Nidderdale Agricultural Society (a company limited by guarantee)
Trustees report and unaudited financial statements
for the year ended 30 November 2025
Company no: 00214545 Charity no: 1080890
,
Nidderdale Agricultural Society (a company limited by guarantee)
Financial Statements
for the year ended 30 November 2025
Contents
| Page | |
|---|---|
| Legal & administrative information | 1 |
| Trustees report | 2-3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6-7 |
| Notes to the financial statements | 8-15 |
| Incomeandexpenditureaccount | 16 |
Nidderdale Agricultural Society
(a company limited by guarantee)
Trustees Annual Report for the year ended 30 November 2025
Constitution
Nidderdale Agricultural Society Ltd was formed under a memorandum & articles of association on the 22nd June 1926 and this was amended by a special resolution dated 9th March 2000.
The company has no share capital and is limited by guarantee. On the 25th May 2000, the Nidderdale Agricultural Society Ltd was accepted as a registered charity. In accordance with the Articles of Association, the members of the Council retire at the Annual General Meeting but, being eligible, offer themselves for re-election.
Objectives & activities
The charity looks to promote agricultural, horticulture & other kindred arts and interests (including the breeding and rearing of domestic animals of all kinds, and the provision of implements, appliances, manure's, foods, medicines and other things used, directly or indirectly, in connection with agriculture, horticulture, or the breeding or rearing of domestic animals) by any means from time to time considered desirable and in particular to do all of the following things - but not limited to them, namely:
To promote & hold shows, competitions, lectures, classes & meetings, to give prizes, cups, medals, awards and distinctions, to make experiments and tests, and acquire by any other means, knowledge in connection with agriculture and horticulture & other kindred arts & interests (including as aforesaid), and to prepare and issue text books, newspapers, magazines, circulars, catalogues and reports to members of the Society and others.
Achievements & performance
During the year, the Society sought to meet costs by allowing caravan clubs, local organisations & other clubs/groups to hold rallies, car boot sales & events on the grounds owned by the Society. In addition to this, the Society charges rent for vehicles to park in the car park.
As usual, the centre piece for the Society is hosting the annual Nidderdale Agricultural Show. The Show was held on Sunday, 21st of September 2025, and despite huge incredible challenges brought about by the rainfall prior to the event, everyone pulled together to make the showfield as safe and dry as possible, and the event remained a success. Thankyou to all involved.
To meet costs, the Society raises money by offering sponsorship & advertising opportunities, trade stand spaces, competitive classes & catalogues. In addition to this, the Society charges a subscription to members and charges an entrance fee to members of the public on Show Day.
Financial Review
A summary of the results of the year's activities is given on page 16 of the accounts. The charity reports a surplus of £31,911 (2024 surplus of £18,746)
Page 2
Nidderdale Agricultural Society
(a company limited by guarantee)
Independent examiner's report to the trustees on the unaudited financial statements of Nidderdale Agricultural Society for the year ended 30 November 2025
I report on the accounts of Nidderdale Agricultural Society (charity number 1080890) for the year ended 30 November 2025 which are set out on pages 5 to 16.
Respective responsibilities of trustees and independent examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Part 16 of the Companies Act 2006 & section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act,
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to follow the procedures laid down in the general directions given by the charity commission under section 145(5)(b) of the 2011 Act, and
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to state whether particular matters have come to our attention.
Basis of independent examiners statement
My examination was carried out in accordance with general directions given by the charity commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from all trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to wether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiners statement
In the course with my examination, no matter has come to my attention;
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(i) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep proper accounting records in accordance with section 386 of the Companies Act 2006;
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- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
eo a voor MM [CAEa Date LAR David Thomas ACA FCCA- Independent Examiner The Barker Partnership Limited
Chartered Accountants 24 High Street Pateley Bridge Harrogate, HG3 5JU
Page 4
Nidderdale Agricultural Society (a company limited by guarantee)
Balance sheet
as at 30 November 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| Fixed Assets | ||||||
| Tangible assets | 12 | 187,284 | 185,961 | |||
| Current Assets | ||||||
| Stocks | 13 | - | 349 | |||
| Debtors | 14 | 6,357 | 10,209 | |||
| Cash atbank and in hand | 15 | 247,395 | 216,269 | |||
| 253,752 | 226,827 | |||||
| Creditors: amounts falling | ||||||
| due within.oneyear | 16 | (8,879) | (12,542) | |||
| NetCurrent assets | 244,873 | 214,285 | ||||
| TotalAssetsLessCurrent | ; | |||||
| Liabilities | 432,157 el |
400,246 —— |
||||
| Thefunds ofthe charity Unrestrictedfunds |
20 | 432,157 | 400,246 | |||
| Totalcharityfunds | 432,157 | 400,246 | ||||
| . |
The directors’ statements required by Section 475(2) and (3) are shown on the following page which forms part of this Balance Sheet. ~ et. .
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 6
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Nidderdale Agricultural Society (a company limited by guarantee)
Notes to the financial statements
for the year ended 30 November 2025
- Basis of accounting
| These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevan notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), issued 16 July 2014, with the Charities Act 2011 & the | Companies Act 2006. |
- 1.1. Fund accounting
Unrestricted funds are available at the discretion of the management committee in furtherance of the general objectives of the Charity.
- 1.2. Incoming resources
Recognition of assets & income Income is recognised in the Statement of Financial Activities (SoFA) when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities. Income is only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met.
Recognition of grants and donations
Income is only recognised in the accounts when all of the criteria regarding entitlement, probable and measurement are met. In the case of a grant, evidence of entitlement usually exists when the formal offer of funding is communicated in writing to the charity. However, in the event that conditions are placed on the grant, those conditions must be met before income is recognised. In the case of a donation, entitlement arises immediately on its receipt.
Investment income
Income from interest is recognised when its receipt is probable and the amount receivable can be measured accurately.
1.3. Recognition of resources expended Recognition of liabilities & expenditure Expenditure is the amount of a charity's resources that have been spent or otherwise used in carrying out its activities. An expense results in either a decrease in a charity's assets or an increase in its liabilities. Liabilities and expenditure are only recognised in the accounts when all criteria regarding entitlement, probable and measurement are met.
Governance costs
Include the costs of the preparation and examination of the statutory accounts, the cost of trustees’ meetings and cost of any legal advice to the trustees on governance or constitutional matters. Governance costs are only recognised in the accounts when all criteria regarding entitlement, probable and measurement are met.
Page 8
Nidderdale Agricultural Society (a company limited by guarantee)
Notes to the financial statements
for the year ended 30 November 2025
| seseeeeeeeeeeeeeeees CONtINUE | seseeeeeeeeeeeeeeees CONtINUE | ||
|---|---|---|---|
| 3. | Donations and legacies | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Donations | 705 | 150 | |
| 4. | Charitable activity income | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Subscriptions | 31,057 | 30,138 | |
| Sponsorship | 13,637 | 14,745 | |
| GateMoney | 63,651 | 75,840 | |
| Entry Fees | 6,739 | 5,794 | |
| Catalogues | 1,238 | 1,586 | |
| Advertising & Trade stands | 21,249 | 20,711 | |
| 137,571 | 148,814 | ||
| 5. | Other trading activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Parking, land& property income | 54,938 | 56,424 | |
| All Creatures Great& Small - hire ofshowground | 23,200 | - | |
| Basic Payment Scheme Entitlements | - | 145 | |
| Sundries | 726 | 760 | |
| Souvenirs&Books -Surpluson sales | — | 3 | |
| DinnerDance tickets& Raffle | 12,309 | 13,663 | |
| 91,173 | 70,995 | ||
| 6. | Investments | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Bank&Buildingsocietyinterest | 5,664 | 2,174 |
Page 10
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Nidderdale Agricultural Society
(a company limited by guarantee)
Notes to the financial statements
for the year ended 30 November 2025
sesseeeseeeeeeeeeeee CONtINUE
|
|
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|10.|Other|2025|2024|
|£|&|
|Independent|Examiners|Fees|1,490|1,420|
|Utilities &|insurance|11,893|12,067|
|Wages|and|pension|costs|22,600|22,600|
|Subscriptions &|Donations|446|385|
|Sundries|2.511|1,072|
|38,940|37,544|
|11.|Staff|costs|2025|2024|
|£|£|
|Salaries|&|wages|14,800|14,800|
|Pension|contributions|7,800|7,800|
|22,600|22,600|
|Number|Number|
|Number|of employees|during|the|year|1|1|
----- End of picture text -----
No employee received remuneration, expenses or benefits exceeding £60,000 during the year.
Page 12
Nidderdale Agricultural Society (a company limited by guarantee)
Notes to the financial statements
for the year ended 30 November 2025
| seesseeseesseeeeeeee CONtINUEC | seesseeseesseeeeeeee CONtINUEC | ||
|---|---|---|---|
| 15. | Cash at bank and in hand | 2025 | 2024 |
| £ | £ | ||
| Barclays Bank accounts | 88,181 | 114,881 | |
| Virgin Charity Deposit Account | 157,040 | 101,379 | |
| Petty cash account | 2,174 | 9 | |
| 247,395 | 216,269 | ||
| 16. | Creditors: amounts fallingdue | 2025 | 2024 |
| within one year | £ | £ | |
| Trade creditors | 6 | a | |
| Othertaxes and social security costs | 6,538 | 9,972 | |
| Accruals and deferred income | 2,339 | 2,570 | |
| 8,879 | 12,542 |
17. Company Limited by guarantee
The Society has no share capital as it is limited by guarantee.
18. Taxation
The Charity's activities fall within the exemptions afforded to Charitable Companies under sections 466 to 493 of the Corporation Tax Act 2010 (CTA 2010). Accordingly, there is no corporation tax liability provided on ordinary activities.
19. Analysis of net assets between funds
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| £ | £ | |
| Fund balances at 30 November 2025 as represented by: | ||
| Tangible fixed assets | 187,284 | 187,284 |
| Current assets | 253,152 | 253,752 |
| Current liabilities | (8,879) | (8,879) |
| 432,157 | 432,157 |
Page 14
fd
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Nidderdale Agricultural Society
Income and Expenditure Account for the year ended 30 November 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|£|£|
|Incoming|resources|
|Show|day income|137,571|148,814|
|Bank &|building|society|interest received|5,664|2,174|
|Parking charges|16,525|18,243|
|Grazing &|rents|received|38,413|38,181|
|All|Creatures|Great &|Small|- hire|of showground|23,200|-|
|Donations|received|705|150|
|Souvenirs|& Books|-Surplus|on|sales|-|3|
|Dinner Dance|tickets & Raffle|12,309|13,663|
|Sundries|726|760|
|Basic Payment Scheme Entitlements|-|145|
|235,113|222,133|
|Less resources|expended|
|Rates,|water and|electricity|3,553|4,491|
|.|Insurance|7,870|7,121|
|Telephone &|Internet costs|470|455|
|Work in park|18,245|22,047|
|Advertising,|stationery and printing|14,637|15,162|
|Postage & Secretary's|expenses|2,417|2,577|
|.|Wages|and pension|costs|22,600|22,600|
|Subscriptions & Donations|446|385|
|Sundries|2,511|1,072|
|Prize Money|18,517|18,445|
|Show day|expenses|60,472|58,283|
|Honorariums|500|500|
|Hire of Public|Address|System|4,235|3,745|
|Hire|of Marquees|etc|27,188|25,925|
|Hire of|Jumps|490|490|
|Dinner Dance Expenses|12,449|13,702|
|Independent|Examiners|Fees|1,490|1,420|
|Depreciation|5,112|4,967|
|(203,202)|(203,387)|
|Surplus on ordinary|activities|31,911|18,746|
----- End of picture text -----
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