THE DORCHESTER AGRICULTURAL SOCIETY
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
Ch•rLty no: 1066401
Company no: 3473496
Chartered Accountants

THE DORCHESTER AGRICULTURAL SOCIETY
CONTENTS
Pag•
Legal 8nd adminlstratlve Intormatlon
R8port of the Board of Monaoemenl
Indeponil¢iil Examlner's rpport
Statement Of f5nanciBI 8cllvllles
Bal8nre sheet
StaleTTieni ol cash flow8
Notes lo the #c¢ounls
10-17

THE DORCHESTER AGRICULTURAL SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
Charty namè
The Dorchesler Agricultural Soryety
lorgani5er5 of The Dois8i County Show)
char￿ number
1066401
Company rgglstration nurnbar
3473496
Show offlce
Agricuiiure House
Adand Road
DDrchesler
Dorsel DTI 1EF
telephone
01305 264249
e-mall
info@dorsetcountyshow.co.tsk
webgile
www.dorsetcountyshow.co.uk
OfftC8FS
Pre5idtrnt'
DepLsly Presldenl.
Chalrtnan
Vice GhaSrman
Treasurer
Comp8ny Secr6tèt
Mr Peler Clark
Mr Mlchael Mlller
Mr Jason 8owerman
Mr Benjamin BesL
Mr John HoS￿n
Mis L5sa Car￿right
not truslefjldlrèctor
Truste&sId1￿t0rs
Mr Jason Boweman
Mr John Hoskln
Mr Nell Martln
Mr Simon Mills (resigned 7 May 20241
Mr Benjamin Best
Mr Paul Dunlop
Mlss Hannah Mart(n
Mr James Cossins lappoinled 15 December 20231
Ms Karen Van Dijk (appointed 23 August 20241
Advlstsrs
Independerit examiner
lan Carrtngton M.KIOxtsnl F.CA.
Edwards & Keepin9 Ltd. Charteréd Accountants, Dorchesler
Edwards and Keeping Lld. Chartered Accountants. Dorehesler
Svenska Handelsbanken Ipubll, Dorchesler
charles Stanley
Porter Dodson. Dtrrchester
H Y Duke and Son5
Syrnonds and Sampson, Dorchesler
Dorsel Equine Vets
Synergy Farrn Health
Dr Paul Andrews
Account8llts
Bankers
Investment advlsors
Solicitors
Trophy valuers
Land agents
Veterinary surgeons
r4fjedlc81 offi￿r

THE DORCHESTER AGRICULTURAL SOCIETY
REPORT OF THE BOARD OF MANAGEMENT
FOR THE YEAR ENDED 30 NOVEMBER 2024
The Board ol Managemènt presenl Ihelr raport and 8ccounts for the year to 30 November 2024 which are also
prepared lo meet the re4iJlr8ments for a directo￿. rèport and account5 for Companie5 Act purposes. The accounts
comply V￿th the Charities Ad 2011, the Companies Acl 2006, the charitable company's mgThorandum and articles
and Aceountlng and Reporting by Charities.. Stalernenl of Recommended Pract1￿ applicable lo Gharilies preparing
Ih8ir tccounts In a¢cordance with Ihe Flnancial Reporting Standard applicable in the UK a￿d RepLJblic of Ireland
IFRS 1021 published on 16 July 2014 las amended by update Bullelin 1 PLiblished on 2 FebTuary 20161.
Obl8¢tivès and actlvltles for th• publlc benefit
The Souety's objects and princlpal acllvitie$ are the promotion ol agriculture iii ￿1 ils branches in p8rticular by
holdlng Shows. the support ol such ch8rilBble Institutlon or charitable purp958 as the Irustee5 shall determine.
Th@ Society has applled ils fttnds lor the year In the furtherance ol ils objeolive5 in ¢ducatlno the public by holding
the annual County Show on 7 and 8 September 2024. Income and expend￿￿re for the year &rè sel out in note 3 to
the accounts.
In 2015 a new rostrlcted Education Fund was set up lo commemorate the Soaety's 175th annlvef5ary. Thls will
Inltially provide finance for transport cosls to en3ble school children lo ￿$[t suitable farms, horticullural business and
rural enterprise5. The posllive benefit5 of children visiling farms. food producbon facIl￿'8s, nurserie5 and ruial
8nt6tpri5es Is imtreasurable and contributes greauy lo a better understanding tsf where their food comos trom. The
Sorlety made charitable donations from th8 restricted 1840 Educ81ion Fund of £4,282 in 202412Q23 - £5001,. this
Fund has now b88n rebranded as The Fabulous Food and farming Fund.
The Soaety is highly dependent tsn thè volLintary work carrièd out by steward5 and members of the various
cosnmittees. bul no estimate of monetary value has been p18ced on this work in the arKounl5.
les for AGhievin
Ob-ectives.
The AnnuBI Dorset County Show a5 8 showcase for be31 practice in Agriculture, H0￿c￿ltUre, Rural Trade 8nd
Int6uslry. Develop plans to Increase the Jwareness and nurnber of applicanls ol Ihe Dordiesler Agricullur81 Society
Fabulous Food and Farming Fund 8imed at È(Yucating ¢*ildr6n on Ihe topics of Agriculture, Hortlcullure, Rural Trade
and Industry. MaEnlain Ihe profile of DoEs&I CoL5nly Show throughoul the ye&r. buildirig relationships locally and
8ncouraging joint working inStialives. Bullr*lng on the profile of the Dorchesler Agrirullural Society as a whole. The
Society Trustee5 and Show Council Wofk to in Ilne with the Strategy agreed by the Soraply.
Pu
l&¢ Bènefit..
The Society Trustees confirm thet they have referred to the guidance of the Charfty Commlssion on Publlc Benefit
whilst revlewlng the thartiable aims, objectiv8s and plans for the future.
Achievements and pertomiance
The 2024 Dorsel Counly Show was held on the weekend of 7th and 8th September 2024.
The greatesl challenge was the weather. with heavy lain on the Saturday and an unduly pessimlglio fO￿taSt
provided for the Sunday.. this inevitably rEdu￿d attendance. However, the response from all those involved In
dellvering the Show was superb. 3dapting to new pressures with flexibility and good will. This was acknowledged In
the Comments recefved during the event and in the weeks following, by btsth attendee5 and traders.
The FabulDus Food Rrid Famlng area of Ihe Show tuain proved very popular. Dèmoiistraling 8tid explalning the
wide variery of agrl¢ullurBI adivity Ihroughout the country. Gonlinues lo be a focus for the Soclety. The section
commiltee is supported by the very knowledgÈb8le and enluslasli¢ volunte&T5. Throuuhout tre year, Ihe Fabulous
Food and Farming Ftjnd COn￿nUed lo support local schooles, with Rdvice as to opportuntties to visit loral f8rtlls,
alongside fijnding to meet the increasing costs of such irnportanl educational ctulings.
Llve51pdt and Equlne Sections saw another excellent d￿splaY of exhlbllors. showcasing the besl of the best In thèir
cI055. A new and v8ry popular addilion in 2024. was the Alpaca SECtion. The olher wn)petlts"ons, includino Shearing,
Hornecr8ft, Horticultu￿, 81acksmlths and Vinlage Trgctors were Èll w811 supported.

THE DORCHESTER AGRICULTURAL SOCIEri
REPORT OF THE BOARD OF MANAGEMENT ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Sponsors, Agricullur81 Trade and associaled industries wntinued to retum In 2024. Thls confimis that the
¢ontributlors and role of Ihe Soclety In showcaslng Dorsel ¥grlculture, rural life and the County overall, is Increaslngly
recognised 8t)d v8luod.
Gener81 traders reported goocl trading desplle the weather. wllh sevttral exhau¥Un9 Ihglr $lock by the &nd of Vie first
day. The loiigtrr lemi Impact of Covjd and ihe re-balanciiig of th8 retail 88Ctor conlinues but with 8 nouceable
InrJe8Sg In small6r entitles. many county based.
The Society were d&lloht6d Ihal the Presldenl of tho Socl$ty. Peter Clark attended th8 Show wlth L(nda on bolh
days, as well as providing Ihelr 5UPPOrt to the other Society events Ihroughoul the year.
The 2024 Dorsgl Sprl¢Trg Show was held 81 lanyslon Mau￿ard, B8 a new evenl on & much18rger scale than
previously. Th8 weather again proved to b8 thallenglng. bul Ihe Show was well attgnded, support¢d by a slTong
group ol volunteers and dellvered a healthy rBsull for Ihe Society funds.
Flnally. It Is Important lo rècord that Ihe conlribullons ol Ihe Show Secretary end Company Secrètary have one8
again prDv&d to be 85s8ntial In respo¢livaly delivering the events and sUPPOrting the Board oll process and
governanc8 Issuès. Tliesè elements, along8lde the Indispensable Inpul trom Ili8 Asslsianl Show Sec￿lary,
lemporary sloff and the huge nurnb$r ol voluntoers. are crucial lo th? coniinu&d SUC￿6$ ol the Soolely.
Flnancljl r•vlgW
The over811 d8fidl was £1 77,34412023 - £19.$471.
To181 Income was £765.770 12023 - £784.7941 and expgndllurtr was £922,588 12023 - £799,3721. Th8r• was an
unreall$ed gain of E16.37312023- loss £5,833) oli Ihe rev8luallon ol Investments.
Total funds ttold amount to £473.744 whl¢h exceeds the 13rgei$ g81 by the 8oard In Ils reserve pollcy.
Inyesfmeni polley
Th& Bogrd, In conluncuon wllh Ili& Inve6tmeni n)8n8g•rs. hos conslder8d the rnogl approprlale approach lor
invèsllng funds on the Sodèty's behalf. wllh B view lo protecting and growing invoslmènls whllst taklng capltal profils
ITOM Ilme lo Ilme,
The INv¥stmenl portrollo l¥ dlvgr$lfi8d In various s•¢lors, holdlng Investments In ¢a8h, Hxod Inter&$t $8aurllles and
equilles.
Re3eThe$ poll¢y
Followlng the assessment of Tlsks laced by Ihe Soclety, Ihe Board has established • roservès pollcy lo rnaint8in fr80
reserves ai a l&vel that equates lo belween six rnonlhs and twèlve month5 gross expenditure. Thls provldes
sufficleni funds both to cover working cjpital requlremenls and 31$0 to cover Salarles. adrnln161ration And support
costs In the eveni of the Show belng cancolled.
Free r6serve$ are Ihose unr8sirScled funds not otherwise deslgnaled or ¢ornmittèd lo tanglble fixed as$el$ ènd
arnount&d to £422,342 01 30 November 2024 (£533,502 In 20231. Gross expendllura for the year amounled 1¢)
£899,872, 50 free reservés 1811 wlthin the targtsi levol.
R•strfcled fvn¢Js totalled £45.21 l and total fijnds £473,744 al 30 Nov8mb61 20241. The trustees Ilierelor& conslder
that there afe sufflciènl funds to enable Ilie Soclely lo c.onliiiue lo operate foi Ihe foreseeable future.

THE DORCHESTER AGRICULTURAL SOCIETY
REPORT OF THE BOARD OF MANAGEMENT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Futut¥ plans
The Society continuès to WOTk on growlng sev8T81 aiinu818vèntS and Incrb8slng donatlons and 8warene35 01 the
newly tr>randed Fabulous Food and Farming Fund Iforrnerly th¢ 1840 Educauon Fund).
The SoTrclety alms lo continually Improve on ilB otsla¢tlv# of promotlng agriculture in )11 Ils branches In particular by
holdlng Shows and Ihe Supporl ol such ¢haril8blo Instkution or charitable purpose 85 the Iruslee5 shall delerrnlne by
promouno and encouraglng more granl 8ppllrthllons from eisucational establi$hm&nis Linder th6 auspices ol tho
Fabulous Food and F8rrnlng Fund Rnd enCOLLf8glng vlsSlors to all of the annual gventS.
StrntOgle$ for Achlavlng ObJoctlvè8
-The Annual Dof$91 Counly Show 8$ o showcase for best pr8¢Ucg In Agri¢ullure, Horlicullur8. Ru¢81 Tf8dtr and
Indu61ry.
Dev&lop plans to Inc￿8$8 tho awareness and rsymber of appllcants ol the Fabulous Food and Famlno Fund
alrned 81 educollng childT0n on the toplcs of Agrlciillure, HorticultLire. Rural Trede And IndLlStry.
M8lnlaln and build on Ihe profile of Dorspl County Show throughout Ihts year, bull(Jing relationships ltscally Ind
encour8glng loint worklng Inlliatlves.
8ulldln9 on th& profll8 of ihe Dorthesler Auricullural So¢lèty as 8 whole.
Thp Soeloty TrLt61ees And Show Coun¢ll work to In Ilne wllh the Slrslegy 8yregd by the Soclety.
-To hold events 10 5UPPOrt ollier loc81 charlli08 as wall as boostlng Iht FabulouJ Food and Fa￿Ing Fund.
stru¢tLbY•. govgrnancv and manaoemont
Gov•rnlng document
The socl$ly was founded In 1840 and15 e8labllshèd as a company Ilrnllod by guar8nleel5n￿rPQral￿d 28 Novembar
19971 and registered a5 a ¢hfrrlty wllh the Charily Commlsslon Irtsgislerod 28 November l£1971. l-he 8ffalrs ol the
Society 8re govemed by Ils articles of a$socl8lioi) lsdopied 24 Apdl 20191. Th&118blllty ol Ilie meTnber5 In Ihe avenl
of the Sodely b65ng wound up Is limllod lo a sum not eKceedlnq £1.
R•¢rultment and *ppolnlment of rrusteos
The Charlty Iruslees are Also d1￿Clor8 for the purposes of compeny law aNJ under the ¢oinp8nYs 8rticles are
colleclively known as Ilie Board ol Managern¢nl. Members of the Botrrd ol Msnagemenl 818 &1oclod by Ilie
members ol the Soclety at the Annual Ggneral Meeting,, The Board m$mbèis rellre al the end ol11)$l¢ lem.
TTUSt•e Inducllon and rrslnlng
Th& Dorche$ler AgflcullLiral So&ely 6ncompas$99 a broad mlx of Indlvldu81s wlth diverse sklll8 and &xpeTlence lo
ensure that all slrAnds ol M2rnb&rshlp and Sl8keholder$ 8re ￿p￿sentell.
Indu¢tlon 8nd frttlnlng
All Twstees are f8inlllar with Ihe work of Ihe Dorchesler Agricvllural Sodely. Tru8t$gs oro glven Induclioii trAlning,
Full fin8nclal briefing
Prevlous year's annuAI accoiinls 8nd Truslees Reports
rJg1ail6d Inlormatioii on the business of thè Soclaty
Copy of Ihe Articles of Assoclatlon
Accw55 to the dDcumenlHtion ol precedlng Bo#rd Meetlng5 before Iheli 8ppolnlmenl
CC3- Charity Commlsslon- The Essenllal Trustèe
CC4- Wh81 mak¢5 a Charlly
PB1 The Public Benefit Requlfemenl
PB2 Runnlng 8 Charlly
PB3 Publi¢ Bengfil Rgporting
* The Nolan Prlnciples ol PLibllc Llfe
Dore.hester Agricultural Society Trustee Code of Conduci
DorGh8sler Agri¢ullural Soclety Consent ènd Declaraiion ol Ellgabi1Sty

THE DORCHESTER AGRICULTURAL SOCIETY
REPORT OF THE BOARD OF MANAGEMENT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Oryanlsallon81 strurlurè
A Board ol Trustees manaoe the sO￿ety, meetino on a monthly basis ￿1h support trom the Show Secretary and
Cornpany Sec¥elary. The effeclweness and frequency of these rneellngs are regularly re￿ewed.
Conflid ol Interests register Is mainf8ined and decl3r8tlQn8 ar8 rnad8 at 8ath full Board Me6tlng.
The Board of Management is made up by the Presldenl and Vice Presldenl Inot trusl8es1, the Chairman, Vice-chalr.
Treasurer and 51x addlllonal Tru51ees.
Tru6ieES are soughl by the Society on 8 s￿11$ basls to ensure wherèver posslble there is a broad depth of
knowledge.
The Dorrhester Agrlcullural Soclety Show Council Is Mede up of thè Society Chaiman. Wic&Chair, Treasurerg,
Secretaries and capacity for 30 members Icurrently 21 membÈt51 all of whom ale membar5 01 the Soaety stib-
cornrnitteps. Thls is an annual tetm of office and re-election takes place in September each year.
The Dorchesler Agricultural Society Show Council are tasked wfth the organlsation of the Dorset Counly Show,
Dorthe5ler Agricultural Society Ploughing Match and Thè Spring Show.. the Council rneet on a regular basls 8S 8
group and BS separate commlllee 58clions.
Board perfo¥m8nce, finanoal management, society 5trudure and effe¢tlvene$s afv ¥ogularly considered by the
Board of Management.
ASAO- Membership of the Association ol Show Blld AgriculluiAI Oroanis8tlDns has provlded up lo date information
on leglslauon and changos due to the Pandemlc. ASAO are m£mb¢rs of the Events Industry Forum who are Ilaising
ireclly with the Departmenl for Media. Cuttttr8 and Sport.
Tlie Purpl8 Guide11as beèn written by The Evenls Industry Foiutn in consultation with Ihe events Industy. Its 8im is
lo help Ihosè event organisers who are tluly holder5 lo manage health and safely. partl¢u13rfy 81 large-scale events.
Sub-¢ommfttees of the Soard ofM&nagem•nl
Thè followlng sub-committees ol the Board of Managernenl a￿..
Show Council
Budget sub-GOtnmlttee
Inveslrnenl sub-GOtnmittee
F8btllous Food and Farming
Risk management
The Board hag examined the malor strategic, buwness Bnd oper811on81 risks which the Society fa￿S and ronfirms
that systems have beèn established to enable regular reports to be produced so that the neces.sary sleps can be
takèn lo lessen these osks.
This report has been prepared laklng advantage of the sM811 c¢mpanles' exempltsn of section 415A of the
Comparsies Act 2006.
Approv8d by the Board on..
and signed on Its behalf by Mr J Bowerman

THE DORCHESTER AGRICULTURAL SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE DORCHESTER AGRICULTURAL SOCIETY
I report lo the Charfty Iru$tee$ on my examlnatlon of the accounts of the company for the yeai ended 30 November
2024 ¥thich a￿ set out on pages 7 to 17.
R•sponslbSlltl•4 and ba615 ol report
As the charlty Iru5tees of the company land alsr) Its dlrèctors for tho purptsses of company18wI you are responslb
for the prgp8ratloft of the accounts In 8ccordance wth the requlrernents of Ihe Companies Act 20061'lhe 2006 Act'i.
Having satlsfied mysell thal Ihe accounts of ihe company are not requlred lo be audlted undér Part 16 of the 2006
Act and are elsgible lor independent gxamlnalion. I rtsport In Trspe¢l of my examination ol your company's accounts
as ¢arri&d out under section 145 01 the Charitie5 Act 2011 I'the 2011 Act'l. In carying out rny 8xamin31ion I have
followed th8 Dlrecllons given by th8 Charity CommSssion under $ection 1451511b} of th¢ 2011 Act.
Independent examlnefs $tst•m•nt
I have completed my axamlnalion. l Confim that no matters have com6 to my attenlion in connection with the
examlnation giving me cause to belleve that in any material re5P8Ct
8c¢ounling rècords were nol k6pI in respect tsf the company as requlred by section 386 of the 2006 Act,. Of
2. the accounts do nol accord wlh Ihose records,. or
3. the accounts do nol comply with ihe accounting requirements of $e¢tion 396 of th& 2006 Act oth¢r than any
reqsjlremenl that the accounts glve a 'lw¢ and Igir vi¢v/ which is nol a matter considered as part of an
ndependenl examination.. or
the accounis have not been preparèd In accordance the melhods and pr1ndP￿ of the Statement of
Ro¢ommenrSed Practs"ce lor accounling and reporting by charibes applicable to charilie5 preparing th•ir aecounls
in accordance Trmth tha Financi81 R8POrtlng Standard applicable in the UK and Rgpubllc ol Ireland IFRS 1021.
I h8ve no con¢ems and have come across no other matt&rs Sn connectlon ￿th the exarnlnat￿n lo which attenlon
should be dr8vm in this report in order lo enabl8 8 prop8r understanding of the aeetsunts to ￿ reached.
25 Aprll 2025
lan Corfngton M.A.IOxonl F.C.
ICAEW
Edward$ & Kooplng Llmltsd
Charter¢d A¢¢ountant$
Unlty Chamb¢rs
34 Hlgh East Street
Dorchestgr
Dorsèt
DT1 1HA

THE DORCHESTER AGRICULTURAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Unrg8trl¢tod Rgstrl¢t•d Totsl lund¥ Totsl funds
fui)d$
lund$
2024
2023
Note8
Int¢m•
Subsctlptions and donaUon5
Charitable acti￿lIeS
Sliow income
Charlly income
Investinonls
50,145
50,145
42.883
682,766
682,766
18,432
14,427
720,800
10.189
10.922
18,432
14,427
Total Incom4
747,338
18,432
765.770
784.794
Expèndlturo
R815ing lunds
Inveslnient mon8gemonl lee$
Chariiabte aGllvites
Show exp&ndllure
Grants payable
Support costs
4,399
4,399
4.297
820,818
18,432
4,282
839,250
4,282
74,655
712,S80
500
82.015
74.855
Total oxpgrtdltyro
899.872
22,714
922,588
799,372
Not gxpgndlture tor tho yoar bgforo
Inv¥¥tm•nt galns and 108B•8
1152,5341
14,2821 1156,8161
{14.5781
Reallsed galnBlllo$sesl on dlsposal of
Inve51men18
Unreallsed1088e$ on rev81u811on ol
Investments
23.099
23.099
884
16.373
16.373
15,8331
Ngt •XPondlturè for th& y••r
1113,0621
14,2821 1117.3441
119,5471
ReconcSllaiion of funds
Funds brought forward
541,595
d9,493
S91.088
610,635
Fund8 Carrf￿ fornard
14
428,533
45,211
473,744
591,088

THE DORCHESTER AGRICULTURAL SOCIETY
Company no: 3473496
BALANCE SHEET
AS Af 30 NOVEMBER 2024
2024
2023
Notes
Flxad as8et$
Tanglble 8SSèts
Inv¥$lm&nts
10
6.191
355,152
8,093
319,769
361,343
327,862
Currgnt as¥&ts
Deblors
Cash 8t b8nk Bnd In h8n(J
22.914
138,465
18,058
296.117
161,379
314,17S
Llabllltl&ts
Crèdilor5.' amounts falllng
due within one yeBr
13
148,978}
150,9491
Ngt ¢urrnnt a880ts
112,401
263,226
Nat a•8•t•
473,744
691,088
Fund8
Unr¢61rlclèd Income fund8- 9enor81 lund$
Restrfcled Income funds. FAbulous Fotsd and Farmlng Fund
428,533
45,211
541,595
49.493
14
473,744
591,088
For thè y&ar &nd&(J du November 2024, the comp8ny was entlllad to exemptlon from audll under seuion 47T
of the CompAnles Act 2008 relallng lo small companles.
Dlreclors, re8ponsiblllll8s.,
The members havè nol ro4iilred the company lo oblaln audil 01 11$ a¢¢ounls for Ihè yè8r In quesllon In
accordance wllh s?dlon 476.
The dlr&clors acknowledoe Ihelr responslbllilles lor cornplylng wbth the requlrements ol the Act wllh resped
lo accounting rocords and Ihe prep8ro1ion ol a¢¢ovnls.
Th&s& financl81 slaleineiits 118ve been prepRred In 8c¢ordanee wiltt Ihe pro￿￿50nS applicable lo companles
Subject lo Ihe snig11 ¢onip8nleg' reglme.
Thè finmnclal ststemeiils wore approv•d aiid aulhori5ed for issue by the Board on ..￿.-￿- z<
and signod bn Ils bahalf t>y Mr J Bow8rm8rt

THE DORCHESTER AGRICULTURAL SOCIEri
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2024
2024
2023
Note$
Cash flow from opèratlno actlvltl&s
InlgTest P81
16
1178.1671
120.0341
1201
N•t cash flow from op?ratlng 8cllvRIg$
1176,1671
120.0541
Cash flow from Inv08tlng actlvltlt8
Paymenls Io 8cqulr6 tan%Jlble fixed as$fj18
PAymenls to 8cqulre Iriveslmenls
Rècelpls frorr 5ale6 of Invgslmtrnls
Divideiids roTriv8d
Inleresl r8ceSvod
12,9091
1244,3881 1112,8431
224,405
112,949
10,943
8,227
3,484
2,695
Not ¢agh flow from Inv&¥tlng J¢tlvltlg¥
4,444
8,119
Not d•¢reagg In cash and cash equlvalgntg
1171.7231
111,9351
Ga$h and c&8h equlvalonts at 10?¢omber 2023
312,103
324,038
Ca$h and cash oqulvBlgnts at 30 Novomb•r 2024
140,380
312,103
Cash and cash equlvBI?nts conshts ol..
Cash at bank and In hand
C83h hetd by brokors
13e,485
1,915
296,117
15.086
Cash and ea8h oqulvalènt8 at 30 Novombor 2024
140,380
312,103

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 NOVEM3ER 2024
Accountlng pollcles
(al Basls of prop?rallon
The DDrchester Ayrlculturdl Soclety Is a prlvate tharftable company Ilmlled by guarantee and Incorporated In
Englknd and Wale5. In tl)e event of the charity beiiig wound up. th8 Ilability in respgcl of th8 guarantee is
Ilmilod to £1 per member of the charlly. Tlie address of the reylst8red office Is given Iii Ihe charity
Inloimatlon ori pag& 101 th86e accounts.
The chartty con$llul&s g publ1¢ ban¥fil @nlity 05 d¢t]n$d by FRS 102. The flnancl&l slalem9nls hove bèen
prepared In accordancè with Accounllng and Reportlng by Charllies.. Stalernent of Recomrnended Practi
appllcable lo charllies preparing their accounts in accordanrA8 wlth the Finanrial Reporting St8ndard
appllGable In the UK and Republlc ol Ireland IFRS 1021 Issued on 16 July 2014 las upd3led through Updale
Btsllelin 1 published on 2 Fèbruory 20161, the Flnancial Reportlng Sland8rd applicable In the Unlted Klngdom
and Republlc of Irelaiid IFRS 1021, tl)e Charllies Act 207 1. the Companies Acl 2006 and UK Generally
A¢￿pIed Pra¢ticg as It appllo$ from 1 January 2015.
The o¢counls have been preparott on 8 goinu concern b8s15 under Ihe hi$loii¢81 cost convention, wllh lh8
&x¢¢pHon ol Investments whlch are Included al lalr value. The a¢￿u￿15 are preseiited In slerllng whlch is
the functional currèncy ol the chadty and roundtsd to the nearest £.
The slgnificBnt ac¢ounUng polldo8 8pplSad In th& preparallon ol those accounts are Sel out bel¢)w. Tho&0
policigs tt8ve boen conGlstantly 8pplled lo all yoars presented urfess otherwlse Slated.
In preparing the accounts, the IrusleeE have ¢on$ldor6d wh&lher In applylng the gccKsunllng pollcles requlrod
by FRS 102 8nd the Charllles SORP FRS 102 J r¢$latoment ol compar8livo Il¢ms was needed. No
restalemenls wore requiieil.
Ibl Incomo
All Incom& Is Included the statement of ffinancial aclivlli88 when the sor.loly ha$ &nlillem&nl ID lh• Incomo.
Ih8re1s sufflcienl eert8lnty of Tecelpt and so11 Is probable Ih81 Ilie Sn¢ome wlll bts rocolvèd, ¥nd th8 amount
r8celv8blL¥ can be measured rellably. No expoiidSturg Is n&iied off In¢ome. The follo￿1}g speclfic pollcles
Br• appll•d Io PArlSculai cgt•gorfa$ of Incorn8'.
Subscrlpllons and donatlons Includes members subs¢ripllon$, don8llons and royallles accounlad for when
recolvoblfy. DonAlions mad8 In klnd are Includod al Ihe value of the nTraierlals or 8qulpmenl supplied. The
Socl&ly Is 17lgli5y dependent on the volunlary work c8rrted oul by stewards and members ol the variou5
¢ommlllee5, bul no 851imale ot monetary value baèn placed on Ihls work In the accounts.
Investmtnt incom& Inaludes any related tax recoverabla.
Incom8 from ch4rhable a¢llvlll85 repreg•nl Show income Indudlng spon80rship a¢¢ounl8d for whgn
recel¥able.
lel Expondltufe
Expendllure Is recognlsed on an a¢¢ruals bbsls as soon as Ihere Is a lègal or conslructqve oblig811on
commiltlng the Sodety to the expendilure, il 15 PFobèble that settlement wlll be i&qulred and the amouiil ol
the obllgalion can be mea$urod rellably. Expenditure In¢ludes any VAT whSch cannol be fully recovered.
Costs of raising funds ¢ornprlse Inveslmonl management ￿S{s.
Chari18blè expendllure comprises thosè ¢osls In¢urred by Ihe Soclety In the dellvery of tts ¢harS18ble
adlvities and servlces. Olrecl costs speclfic lo Ihe Show and grants payable are allocaled lo charitable
activilies, tog81h8r with indlrecl c05t5 Foquired to suppori the c*3ril8ble aclivities. 11 is eslim8ted that 75% of
Secretary and Socfelarist salaries relate directly lo the Show. wh115t th& bal8nce15 allocaled lo support costs.
qo

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Idl L•ases
Rent81 costs und&r operatlng leases are charged lo the slatem8nt of finanaal aclivlues In eqL*al amounis
over Ihe pertod of the lease.
101 Taxatlon
As a regislerod chadly, the Socjety benefits troni rates relief and 18 g(*neially exempt from In¢om8 ta¥ 8nd
pSlal galn$ lax, but not from VAT. The Sotsiety15 VAT resi51erod, 3nd Bny Irrecoverable VAT Is Induded Sn
th8 cost ol those items lo which il ￿lates.
lfj T•nglblg flxgd •88•ts
T3ngSble fixed assets In eX￿SS of £250 and lor ¢oiilinulng use by Ihtr Society aro Inltlally rgcorded al cost, or
In ihè casè of donal¢d assets, at 3 valuellon. D8pre¢l81ion ¢1 fixed assets 1$ provldèd )1 the lollowlng annval
rates in order to wrlte off Ih? c05t or volu81ion less any rosidugl value ol each assèt over its e$tlm8led ugelul
Showground construcllon
Trophle5 and equlpmeril
Website developmenl
Computer equlpmanl
oirire furnlluio ond equSpmenl
Asset values are rev16wed annually and any Impalrm8nl Idenufied wrSlten off lo the 6tatemenl ol financk41
10% OD eosl
20OA on cost
33% on cost
250A on cost
200k on cost
Igl Inva8tm•nts
Investmr#nls are fecognlsed Inlllally al f8lr valu& whl¢h Is nomially Ihe tr8nsocllon prlce oxdudlng transacllon
costs. Subsequently, they are measured al fgir value vAlh changes recognised Sn Ihe slalemenl ol financlal
actlvilles 11 Ilie shares are publicly Iraded or Ihoirlgir value Gan olherwlse bo nieasured rellably.
Ihl Dobtor4
Trade and oiher (Jabtors hre rec.ogiilsed at Itie ¥eiiierTieiit 41111(iuiiI du8 afl¥r ¥ny dl¥Gount
Pr¢paymenis are valuèd Bl Ihp amouni prei)8ld n81 ¢1 Bny trade dlscounts dua.
111 Cradltors
Credllors and provlslons are recoonlsed whèrg the cliadty h88 a present oblig811on resulllng from 8 pasl
èvènl that will prob8bly resLIII In the Ir8nsfer of funds to a Ihlrd p8rty and tho amount duè lo settle the
obligallon can be me8611red or esllinaled reliably. Crèdllors 8nd provlslons arè nomially recognl$ed 81 Ihelr
strlllemonl smount 8fier 811ovdng for any Ir8de cllscounls du&.
Ul P•nblons
Frvm 1 April 2017 Ihe Soclely has operaled a defingd ¢ontdbulion plan for 1176 bene￿1 ol Its •mploye¢s
through tha National Employmenl S8vlng$ Trusl oulo-enyolment scheme. Contrtbullons arè expen6ed as
Iliey bocoma payable.
Ikl Fund &c¢ountlng
General funds 8re unrÈslrl¢led fuiicls whlch are av8118ble IOF use al the d15crelon of iho Bts8rd ol
Management In further#nc@ ol M(4 g¢nor81 oblecllve5 01 the Sod8ty ynd which hgve nol been deslgnaled lor
other purpose5.
R(1slrict¢d fuiids are funds whlch are lo be LJS9d In 8¢cgrd8ncè wllh spe¢lfic r6stdcilons Imposed by donors
or which have been raised by tho Society loi parllcul3r purposes. Tha cogi of rAisSnu and Adniinlstering Such
funds are charged agalnst the speclflc Iurnd. The alm and use of ea¢h reslrtcted fund Is set oul In the noles
to the accounts.

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Subscrfptlons and donatlon8
2Q24
2023
Members, subscrlptions
Fabulous Food and Farming Fund don8llon6
Gènerhl donatlons
49,330
41.997
815
886
50,145
42,883
Incom8 from subscrlptlons 8nd don3tlons was £50.145 12023 - £42,8831 ol which £50,145 12022 - £42,883) was
allrfbutable lo Iinreslri¢ted and £nll12023 - £Thill was atlribulable to restricted funds.
Show In¢orn¢ and gxpfrndlturg
2024
2024
2024
2024
2023
Show Incom•
Charfty
Nlght
Fabulous
Food
Show
Total
Ga19 0dmissioi)s oiid car parklng
Show $ponsorshlp and donBlions
Traile51ands
Catering Gon¢69slons
Entry fees
Coravan income
C8talogu85 8nd 6h)w guldeB
Sprlno show 8dm1s51ons
Sprlno show trade oiid sp01180rshlp
Rent81 Income
Members b81 Income
261.111
47,344
194.065
27,797
36,442
261,111
47.344
194.085
27.797
36.442
401,324
47,291
788.497
36.795
33,199
409
70,296
37.603
409
70,296
37,603
2.524
199
6,837
7,700
682,766
7.700
682.766
4,134
720,800
Ch8rfty Fundral$lng
Other ¢harily Income
18.432
701,198
10,1S?
730,989
18,432
882,7e6
Show dlro¢t •xpondlturn
S8larl¢s . Secrelaryrremporary S8crelary I75%1
Salarlgs SBcretarlat175V)I
Employ8ffs nallonal insuran¢e1750AI
EmplL)y8rfs penslon c051s175Dhl
Showground rent and rales
Showgroksnd utllllles
Showgrouiid 8nd eqLilpmenl n181nlen811Ca gnd repalrs
Insurance
Hliè ol Show equSprnenl
Attractions
Judggs, 6tewBrds and cal&rliig
Labour, conlroclors and servlce prDvlrSer$
Prlze money
Rosetles and prlz8 cards
Mkrkellng and PR
PrinlSng 8nd staLlonery
Postage
Subscripllons royaltles
Sprliig show ¢ost8
Sundry Show c0518
Members bar costs
Depreciation of Show fixed 8sstri$
Charlt
Charitable don8lir)ns
Charity Nlght costs
33,287
16.717
1,020
1,251
33,014
13,861
5.302
9.175
281.848
32.332
22.397
177,594
36.1Q1
4,27S
30.241
10,881
6,666
3.408
98.977
3.194
33,287
16,717
1.020
1.251
33,014
13,861
5,3D2
9,175
281.848
32,332
22.397
177.594
36.101
4,276
30,241
10,881
6,666
3,408
96.977
3,16>4
33,750
12,577
15
805
30.349
10,772
2,785
11,617
276,984
28,994
22,508
173,931
36.097
7,65
29.770
12,979
4,548
2,432
1,175
953
953
1.516
15,939
2,494
18,432
315
16,254
2,494
10,685
632
820.818
839,250
712.560
Not Show dlrect surpluslltlafEcEtI
1138.0521 1138,0511
18,429
12-

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Inv8stm6nt Income
2024
2023
Dlvldeiids and inteiest on UK listed inv@stmEnts
Interest on UK castt deposlts
10.943
3.484
8.227
2.895
14.427
70,922
All Investment income in bolh years Is altrfbutable to ullreslricled income funds.
Grants payabl&
2024
2023
F bultsus Food and Farmln
Wyke Regls Infant School
Spetisbury Scliool
Sl J8mès Firnl Wimbome
Aythbishtsp Wake
st John5 Win7bome
Soulhlll Primary
St Georue's Primary
St GregoVs
Damers Firsl
stoboTough Primary
Witchamplon
St Nicholas Primary Sthool
Fund
870
360
689
358
225
400
500
160
400
320
500
4,282
500
Expenrllture on uranls was £4,282 12023 - £5001 ol which £4.282 (2023 £5001 was attrlbutable t¢J the
restricted Fabulous food and f31ffling fund £nil 12023 - Énlll to the ie8tric18d charity tiight fund, the
remainder from unrestrlcted funds.
A further £1,75012023 E2.0081 worth oftrAdE st8nd spa￿$ werE glven free of ¢h8rge this ye8T.
Support costs
2024
2023
sala1￿5 - Serretaryttemporary Secrelary125%1
Salaries Se¢rolari81125¥tr1
Employer's nalional insuran￿1250￿)
Etnployer's p8nsion rosts1250hl
Office rent and ￿te$
Telephone
Computer and webslle costs
Hire Dr office equipment
Legal and professlonal fees
Barik ¢harges and card processing feeB
Inleresi payablE
Sundry expenses
Depreciation ol Offi￿ furniture and equipmenl
L055 on disposal ot office furniture and equlpmonl
Independent examination
Accountancy
Truslee5' insLJr¥nce
11,096
5.572
343
417
8.075
2,012
13.552
1.008
15.056
8.959
11.250
4,192
268
6,750
1,599
16,478
1,11È
18,225
15,130
20
515
950
1,546
950
725
3.720
1,624
700
3.45Q
1.365
74.655
82,015
Experhdllure on support costs wès £74,655 12023 - £82.015) of which £74.655 12023 . E82.0151 was
atlrlbLrtable lo unrestricted and £nll12023- £nlll was attrlbutable lo restricted funds.
13

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
Not Incomo lor thè YWT
2024
2023
Nèl Income for the year 1$ stot6d 8ft&r char9lng.'
A¢¢ouiit8nts' fees
Independont exarnlnallon
Edwards 8nd Keeplng - accountancy
other 8ervtC85
725
3.720
700
3.450
Dopr¢¢lall)n
1.903
2,488
Staff eosts
2024
2023
Gro85 sa18rles Isgcrelgry￿ernp0fary Secretary and SecrelBrlatl
Employer'5 n8tlon8I Insur8nc&
Employaf 5 PBnsion cDgt8- defined conlrlbulion plan
6e,673
1.372
1,668
61,769
20
1,073
69,713
82,862
The av*rage number of employees during the year was 2 {2023 21. No employee Te¢9￿￿d remun&rallon
atnounllng to more than £60,000 in elllier year. P8n81on COBIS 8re allO￿ted lo unrestrlcted fviid charllable
exponcSlture on the same bafyls as salori¢s.
Tru6te96 and rol8tod partl•s
No Èoard membors recolv¢d rFJmunerallon or vjere relmbursed for expense8 In Ihe current or precedlng
ytiar. Board mombers a￿ covgrÈd by Iiidemnlty Insurali￿, Ihe cost of which, £1,624 12023 - £1,385). Is
In¢ludÉd In support ¢osl$.
There were iits related party 1ran8aciion6 In the y88T.
14-

THE DORCHESTER AGRICULTURAL SOCIEr<
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
10 Tanglble flxod assets
Showw¢und
tOn$trut￿ON &
TrDpli106
Offlc•
furniivre &
WobgSlp
dtsvoloprnpnt
Compuivr
ulpmDrtl
Improvèm•nt6
•qulpmqni
ulpmqnr
Tol
Cost
At 1 December 2023
Addllions
183.802
90.833
3.254
29.261
11,781
318.930
AI 30 November 2024
183.802
90,833
3.254
29.261
11.781
318.93Q
Dèproelatlon
At 1 D&cember 2023
Cliarge f¢r th8 yoar
178,526
874
00,469
79
3,253
27,094
786
11.495
184
310,837
1,903
AI 30 Novomty$r 2024
179.400
bO,548
3,253
27,879
11,659
312.740
Net book value
AI 30 Novemb¢r 2024
4.402
285
1,381
122
6,191
AI 30 November 2023
5,278
364
2.1e7
286
8,093
11 Invè$tm•nt8
2024
2023
UK 118t•d Inv•stmont•
Fabr Im8rkatl value al 1 Decembar 2023
Acqulsitioi)s al cosl
OIspDS81 procoed$
Re811sod gain on dlsposal of Inveslmenls
Unr8B118@d on r6v8Iu8ti0
303,783
244.3118
1234,4081
23,099
16.373
308,858
112.843
1112,9491
864
16,8331
Falr Imorkell value 0130 Ntsv8mb8r 2024
353.237
303,763
Cash d¥po$ll$ held by brokers al 30 November 2024
1,915
15.986
355,152
319,789
12 Dobtors
2024
2023
Prepaymènts and accrued Income
other debtors
VAT
4,414
18,501
4,245
13,813
22,914
18.058
16-

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEM8ER 2024
13 Cr8dltor¥: Jrnounts falllng duo wlthln on? ygar
2024
2023
Accruals and reBelpt8 in advance
other taxes and social securtty cosls
Other creditors
5.445
5,752
37.781
14,835
5,044
31.070
48.978
50,949
14 Funds
Unr¢strlctgd Rèjtrlcted
Gonoral
F&b￿louS
Fund8
Food &
F•rnilng Fund
Restrlcted
Charlty
141oht FUIKI
Tolal
fvnd
Al 1 December 2023
Income for Ili& year
Expendllyre lor lh8 year
Nel galns on Invostmenl Bss81S
541.595
747,338
1899,8731
39,472
49,493
101
{4.2821
591.088
18,432
765,770
118.4321 1922,5861
39,472
AI 30 Nov8mbor 2024
428,533
45,211
473,744
Reprgsonled by.,
Tanglble Ilxod assels
Fixed as$el Investmen16
Nel current 46se15
8,191
355,152
67,390
6,191
355,152
112.401
45.211
428,533
45,211
473,744
The Sod8ly'$ fund¥ prirn8rfly ¢ompriBe unrestrfcted funds whlth ftre expendablè al the
dS8¢rellon of Ihe Iruslees In fLlrth&r8nce ol lh8 oble¢ts ot tho Soclety.
Durlng 2015 a re51ri¢t8d 1840 8ppe31 lund was sat up to ¢elebTate Ihe SocSetVs 175th annlver$ary. Funds
ialsed are lo be used Yor educational purposes. Thls Is now Called th8 Fabulous Food and F8rn11ng Fund.
The 808rd considers that there are sufficlent fund5 to enable the Sodety to CDnllnue ID operate lor Ihe
foros8trable fulure.
1S Qperatlng 1o48os- 1oBa•e
Total future mlnimum le&se payments under non-cancellable operatlng lea$è8 are as follows..
2024
2023
Nol18ler Ih8n one year
Laler Ihan one &nd not lalor Ihan Iva years
1,308
249
1.308
249
1.557
1,557
16

THE DORCHESTER AGRICULTURAL SOCIETY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 30 NOVEMBER 2024
18 R•¢onelllatlon of net Income to net cash flow from opgratlng aetlvltl08
2024
2023
Net 6xpendlturo for th• yoar
1117.3441
119,5471
Olvidends received
Intere$1 r&ceiv8blè
Interes1 p8y8ble
Depreciallon oflgnglble fix$d a$59ts
Lossesllaainsl on investnlènts
Dtscreaselliiicfeasfj11i) d¢blors
Increaselldecrea5el crodllois
110,9431
13,4841
18.2271
12.6951
20
2,466
4.969
112,4321
15,412
1,903
139.4721
14.8561
11,9711
Nat cash flow from oporotlng actSvltl&g
1176,1671
120,0341
17