REGISTERED COMPANY NUMBER: 03157989 {England and Wales)
REGISTERED CHARITY NUMBER: 1056868
Report of the Trusteos and
Financlal SL*ments
for the Year Ended 31 Octobor 2024
The Garstang and District Agrlcultural
and Horticultural Soclety Llmlted
Tower8 + Gomall Ltd
Chartar8d Certified Accountants
River Vlew
96 High Street
Garstang
Preston
Lancashire
PR3 1WZ

The Garstang and Dlstrlct Agrlcultural
and Horticultural Society Limited
Contents of the Financial Statements
for the Year Ended 31 October 2024
Report of thg Trustsos
Indepondent Examlnerfs Rèport
Statement of Financial Activitie8
Balance Sheet
Notss to the Flnanclal Statemènts
6 to 10
Detsiled Ststement of Flnanclal Acllvltlos
11 to 12

The Garstang and District Agricultural
and Horticultural Society Limited
Report of the Trustees
for the Year Ended 31 October 2024
The twstees who are also directors of the charity for the purposes of the Companies Act 2006. present their report viith
the financial ststements of the charity for the year ended 31 Oclober 2024. The trustees have adopted the provisions of
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 102>
(effective 1 January 2019)-
OBJECTIVES AND ACTIVITIES
Objectives and aims
The companies. principal objectives. as set out in the Memorandum of Associalion are-_
To promote and encourage the causes and aims of agriculture. horticulbjre. foresty and industry for the public benefft
and to improve and advance Ihem in all their branches and in all trades. crafts and professions connected with them.
The principal activity undertaken to achieve the above objectives is the organisation and arrangernent of the Garstsng
and District Annual Agricultural Show.
ACHIEVEMENT AND PERFORMANCE
In the opinion of the Trustees. the charity has perfomed well. The show was held, as usual. early in August and was
very lucky with the weather. The tumover was up almost £50,000 on the previous year and r8sulted in a £13.417
suwus. compared to a deficit of £35.754 In 2023.
FINANCIAL REVIEW
Flnan¢lal position
The Statement of Financlal Activities shows a net surplus for the year of £13.417 and our reserves stsnd at £183.369 In
total. Cash reserves stsnd at £79.478.
Investment pollcy and objectlves
Under the memorandum and articles of association. the charity ha8 the power to make any investrnent whlch the
trustees see fjt. The trustees feel at this time that the funds ar8 needed to run the followlng yearfs show and the lack of
further capltal investment is found to be satlsfactory at this time.
Reserves policy
The present level of fundlng is adequate to support the shovfs fLrture in the medium tern) and the trustees conslder the
financial position of the charity to b8 satisfactory.
FUTIJRE PLANS
The tfustees Gontinue to tske actions to strengthen th8 Societys financial posltlon. We hope to allract more
attendances to the annual show by continuing to build on the support of the local community and increasing the
awareness of the general public fvrther afield. The committee is hopeful for bettar vmther and finan¢i81 result to 31st
October 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The chaiity is controlled by its gov8ming document. a deed of trust, and constitutes a limited company. limited by
guarantee. as deffined by the Companies Act 2006.
The charity is established as a Company limited by guardntee, and not having share capital, under the Companies AGt
2006. The operation of the company is governed by the Memorandum and Articles of Association.
All directors of tho company are also trustees of tho charity. and there are no other trnstees. All of th8 trustees named
on page 1 served Ihroughout the year. The board has the power to appoint additional Irustees as it considers fit to do
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03157989 (England and Wales)
Reglsterod Charfty number
1056868
Page 1

The Garstang and Dlstrlct Agrlcultural
and Horticultural Society Limited
Report of the Trustees
for the Year Ended 31 October 2024
Reglsterod offlce
CIO Towers + Gomall Ltd
River View. 96 High Street
Garstang
Preston
Lancashire
PR3 1WZ
Trustee8
Mrs EA Eastwood
Mr D W FO￿er
Mrs AJ Gibson
Mr PR Halhead Director
Mr A Holden (resigned 28.3.2024)
Miss SD Hull Trustee (appointed 28.3.2024)
Mr KTR L88
Mrs P Mlller (reslgned 28.3.2024)
Mr WH Myerscough
Mr HE Sallsbury Trustee (appolnted 28.3.2024)
Mrs H L Smith
Mr AW Wilding
Mr MS Wlnstanl8y
Mrs EA Woodhouse
Miss L R Smith
Mr J R Fowler
Miss L Holland Trustee {appointed 28.3.2024)
Company Secretary
Mrs G Billington
Independent Examlner
Chloe Bardsley
Towers + Gomall Ltd
Chartered Certified Accountants
River View
96 High Street
Garstsng
Preston
Lancashi
PR3 1WZ
Approved by order of the board of trustees on 15 April 2025 and signed on its behalf by:
Mrs H L Smith- Trustee
Page 2

Independent Examiner's Report to the Trustees of
The Garstang and District Agricultural
and Horticultural Soclety Llmlted
Independent examlnerf8 report to the trustses of Tha Garstang and D16tr1ct Agricultural and Hortlcultur•l Society
Limlted I'the Company>
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2024.
Responsibllities and basis of report
As the charivs trustees of the Company (and also its dirertOTS for the purposes of company law} you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (Ihe 2006 Act.).
Having satisfied myself that the accounls of the Company are not required to be audited under 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 (Ihe 2011 AcY}. In carying OLrt my examination I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examlnerfs sL*ment
I have cornpleted rny examination. I confimi that no rnatters have ¢om8 to my attention in ¢onnectlon viith the
examlnation gfving m8 cause to believe:
accounting records were not kept In respect of the Company as required by Sectlon 386 of the 2006 Act; or
the a¢¢ounts do not accord with those ￿e0rds. or
the accounts do not Comply with the accounting requirements of Sectlon 396 of the 2006 Act other than any
requlrement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination. or
the accounts have not been prepared In accordance with the methods and principles of the Ststement of
Recommended Practic8 for accounting and reportlng by charities (applicable to ¢harities preparing their
accounts In accordance with thè Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)).
I have no concems and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chloe Bardsley
Tovjpfs + Gomall Ltd
Chartered Certified Accountants
River View
96 High Street
Garstsng
Preston
Lancashire
PR3 1WZ
15 Aprll 2025
Page 3

The Garstang and District Agricultural
and Horticultural Society Limited
Statement of Flnanclal Actlvltles
for the Year Ended 31 October 2024
2024
Unrestricted
fvnd
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,955
9,224
Other trading activities
Investment income
153.783
4,337
113.439
4.513
Totsl
175.075
127.176
EXPENDITURE ON
Raising funds
161,658
162,931
Net gains on investments
824
NET INCOMEI(EXPENDITURE)
14,241
(35,755)
RECONCILIATION OF FUNDS
Total fvnds brought forward
169.128
204,883
TOTAL FUNDS CARRIED FORWARD
183,369
169,128
The notes fom part of these ffinanclal statements
Page 4

The Garstang and District Agricultural
and Horticultural Society Limited
Balance Sheet
31 October 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
108,427
108,811
CURRENT ASSETS
Debtors
Cash at bank
72
79,478
839
66.272
79,550
67,111
CREDITORS
Amounts falling due within one year
(4.608)
{6,794}
NET CURRENT ASSETS
74,942
60,317
TOTAL ASSETS LESS CURRENT LIABILITIES
183,369
169.128
NET ASSETS
183,369
169.128
FUNDS
UnTestricted funds
10
183.369
169,128
TOTAL FUNDS
183,369
169.128
The charitable company is enlidod to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 October 2024.
The members have not ￿quired the company to oblain an audit of its financial stat8m8nts for the year erbded
31 October 2024 in accordance Section 476 of the Companies Act 2006.
The twstses acknowtedge their responsibilities foT
(al
ensuring that the Charitable Company keeps accounting records that Gomply wth Sectlons 386 and 387 of the
Companies Act 2006 and
preparing financlal stat8ments which give a twe and fair view of thè state of affairs of the charitsble company as
at the end of each financial year and of its surplus or deficit for each financi81 year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial stat8rnents. so far as applicable to the charitable company.
(b)
These financial ststements have been prepared in accordance with the provisions applicable to chariiable companies
subject to the small companies regime.
The financial ststements were approved by the Board of Trustees and authorised for issue on 15 April 2025 and were
signed on its behalf by:
Mrs H L Smith - Trustee
Miss L R Smlth - Trustee
The notes form part of these financial sLqtements
Page 5

The Garstang and Dlstrlct Agrlcultural
and Hortlcultural Society Limited
Notes to the Financial Statements
for the Year Ended 31 October 2024
ACCOUNTING POLICIES
Basls of preparlng tho flnanclal statements
The financlal statem8nts of the charftable company. which is 8 public benefit entity under FRS 102. have been
prepared in a¢Gordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charitles: Statement
of Recommended practi￿ applicable to charities preparing their a¢¢ounts In accordance with the Financlal
Reporting Standard 8ppli¢abl8 in th8 UK and Republic of Ireland (FRS 1021 (effective 1 January 2019),. Flnancial
Reporting Stsndard 102 The Financial Reporting Stsndard appllcable in the UK and RepubliG of Ireland. and the
Compani8s Act 2006. Th8 financial statements have been prepared under the histOriC81 cost convention.
Income
All in¢ome is recognised in the Statement of Flnancial Activities once the charity has entiuement to the funds. it
is probable that the income will be received and the amount Can be Measured rellably.
Expendiluro
Liabilities are re¢ognls8d as expendlture as soon as there is a legal or constructive obligatlon commltting the
charity to that expenditure, it is probable that a transfer of economlc benefit8 will be required in settlement and
th8 amount of th8 obligation can be measured reliably. Expenditure 1$ accounted for on an accruals basis and
has been classlfied under haadlngs that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activitles on a basis consistent with the us8
of resources.
Tangible fixed assets
Depreciation is provided at the followlng annual rat88 in ord8r to write off each as8et over its 8Stlmated useful
Taxation
The charity is exempt from corporation tax on its charltablè activitl8S.
Fund accountlng
Unrestrictsd fvnds can be used in accordance with the Charitable objectlves at the discretion of th8 trustees.
Restricted fvnds can only be used for partlcular restricted purposes within the objects of the ¢harity. Restrfdlons
arlse when specltled by the donor or when funds are raised for particular restrictad purpos8S.
Further explanation of the nature and purpose of each fund is induded in the notes to the finar)¢ial statements.
OTHER TRADING ACTIVITIES
2024
2023
Ticket sales and gate
Trade space and food hall
Show ball and fvndrai8ing
102.447
48,058
3,278
57.181
51.951
4,307
153,783
113.439
INVESTMENT INCOME
2024
2023
Grazing rent
Depostt account interest
Rural Payments Agency
2,000
1,010
1,327
2.000
4,337
4.513
Page 6
continued...

The Garstang and District Agricultural
and Horticultural Society Limited
Aotes to the Financial Statements - continued
for the Year Ended 31 October 2024
NET INCOMEI(EXPENDITURE)
Net incomel(exponditure) is stated after chargingl(crediting):
2024
2023
Depreciation - owned assets
452
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 October 2024 nor for th8 year
ended 31 October 2023.
Trustees, oxpenso8
There V￿re no trustees. exp8nses pald for the year ended 31 October 2024 nor for the year ended
31 October 2023.
COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES
Unr8Stricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,224
Other trading activities
Investment income
113,439
4.513
Total
127.176
EXPENDITURE ON
Raising funds
162.931
NET INCOMEI{EXPENDITURE)
(35,755)
RECONCILIATION OF FUNDS
Total funds brought forward
204.883
TOTAL FUNDS CARRIED FORWARD
169,128
Page 7
continued...

The Garstang and District Agricultural
and Horticultural Society Limited
Notes to the Financial Statements . continued
for the Year Ended 31 October 2024
TANGIBLE FIXED ASSETS
Fr8ehold
propety
Show
8quipment
Totals
COST
At 1 November 2023 and 31 October 2024
106.251
5.676
111.927
DEPRECIATION
At 1 November 2023
Charge for year
3,116
3,116
At 31 October 2024
3,500
3,500
NET BOOK VALUE
At 31 October 2024
106.251
2.176
108.427
At 31 October 2023
106,251
108,811
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
72
839
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
3,508
1,100
5,694
1.100
4.608
6,794
10.
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.11.23
At
31.10.24
Unrestricted funds
General fvnd
169,128
14,241
183,369
TOTAL FUNDS
169,128
14.241
183.369
Net movement in funds. induded in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
Ganeral fijnd
175.075
(161.658)
824
14,241
TOTAL FUNDS
175,075
(161,658)
824
14.241
Page 8
continued...

The Garstang and District Agricultural
and Horticultural Society Limited
fvotes to the Financlal Statements - continued
for the Year Ended 31 October 2024
10.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
1.11.22
31.10.23
Unrestrlcted funds
General fund
204,883
(35.755)
169,128
TOTAL FUNDS
204,883
(35,755)
169.128
Compardtive net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
127.176
{162.931 }
(35.755)
TOTAL FUNDS
127,176
(162,931)
(35.755)
A current year 12 months and prfor year 12 months combined position is as follows:
Net
movement
in funds
At
1.11.22
At
31.10.24
Unrestricted funds
General fvnd
204,883
(21.514)
183,369
TOTAL FUNDS
204,883
(21,514)
183,369
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resourcas
expended
Gains and
losses
Movement
in funds
UnTrstrl¢ted funds
General fund
302,251
(324,589)
824
(21,514)
TOTAL FUNDS
302,251
(324,589)
824
(21.514)
Page 9
continued...

The Garstang and District Agricultural
and Horticultural Society Limited
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
11.
RELATED PARTY DISCLOSURES
There We￿ no ￿lated party transactions for the year ended 31 October 2024.
Pag8 10

The Garstang and Distrlct Agrlcultural
and Horticultural Society Limited
t>etalled Statement of Flnanclal Activities
for the Year Ended 31 October 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legaclas
Sponsorship and donatlons
Membership
14.456
2,499
6,049
3.175
16.955
9.224
Other tradlng actlvltles
Ticket sales and gate
Trade spac8 and food hall
Show ball and fvndraising
102.447
48,058
3,278
57.181
51,951
4,307
153.783
113,439
Investment Income
Grazing rent
Deposlt account Interest
Rural Payments Agency
2.000
1.010
1,327
2.000
1,633
4.337
4.513
Total Incomlng re8ourco8
175,075
127,176
EXPENDITURE
Raising donations and1oga¢i08
Other 8howfield expenses
4.680
11,051
Support costs
Management
Water
Insurance
Telephone
Postage and stationery
Advertlsing
Sundries
Printing and photocopying
Booking system
127
4,340
380
1,001
5.342
3.754
9.841
2.160
86
4,025
490
812
8,155
7,829
2,070
26.945
25,797
Flnance
Entertainment fees
Prlze money
Car parking and gate staff
Rent
Trophy engraving
First Aid
Rosettes
Security
Depreclation of tsngible fixad assets
8,275
12,410
800
3,000
1.977
3,850
3,147
4.425
8.997
17,711
2,800
3.100
1,273
2,460
3,378
3,342
452
38,268
43,513
This page does not fo￿ part of the statutory financial statements
Pag811

The Garstang and District Agricultural
and Horticultural Society Limited
Detailed Statement of Financial Activities
for the Year Ended 31 October 2024
2024
2023
Flnance
Informatlon technology
Site management
Catering
Health and safety
Toilets
Marquees
PA system
Barriers
Repairs and renewals
Bank charges
13.617
8.146
1.280
5,538
31.350
5,028
7,616
1,183
637
14,819
6.173
1.280
4,908
28,821
4,752
7.009
929
679
74.395
69.370
Human resources
Secretarial fees
13.200
13,200
Governance costs
A￿ountancY and legal fees
4,170
Totsl resoUr￿S expended
161,658
162.931
Net Incomel(expondlture>
13.417
{35,755)
This page does not fomi part of the statutory financial ststements
Page 12