REGIStERED COMPANY NUMBER: 05019969 {England and Wales) REGISTERED CHARITY NUMBER: 1104640 R•port of th• Trustees and Unaudit•d Financl81 Stat•m•nts for tho Year Ended 30th Sept•mbor 2025 for The Great Eccl•ston •nd Dl8trl¢t Agrlcultural Soclety Limited Towers + Gomall Ltd Chartsr1 C8rtffied Accountants Rivar Vièw 96 Hlgh Street Garstang Preston Lanca5hire PR3 1WZ
The Great Eccleston and Dlstrlct Agricultural Society Limited Contents of the Financial Statements for the Year Ended 30th September 2025 Pag• R•port ofth• Trust••8 1 to 2 Ind•p•ndvnt Examin•¢$ R•ptyt Statemerrt of Flnanclal Actlvltl•s Statement of Flnanclal Po8ltlon Nots8 to the Flnancial Statomont8 6 to 10 Dètsiled Statement of Flnanclal Actlvlti 11 10 12
The Great Eccleston and District Agrlcultural Society Limited Report of the Truslees for tho Year Ended 30th September 2025 Tha trustees who are also directors of the charity for pu888 of the Companies Art 2006, prgsant thalr r8port wilh the financial stslernenls of th8 charity for the year ended 30th September 2025. The trustees have adopted the provislons of Accounting and Reporbng by Cha9$.. Statement of Recommen¢Jed practi opplicable to charities pparing th•r accDunls In accordance with the Financial Reporbny Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 2019). ACHIEVEMENTS AND PERFORMANCE Development. activrties and o¢hl•vements In thls >wr The 2025 show was very succe&sfvl. weather wa$ good altractlr¥J a high number of VISOrS and ganarating a profiL The society continued to m8k$ improvements to the show field. The so¢i8ty madè donatlons to vamus charities duriThJ the yoar. These induded donations to local h06 and organisath)ns who volunteer their help at the show. FINANCIAL REVIEW R08erve8 pollcy The present level of fvndir@ is adequats to supwrt th• shS future in the knng tèrni And the trustees consider the financial positson of the charity to be very good. Donations will te made out of inveslwnl Income lo charitablg causes. Investment Income 11 also b8 relnvested in the shi)w, by way of bélng used to fund improvements to the show ffield and towards ¢osts of runnlng the show. FUTURE PLANS Infrastructure The Trustees are continually improvlng and maSnlaSnlng the infrastructu of the Show Ground to provlde bètter all-w8ath8r acc8s8 by uwJrading and gXtendlThJ roads and tracks. Land 8djolnlng th& show field was purGhased al the end of 2024. whkh tho trust88s believe wll hdp in expanding and improvin9 the show in future years. Content of Annual Show The livestock 8ec11on8 arg being con$tY gxpanded where appropblate. Risk Review Followng an independent rfsk report. the Trustees resolved lo laka appropriate action on ils ra¢ornm8ndattons. Progress In reducing risk to wsitors and exhibitor8 is revlewed after each event and policie8 and pro¢8durgs updat8d whero necessary. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•rnlrtg documont The charity is ntrOllad by its govaming document. a dted of trugl, and COntleS a limited company. limite<l by gu3onl88. as defined by the Companles Act 2006. The operation of the cornpany is govemed by the Memorandum and Artlcles ofAsSOCAalion. The ¢ompanV$ prFncipal objectlves, a8 set oul In the Memorandum ofAs8ociallon 8r8.'_ - To promote rural Industy and agri¢ulture for th6 benefit of the p)1[¢. lo èncwrage skill and industy in agriculture and all Irad88. crafts ond professlons connected with agricultur8 through demonstrations and exhibitn8 of livèstock. machinery. fftfts. melhods and pro$Se$ connected with agriculture method8 in the Fyld8 area of Lane8shlr8. - To promots such other charrtable purpo 8$ th8 Trustees ofthe charty shall Ihlnk fiL Th8r8 W8TO no changgs in riod to the policies adopted by the con4)any in order to furlher its objectives. Appdntm•nt ¢f now tru¥t•e$ All directors of the company are also trustees of thè charFty, 8nd there are no other Iruslees. All of the trustees nam8d on page 1 8erv¢d throughout the period. The board has tho powgr to appoint addltional Irustse$ a$ It cmslders fil lo do $0. Pagg 1
The Great Eccleston and District Agricultural Society Limited Rèport of the Trustees for the Year Ended 30th September 2025 REFERENCE AND AOMINISTRATrVE DETAILS Registered Company number 05019969 (England and Wales) Règlstw•d Charlty number 1104640 R•gist•rod offi Millstones Strbckens Lane Bamacre Prèston LanShIrts PR3 1UD Tru¥t•o4 Mr T E Redmayne Twslee Iresrgnèd 13111251 Mr JA GenhaIgh Trustee Mts J A EckoleY Trustae lappoint8111311125} Mr H J Meadows Trustee Ireslgn8d 1311r25) MrJ eracken Trustee Mlss S L HevAtt Trusteg Mrs S E Fryars Tru8t8e Mr J D WaThen Trustee {apwnted 13111251 Company Secretary Mrs JA Simpson Indep?nd?nt Examin•r Towers + Gomall Ltd Chartered Certified Accountants Riv81 Viow 96 High Stra8t Garstang Preston Lancashire PR3 1WZ Bankers Th¥ Royal Bank of Scouond 39 Povlton Street Kirkharn Preston PR42DP Sollcltor8 oethorPe, Sturton and Gllllbrand 16 Castle Park LarrAster LA1 1YG Approved by oT of the board oftnjstees on 12th January 2026 and $KJned on hs t*haW by. Mrs J A Ed(8rsl8y- Trusteè Page 2
Independent Examiner's Roport to the Trustees of Thè Great Eccleston and Distrlct Agrlcullural Society Limlted Ind•pondènt oxamlner'• report to th• trust••s of Th• Gr•at Eccle•ton and Distrlct Agrlcultural So¢i•ty Llmlt•d I'th• CompanVI I report to the charity trusteès on my exarnin8tion of the accounts of th& Company for the year ende(I 301h September 2025. R?sponsibllrtE•s and basls of roport As the charivs trustees ofthè Company land also ils directors for th& pury)oses of company lawl you are wpon8ibEe for th6 pparation of ihe g¢¢ounts in accordance 1th the requirements ofthe Companles Act 2006 llhe 2006 Act.). Having satisfied mysew that the a¢¢ounl$ of the Company are not requlred to be audited under Part 16 of lh8 2CK)6 Act and are eligible for inéependent examination, I rgport in respect of my 8xamination of your charity's accounts as carried out under Section 145 of the Ch2rtties Act 2011 {Ihe 2011 Act'l. In carrying out my examinatK)n I hav8 followed t Directlons given by the Charity Commlssion urHJer SectK)n 14451 Ibl of the 2011 Act. Independent examiner's statom•nt Sinc8 your charrtrfs gross income exce8de(J £250.1X)O your examSn6r must be a member of a lisled body. I can confimi that l am qualified to undertake thè èxamlnats.on because l am a rnernr of the Assoclation of Chartered Certifie(I Accountsnts, vthich18 one of the listgd bodi&s. I have completèd my examlnatlon. I conflnn that no matters h8vo c<Nno trj my altenlion In connectlon with the examinallon givlng me ¢au$8 to bele. accountSng records We not kept in resped of the Company as required by Section 386 ofthe 2006 Act; or the accounts do not 8¢cord wth those recA)rds,' or the accounts do not comply vhth the accounting requirefflents of Sgclion 396 of the 2006 Act olhgr than any requirement that the accounts give a true and falr vlew which is not a matter ConsIde as part of an independent examinatlon.. or thg aGwunts hav• not been prtpared in accordance with the methods and prfnclples of the Statsmont of Recommended Practice for accounlng and reporting by charities lappli¢¥blo tr) charilles preparing their ountS In accordance with the Finan(ial Reporng Stsndard applicablé In the UK and Republic of Ireland IFRS 10211. I have no con¢ems and hav& come across no other mattars In connection w5th the examination to vknl¢h attention should be draym in thls report in order to enable a proper u[eTsnding of Ihg aunts to be reached. Mick Gom811 Towers + Gomall Ltd Chartered Certified A¢counlants Riverv 96 High Stroèt Garstang Preston Lancashlre PR3 1WZ 12th J8nuary 2026 Page 3
Tho Great Eccleston and Dlstrict Agrlcultural Soclety Llmltod Statement of Finan¢lal Activlties (Incorporating an Income and Expenditure Account) for the Year Ended 30th September 2025 2025 Unrgstriclgd funds 2024 Totsl funds N¢Xes INCOME AND ENDOWMENTS FROM Donations and Fegacies 8,199 7,tr33 Oiher trading activities Invgslment incom8 Other InMe 259.874 32.504 251 274,236 47,082 403 Total 300.828 329,714 EXPENDITURE ON Raising funds 262.427 254,200 ChArltabl¢ aetlvltlès AgriGullural Show 97.899 72.226 Other 73,414 19,962 433,740 346.388 NET INCOMEIIEXPENDITURE) {132,9121 116,6741 RECONCILIATION OF FUNDS Total fun(ts brought foNMrd 2,315.094 2,331,768 TOTAL FUNDS CARRIED FORWARD 2,182,182 2,315,094 The nots$ forn port of these finanLial statements Pagg 4
The Great Eccleston and Distrfct Agricultural Society Limlted Statement of Flnanclal Position 30th September 2025 2025 Un$tcted fvnds 2024 Total funds Notes FIXED ASSETS Tangible assets 1.220,510 763.911 CURRENT ASSETS Deblofs Cash at bank 22,793 953,714 17,216 1,559,396 976,507 1,576,612 CREDITORS Amounts falling dug within one y 10 {14,8351 125,4291 NET CURRENT ASSETS 961.672 1.551.183 TOTAL ASSETS LESS CURRENT LIABIUTIES 2.182,182 2.315.094 NET ASSETS 2.182.182 2,315,094 FUNDS Unrestricisd fvnds 2.182.182 2,315,094 TOTAL FUNDS 2,182.182 2.315.094 The chariiable company 1$ enlued to exemFlon from audit undgr Secwon 477 of the Companles Act 2006 for the year ended 301h September 2025. The members have nth requlre(J the company to obtain an audit of its financlal sl8lemgnts for the year eTh19d 30th Seplombor 2025 in accordance with S8Ction 476 of the Companies Act 2006. The trnstees acknowleilge Ihelr respon4b1lieS for lal ensuring that the charftable cc*mpany keeps accounting records that comply with Section8 386 and 387 of the Companies Act 2006 aThJ preparing financial statements vthich givo a true and fair view of the state of affair8 of tho tharttable company as al the end of each financial year and of it$ $urplus or deficil for each financi81 year in accordance 1th th8 reqUIrnents of Sections 394 and 395 and lch otherwise comply with the Wu1ments of the Companie8 Act 2006 relatir4J to financi818tatements. so Pdr as applicable to the ch81itsblg ¢ompany. Ibl These flnancial stat6rnenls have an pr8pared in accordance with the provlslon$ applicable to charitsblo ¢ompanles subject to the small compani8s regime. The finan(¥al st8tsmgnts woro approved by tho Board of Twslees and aulhorised for issue on 12th January 2026 and were 8vJned on tts behalf by. Mr5 J A Eckersl8y- Trustse The notes fomi part ofth888 financial statements Page 5
The Great Eccleston and District Agricultural Society Limiled Notes to the Flnanclal Statements for the Year Ended 30th September 2025 ACCOUNTING POLICIES Bas18 of prwMTlng th• finan¢ial $tat•mont$ The financial ststemenls of the charitsble ¢omparty, which is 8 public bènéfit entity under FRS 102, have been prepared in accordance Charitigs SORP IFRS 1021 'Accountin9 Bnd Reporting by Charities.. Stsletnent of Recommended Practic8 apptsGable to ¢hariti8s prèparirrfJ their accounts in accordance with th8 Flnancial Reporting Stsnd8rd applicable in the UK and Republlc of Ireland IFRS 1021 leffective 1 January 20191,. Flnan¢lal Roporting Standard 102 The FSnandal Reporting Standard applicable in the UK and Republi¢ of Irèland, and the Companies AGI 2006. The financial statements have been prepared under th8 historic81 cost convention. Income All income Is w(Wi8ed In th8 Stat8m8nt of FlnBndal ActNiti8s onc8 tho charity has entilJ8rnent to the funds, 11 is probable that thg incom& will b& woiv8d and the amount can be meaSUd reltabty. Exp•ndituro Llabilities are recDJnised as expenditure as soon as there is a legal or con8lru¢live obligalon committiThJ the charlty to that expenditure, It 18 probable that A transfer of economlc nefitS will b8 required in settlement and th8 amount of the obligation can be measured reliably. Exp8nditure is accounted for on an accruals basis 8nd has been classffi&d under headlngs that a9gr8gate all cost related to the category. wre costs eant)ot be directty ottrfbuted to partlojar headings thay havg baan allocated to activities on a basis con3iStgnl wilh the use of resowces. T•ngibl• fix•d a¥ts Depreciation is prOded at the follon9 annual rates In order lo writ$ off &ach asset over its estlmated useful IKe. Fr8ehold propetty CompLrter equipment 4Pkn on ¢osl 25.10 on reducing balance Tax•tion The charity is exempl from corporation tsx on 118 charttable acllvities. Fund accountlng Unrestrfcted funds can be used in accordance wlth the charitsble objectives al the di8cr&tion of the trust8es. Reslricted funds can only be used for particular restricted purpo8e8 thin the objects of charlty. Restrlctlons aris8 when sperAfied by the donor or when fvnds are taisgd ft)r particular roslricted pUoses. Further gxplanallon of the nalure and purposo of each fund Is Included In Ihe notes to the finanual stalem9nls. OTHER TRADING ACTIVITIES 2025 2024 Enty fees Tr8de spacè Admlsslons Catslogu8s Profft from bar AclvertisirvJ in catalogue F(1 h811 Craft 18.459 55.476 168.224 16.952 48,658 192.021 124 10.841 350 4.075 2.423 3,768 3,010 259,874 274,236 P8g8 6 conllnued...
The Great Eccleston and District Agricultural Soclety Limited Notes lo the Flnanclal Statements - continued for the Year Ended 30th September 2025 INVESTMENT INCOME 2025 2024 Rents recelved NW tractor pull8rs Deposit account and other intoresl RPA CeIpt 10,574 7.235 14.262 433 13.005 5.672 27,018 1.387 32,504 47.082 NET INCOMEI{EXPENDITURE) Net Incom(9xpendl1Ure) Is stale(i after ¢h8nJingllcrgditirvJl'. 2025 2024 Depreclallon. owned assets 61.893 41,523 TRUSTEES. REMUNEKATION AND BENEHTS There were rKJ tnjstees. remuneration or 0th8r benefits for the year ended 3(Mh September 2025 nor for th8 yéar ended 30th Seplen*)er 2024. Tru$t•M' •xp•nwa Therg were no trust8as' expenses paid for th8 year ended 30th September 2025 rh)r for Ihe yoor ended h Serlember 2024. STAFF COSTS Tho average monthty number of Èmploy during the year was as folkm.. 2025 2024 Secretary Treasurer No employe85 receNed emoluments In excess 01£60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrthd funds INCOME AND ENDOVIMENTS FROM Donations and legacles 7.993 Othertrading activrbes Invoslmenl Income Other income 274,236 47,082 403 Total 329.714 EXPENDITURE ON Raising funds 254.2 Charftable actlvly Agii¢uliural Show 72,226 PgJe 7 continued...
The Great Eccleston and Dlstrict Agricultural Socioty Limited Notes to the Flnanclal Statements - ¢ontlnued for the Year Ended 30th Soptember 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued Unrestricted funds (er 19,962 Total 346.388 NET INCOMEI{EXPENDITUREI 116,6741 RECONCILIATION OF FUNDS Totsl fvnd5 brought ft)rw8rd 2,331,768 TOTAL FUNDS CARRIED FORWARD 2.315,094 TANGIBLE FIXED ASSETS Frwfv)Id propety Planl aThJ maChirry Computer equipment Totsl8 COST At 1st October 2024 Additions 980,407 518,492 15,510 3,118 999,035 518,492 At 30th Septnbel 2025 1,498,899 15.510 3.118 1.517,527 DEPRECIATION At 1st Octob#r2024 Charge for yoar 229.725 59.877 2.607 1,935 2,792 81 235,124 61.893 At 301h September 2025 289,602 4,542 2,873 297.017 NET BOOK VALUE AI 30th September 2025 1.209.297 10.968 245 1,220,510 At 30th Septsmber2024 750.682 12,903 326 763.911 DEBTORS: AMOUNTS FALLING DUE MTHIN ONE YEAR 2025 2024 Tradg deblors VAT Prepayments 14,664 1,473 1,079 22,793 17,216 Pagè8 continued...
The Great Eccleston and District Agricultural Society Limited Notes to the Financial Statements - continued for tho Year Endod 30th September 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Tradè cre(Ito VAT 12,539 2,296 25,429 14.835 25,429 11. MOVEIAENT IM FUNDS Ng1 )vement in funds Transfers bgtrRen funds 1110124 3019f25 Unrn$trl¢t¢d funds Generdl fund Show Account 2,315,L194 154.679) 178.233) {78,233} 78,233 2,182.182 2,315,094 {132.912) 2.182.182 TOTAL FUNDS 2,315,094 1132.912) 2.182,182 Net mvement in ftJnd8. induded in the above 8re 8s follows: IncomiTrJ resources Resour¢g$ eXndl Movement in funds Unr•strfci•d funds Gengral fund ShowAccount 32,755 26e,073 187,4341 1346,3061 154,679) 178,233} 0.828 1433,740 (132.912} TOTAL FUt408 300,828 1433.740) 1132,912) ComparatiVè8 for movement In fund Transfe bettveen fund5 At 1110123 movament In fijnds At 3019124 Unr•$trict•d funds General fund Show Account 2.331,768 120,5371 3,863 3.863 13.8631 2,315.094 2.331,768 116,6741 2,315,094 TOTAL FUNDS 2,331,768 116,6741 2.315,094 Page 9 continue(l...
The Great Eccleston and District Agricultural Society Limited Notes to the Flnanclal Statements - continued for the Y•ar Ended 30th September 2025 11. MOVEMENT IN FUNDS- contlnued ComparalNe nel MOvent In funds, Includ&d in the above are as follows: IncomlThJ resources Resources eXP8nd8d Movement In fvnds Unrestrlcted funds General fund Show Account 47,485 282.229 168.0221 1278,3681 120.5371 329,714 1346,3881 116.674) TOTAL FUNDS 329.714 1346.3881 116,6741 A current yèar 12 rnnth8 and pthyear 12 month8 combined po$ition 18 8$ follows.. Transfef Al 1110123 movement in fund8 ftjnds 3019r25 Unrn¥tri¢lod fvnds Generdl fund Show Account 2,331,768 175,2161 174,3701 (74,3701 74370 2.182,182 2.331,768 {149,5861 2,182.182 TOTAL FUNDS 2.331,768 {149,5861 2,182.182 A cunI year 12 months and prior yèar 12 months combined net movement in funds, includad In the above are as follows: Incoming resource5 Re$ourcg$ expended Movement in fvnds Unrestrlcted funds General fund Show Account 80.240 550.302 {155.456) 1624.6721 175,216) 174,370} 630,542 1780,128} 1149,5861 TOTAL FUTrX)S fj30,542 1780,1281 {149,5861 12. RELATED PARTY DISCLOSURES There were no refaled party transactions for the yw 8nded 30th Septsmb8r 2025. Page 10
The Great Eccleston and District Agricultural Soclety Limited Detalled Statement of Flnanclal Activities for the Year Endod 30th September 2025 2025 2024 INCOME AND ENDOYIMENTS Donatlons And lfrgacl•8 m8Thbehip subscriptions 8,199 7.993 Other trading actl¥ltlo• Entry feas Trade space Admissions Cataloguès Profil from b8r A(fverb$ing In catalowe Food hall Craft 18.459 55,476 168,224 16.952 48,658 192.021 124 9,633 350 4.075 2,423 10,841 3,768 3,010 259,874 274.236 Investmont Incomo Rents recelved NW tractor pullers Deposit account and olhgr inlorest RPA receipt 10.574 7,235 14,262 433 13,005 5.672 27.018 1,387 32.504 47.062 Other Incomo Other income 251 403 Total in¢omlng r•Murc 3.828 329,714 ExpeNDITURE Ralslng don•tlon$ and legacles Donatlons VAT partial exemptK)n adlustmant Subscriptions and affiliations Printiro and dationgry Prfzemoney Postagè and telephone Rosettes and priz8c8rds Judges fees 8WKI exp&ns8s Advertising Hire of equipmenL tents Publlc addrèss System Grandstand Tollets and attendants Car park attendants Security AA signs and rnnes EquiFxn¢nt liumps, cages a1 barriers) Tumouts Trador pullSng Others Carried foNrnrd 4.8(X) 33,334 2.740 7.873 5.297 4,829 6.510 2.667 5.377 38.591 6.2 1,750 7,002 5.650 30.890 1,985 2.195 3,150 30.036 12.880 213,846 3,950 24,033 2,291 10.063 7.028 5.316 3,878 35,598 6.750 1.750 6.701 6.650 28,214 1.930 2,601 2,600 18.633 210,665 This page does not fom) part of the statulory financial stalemonts Page11
The Great Eccleston and District Agricultural Socl•ty Llmlted Detsiled Statement of Financial Activities for the Year Ended 30th September 2025 2025 2024 Raislng donatlons and legxies Brought fonrd ds". Catering Show neeils and electric 213.846 10205 38,376 210,865 11,185 32,350 262,427 254,200 Other Field 73.414 19.962 Suppcvl costs Manag•m•nt Wages Ratas and water Insurar Freehold property Plant and ma¢hin8ry Computsr gquipmgnl 12,537 3,996 3.268 59.878 1,935 81 12.500 803 2,942 39.138 2,277 108 81,695 57.768 Flnan Bank charges 10.465 9.815 Governanco C08ts A¢UnncY fees Legal and professional ft88 2,185 2.100 2.543 5.739 4,643 Total ro$OUrtes expended 433.740 346,388 Not oxpgnditurg (132.9121 116,6741 This page di not forni part ofthè ststutw financial stal8men18 Page 12