**Charity registration number 1105149 (England and Wales) Company registration number 05126120**
# **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|B M Barrett|
|---|---|
||Mrs H G Watson|
||C R D Lightley|
||P J Robinson|
||M George|
||B Newis|
||P Tottie|
||S Newman|
|**Secretary**|B M Barrett|
|**Charity number (England and Wales)**|1105149|
|**Company number**|05126120|
|**Registered office**|Hethertons Solicitors|
||Tudor Court|
||Opus Avenue, York business park|
||York|
||North Yorkshire|
||UK|
||YO26 6RS|
|**Independent examiner**|Alexandra Hazlerigg, ACA|
||Xeinadin|
||4 Wharfe Mews|
||Cliffe Terrace|
||Wetherby|
||West Yorkshire|
||LS22 6LX|
|**Bankers**|HSBC Bank Plc|
||7 Prospect Crescent|
||Harrogate|
||North Yorkshire|
||HG1 1RN|
(Appointed 1 December 2025) (Appointed 1 December 2025) (Appointed 1 December 2025) (Appointed 1 January 2026)
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 13|
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
## **Objectives and activities**
The objectives are to promote and improve, for the benefit of the public, agriculture, horticulture, forestry and rural crafts and skills in all their branches by the improvement of livestock including horses and the demonstration and showing of livestock, machinery, crafts, products, methods and processes connected with agriculture and agricultural education.
## **Significant activities**
A successful spring car boot sale for the benefit of the Tockwith Community was held. The annual show, the high light of the year, was successfully held following the cancellation the prior year as sufficient volunteers to set up the show infrastructure were found. This bodes well for future years.
## **Volunteers**
Whilst the trustees approve the direction of the society, especially the annual show in August, it relies on the work of the committee members and other volunteers to set up the show. A major objective of using volunteers is to involve as many of the local community as possible in their show.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
## **Charitable activities**
Funds for the president’s charities totaling £789.21. were raised. The charities supported were St Michaels Hospice and Yorkshire Children’s Charity
## **Financial review**
## **Investment policy and objectives**
The charity invests any funds not immediately required for ongoing activities in the COIF Investment Trust. £10,000 was used to set up this years show and was subsequently repaid to the Trust after the show. As a result the total stands at £97,995.
## _Reserves policy_
It is the policy of the company to maintain funds equivalent to at least 2.5 years expenditure in case of two consecutive show days having to be cancelled due to bad weather.
## **Structure, governance and management**
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.
- 1 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
B M Barrett Mrs M Atkinson (Resigned 19 November 2025) M S J Best (Resigned 19 November 2025) Mrs H G Watson C R D Lightley P J Robinson M George (Appointed 1 December 2025) B Newis (Appointed 1 December 2025) P Tottie (Appointed 1 December 2025) S Newman (Appointed 1 January 2026)
## _Recruitment and appointment of trustees_
When there is a requirement for new trustees these will be identified and appointed by the remaining trustees. The chair of the trustees is responsible for the induction of any new trustee, which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity.
## _Organisational structure_
The policy and general management of the affairs of the company shall be directed by a board of trustees which shall meet not less than 6 times a year and when complete shall consist of not less than 4 members. The trustees shall be elected at the annual general meeting.
The report was approved by the board of trustees and signed on its behalf by:
## B M Barrett
## 2 April 2026
- 2 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
I report to the trustees on my examination of the financial statements of Tockwith & District Agricultural Society Limited for the year ended 30 September 2025.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **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 that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the Companies Act 2006.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
- 4 the financial statements 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 financial statements 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 financial statements to be reached.
Alexandra Hazlerigg, ACA
## **Xeinadin**
4 Wharfe Mews Cliffe Terrace Wetherby West Yorkshire LS22 6LX 2 April 2026
- 3 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
5,429
789
Charitable activities
**3**
71,232
-
Other income
**4**
42
-
**Total income**
76,703
789
**Expenditure on:**
Support Costs
**5**
13,313
789
Raising funds
**7**
68,799
-
**Total expenditure**
82,112
789
Net gains/(losses) on
investments
**8**
(1,498)
-
**Net income/(expenditure) and**
**movement in funds**
(6,907)
-
**Reconciliation of funds:**
Fund balances at 1 October
2024
350,396
160
**Fund balances at 30**
**September 2025**
343,489
160|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
6,218
-
-
71,232
2,110
-
42
-
-
77,492
2,110
-
14,102
10,622
-
68,799
539
-
82,901
11,161
-
(1,498)
11,112
-
(6,907)
2,061
-
350,556
348,335
160
343,649
350,396
160|**Total**
**2024**
**£**
-
2,110
-|
|---|---|---|
|||2,110|
|||10,622
539|
|||11,161|
|||11,112|
|||2,061
348,495|
|||350,556|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**10**
Investments
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
Other creditors
**13**
**Net current assets**
**Total assets less current liabilities**
**The funds of the company**
Restricted income funds
**14**
Unrestricted funds
**15**|**2025**
**£**
950
6,301
7,251
2,301|**£**
240,704
97,995
338,699
4,950
343,649
160
343,489
343,649|**2024**
**£**
799
5,860
6,659
950|**£**
245,354
99,493|
|---|---|---|---|---|
|||||344,847
5,709|
|||||350,556|
|||||160
350,396|
|||||350,556|
The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.
The directors and trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 2 April 2026
B M Barrett
Company registration number 05126120 (England and Wales)
- 5 -
**TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Tockwith & District Agricultural Society Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Hethertons Solicitors, Tudor Court, Opus Avenue, York business park, York, North Yorkshire, YO26 6RS, UK.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The company is a Public Benefit Entity as defined by FRS 102.
The company has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 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.
Donations and similar incoming resources are recognised as income when control over expected economic benefits that flow from the donation has passed to the charity and any performance related conditions attached to the donation have been met.
Performance related grants income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant.
Investment income is accounted for in the period in which the charity is entitled to the receipt.
- 6 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land & building 20 years straight line Plant and equipment 15% reducing balance Fixtures and fittings 15% reducing balance Computer equipment 33% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Fixed asset investments**
Fixed asset investments represent listed investments.
Listed investments are re-stated to fair value at the year end using quoted prices at that date. With any changes in fair value going through the statement of financial activities.
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
- 7 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
## **2 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|5,429|789|6,218|-|-|-|
## **3 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Other Trading Activities**|||
|Fundraising events|636|830|
|Gate receipts|17,563|-|
|Trade stands/Farmers Mkt/Craft|39,069|270|
|Friends|5,880|-|
|Entry fees|3,624|10|
|Advertising|3,460|-|
|Field rental|1,000|1,000|
||71,232|2,110|
- 8 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **4 Other income**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Net gain on disposal of tangible fixed assets|42|-|
|**5**|**Expenditure on support costs**|||
|||**Support**|**Support**|
|||**Costs**|**Costs**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Donations|789|-|
||**Share of support and governance costs (see note )**|||
||Support|13,313|10,622|
|||14,102|10,622|
||**Analysis by fund**|||
||Unrestricted funds|13,313|10,622|
||Restricted funds|789|-|
|||14,102|10,622|
## **6 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or expenses paid for the year ended 30 September 2025 nor 30 September 2024.
## **7 Raising funds**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Bad debts|-|88|
|Other fundraising costs|8,222|377|
|Show day expenses|60,577|74|
||68,799|539|
- 9 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **8 Gains and losses on investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
|Gains/(losses) arising on:|**£**|**£**|
|Revaluation of investments|(1,498)|11,112|
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Tangible fixed assets**
|**Freehold land**
**& building**
**Plant and**
**equipment**
**Fixtures and**
**fittings**
**Computer**
**equipment**
**£**
**£**
**£**
**£**
**Cost or valuation**
At 1 October 2024
263,953
31,441
129
260
Additions
-
-
-
399
Disposals
-
(3,072)
-
-
At 30 September 2025
263,953
28,369
129
659
**Depreciation and impairment**
At 1 October 2024
25,656
24,384
129
260
Depreciation charged in the year
3,448
311
-
132
Eliminated in respect of disposals
-
(1,914)
-
-
At 30 September 2025
29,104
22,781
129
392
**Carrying amount**
At 30 September 2025
234,849
5,588
-
267
At 30 September 2024
238,297
7,057
-
-|**Total**
**£**
295,783
399
(3,072)|
|---|---|
||293,110|
||50,429
3,891
(1,914)|
||52,406|
||240,704|
||245,354|
Included within land and buildings is freehold land of £195,000 and costs relating to a storage building of £68,953. The freehold land was revalued on 10 March 2017 by Thomlinsons, Chartered Surveyors.
The accounts do not include a provision for Corporation Tax on the above revaluation, as subject to section 505(4) of the Taxes Act, any gain arising which is applied for charitable purposes would not be a chargeable event.
At 30 September 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses. The historical cost was £161,923, with accumulated depreciation of £23,023 at 30 September 2024. Their carrying amount would have been approximately £135,453 (2024 - £138,900).
- 10 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **10 Tangible fixed assets**
## **(Continued)**
## **11 Fixed asset investments**
|**Cost or valuation**
At 1 October 2024
Additions
Valuation changes
Disposals
At 30 September 2025
**Carrying amount**
At 30 September 2025
At 30 September 2024
**Fixed asset investments revalued**
There were no investment assets outside the UK.
**12**
**Debtors**
**Amounts falling due within one year:**
Prepayments and accrued income
**13**
**Other creditors falling due within one year**
Accruals and deferred income|**Listed**
**investments**
**£**
99,493
10,000
(1,498)
(10,000)
97,995
97,995
99,493
**2025**
**2024**
**£**
**£**
950
799
**2025**
**2024**
**£**
**£**
2,301
950|
|---|---|
- 11 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **14 Restricted funds**
The restricted funds are those funds raised specifically for donation to the President's nominated charity.
|**At 1**
Restricted - Charitable causes
**Previous year:**
**At 1**
Restricted - Charitable causes|**October**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 30**
**September**
**2025**
**£**
**£**
**£**
**£**
160
789
(789)
160
**October**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 30**
**September**
**2024**
**£**
**£**
**£**
**£**
160
-
-
160|
|---|---|
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General funds
**Previous year:**
**At 1**
General funds|**October**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Gains and**
**losses**
**At 30**
**September**
**2025**
**£**
**£**
**£**
**£**
**£**
350,396
76,703
(82,112)
(1,498)
343,489
**October**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Gains and**
**losses**
**At 30**
**September**
**2024**
**£**
**£**
**£**
**£**
**£**
348,335
2,110
(11,161)
11,112
350,396|
|---|---|
- 12 -
## **TOCKWITH & DISTRICT AGRICULTURAL SOCIETY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **16 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 30 September 2025:**
Tangible assets
240,704
-
Investments
97,995
-
Current assets/(liabilities)
4,790
160
343,489
160
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 September 2024:**
Tangible assets
245,354
-
Investments
99,493
-
Current assets/(liabilities)
5,549
160
350,396
160|**Total**
**2025**
**£**
240,704
97,995
4,950|
|---|---|
||343,649|
||**Total**
**2024**
**£**
245,354
99,493
5,709|
||350,556|
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 13 -