COMPANY REGISTRATION NUMBER: 03792982 CHARITY REGISTRATION NUMBER: 1078455 Oswestry And District Agricultural Society Company Limited by Guarantee Unaudited Financial Statements 30 November 2025
Oswestry And District Agricultural Society Company Limited by Guarantee Financial Statements Year ended 30 November 2025 Page Trnstees, atmual report tndq)¢ndeDt examinerfs report to the tntstees Statement of financkal activities (including income and expenditure account) Statement of financial position Statement of cash flows Notes to the financial statements The following Pydges do not form part of the fAnancial statements Detailed statement of financial activities 17 Notes to the detailed statement of financial activities 18
Oswestry And District Agricultural Society Company Llmfiled by Guarantee Tru$t¢es' Annual Report Year ended 30 Noven]ber 2025 The trustees, who are also the directors for the purposes of cornpany lawy present their report and the unaudited financial statements of the eharity for the year ended 30 Nov¢mbeT 2025. Chair's report Fellow members. os Chairman il is my duty to dEliver the 8m)W41 Teport for th¢ past 12 months which seejns to have p&ssed very quickly. I would like to thank our President Nigel attd his wife Theresa for all they have done in their year in tsffiee. Nigel's enthlasrn and COn]rnitent to the role and beyond h&$ been very much appreciated by everyone involved with the show. The sthrt¢d with the Ptysidents lJ]ncb ki]Klly host¢d by Linda Artban following Beth's wedding. A lovely afternoon was had by all in a fabulous settjng. The event raised a lot of money for the society and I would like to tbank everyone wqio supwrted the eveni and tr> those who donated and b)ught au¢tion prizes on tILe d8y. The Show followed a wcek la*r and vds once again a great su¢ce&s with perfect show day weatlw. The stalldard of trade stands wa5 good again this year and I think we had a good variety for Msitors to see. I would personally like to thaTJk everyone Mq)o supportd myself and the sociery. not only in the weeks preoeding tILe show and on show day. but all year round in organising the eveni. I would like to thank all the $ubcOmlttte chairmen.. Nornwi Green- Livestock; Richard Kempster- Horse. Margaret Hudson Horticulture. Phil Jones - Public Services. Sirnon Gix)daU- Show Attractions,. Colin WilliaD]s- Small Livestock. Huw Manford & Ashley Williams - Shc>wground and Beth Ellis & Nata]ie Reynolds- SOC1. Also, thanLs to Aubr¢y Morris & Justin Jones and their team for their organi$ation of the sheep sbearing, and to th¢ WI alld YFC for tbeir contributions n show day. Without the continuing h¢lp alld 5UPPOrt from yoth your cornmitt¢¢s and all the stewards who help on show day the show would not bapp¢n. I must also thank lan MO15 for all his hard Work putting up and taking down the show signs and for the sS mowing for the trad¢ staDds'. A v¢ry big tbank must also go w John Wigley, Park Hall Farm Experience. Louisa Davies. Patri¢k EvaD Oswesty Rugby Club and Osmrstsy Livestock Market for th¢ use oc their premises on Show Day. we could not n]anage without their support. Malcolm Roberrs has done a fantsstic job promotitjg sponsorship for the show and we had lots of positive cOmmts from those who took it up. It makes a huge difference to the bottom line prior to show day kllowing that we have tbose funds. It IDvolves a lot of time and a huge thank you goG8 to him. ThaDk you to Jonathan Hughes for all bis hard work looking after the slww fllwhees and also the gates on show day. it is very much appr¢¢iatsxl by all of us. Also, t1S to Ben Hillidge from Reliant IT for sorting out the internet for the gales on show day 8om¢ihiDg we couldll't do withouL tast, but certainly not leasL a big thank you to Mandy, C]are, Bertie and Lucy ill the office for all your hard work and comtDitrnent, it is thanks ti) you the show as smoothly as it does. Thanks Tts Steve for his help around tbe grou[ before the show. I would like to thank Karen for stepping back iDto the office at the 1&st millute afier Mandy had her aGcident. I hope I have not t])issed anyone out but it would take all llÈght to individually thado everyone who conttibut&s to the show. but ffsi asswed nothing goes uonoticed and is very much appreciated by myself and I thank you all for your help and sllpport over the last twelve months al look forward to working with you for tbe 2026 show. David Kempsler
Oswestry And District Agricultural Society Company LInted by Guarantee Trustees, Annual Report fconrlKNed) Year ended 30 November 2025 RefereDee and IdnthstraILve detaus R¢glstered charlty Dame 05westy And District Agricultural Society Ch8rlty registration number 1078455 Comp•ny registration number 03792982 Prin¢ip*l offl¢e and rstered office Park Hall Showground Ihtttitydton Rd Oswestsy Shropshire SYI14AS The trustees N.W.L. Whittingl]am liJ. Hamer P.E. Jones D.J. Ellis J.F. Hughes M.R. Rob¢rts' J.M. Jon¢s D.B. KeJwi$l¢r Mrs J. Ward S.J. Goodhau Comp4ny seeretary Mrs S.A. Roberts IDdependent examiner J.M Ollier FCA 5 Lower Brook Street Oswesty SYII 2HG Structure, governance and management GoverlllDg document The ¢ompany is lijnited by guarantee, and is a gIstered charity with the clwity con]rniS5ion. The company was in¢oryoraied on 21st June 1999. In (he event of the cornpany bEing wound up, ¢wrent members, and those tbat w¢r¢ mernbers thin the preceding twelve months, aTe required to contribute an amount not exceeding £5.
Osivestry And District Agricultural Society Company Limited by Guarantee Trustee5' Annual Report(¢vndffwe4) Year ended 30 November 2025 Structhre governanee and management Recrultm¢nt and AppoRDtment of Lltsnagernellt Committee The dire¢t¢)rs of the eompany are also charity trustee5 for the pu4)ose of charity ]aw and are known as membas of the Management Con]mittee. Urtder the ternis of the M¢moralldum and Articles of Association the members of the Management Commit¢ are elected to serye for a p¢riod of the years after which they must be re-elected at the next Annual GetLeral Meeting. All Jnemb¢rs of the Managcment Committe¢ give their time voluntarily and Tec¢iv¢ b¢nefits fro the Charity. The Management Committee seeks to ensure that the Deeds. of the So¢i¢ry ar¢ r¢flected through (be diversity of the trusiee b(dy and therefore seeks to Intain a broad skills njix amongst members of the Management Committee. Individual meberS of the society are often invited to serve on sUb-mMitteeS in accordance with their expeni5e and intcrest and thereby gain the guidance and trainillg ne¢¢8ry prior to being elected to the Management Committcc. Objectlves and activities The object of the society is the promotion of agri¢ultt]r¢ for the public benefil particularly in Oswesty and the surrounding districL It is the aim of the lety to pwmote agrieulttwe, priticipally tbrough the bolding of an Atmual Show. The trnstees have Teferred to the guidanc¢ contained in the Charity Con]mission general guidance on publi¢ benefit when reviewing their aims and objediv¢g al ill planning jre activities. There has been no material change in the policy since the last report. The Society to hold a first class Agriculttwal Show ¢a¢h year. Th¢ Trustees are conscio5 of the nttd to maintain the Show's traditsonal qualiti¢s as all exhibition for the best of local agriculture and commerce, ¢on)bfftned with provAding a high quality day's entertainment for a grOwll lttal population, who have much wider interests than purely rnrdl pursuits. A¢hlevement$ Ind perfomlttee This years show was blessed with fme weather alld enjoyed by those that attended. The results for the year ar¢ S out in the athed fu¢la1 sratemenis. Fi*¢11 review Together with our other activities. incoming resources of £296,436 wetr generated (2024 - £247,568). The cost of 0918n8 and putting on the show alld other a¢tiviti¢s was £249,131 (2024 - £218,700) r¢sultin¥ in a nel D]ov¢ment in of fi$ of £47,305 (2024 £28,868). The profit after a d¢pIe¢iation charg¢ of £9.218 r¢¢urns the Society to a healthy fJnaDcial wsition aTLd together with l&st years wofjtable show repleni¥he8 the cash reserves. enabling much needed fiLture investment ill the $howground. The Society thauks the SPODSQf4 donors and lebe[S foi their Golltinuillg support. The TtusteelDirectot5 are satisfied tbat with these fmarteial figures, the charities objectives have been Tnet and that the Society can colltinue to tl)tive in the future. PIADS for future perlods The TnleeS are able to report that tbe 2026 annual show will be held on SabJrday 1st August alld are pl¢&s¢d to confm plans are progressing well. Small company prowions This r¢port has b¢¢n prepared in accordance with the provisions applicable to Companies entitled to the small companies exemption.
Oswestry And District Agricultural Society Company Limited by Guarantee Trustees, Annual Report (cothued) Yevdr ended 30 November 2025 Th¢ tNstccs' annual ttport W&8 appriwcd on 19 February 2026 and signed on behalcof the board of Ste¢S by: Mrs S.A. Roberts Charity Secretary
Oswestry And District Agrlculturnl Society Company Limlted by Guarantee Independent Examiner's Report to the Trn$tees of Oswestry And District Agricultural Soeiety Year ended 30 Iyovember 2025 I report to the trustees on my examination of the finaD¢ial statements of Oswesty And District AgriculDJral Society I'the Chlty) for the year ended 30 November 2025. ReSpOnbIlitieS and b¥4sis of report As the ITUSte¢s of tbe company (and also its d]rtOrS for th¢ pUse$ of company law) you aT¢ r¢5ponsible for the preparntion of th¢ fllJaTLcial statements in accordance with th¢ reqUirer(ts of the Conjpanies Act 2006 ('the 2006 Act.). Having satisfied myself that the accowits of the compally are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examitfdtiorn I report in respwt of tDy examinatioo of the charity's accoullts a8 carried out under sectiott 145 of the Charities Act 2011 ('the 2011 Act'}. Ill catryiug out my exatnination I ave followed the Dlreclions givenby the Charity Commission under s¢¢tion 14515){bl of the 2011 Act. ldependent examlther's statement Since the chariry's gross income exceeded £250,000 your examiner must be ¥ metttber of a body listed in section 145 of the 2011 Act. I eonfirni that l am qualified to undertake the exaMItion because l am a member of the Instilllte of Chartered Accountants in England and Wal¢$ (ICAEWI, which is one of the listed IM)dies. I hav¢ ¢oo]plet¢d my ¢xan1inatio l ¢onflln] that no rnatt¢r5 bav¢ coEne to my attention iti CODll¢ction with tbe ekwAiJ]ation giviug me cause lo b¢li¢ve.' accounting records were kept in respect of the charity &5 required by section 386 of the 2006 ACL. or the finallcial statemenL8 do not aecord witb dkose records. or the financial statements do not cornply ryth the accounting requircments of section 396 of the 2006 Act other than aTry requirement that the accounts give a 'true and faiv view which is not a matter eoJLsidered as part of An independent examination. or the f2claI staternents have noi been prepared in accordance with the methods and principle$ of the Statemellt of RecommeDdcd Prdctice for accounting and rewrtjng by clwities applicable to ehariti¢$ preparitw their accounts in accordance with the Financial Reporting Standard applicAble in the UK and Republic of Ir¢land IFRS 102). I have no concems and have come acro&8 no other rnatters in ci>nnection the examination to which attention should be drawn In this report in order to enable a proper understsnding of the accounts to be rea¢kd. J.M Ollicr FCA Independent Examiner 5 Lower Brook Street Oswesty SYI 12HG
Oswestry And District Agricultural Society Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 30 November 2025 2025 Unrestricted 2024 Totsi funds Total funds ID¢Otne and endowments Cl]aritable activities Investment incotne 295.219 1,217 29S219 1217 29&436 246,918 650 TO1 Ineome 296.436 247,568 Expendithre Expenditure OD charitable activities Tot expenditure 249,131 249,131 249,131 218,700 218,700 249,131 Net IDCODJe net moven)ent In funds 47,305 47JOS 28,868 ReconcU14ti•n of funds Tokl brought for¥wd Totsl fund8 earrled forward 172,648 172,048 143.780 219,953 219,953 172,6A8 The statem¢nt of financial activiti in¢ludes all gaill5 and losses recognis¢d ill the year. All iome and exp¢ndi(ure derive from conlinuing activitics. Th¢ llotu on p•ges 9 to IS forni rtrfthe fin9ncixI #tstemenl&
Oswestry And Distrlct Agriculturrdl Society Company Lkmited by Guarantee Statement of Flnanclal Position 30 November 2025 2025 2024 Nrfe Flxed assets Tangible fix¢d a&sets 13 80J44 89,562 Currenl assets Debton Cash at bank and in hand 14 lJ14 1,822 93,225 95.047 157J71 Creditors: amoullt8 falliDg due within one year Net curreni assets Is 14J16 10.361 143,1155 223J99 84.686 Total assets less ¢urrell¢ ll4bllfities 174,248 Accruals and deferred io¢othe 3,446 1.600 172.648 Net aets 219,953 Fwids of the ¢h#rity Unres¢n¢ted 219,9S3 172.648 TO charlty funds 17 219,953 172,648 For th¢ year ¢ndiD8 30 NoveDther 2025 the clmiry was entitled to exemption from audit under section 477 of the Companies Act 2006 rela(ing to small companies. Directors, respon111tis.' The membws have not rcquired the compw to obthiti an audit of its financial statements for the yw in question in accordance with section 476,. The directors acknowledge their resp0llsibiliti foT ¢OD]plyillg with tlL¢ requirements of the Aci with respect to accounting records and the preparation of fjnall¢iai statements. These financial statements have Ixen PTepar¢d in a¢wrdance Thith the prnvisions applicable to companies subject to the small ¢ompanies' regime. These financial stalerllents were approved by the board of trSte¢S alld authtsrised for issue on 19 Febnwy 2026, and are signed on behalf of the board by. J.F. Hughes Trusiee D.B. Kempster Trustee The lloteB p#g¢s 9 ts IS fom r¢ of these flu4n¢io18ttemettts.
Oswestry And District Agricultural Society Company Limited by Guarantee Statement of Cash Floivs Year ended 30 November 2025 2(125 2024 Cash flow5 from oper*ting aetivities Net iome 47JOS 28,868 Adjwimentsfop." Depreciation of tangible fixed &ss¢ts Dividends, interest and rents from inv¢stments Other inter&st rw¢ivabl¢ and similar income Accrued expenses 9218 (i (1,21HI) 1.840 9.690 (17) {633) 360 Changes in.. Trade and other debtors Trade and other Creditors 508 3,955 61,6JS (35) 1,808 Cash generated from operatioJ)s 40,041 Interest received 1,2110 633 Net c&sh from operating activities 61815 40,674 Cash flows fronLAllvesthig acdvltles Dividends, ititerest and rents from investnrnts Pur¢h&8¢ of taugible a&8ets Net cash froml(used in} investing artiviti¢8 17 17 (937) {920) 17 Net inerease ID ¢asb and cajh equivalent8 Cash #nd tash equlv741ellts xt beginnang of year Cash And e4sb equiv4lents at eDd of year 62,832 93,225 39,754 53.471 156,057 93,225 The ttotes pages 9 to IS foTm P•rt of ¢he5e finaRcial ststerneht
Oswestry And District Agrlculthral Society Company Limited by Guarantee Iyotes to the Vinaneial Ststements Year ended 30 November 2025 Generttl RnformatioD The ¢haTity is a public benefit entity and a private Company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of registered office is Pth H8ll Showground, Whittingtoll Rd. Oswesty. Sbropshire, SYI 14AS. sthtement of compliaD¢e These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Rqjublic of Ireland,, the Statement of Recommended Pra¢tiC¢ applicable to charities preparing their accounts in accordance the Financial Rewrting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP ffRS 1021) alld the Companies Act 2006. Accounthig polleles B88is of prepAratAon The financi81 Sthtellts have been prepared on the historical cost basis, as modified by the revaluatioll of cettiin finamcial assets and liabilities and itivestsJLent properties measured at fair value through or expenditure. The financial statements are pryared in sterlin& which is the filllonal currency of the entity. Golng Concern At the tirne of approviD8 the financial statements, the trnstees have a re&sonable expectstion that the charity has adequale resource5 to continue in operdtsonai ¢xistance for the foreseeable future. Thus the tsvstees continue to a(k)pt thc going coltrn IAsis of accounting in preparing the financial 8tatem¢nts. Judgement5 and key $Durces ofeythnatlon ullcertthty The preparation of thc f]nan¢ial statements requires managemellt to makc judgunents, estintstes and assLllnptions that affect the amounts reported. Thesc estimates and judgements are continually reVi¢W and are based on experience and other flOr8. including expectatio% of future events that I believed io be reasonable under the circumstances. Fund aeeountillg Unr¢5trictrd fuuds are available for at the discretion of the tnte¢S to fijrther any of the chan.tys D&ignat¢d fuuds are unrestrictsd fiuMIg eammked by the Intee5 for particu]ar future project or trIct¢d filnds are subjected to restrictious on their expenditure declared by the donor or through the tern of an appeal. and fall into on¢ of sub-cla8ses: restiicted income funds or etthwmeni fimds.
Oswestry And District Agricultural Society Company Limited by Guarantee Notes to the Financial Statements l¢ofvth4e4) Year ended 30 November 2025 A£¢ouDtiDg poii¢ieJ (¢•Ailntsdl IDeomiD# resouTte$ All incoming resources are included in th¢ statement of financial activitie5 when entitlement has pa&sed to the charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The followllw specific policies are applied to partiwlar categorAes of incomc.. ino)tue from donations or grdnts is rcco8ttised when there is evidet]ce of entitlement to the gift receipt is probable and its arnount can be rne&wred reliably. legacy income is trcognised when receipt is probabl¢ and ¢ntiilement is &ablIShed. income from donated goods is me&sured at the fair value of the goods Unle this is impractieal to measure reliably, in which case the value is derived from the ¢ost to the donor or the estKnTrted resale value. Donated facilitie5 and serrices are reCOed in the accounts sthen received rf the value can be reliably rneasured. No amounts are included foT the ¢ontribution of general volunteets. income from contracts for th¢ supply of setvices is recogni5ed Véith the delivery of the contracied setvice. This is ¢lassifi¢d unrestricted fijnds unless there is a contractual requirent for it to be spent on a parti¢ularpurpose and rcturned if unspent, in wqhi¢h case it may be regard¢d &8 restsicted. Resources expended Expenditure ts r¢eognised on an accruals basis as a Itability 1$ incurred. ExpendÉDJre includes any VAT thich cannot be fidly recovered. atkl ig classified under headings of the staterneth of financial aetivities to which it relates.. expendittwe on raising fimds ifteludes the costs of all fundraising aclivili&8, events, non-charitAble tsading activities, and the sale of dOnad goods. expendittwe oll chaTitabl¢ a¢tivities includes all cos18 incurred by a charity in undertaking a¢tiYiti&s that further its ¢haritable aims for the benefit of its Ixneficiarits, including tbose sw)port costs and costs relating to the governallce of tbe clwity apportioned io ohaTitsble activities. other expendille includes all expenditure that is neither related raising fvnds for the charity nor part of its expendillwe on charitable activities. All costs are allocated to expenditure ¢ategori¢s reflecting the use of ihe resource. Direct ¢osts attnTrJutsble to a bingle activity are allocated directly to that activity. Shared eosts aTe apportloned benveen the activities they ¢ontribute to on a reasonable, justifiable and consistent basis. Tanglble assets Tangible asset5 are initially recorded at cost, and wb5equently Stated at cost less any accumulaied depreciatioTh and iTR]pairnKnt losses. The gaill or loss on the disposal on the dIOsal of an asset is deteJmined as the dIffen¢t beiween the sale proceeds and the Carrying value of the fixed asseL and is recognised in the statement of financjal activities. io-
Oswestry And District Agricultural Society Company Limited by Guarantee otes to the Finanelal Statements l¢ollrfxu¢4J Year ended 30 November 2025 Accounting poliTies Depreclatio D¢pr¢¢iation is calculated so as to write off the cost or vaiuatioD of an ass¢t, less its residual value. over the usefijl ttollomic life of that asset as follow5: Fixtlwes and fitiings Plant and equipment Property improvements 150A straighi line 250/0 redu¢ADg balan¢e 4_100/o Straight line Impwment of fixed ssets At each reporting date. tlLe c])arAty reewS the carrying amounts of its. tangible assets to deierniine whether tbere is any indie&tion thai those assets have suffered an irnpairnllt loss. if su¢h indication exist& the recoyerable amount of ihe asset 18 estimated in order to deterniine the extent of impairment loss (if any). Fittanei] instruments The ¢lJarity knlds basic financial iL%tnMnts. as defined by FRS 102. The finallcial assets attd liabilTties of tbe ¢lMrity attd tbeir MeaSe]llent& are as follows: Financial &%8ets . trade and other debtOTS art basi¢ financial instruments and are debt ins1Tts me&sured at amortised wst. Prepalts are not flnancial iDsln]rnents. C&%h at baDk al d¢po$it aw)uDLs - 15 classifi¢d as a ba¢ fiDan¢ial instruttwit and is m¢asur¢d ai face value. Finaticial liabilities trade ereditors, acernals and other creditors ar¢ finan¢ial instn]m¢nts, and are mwured at amortised cogt. TatIOn and other social security are n(>t in¢lud¢d in finan¢ial instruments disclosure. Deferred income is not deemed to be a ftttsllcial liability. as the c&$h %ettlement ha$ already takenplace and there is an obligation deliver services rnther than cash or other financial statement. Defmed £olltributioD plans Contributions to defined Gontiibution plans are recow)ised as an expeE]se in the period in which the related seice is provided. Prepaid COtitributioll& are reCognid as an asset to the exl¢nt thai the prepayment will lead to a reduction in futurc paymcnts or a cash refulld. When contributions are oot expected to be settled wholly within 12 months of tbe end of the r¢porting date in which the employees render the related s¢rvi¢e, the liability is mcasuted on a discounted present value basi& The unwinding of th¢ di0¢ 1$ rc¢ognised as an expetLse in the period in which it tiri8cs. LITh1ed by gll#r4ntfe The So¢iety is a company lirnited by 8uaraDte¢ and does not have a share capital. Reserv¢s totalling £120,372 within the above generdl funds are in respect of SUTpluses accumulated before the iOrpOration of the charity. These reserves are unrestricted. li
Oswestry And District Agrficultural Society Company Limited by Guarantee Notes to the Financial Statements f¢••tiA¥dl Year ended 30 November 2025 Cbritable ctlvl¢le8 Unrestricted Total Funds Ujtregtricted Total Funds Funds 2025 Funds 2024 Memberskn"p and subscriptions Show income ond enty fees Prize donations and sponsorship Show supporters fund Showground and pavilion lettings 22.166 185.631 28,550 14,000 44,872 22,166 185.631 28.551J 14.OlXI 44.872 19.840 176,154 15.368 19,840 176.154 15,368 35.556 35.556 295.219 295,219 246,918 246,918 IDvestmtnt in¢ome Unrestricted Total Funds Funds 2025 Unrestricted Totsl Funds Funds 2024 Incom¢ from r¢llt received Bank Int¢St receivable 17 1.200 17 1,21XI 17 633 17 633 1,217 1,217 650 650 Espendithre on ¢haritable tivItieS by fllnd type Unrestricted Totsl Funds Unrestricted Totsl Funds Fullds 2025 Funds 2024 Oswe8ty Show and showground lettillg5 Support costs 195,360 53,771 249,131 195J60 53,771 164,763 53.937 164,763 53,937 249,lJl 218,700 218.700 Expenditure cbaritable aetlvities by activity type Activities undertsken directly Support costs Totsl funds 2025 Totsl fimd 2024 Oswesty Show alld 5howgrowid lettings 195,360 53,771 249,131 218.7 Net ID¢ome Net income is stated after chargingl{crediting): 2025 2024 D¢preciation of nTr)Ie fixed assets 9318 9,690 12-
Oswestry And District Agricultural Society Company Limited by Guar4nt¢¢ otes to the Financial Statements Ic*)ntlKMd) Year ended 30 November 2025 10. ldend¢llt euminatiott fees 21125 2024 Fees payable to the independent examiner for. Indepelldellt exaTniDation of the fthallcial staienients 11. Staff ¢o$ts The total staff costs. and employee benefits for the reporting period are allaiysed as follows: 2025 2024 Wages and salaries Ewloyer contributio% to peLsion plans 36J89 70 35,816 52 36.459 35,868 The av¢rdge head wunt of eploYeeS during the year was 5 {2024.' 5). The average ]Mmiber of fi-tiMe eoulvalent employees duritig the year is analysed as follows: 21125 2024 No. Number of staff Numb¢r of other sthff No enyloytt reeeivcd ernployee benefits of more than £60,0(K) during the year {2024: Nil). 12. 'fr$t remuneration and expeDse5 No renwneration or other benefits from employrnent with the charity or a related entity were received by th¢ INs¢ees, other than: The wife of D.B.Kempster. a trustee. received uross wage¥ of £407 during the year. Garner Pugb & Sinclair, a fjrni in whicb the Tre&8urer is a partner received £540 in respect of running th¢ pairyoll on behalf of the clwiiy on norn)al trad tem. 13-
Oswestry And Distrlct Agricultural Society Company Limited by Guarantre Nots8 to the FlnanciAI Statements {contrRued) Yeydr ended 30 November 2025 13. TaDgible fixed AS8ets Land and Fixtur¢s and buildings fittings Property Equipmeni improvement Tot Cost At l Defember 2024 and 30 f4ovember 202S 42.720 9,107 32,329 289,296 373,452 Depreciation At l December 2024 Charge for the year At 30 November 2025 14,071 155 23,710 K,410 252,109 7,653 283,890 9,218 8.226 25,120 259.762 293,108 Carrylng amount At 30 November 2025 42,720 881 7,209 29.534 80,344 At 30 Novelnber 2024 42,720 1,036 8,619 37.187 9,562 14. Debtors 2025 2024 Trnde debtors Other debtors lJ14 1,780 42 1,314 1,822 15. Creditors: atnounts falling due wlthin one yejr 2025 2024 Tr&le cr¢ditors Social security and other t&xes Other creditors 8,169 147 4,361 6.000 14J16 10,361 16. Penslons And o¢her pDs¢ rettrement benefits Defit)ed contribution plgn¥ The amount recognised in income or expendityr¢ &8 att expense in Telatiim to def]ned contribution plaus W&5 £70 (2024.. £52). 14-
Osivestry And District Agricultural Society Company Limited by Guarantee Notes to the Financial Statements (conlinmed) Year eDded 30 November 2025 17. Allalysis of eharitsble funds Unrestrleted (ndS At l Dember 20 24 At 30 November 2025 Incomc ExpeAditure General fijnds 172,648 296,436 (249.131) 219.953 At l December 20 23 At 30 November 2 024 Income Expendityre 143,780 247,568 (218,700) 172,648 General Funds include reserves of £120.372 in respect of surpluses aceumulaied before the incojporation of the charity. These reserves are unrestricte4L 18. Analysls of net assets between funds Unrestricted Total Funds FUT 2025 Tangible fixed assets Current assets Creditors less than l year Net assets 80,344 157,371 (17,762) 219,953 80J44 157,371 (17,762) 219,953 Unrestricted Total Fuods Funds 2024 T8Dgible fixed as6e 89,562 95,047 (11,961) 172.648 89,562 95.047 (11.961) 172.648 Credirors less than l year Net assets 19. Analysly of ¢hanges Ill Det debt At 311 Nov 2025 At I Ikc 2024 C&sb flows 93.225 62,832 156,057 15-
Oswestry And District Agricultural Society Company Limited by Guarantee Management Information Year ended 30 November 2025 The followlng pages do not form part of the fwancial statemettts. 16-
Osjvestry And District Agricultural Society Company LInted by Guarantee Detalled Statement of Financial Aetfivlties Year ended 30 November 2025 2U25 2024 Income And endowment Charitable actlvltles Mettthersbip ald subscrRPtiOD5 Show income and enty fees Prize donations and Spo$0TShiP Show supporters fimd Showground and pavilion le¢tsngs 22,166 185,631 28,SS0 14,1)110 44072 19,840 176,154 15 J68 35,556 246.918 295,219 Investment iDeome Income from Tent received Bank interest receivable l7 1200 1,217 17 633 650 Total iDcome 296,436 247.568 Expellditsre Expendlture on eharltxble activitleg Wages and salaries Pe10 Costs Rates and wa Light and beat Repairs and maintetwice Insurance Other esthbli8thent Legal and professional ftts Telephone Depreciation Showdaycosts Printin& po8tsge & siationery Sulldry exp¢ns¢s Donations 36J89 70 1,845 9,460 27,1135 8,541 877 35,816 52 1,963 10.286 16,869 7,693 450 1260 9,690 127.846 4J92 1,883 500 1,290 9,218 145.814 4.692 2,102 1,450 249,131 218.700 TotAI expelldltllre 249,131 218.700 et llleome 47JOS 28,868 17-
Oswestry And District Agricultural Society Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 30 November 2025 2025 2024 pendithre on charitable actlvitles Oswestry Show And showgTound lettitigy Aeliwilie.s undertuken dipecdy Repairs & ground tithintenance Insuranc¢ Depreciation Showday costs and competition priz£8 Printjng. postage & stationery Sundry eXpe[¢S Donations 24.953 &541 7.808 145,814 4,692 2,1112 1.450 14,521 7,693 7,958 127,846 4,362 1,883 500 195J60 164,763 Supporl costs Wages and salaries Staff pension costs Rate8, Water Light, heat and wpwer sOftEre & IT support Hire of Equipment L¢gal & professional fees T¢lephon¢ alld broa(Iband Depreciatio Bank and ¢lwgcs 36J89 70 1,845 9,460 2,082 877 348 1,290 1.410 35,816 52 1,963 10,286 2J48 450 1260 1,732 30 S3.771 53,937 Expenditure on charitable Aetivitie 249,131 218,700 18-