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$t¢es' Annual Report
Year ended 30 Noven]ber 2025
The trustees, who are also the directors for the purposes of cornpany lawy present their report and the unaudited
financial statements of the eharity for the year ended 30 Nov¢mbeT 2025.
Chair's report
Fellow members. os Chairman il is my duty to dEliver the 8m)W41 Teport for th¢ past 12 months which seejns to
have p&ssed very quickly.
I would like to thank our President Nigel attd his wife Theresa for all they have done in their year in tsffiee.
Nigel's enth￿lasrn and COn]rnit￿ent to the role and beyond h&$ 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 $ubcOm￿lttte
chairmen.. Nornwi Green- Livestock; Richard Kempster- Horse. Margaret Hudson Horticulture. Phil Jones -
Public Services. Sirnon Gix)daU- Show Attractions,. Colin WilliaD]s- Small Livestock. Huw Manford & Ashley
Williams - Shc>wground and Beth Ellis & Nata]ie Reynolds- SOC￿1. Also, thanLs to Aubr¢y Morris & Justin
Jones and their team for their organi$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 MO￿15 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
cOmm￿ts 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, t1￿￿S 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 LIn￿ted by Guarantee
Trustees, Annual Report fconrlKNed)
Year ended 30 November 2025
RefereDee and Idnth￿straILve 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 r￿stered
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 th￿e 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 me￿berS 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 conscio￿5 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 at￿hed fu￿¢la1 sratemenis.
Fi￿*￿¢1￿1 review
Together with our other activities. incoming resources of £296,436 wetr generated (2024 - £247,568). The cost
of 0￿9￿18￿n8 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
le￿be[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 Tn￿leeS 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$tees of Oswestry And District Agricultural
Soeiety
Year ended 30 Iyovember 2025
I report to the trustees on my examination of the finaD¢ial statements of Oswesty And District AgriculDJral
Society I'the Ch￿lty) for the year ended 30 November 2025.
ReSpOn￿bIlitieS and b¥4sis of report
As the ITUSte¢s of tbe company (and also its d]r￿tOrS for th¢ pU￿se$ 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.
l￿dependent 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 exaMI￿tion 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 f￿2￿claI 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 i￿ome and exp¢ndi(ure derive from conlinuing activitics.
Th¢ llotu on p•ges 9 to IS forni ￿rtrfth￿e 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 a￿ets
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, respon￿￿*111ti￿s.'
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 tr￿Ste¢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¢io18t*temettts.

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 i￿ome
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 Sthtell￿ts 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 fill￿lonal 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 col￿trn 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 f￿lOr8. 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 tn￿te¢S to fijrther any of the chan.tys
D&ignat¢d fuuds are unrestrictsd fiuMIg eammked by the In￿tee5 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 reCO￿￿ed 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 requiren￿t 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 dOna￿d 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 expendill￿e 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 dI￿Osal of an asset is
deteJmined as the dIffe￿n¢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 re￿ewS the carrying amounts of its. tangible assets to deierniine whether
tbere is any indie&tion thai those assets have suffered an irnpairn￿llt 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%tnM￿nts. as defined by FRS 102. The finallcial assets attd liabilTties of
tbe ¢lMrity attd tbeir MeaS￿e]llent& are as follows:
Financial &%8ets . trade and other debtOTS art basi¢ financial instruments and are debt ins1T￿ts me&sured
at amortised wst. Prepa￿l￿ts are not flnancial iDsln]rnents.
C&%h at baDk al￿ d¢po$it aw)uDLs - 15 classifi¢d as a ba￿¢ fiDan¢ial instruttwit and is m¢asur¢d ai face
value.
Finaticial liabilities
trade ereditors, acernals and other creditors ar¢ finan¢ial instn]m¢nts, and are
mwured at amortised cogt. T￿atIOn and other social security are n(>t in¢lud¢d in finan¢ial instruments
disclosure. Deferred income is not deemed to be a ftttsllcial liability. as the c&$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
se￿ice is provided. Prepaid COtitributioll& are reCogni￿d 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¢ di￿0￿￿¢ 1$ rc¢ognised as an expetLse in the period in which it tiri8cs.
LITh￿1ed 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 i￿OrpOration
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
Cb*ritable *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 ￿n￿Tr)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. l￿de￿nd¢llt euminatiott fees
21125
2024
Fees payable to the independent examiner for.
Indepelldellt exaTniDation of the fthallcial staienients
11. Staff ¢o$ts
The total staff costs. and employee benefits for the reporting period are allaiysed as follows:
2025
2024
Wages and salaries
Ewloyer contributio￿% to peLsion plans
36J89
70
35,816
52
36.459
35,868
The av¢rdge head wunt of e￿ploYeeS during the year was 5 {2024.' 5). The average ]Mmiber of fi￿-tiMe
eoulvalent employees duritig the year is analysed as follows:
21125
2024
No.
Number of staff
Numb¢r of other sthff
No enyloytt reeeivcd ernployee benefits of more than £60,0(K) during the year {2024: Nil).
12. 'fr￿$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 D￿ember 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 LIn￿ted 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
Pe￿￿10￿ 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
sOft￿Ere & 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-