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2022-10-31-accounts

REGISTERED COMPANY NUMBER: 03780524 (England and Wales)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

FOR

NORTH LONSDALE AGRICULTURAL SOCIETY

NORTH LONSDALE AGRICULTURAL SOCIETY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

NORTH LONSDALE AGRICULTURAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objective of the company is to improve the breed of stock and encourage home industries, improvement to tillage, the management of grasslands and other rural affairs, to organise, promote, manage, and conduct for charitable purposes only Agricultural Shows and exhibitions of all kinds. The trustees confirm that they have referred to the general guidance on public benefit issued by the Charity Commission when reviewing and planning the charity's aims and objectives.

The principal activity is the holding of the North Lonsdale Show.

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission and consider that the pursuit of the association's aims through the activities described above is consistent therewith.

ACHIEVEMENT AND PERFORMANCE

Review of activities, developments and achievements

After the prior 2 years' shows were unfortunately cancelled due to covid 19, the Society was successfully able to host the show again on 27 July 2022.

Investment policy

The Trustees are empowered by the memorandum and articles of association to invest in the name of the company, any monies not required for the immediate purposes of the association in any security permitted by law.

FINANCIAL REVIEW

Reserves policy

The Trustees consider that the most appropriate level of free unrestricted reserves should be equivalent to twelve months expenditure. At this level the Trustees believe that the Company and its objectives can be sustained in the event of at least one annual show being wiped out by very adverse weather. Free unrestricted reserves at the year-end were £86,660 (2021: £84,425), meeting the policy requirement.

FUTURE PLANS

We are fortunate to be able to secure the location for our next show. We will once again be looking to attract further trade stands and increase our corporate sponsorship.

We are still mindful of sensible budgeting and are tendering where required to ensure we are getting best value for money.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 1st June 1999 and registered as a charity on 7th April 2000. Company number: 3780524. Charity number: 1080233. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under the Articles of Association. Under those Articles, the members of the Management Committee must be approved by the trustees, and may permit any member to retire providing the remaining number of members is not less than two. At any one time there must be no less than three trustees and one third of their number must retire by rotation at each AGM. In the event of the winding up of the charitable company the liability of the members is not to exceed £10 each.

Page 1

NORTH LONSDALE AGRICULTURAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The trustees are first elected at an annual general meeting by the members of the charity, in accordance with the governing document. In the event of a new trustee being required, nomination of a suitable candidate will be made by the existing trustees and the management committee. The name of the candidate(s) will then be put forward at the annual general meeting for election. No external person or body is entitled to appoint any Trustees to the Charity.

Organisational structure

The trustees who served the charity during the period were as follows:

Mr W M Towers Mr M Wood Mr P J Coward Mr J Coward Mr F Newton

Decisions on the day-to-day running of the company are taken by the Trustees and their management committee at meetings which are held between five and six times a year.

Induction and training of new trustees

Induction and training of a new trustee will be undertaken by the combined guidance of the existing trustees, the Charity's appointed legal advisor and its appointed accountants.

Risk management

The trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company and are satisfied that systems are in place to mitigate our exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03780524 (England and Wales)

Registered Charity number

1080233

Registered office

1 Sandscale Cottages Roanhead Barrow in Furness Cumbria LA14 4QJ

Trustees

Mr P J Coward Mr W M Towers Mr M Wood Mr F Newton Mr J Coward

Company Secretary

Mrs J Ward

Page 2

NORTH LONSDALE AGRICULTURAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

J F Hornby, FCA J F Hornby & Co Chartered Accountants The Tower Daltongate Business Centre Daltongate Ulverston Cumbria LA12 7AJ

Bankers

National Westminster Bank plc 113 Dalton Road Barrow in Furness Cumbria LA14 1WY

Page 3

NORTH LONSDALE AGRICULTURAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS Management Committee

Chairperson: Mr A Wood
Vice-Chairperson: Mr S Case
Treasurer: Miss C Athersmith
Health and Safety
Officer: Mr S Case
Honorary Life Members: Coward J H, Askam in Furness Shaw G, Dalton in Furness
Coward P, Bardsea Towers W S, Newbiggin
Newton F, MRCVS, Ulverston Case W, Plumpton
Wood M, Ulverston Bowes J, Gleaston
Life Members: Barnes F, Ulverston Coward M, Askam
Dawson B C, Baycliff Shuttleworth E, Ulverston
Dawson L Mrs, Ulverston Taylor J, Ulverston
Dawson T L, Swarthmoor Towers W M, Aldingham
Fell G, Rampside Tyson D, Little Urswick
Butler D, Barrow in Furness Williams D, Rampside
Sharp W E, Ulverston
Elected Members Benson S, Pennington Langhorn J, Scales
Whalley M, Ulverston Lord K J, Goadsbarrow
Brettle S, Ulverston Storey L, Ulverston
Butler Mrs D, Barrow in Furness Postlethwaite T, Little Urswick
Case S, Barrow in Furness Satterthwaite J W, Lindal in Furness
Wood J, Dalton in Furness Satterthwaite R B, Lindal in Furness
Case W J, Newland Sawrey E, Urswick
Clough P, Marton Sharp J, Lindal in Furness
Morphet W, Swarthmoor Slater P, Dalton in Furness
Crayston G, Arrad Foot Stable M, Little Urswick
Cresswell B, Lindal in Furness Stable T, Little Urswick
Crowe D, Ulverston Stephenson J, Urswick
Dawson C J, Ulverston Stephenson T, Urswick
Dawson S, Ulverston Storey N, Ulverston
Dennison A, Aldingham Thompson L, Ulverston
Fell K J, Newbiggin Tyson C, Great Urswick
Halpin G, Hawcoat Waddington S A, Dalton in Furness
Hodgson R F, Pennington Halpin N, Barrow in Furness
Hornby N, Lindal in Furness Wood A, Pennington
Irving N, Ulverston Wood G, Scales
Parker L, Dalton in Furness

REPORTING ACCOUNTANTS

J F Hornby & Co will act in office as reporting accountants for the ensuing year.

Page 4

NORTH LONSDALE AGRICULTURAL SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2022

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 21 July 2023 and signed on its behalf by:

Mr M Wood - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH LONSDALE AGRICULTURAL SOCIETY

Independent examiner's report to the trustees of North Lonsdale Agricultural Society ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

J F Hornby, FCA

J F Hornby & Co Chartered Accountants The Tower Daltongate Business Centre Daltongate Ulverston Cumbria LA12 7AJ

21 July 2023

Page 6

NORTH LONSDALE AGRICULTURAL SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2022

31.10.22 31.10.21
Unrestricted Total
funds funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 37,340 152
Investment income 3 19 5
Total 37,359 157
EXPENDITURE ON
Raising funds 4 35,124 4,411
NET INCOME/(EXPENDITURE) 2,235 (4,254)
RECONCILIATION OF FUNDS
Total funds brought forward 84,425 88,679
TOTAL FUNDS CARRIED FORWARD 86,660 84,425

The notes form part of these financial statements

Page 7

NORTH LONSDALE AGRICULTURAL SOCIETY

BALANCE SHEET 31 OCTOBER 2022

31.10.22
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
39,944
CURRENT ASSETS
Debtors
11
1,305
Investments
12
150
Cash at bank and in hand
45,381
46,836
CREDITORS
Amounts falling due within one year
13
(120)
NET CURRENT ASSETS
46,716
TOTAL ASSETS LESS CURRENT
LIABILITIES
86,660
NET ASSETS
86,660
FUNDS
14
Unrestricted funds
86,660
TOTAL FUNDS
86,660
31.10.21
Total
funds
£
533
979
150
83,003
84,132
(240)
83,892
84,425
84,425
84,425
84,425

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 July 2023 and were signed on its behalf by:

Mr M Wood - Trustee

The notes form part of these financial statements

Page 8

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land & buildings - in accordance with the property
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31.10.22 31.10.21
£ £
Gates, programmes & subs 16,776 152
Trade craft and stands 5,031 -
Entry fees 1,804 -
Prize money received 9,221 -
Bar & dance surplus 4,508 -
37,340 152

continued...

Page 9

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

3. INVESTMENT INCOME

Deposit account interest
RAISING FUNDS
Raising donations and legacies
Support costs
SUPPORT COSTS
Management
£
Raising donations and legacies
28,048
Support costs, included in the above, are as follows:
Marquee hire
Fitting up and rent of fields
Judges fees and prizes
Security, gatekeepers & help
Catering
Show attractions
Insurance
Repairs & renewals
Telephone
Postage and stationery
Sundries
Bank charges
Licences
I.T. expenditure
Donations
Wages
Accountancy
Legal fees
Depreciation of tangible fixed assets
31.10.22
31.10.21
£
£
19
5
31.10.22
31.10.21
£
£
35,124
4,411
Governance
Finance
costs
Totals
£
£
£
5,433
1,643
35,124
31.10.22
31.10.21
Raising
donations
and
Total
legacies
activities
£
£
8,839
-
4,196
-
11,770
-
600
-
162
-
2,481
774
1,390
1,381
530
-
420
150
2,232
-
555
-
85
12
21
-
150
-
50
-
1,350
1,800
120
120
13
-
160
174
35,124
4,411
31.10.22
31.10.21
£
£
19
5
31.10.22
31.10.21
£
£
35,124
4,411
Governance
Finance
costs
Totals
£
£
£
5,433
1,643
35,124
31.10.22
31.10.21
Raising
donations
and
Total
legacies
activities
£
£
8,839
-
4,196
-
11,770
-
600
-
162
-
2,481
774
1,390
1,381
530
-
420
150
2,232
-
555
-
85
12
21
-
150
-
50
-
1,350
1,800
120
120
13
-
160
174
35,124
4,411
4,411

4. RAISING FUNDS

5. SUPPORT COSTS

continued...

Page 10

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.10.22 31.10.21
£ £
Depreciation - owned assets 161 174

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2022 nor for the year ended 31 October 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2022 nor for the year ended 31 October 2021.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 152
Investment income 5
Total 157
EXPENDITURE ON
Raising funds 4,411
NET INCOME/(EXPENDITURE) (4,254)
RECONCILIATION OF FUNDS
Total funds brought forward 88,679
TOTAL FUNDS CARRIED FORWARD 84,425

continued...

Page 11

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

9. GENERAL INFORMATION

North Lonsdale Agricultural Society is a company limited by guarantee and incorporated in England. It's registered office is at 1 Sandscale Cottages, Roanhead, Barrow in Furness, Cumbria LA14 4QJ.

The financial statements are presented in sterling, which is the functional currency of the company.

10. TANGIBLE FIXED ASSETS

Land &
buildings
£
COST
At 1 November 2021
-
Additions
39,572
At 31 October 2022
39,572
DEPRECIATION
At 1 November 2021
-
Charge for year
30
At 31 October 2022
30
NET BOOK VALUE
At 31 October 2022
39,542
At 31 October 2021
-
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
12.
CURRENT ASSET INVESTMENTS
Listed investments
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
5,138
3,414
8,552
-
-
39,572
5,138
3,414
48,124
4,705
3,314
8,019
107
24
161
4,812
3,338
8,180
326
76
39,944
433
100
533
31.10.22
31.10.21
£
£
1,305
979
31.10.22
31.10.21
£
£
150
150
Totals
£
8,552
39,572
48,124
8,019
161
8,180
39,944
533

Investments are stated at market value. Market value is the market price on the balance sheet date. Realised and unrealised gains and losses are taken to the income and expenditure account. Income has been taken into account on the due date of payment.

continued...

Page 12

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.22 31.10.21
£ £
Trade creditors - 120
Accrued expenses 120 120
120 240
14. MOVEMENT IN FUNDS
Net
At movement At
1.11.21 in funds 31.10.22
£ £ £
Unrestricted funds
General fund 84,425 2,235 86,660
TOTAL FUNDS 84,425 2,235 86,660
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 37,359 (35,124) 2,235
TOTAL FUNDS 37,359 (35,124) 2,235
Comparatives for movement in funds
Net
At movement At
1.11.20 in funds 31.10.21
£ £ £
Unrestricted funds
General fund 88,679 (4,254) 84,425
TOTAL FUNDS 88,679 (4,254) 84,425
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 157 (4,411) (4,254)
TOTAL FUNDS 157 (4,411) (4,254)

continued...

Page 13

NORTH LONSDALE AGRICULTURAL SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2022

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
1.11.20
in funds
31.10.22
£
£
£
88,679
(2,019)
86,660
88,679
(2,019)
86,660
Net
At
movement
At
1.11.20
in funds
31.10.22
£
£
£
88,679
(2,019)
86,660
88,679
(2,019)
86,660
86,660

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 37,516 (39,535) (2,019)
TOTAL FUNDS 37,516 (39,535) (2,019)

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2022.

Page 14

NORTH LONSDALE AGRICULTURAL SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2022

31.10.22 31.10.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gates, programmes & subs 16,776 152
Trade craft and stands 5,031 -
Entry fees 1,804 -
Prize money received 9,221 -
Bar & dance surplus 4,508 -
37,340 152
Investment income
Deposit account interest 19 5
Total incoming resources 37,359 157
EXPENDITURE
Support costs
Management
Marquee hire 8,839 -
Fitting up and rent of fields 4,196 -
Judges fees and prizes 11,770 -
Security, gatekeepers & help 600 -
Catering 162 -
Show attractions 2,481 774
28,048 774
Finance
Insurance 1,390 1,381
Repairs & renewals 530 -
Telephone 420 150
Postage and stationery 2,232 -
Sundries 555 -
Bank charges 85 12
Licences 21 -
I.T. expenditure 150 -
Donations 50 -
5,433 1,543
Governance costs
Wages 1,350 1,800
Accountancy 120 120
Legal fees 13 -
Depreciation of tangible fixed assets 160 174
1,643 2,094
Total resources expended 35,124 4,411
Net income/(expenditure) 2,235 (4,254)

This page does not form part of the statutory financial statements

Page 15