summary by expenditure type Staff ¢osts Dopreclation Other ¢osts 2025 2025 2025 Total 2025 Total 2024 s￿Iety 579.222 113,004 1,541,366 2,233,592 2,176,299 Total 2024 561,551 124,862 1,489,888 2.176,299 Page 29

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilmltsd by guaranlg91 Notés to th• financial statemants for the year endgd 30 S•ptomb•r 2025 12. Analys1$ of expenditure by actlvltles Actlvttley undertaken difectly 2025 Support costs 2025 Total funds 2025 Total funds 2024 Society 1,773,868 459,724 2.233,592 2.176,299 Total 2024 1,658,405 517,894 2,176,299 13. Audltors. remuneration 2025 2024 Fees payable lo the Societys auditor for the audit of the Societys annual accounts 21,550 20.000 Foos payable lo the Societys auditor In respect of-. Taxation compliance servic9S 2.075 1.375 14. Staff costs Group 2025 Group 2024 Society 2025 Solaely 2024 Wages and salaries Sodal security costs Contribution to defined contrfbulion pension sch8mes 529.214 33,125 507,223 38.939 529,214 33.125 507.223 38,939 16,883 15,389 16,883 15.389 579,222 S61,551 579,222 561,551 The average number of persons employed by th9 Soaety during the year was as follows.. Group 2025 No. Group 2024 No. Society 2025 No. s￿Iety 2024 No. Administration 18 17 18 17 Page 30

KENT COUNTY AGRICULTURAL SOCIETY IA Company Ilmltod by guarantse) Notss to tha flnancial $tat•ments for the year ended 30 September 2025 14. Staff costs (contlnuodl No employee recelved r8muneralion amounting lo more than £60,000 In either year. The Trustees and Senior Management Team who have the authority and responsibility for planrling. directing and controlling the activities of the group are considered lo be key managernenl personnel. Total remuneration in respect of the Senior Management Team is £69,22812024'. £68,219). IS. Trustees. r8munorallon and ¢xpensos During the year, no Trustees received any remuneration or other benefits12024- £NILI. During the year ended 30 September 2025. expenses totalling £179 12024.. £881 were paid to one Trustee 12024.. one) during the year in r8sped of reimbursement of out of pocket expenses such as travel. 16. Penslon costs The Society makes contributions to a group personal pension scheme in respect of certain members of staff and lo an auto enrolment compliant scheffle in respect of all other qualrfying members of staff. The assets of the schemes are held separately from those of the Society in independently adrninistered funds. The pension cost represents contributions payable by the Society and amounted lo £16,883 {2024'. £15,389). M year end there remains £1,907 payable to the fund12024'. £1,748). 17. Interest payablo 2025 2024 On other bans 66,324 71.590 Page 31

KENT COUNTY AGRICULTURAL SOCIETY {A company limltsd by guarantoo) Notes to the financlal statements for the y•ar •nd¢d 30 SoPt•mbar 2025 18. Tanglble flxed assets Group and Socl•ty Assets in the course Freehold of Flxtures and pioperty Constructlon flttlngs Total Cost or valuation Al 1 O¢tober 2024 AdditK)n5 7.023,953 12,106 1,825 666,206 3,975 7,691,984 16.081 AI 30 September 2025 7,036,059 1,825 670.181 7.706.065 Depreclatlo At 1 October 2024 Charge for the year 3.644,522 98,836 625,174 14,168 4.269,696 113.004 At 30 September 2025 3,743.358 639.342 4,382,700 Net book value At 30 September 2025 3.292.701 1.825 30,839 3.325,365 AI 30 September 2024 3,379,431 1,825 41.032 3.422.288 The net book value of assets held under finance or hi￿ purchase contracts. induded above. are as follows.. 2025 2024 Plant and machinery 4.613 Included in land and buildings are the follo¥Mng amounts ￿latin9 to asse15 on which no depreciation has been charged.. Freehold land.. £228,431 12024.. £228,431). Page 32

KENT COUNTY AGRICULTURAL SOCIETY {A company limlt8d by guarantsel Notes to the financial stat•m&nts for th• y•ar onded 30 September 2025 19. Investment property Group Froehold Inv&stment property Valuatlon At 1 O¢tober 2024 Surplus on revaluation 525,0¢)0 At 30 Septernbor 2025 525.000 The Trustees had a professional valuation undertaken on 20 November 2023 by BTF Partnership that valued the propety al £525,000. The Truste85 havè conducted a review of similar property In the area and although countryside property comparisons are difficult to make. the Trustees have Concluded tho reported valuation, on an existing use basis. remains appropriate at the year ond. 20. Fixed asset Investments Llsted Investments Group Cost or Valua￿on Al 1 October 2024 754,943 90,533 188,8931 55,217 Additions Disposals Revaluations At 30 September 2025 811.800 Net book value At 30 September 2025 811.800 At 30 September 2024 754,943 Page 33

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilm￿¢￿ by guarantsel Notes to tho financlal $tstements for tho y•ar onded 30 September 2025 20. Flxed asset Invo$tmgnl$ l¢ontlnuod) Llst•d so¢urltles Unllsted Socurltles Total So¢l¢ty Cost or valuation At 1 October 2024 Addith)ns Disposals Revaluallon8 754,943 90,533 188,893) 55,217 754.948 90.533 {88,893) 55.217 AI 30 September 2025 811,800 811,805 Net ljook value At 30 September 2025 811.800 811,805 At 30 September 2024 754,943 754,948 Listed Investments are held within the UK. AJI omounts above related to the general fund. Subsidiary undortakings The ft)Ilowing were subsidiary undertaklngs of the Society- Class of sharos Name Holdlng Prlnclpal actlvlty Kent Event and Exhibition Centre LirTJited Ordinary 100% Raising fvnds for the Kent County Agricultural Society by the hire of the showground to outsidè users Why Farming Matters in Kent Limited Ordinary 100% Dormant Fam) Expo Llmited Ordinary 100% Dormant Biddenden Tractorfest Limited Ordlnary 100% Dom)anl The rggistered office of the above Companies is County Showground, Detling, Mawjslone, Kent. ME14 3JF. Page 34

KENT COUNTY AGRICULTURAL SOCIETY (A company Ilmlted by guarantee) Notes to tho flnan¢lal Statements for th8 year ended 30 Saptèmb¢r 2025 21. Dèbtors Group 2025 Group 2024 Society 2025 Society 2024 Due after more than one year Prepayments and a¢¢Tued incorne Due within one year Trade debtor5 Amounts owed by 9roup undertakings Other debtors Prepayments and accrued income 25,500 51,000 25,500 51.000 156.S38 159.591 30.629 85.689 55,266 92.147 75,125 55.266 8,958 75,125 7,319 246,262 293,035 197,084 218,272 Cr•dltors.' Amounts falling due within one ygar Group 2025 Group 2024 Socloty 2025 Society 2024 Bank loans Trade creditors Amounts owed lo group undertakings Other tsxation and social security Other creditors Accruals and deferred income 117,404 83.329 109,869 54,529 117.404 54.714 109,869 43,728 58,765 25.500 261.074 65,497 25,500 372,862 12,066 25,500 73,813 11,442 25.500 44,365 546.072 628,257 283.499 234,906 Deforrod income Group SOc￿ty Deferrgd income al 1 October Resources deferred during the year Amounts released from previoLts years 255.397 176,654 1255,3971 14,347 35,937 114,3471 176,654 35.937 Page 35

KENT COUNTY AGRICULTURAL SOCIETY (A company limlt8d by guarants•l Not¢s to the financial statomonts for the year •nd•d 30 S•ptember 202S 23. Credltors: Amounts falling du• after more than on• ygar Group 2025 Group 2024 Socloty 2025 Society 2024 Bank loans Accruals and deferred income 1.003.390 36,158 1.115.461 62.708 1.003,390 36,158 1,115,461 62,708 1,039,548 1.178.169 1,039,548 1,178,169 The aggregate amount of liabilities payable or rapayablg wholly or in part more than five years after the reporting dale is.. Group 2025 Group 2024 Society 2025 Society 2024 Payable or repayable by Instslments 618,897 669,382 618,897 669,382 Bank loans comprise.. il A bank loan lo part finance the Kent Event Centre Exhibition Hall is secured by way of a legal charge on the County Showground. The k)an is repayable in monthly inslalments over a period of 25 years from 2010. interest is payable at 3.95°k per annum. ill 3 bank loans lo finance the Maid51one Exhibition Hall. The bank loans are secured by way of a legal charge on the County Showground. The loans had a 2 year deferred repayment period after which the loan is repayable by inslalments by be￿leen 2033 and 2034. Interest is payable at beiween 4.15Yo above base rate and 4.350/9 above base rale per annum. Deferred incorne represents membership Subscriptions in respect of lrfe members and Ilfe govornors. Amounts received are released to income over a 20 year period. Dof•rred income Gr¢up Sooety Def9rred income al 1 October Resources deferred during the year Amcmjnts released from previous years 37,208 10,658 {37,208) 11,708 10,658 111,7081 10.658 10.658 Page 36

KENT COUNTY AGRICULTURAL SOCIETY {A company Ilmltsd by gualantse) Notss to the finan¢lal statements tor th• year anded 30 SoPtemb8r 2025 Statement of funds Statgment of funds - current yoar Balance at 30 Galnsl Sopt•mbar {Los$e51 2025 Balance at 1 Oct¢ber 2024 Transfers inlout Ine¢me Expendlture Unrestrlcted funds Deslgnated funds Awards Fund Tangible fixed assets Womens Farming Union Event Disrupb'on Fund 35,971 13211 35,650 2.995,378 299.433 3,294,809 2.160 2,160 50,000 so.000 3,083,5D7 1321) 299.433 3,382.619 General funds General Funds 517,783 2,711,Q85 {2.664,477} {299,433} 47,459 312.417 Total Unrestrictod funds 3,601,290 2.711.085 (2.664,7981 47.459 3,695.036 Designatgd funds li} The Awards Fund represents the balance of funds received from George Lane Hooson and Irene. Lady Astor. By d￿l$lOn of the directors, legacies have been transferrèd lo a designated fund in order to meet the wishes of the testators, although those wSshes were not binding. Transfers in the year represent awards granted from the designated fvnd. lil) The Tangible Fixed Asset Fund. represents the book value of tangible fixed assets used in the furtherance of the Societys objects less any directly associated borrowings as these are not in the opinion of the directors, part of the Soctetys free reseryes. {iiil The WFU Fund represents a donation of fund5 received from the Women's Food and FarmiThJ Union IWFUI. By the decision of the directors, this donation has been transferred lo a designated fund in oftler lo support the activities of the Farming in the Classroom project. (iv) Th& Event Disruption Fund is deslgnaled by the TNstees lo cover the polenfjal eventuality that the So¢¢ety do not benefit from the additional £50,000 contribution generated by the Biddenden TractorFesl in any one year. This is as a result of severe weather disruptions on land that is sus¢$plible lo Iloodlng. Page 37

KENT COUNTY AGRICULTURAL SOCIETY (A company Ilmlted by guarantee) Notes to tho finanelal statements for tho year ended 30 Septomb•r 2025 24. Statement of funds (contlnu•dl Statomont of funds- prior year Balance al 30 Gainsl September {Losses) 2024 Balance al 1 October 2023 Transfers inlout Income Expendllure Unrestrithd funds Deslgnated funds Awards Fund Tangible fixed assets 35,971 35.971 2,703,556 291,820 2.995,376 Womens Farming Union Event Disruption Fund 2,160 2,160 50.000 50.000 2.791.687 291,820 3.083,507 G•neral funds General Funds 999,562 2.454,919 {2,639,1661 {291,8201 {5,7121 S17,783 Totsl Unrestricted funds 3.791.249 2,454,919 (2,639,166) 15,7121 3,601,290 Page 38

KENT COUNTY AGRICULTURAL SOCIETY IA company Ilmlted by guarantee) Notes to the finan¢lal statements for tha yoar ended 30 Septembar 2025 25. Sumrnary of funds Summary oftund5- current ￿ar Balanco at 3Q Galnsl September {Lo8$esl 202S Balanc• at 1 O¢tober 2024 Transfers Inlout In¢ome Expendituro Designated funds General funds 3,083,507 517,783 {321) 299.433 2.711,085 12.664.477) 1299,433) 3.382,619 312.417 47.459 3,601,290 2,711.085 {2.664.798) 47.459 3,695.036 Summary of fvnds- prlor year Balance al 30 Gainsl September {L05sesl 2024 Balance al 1 October 2023 Transfers inlout Income Expenditure Designated ftjnds General funds 2,791.687 999.562 291.820 12.639,1661 1291,820) 3,083.507 517,783 2,454.919 (5,7121 3,791,249 2,454,919 {2,639,1661 {5,7121 3.601,290 26. Analysis of net assets between funds Analysls of not assets betwaan funds- ¢urrtnt yaar Unr8strlctod funds 2025 Total funds 2025 Tangible fixed assets Fixed asset investments Investment propety Debtors due after more than one year Cijrrenl assets Creditors due within one year Creditors due in more than one year 3,325,365 3,325,365 811,800 811,800 525.000 525,000 25.500 25,500 592,991 592.991 1546,0721 (546.0721 {1,039,5481 11.039,548) Total 3,695,036 3.695,036 Page 39

KENT COUNTY AGRICULTURAL SOCIETY IA company limlted by guarant88) Notes to the financial statements for the yaar ended 30 Septembèr 2025 26. Analysls of not assots between fvnds (continued) Analysis of not assets bgtsyoon funds - prlor ￿ar Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Inve51menl property Debtors due aft$r more than one year Current assets Credilofs due within one year credito￿ due in rnoie than one year 3,422,288 3,422,288 754,943 754,943 525.000 525,000 51,000 51,000 654,485 654.485 1628,257) {628,2571 {1,178,1691 {1,178,1691 Total 3,601,290 3,601.290 27. Ro¢oncillatlon of net movement In funds to net eash flow from operatlng a¢tlvltles Group 2025 Group 2024 Nel incomelex￿nditu￿ for the year 185 per Statement of Financial Acliviliesl 93.746 189.9591 AdJu$tments for.. Dgpreclallon charges (Gainsylosses on investments Dividends. interests and rents from investments {Increaseyde￿ease in debtors Increaselldecrease} in credtiors Loss on disposal of fixed asset 113,004 {55,217) {18.6841 46.T13 1116,2701 124.862 5,989 120,3711 133.791) 32.643 Net cash provlded byllused In) operatlng activltl•$ 63,352 180,3471 28. Analys1$ of cash and cash equlvalents Group 2025 Group 2024 Cash in hand 372.229 412,450 Page 40

KENT COUNTY AGRICULTURAL SOCIETY IA company limlted by guarantee) Notes to the financial $tatements for the yoar ended 30 Septembar 2025 29. Analysls of changgs In net debt At30 September 2025 Octobor 2024 Cash flows Cash al bank and in hand Debt due wthin 1 year Debl due after 1 year 412,450 {109.8691 {1,115.4611 140,2211 372,229 17,5351 1117,404) 112,071 11,003.390) 1812,880) 64.315 {748,5651 30. Operating 18ase commltments At 30 September 2025 the Group and the Society had commllmenls to make ftjture minimum lease payrnents under nonwcancellable operating leases as follows.. Group 2025 Grovp 2024 Society 202S Society 2024 Not later than 1 year Later than 1 year and not later than 5 y8ars 13,320 39.060 17,346 45,900 13,320 39,060 17.346 45,900 52.380 63,246 52.380 63,246 Page41

KENT COUNTY AGRICULTURAL SOCIETY (A Company limitsd by guarantee) Not•$ to the financial st•t•m•nts for the year endèd 30 Septemb•r 2025 31. Rolated party transa¢tlons During the year. the charity made payment to another charfty, The Mardgn Fruit Show Society. for Iradestand hirg and educational workshops of wh￿h C E Seyrnour is chair of trustees. This was under normal market conditions for £1,97512024.. £3,700) During the year, Coal to Music Entertainment Limited. a company owned by C Seymourfs pargnts, supplied the hire of 8 organ al Tractorfesl under normal market conditions for £395 12024.. £3851. No amounts weie outstanding al year end. During the year, Biddenden Vineyards Limit8d, 8 company owned by R J Barnes, supplied goods and a temporary cash float (to miligale a PDtential security risk presenl8d by handling cash for an event) lo the Society under nomial market conditions amounting lo £890 12024.. £3,514). No amounts rernalned outstanding at year end. Brachers LLP, an organisation of which S Gaines {Trusleel is a Partner, provided legal advice lo the Society in the prior year and invoiced costs under normal marf(et conditions for £5,425). No amounts remained oulslanding at the year end. Thero were no transactions within the 2025 financial year. Bax Thomas French Limited. a company of which F Cornwallis is a Director, provhged services lo the Society under normal market conditions in the prior year amounting to £655. No amounts remained outstanding al year end. The same company also provided a valuation servlce for the Socielrfs investment property and conducted such valuation undèr normal market conditions. F Cornwallis was not the suryeyor conducting the valuation. There were no transactions within the 2025 financial year. Infrastructure works were completed in the prior year by S J Barnes Ltd. son of R J Barnes who was Trustee in the year, under normal market conditions. Work Invoiced amountsd lo £1,418 and no amounts remained outstsnding al year end.There were no transactions within the 2025 financial year. 32. ControllSng party There is no ultimate controlling paty. Pagg 42

K•nt County A9rkultural Soclg¢y and Its subsldlarles Detalled Income and expenditure o¢¢ount for thg year •ndod 30 Soptember 2025 Society Subsldlary Group 2025 Society SubsSdiary Group 2024 Kent County Show Income Less". direct expenditure 878.689 826.189 878.689 826,189 757,025 786.698 757.025 786.698 52,500 52.500 29,673 29,673 Showgrtyjnd letbng irtome Less.. direct expenditure 17,765 1,419.132 1,436,897 417,238 417.238 14,729 1,302.352 1.317,081 451,095 451,095 17,765 1.001.894 1,019.659 14,729 851,257 865.986 TractorFest Less.. diroct exp8ndil(¥e 206,382 162.264 206,382 162,264 201,541 131.059 201,541 131,059 44.118 44.118 70,482 70.482 Farming Confar9nce Les5.' direct expendikne 2.300 3,630 2,300 3.630 2,450 3,297 2.450 3,297 1,330 1,330 Living Land Less. dlrect 4xp8ndi￿re 14,768 22.386 14,768 22.386 19,775 19,775 7,618 7,618 19.775 19,775 Heritsge Transport Show Les5'. dir8¢t expendlturè 49.220 15,728 49,220 15,728 45.562 15,369 30,193 45.562 1S,369 33,492 30.193 Farrn Expo Less.. direct expenditur8 59,559 27.463 59,559 27,463 58.922 29,167 58,922 29,167 32.096 32.096 29.755 29,755 Other Income Donations and18gaci8$ Other income Interest aThJ dlvidènds 33,593 10,993 18,684 33.593 10,993 18.884 33,597 18.370 20,371 33,597 18.370 20,371 63,270 63.270 72.338 72,338 Gros$ In¢om8 less dlrod expenditure 234,293 1.001.894 1,236,187 167,202 851,257 1,018.459 Administration G8neral Deprecrdtion 960.583 85,246 113.004 7,139 23.928 967,722 109.174 113.004 954,592 93,236 124.862 1,439 28,577 956,031 121,813 124.862 1,158.833 31,067 1,189.900 1,172,690 30.016 1,202.706 Pago 43

K•nt CountyAgriculWral So¢lety and its sub$idlarle$ Detalled Income and expendl¢ur* account for the year ended 30 Sèpternber 2025 Socl•ty Subsldlary Group 2025 Soci8ty Subsidiary Group 2024 Surplu$ befor• Inter-antity Charg05 and gFft ald 1924,5401 970,827 46,287 11.005,4881 821,241 1184.2471 Interonuty charge8 347,591 1347,S911 363.000 1363,0001 &Jrplus before taxatlon {576.9491 623,236 46.287 1642.4881 458,241 1184,2471 Taxatlon Surplus after taxatlon 576,949 623.236 46 287 642,488 458.241 184.247 Page 44

Kent CountyAgrfcultural So¢loty and Its 5ubsldlarle8 Sehedul¢$ to tho datailed Income and èxpendlture a¢¢ount for th• ￿aT ended 30 Septomber 2025 Group 2025 Group 2024 1 Kent County Show incon Admissions Trade stands Entry fees,livestock etc Cat8ring fran¢hlse Incom6 Six)nsorship and hospitality Show gLJide Official lunch 464,884 237,291 45.687 65,990 60,940 3.482 415 367,336 241,856 43.422 59.621 42.S17 2.206 67 878,689 757,025 2 Show èxpenditure Showground p￿Parat￿￿n and servi¢es Entertainmènt Gat&keepers and car park attendants Security serviees Printing and Publicfty Cost ol catoring Prize money and engraving cup5 Affiliation fees 524,$40 53,733 66.453 45,430 52,417 14,891 65.420 3,305 483,797 46.689 66,058 38,047 65,457 14.685 69,586 2,379 826.189 786,698 3 Donations and l•gaeies Life goverrors. subscriptions Gov8mors subscripts.ons Lrfe member5, subscriptions Memtr*rs subscriptions Show subs￿p110ns $86 1,167 933 13.997 17,613 15.282 16.098 33,593 33.597 Page 45

K•nt County Agrlcullural Soclety and Sts subsldlorle8 Schedules to the detalled income and expendituro account for the year end￿ 30 Strptgmber 2025 Group 2025 Group 2024 4 Interest and dividend$ re¢elvabl¢ Inter88t receivable Dividen¢Js reeewable 10.943 7.741 11,172 9,199 18.684 20,371 5 Admlnls¢ratlon Staff costs Premises costs Propetty and equipm8nt maintenan Trav811tng Printing and station8ry Postage T818phone Software costs Loss on disposal Bank inter8st and charges Extraordinary items S84,938 134.651 107,485 2,592 7.591 3,244 19.945 29,910 565.863 148,139 59,464 3,618 11,605 2,755 16.468 30,459 300 74.637 41.284 70,227 960,583 954,592 Paga 46

Kont County Agrl¢ultural S¢¢lety and Its $ubsldlarl8$ Schedules to the detalled income and expendlture a¢¢ount for the year ended 30 Sfjplembor 2025 Society Sub$ldlary Group 2025 Soaety Subsidiary Group 2024 6 Goneral Insurance Accountancy Professional Marketing and promolk)n Educational awards Society functions 40.990 15,825 14,489 5.942 8,000 40,990 22,075 23,001 15,108 8,QOO 40.021 15,125 16,498 40,021 21,375 26,831 17,303 10,467 5,816 6.250 8.512 9,168 6,25L) 10.333 11,994 10,467 5,816 85,246 23,928 109.174 93.236 28.577 121.813 7 Interwentity charge$ KEECL- adminislr8fjon KEECL- licence 290,000 57,591 {290.0001 (57.5911 347.591 340.000 1340,0001 23,000 123,0001 363,000 347 591 363,000 Page 47