REGISTERED COMPANY NUMBER: 02682537 (England and Wales)
REGISTERED CHARITY NUMBER: 1008403
Report 0£ the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2023
for
Royal Lancashire Agricultural Society
Egan Roberts Limited
Accountants
Citygate
LongTidge Road
Preston
Lancashire
PR2 5BQ

Royal Lancashire AgrlcuStural Society
Contents of the Financial Ststements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial A¢tivAties
Balance Sheet
Notes to the Financial Statements
7 to 11
Detailed Statement of Financial Activities
12 to 13

Royal Lancashlre Agrlcultural Society
Report of the Trustees
for the Year Ended 31 December 2023
The trustees who are also diTectOTS OE the charity for the puryoses of the Companies Act 2(1061 present their
report with the financial statements of the charity £or the year ended 31 December 2023. The ITUStees have
adopted the provisions OE Accounting and Reporting by Charities." Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 {effective l January 2019).
STRucfuRE, GOVERNANCE AND MANAGEMENr
Governing document
The charity is controlled by its governing documenL a deed of trust, and constitutes a limited company,
limited by suarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02682537 (England and Wales)
Registered Charlty number
1(108403
Registered office
Suite 26
Manor Court
Salesbury Hall Road
Ribchester
Lancashire
PR3 3XR
Trustees
P Clarke Director
Mrs N Gornall Farmer
C G Mustoe Company Director
Mrs A J Parfitt Inspector
P C R Street Company Director (resigned 28.3.23)
J M Holtby Retired
dependent Examiner
Egan Roberts limited
Accountants
Citysate
Longridge Road
Preston
Lanca5hire
PR2 5BQ
Bankers
Barclays Bank plc
38 Fishergate
Preston
lancashire
I￿12AD
Approved by order of the board of trustees on 22 May 2024 and signed on its behalf by:
Page I

Royal Lancashire Agricultural Soclety
Report of the Trustees
forthe Year Ended 31 December2023
C G Mustoe- TTUStee
Page 2

Independent Examiner's Report to the Trustees of
Royal Lancashire Agrlcultural Society
aependent examiner's report to the trustees of Royal Lancashire Agricultural Soclety {'the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 December 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accoTdance with the requirements of the Companies Act
2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited urLder Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your
charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out
my examination I have followed the Directions given by the Charity Commission under Section 145(5) (bl of
the 2011 Act.
Independent examiner's statement
Since your charity's STOSS incotne exceeded £250,000 your examiner must be a membeT of a listed body. I can
confirni that l am qualified to undertake the examination because I am a member of the Institute of
Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirni that no matters have eome to my attention in connection with
the examination giving me Cause to believe:
accounting recoTds were not kept kn respect of the Company as requiTed by Section 386 of the 2006
Act,. OT
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examinatio￿ or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charitie5 prepariiig
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which
attention should k drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Keith Roberts
The Institute of Chartered Accountants in Ensland and WaIes
Egan Roberts Limited
Accountants
Citygate
Longridge Road
Preston
LancashiTe
PB2 5BQ
1•.7. 10$*
Page 3

Royal Lancashire Agricultural Society
Statement of Financial Activities
for the Year Ended 31 December 2023
2013
Unrestricted
fund
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,298
3,740
Activities for seneratyng fund
Other income
324712
9,359
377,833
lo￿86
Total
340,369
392,159
EXPENDITURE ON
Raising funds
340W9
305,255
Other
1413
2,635
Totsl
307,890
NEf INCOMV(EXPENDrruRE)
(2,053)
84269
RECONCILIATION OF FUNDS
Total funds brought forward
216,058
131,789
TOTAL FUNDS CARRIED FORWARD
214005
216,058
The notes form part of these financial statement5
Page4

Royal Lancashlre Agricultural Societv
Balance Sheet
31 December 2023
2023
2022
Total
funds
Unrestricted
fund
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
11160
218,783
21,511
218,413
230,943
239,924
CREDrfoRS
Amounts falling due within one year
7,421)
(23,866)
NET CURRENf ASSETS
213￿22
216,058
TOTAL ASSETS LESS CURRENT
LIABILITIES
214005
216,058
NET ASSETS
214,1)05
216,058
FUNDS
Unrestricted funds
214,005
216,058
TOTAL FUNDS
214,005
216,058
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 December 2023.
The members have not Tequired the company to obtain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitsble company keeps aceountins records that coniply with Settions 386 and 387
of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end 0£ each financial year and of its Surplus or deficit for each finaneial year in
accordance with the Tequirements of Sections 394 and 395 and which othenYi5e comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
The notes form part of these financial statements
Page 5
continued...

Royal Lancashire Agricultural Soclety
Balance Sheet- continued
31 December 2023
These financial statenients have been Prepared in accordance with the provisions applicable to charitable
companies subiect to the small companies Tegime.
The financial statements were approved by the Board of Trustees and auth￿iSed for issue on 22 May 2024
and were si8ned on its behalf by:
us
ruste
p aarke- Trustee
The note5 form part of these financial 5tatement5
Page 6

Royal Lancashire Agricultural Society
Note5 to the Financial Statement5
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the eharitable company. which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Finanaal Reportins Standard applicable in the UK and Republic of Ireland IFIIS
102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reportins Standard
applicable in the UK and Republic of treland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Income
All income is reco￿liSed in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing tlie charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that ag8regate all cost
related to the category. Where costs cannot be direetly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the followins annual rates in order to Write off each asset over its
estimated useful life.
Plant and machinery
20°k on c05t
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donoT OT when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Hire purchase and leasing commitnients
Rentals paid under operatins leases are charsed to the Statement of Financial Activities on a straight
line basis over the period of the lease.
Page 7
continued...

Royal Lancashire Agricultural Society
Notes to the Financial Statements- continued
for the Year Ended 31 December 2023
ACTIVITIES FOR GENERATING FUND
2022
Ticket sales
Concessions
Sponsorship8
Trade stands
Show jumping
96268
28,357
76,546
66,806
451
192,007
22,000
73,108
41,757
5,446
L 11
Craft stalls
Food hall
Lifestyle
Showing- light horse
Livestock entrAes
Showing- heavy horse
7￿51
4239
7￿29
27,378
3.379
3,301
5,813
21,802
9220
743
32£712
377,833
NET INCOMF/(EXPENDrruRE)
Net income/(expenditure) is stated after charging/lcrediting).'
2023
2022
Depreciation- owned assets
Hire of plant and niachinery
17
27,743
13,470
TRUSTEES, REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for
the year ended 31 DecembeT 2022.
Trustees, expenses
There were no trustees, expenses paid for the yeaT ended 31 December 2023 nor for the year ended
31 December 2022.
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfIviTIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,740
Activities for generating fund
Other ineome
377F33
10,586
Total
392,159
EXPENDrruRE ON
Raising funds
305,255
Other
1635
Page 8
continued...

Royal Lancashlre Agricultural Society
Notes to the Financlal Statements- continued
for the Year Ended 31 December 2023
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfiviTIES- continued
Unrestritted
fund
Total
307,890
NET INCOME
84,269
RECONCILIATION OF FUNDS
Total funds brought forward
131,789
TOTAL FUNDS CARRIED FORWARD
216,058
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
Additions
500
DEPRECIATION
Charge for year
17
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2023
2022
Trade debtors
VAT
Prepayments
11581
33
546
21,511
12,160
21,511
Page 9
continued..-

Royal Lancashlre Agrlcultural Soclety
Notes to the Flnanclal Statements- continued
forthe Year Ended 31 December2023
CREDITORS: Amouwfs FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
VAT
Accruals and deferred income
7?87
217
2,785
20.864
10,034
17A21
23,866
MOVEMENf IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted £unds
General fund
216,058
11053)
214,005
TOTAL FUNDS
216,058
(2,053)
214,005
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
340?69
{342A22)
{1053)
TOTAL FUNDS
340,369
(341422)
(2,053)
Comparalives for movement in funds
Net
movernent
in funds
At
31.12.22
At 1.1.22
Umestricted funds
General fund
131,789
84,269
216,058
TOTAL FUNDS
131,789
84,269
216,058
Page 10
continued...

Royal Lancashlre Agricultural Society
Notes to the Financial Statement5- continued
for the Year Ended 31 December 2023
MOVEMEwf IN FUNDS- continued
Comparative net movernent in funds, included in the above are as follows..
Incoming
resource5
Resource5
expended
Movement
in funds
Uwestricted fimds
General fimd
392,159
{307,890)
84,269
TOTAL FUNDS
392,159
(307,890)
84269
A cunent year 12 months and prior year 12 months combined position is as follows".
Net
movement
in funds
At
31.12.23
At 1.1.22
Unrestricted fimds
General fund
131,789
82,216
214,005
TOTAL FUNDS
131,789
82,216
214,005
A current year 12 months and Prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
732528
(650.312)
82,216
TOTAL FUNDS
732,528
(650,312)
82,216
io.
RELATED PARTY DISCLOSURES
Sponsorship income was received indirectly from Colin Mu5toe a Trustee/Director via SenatOT
International Ltd {of which Mr Mustoe is a Director) in the sum of £17,500 and from Sale5bury Hall
Estate which trades as Manor Court (of which Mr Mustoe is a Partner) in the sum of £5,000 in the year
ended 31 December 2023.
PaEe 11

Royal Lancashire Agrlcultural Soclety
Detailed Statement of Flnancial ArtNities
for the Year Ended 31 December 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
6,298
3,740
Activities for senerating fund
Tieket sales
Concessions
Sponsorships
Trade stands
Show jumping
Craft stalls
Food hall
Lifestyle
Showing- light horse
Livestock entries
Showins- heavy horse
96,268
28,357
76￿6
66￿06
(145)
7551
4,239
7,329
27,378
9￿0
743
192,007
22,000
T3,108
41,757
3,379
3,301
5B13
21,802
324,n2
377,833
Other income
Membership
Other income
6,650
7,144
9,359
10586
Total incoming resources
340?69
391159
EXPENDITURE
Other trading actI￿tieS
Hire of plant and machinery
Competition costs
Showsround expenditure
Show entertainment
Judges expenses
Administration costs
Printing and stationery
Advertising
Staff costs
Donations
Bank charses
Membership expenses
27,743
24,392
234,677
17,773
7,856
4,363
3234
3￿93
5211
6,000
1,587
3￿80
13.470
24,976
213,785
20,953
4,482
6,822
3,016
4,724
4,346
4,000
1,626
3.055
340,009
305255
Support costs
This page does not form part of the statutory financial statements
Page 12

Royal Lancashlre Agricultural Society
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
2023
2022
Support costs
Finance
Plant and machinery
17
Governance costs
Accountancy fees
2￿96
2,635
Total resources expended
342,422
307,890
Net (expenditure)fincome
12,0531
84,269
This page does not form part of the statutory financial statements
Page 13