Charity number: 1106308 

Company number: 05093345 

(England and Wales) 

Camrose Vintage Working Day 

Report of the Trustees and Unaudited Financial Statements 

For the year ended 31 March 2024 



Camrose Vintage Working Day Contents Page For the year ended 31 March 2024 

|Report of the Trustees|1 to 2|
|---|---|
|Independent Examiner's Report to the Trustees|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6 to 10|





## Camrose Vintage Working Day Report of the Trustees 

## For the year ended 31 March 2024 

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2024. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

The charitable objects of the charity is to: 

(a) advance the education of the public by encouraging the acquisition of steam engines, tractors and other machines used in, and in association with, agriculture and land management from earliest beginnings to 1966, and to arrange events at which such steam engines, tractors and other machines, can be exhibited in working condition; 

(b) give grants to registered charities or such other charitable purposes as the trustess may from time to time decide. 

## **Objectives and aims** 

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is a company limited by guarantee, originally incorporated on the 5th April 2004. The charity is governed by the memorandum and artciles of association incorporated 5th April 2004, as amended by special resolution dated 14th September 2004. 

The members of the company are the Trustees named below. In the event of the charity being wound up, the liability in respect to the guarantee is limited to £10 per member. 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

**Name of Charity** Camrose Vintage Working Day **Charity registration number** 1106308 **Company registration number** 05093345 **Principal address** 7 Brompton Grove Burton Milford Haven Pembrokeshire SA73 1LR 

## **Trustees** 

The trustees and officers serving during the year and since the year end were as follows: 

Mr A G D Rees Mr D C Mabe Mr D J Rogers Mr A O James Mr S Hughes Mr S J Richards Mr N A Watts Mrs G M L Hancock Mrs M A Peters 

## **Secretary** 

Mr Mark Lewis 

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Camrose Vintage Working Day Report of the Trustees Continued For the year ended 31 March 2024 

## **Independent examiners** 

A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX 

Approved by the Board of Trustees and signed on its behalf by 

............................................................................. 03 December 2024 Mr A O James 

2 of 11 



## Camrose Vintage Working Day Independent Examiners Report to the Trustees 

## For the year ended 31 March 2024 

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 2006 Act; or 

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

3. the accounts do not comply with the 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. 

A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX 

03 December 2024 

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## Camrose Vintage Working Day 

## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2024 

||**Notes**|**Unrestricted**|**2023**|
|---|---|---|---|
|||**funds**||
|||**£**|**£**|
|**Income and endowments from:**||||
|Donations and legacies|2|6,732|4,350|
|Other trading activites|3|38,065|28,299|
|Investments|4|13|2|
|**Total**||**44,810**|**32,651**|
|**Expenditure on:**||||
|Raising funds|5|(14,620)|(11,745)|
|Charitable activities|6/7|(20,996)|(16,649)|
|**Total**||**(35,616)**|**(28,394)**|
|**Net income**||**9,194**|**4,257**|
|**Reconciliation of funds**||||
|Total funds brought forward||21,310|17,053|
|**Total funds carried forward**||**30,504**|**21,310**|



4 of 11 



05093345 

Registered Number : 

## Camrose Vintage Working Day Statement of Financial Position As at 31 March 2024 

||**Notes**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible assets|12|4,701|3,531|
|||**4,701**|**3,531**|
|**Current assets**||||
|Stocks|13|386|386|
|Debtors|14|947|930|
|Cash at bank and in hand||24,640|16,633|
|||**25,973**|**17,949**|
|**Creditors: amounts falling due within one year**|15|(170)|(170)|
|**Net current assets**||**25,803**|**17,779**|
|**Total assets less current liabilities**||**30,504**|**21,310**|
|**Net assets**||**30,504**|**21,310**|
|**The funds of the charity**||||
|Unrestricted income funds|16|30,504|21,310|
|**Total funds**||**30,504**|**21,310**|



For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance 

- with section 476, 

- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting 

- records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

The financial statements were approved and authorised for issue by the Board and signed on its behalf by: 

Mr A G D Rees Trustee 

03 December 2024 

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Camrose Vintage Working Day Notes to the Financial Statements For the year ended 31 March 2024 

## **1. Accounting Policies** 

## **Basis of accounting** 

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006. 

Camrose Vintage Working Day meets the definition of a public benefit entity under FRS 102.  Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **Going concern** 

## **Tangible fixed assets** 

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 

Plant and machinery 

15% Reducing balance 

## **2. Income from donations and legacies** 

||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|**Unrestricted funds**|||
|Donations received|1,797|1,370|
|Sponsorships received|4,935|2,980|
||**6,732**|**4,350**|



## **3. Income earned from other activities** 

|**Unrestricted funds**<br>Annual Show|**2024**<br>**£**<br>38,065<br>**38,065**|**2023**<br>**£**<br>28,299|
|---|---|---|
|||**28,299**|



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Camrose Vintage Working Day Notes to the Financial Statements Continued For the year ended 31 March 2024 

## **4. Investment income** 

|**Unrestricted funds**<br>Bank interest receivable|**2024**<br>**£**<br>13<br>**13**|**2023**<br>**£**<br>2|
|---|---|---|
|||**2**|



## **5. Expenditure on other trading activities** 

||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|**Unrestricted funds**|||
|Annual Show|14,620|11,745|
||**14,620**|**11,745**|
|**osts of charitable activities by fund type**|||
||**2024**|**2023**|
||**£**|**£**|
|**Unrestricted funds**|||
|Annual Show|19,996|15,574|
|Support costs|1,000|1,075|
||**20,996**|**16,649**|



## **6. Costs of charitable activities by fund type** 

## **7. Costs of charitable activities by activity type** 

||**Activities**|**Support**|**2024**|**2023**|
|---|---|---|---|---|
||**undertaken**|**costs**|||
||**directly**||||
||**£**|**£**|**£**|**£**|
|**Support costs**|||||
|Annual Show|19,996|1,000|20,996|16,649|



## **8. Analysis of support costs** 

**Annual Show** Management & Administration 

|**2024**|**2023**|
|---|---|
|**£**|**£**|
|1,000|1,075|



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Camrose Vintage Working Day Notes to the Financial Statements Continued 

For the year ended 31 March 2024 

## **9. Net income/(expenditure) for the year** 

This is stated after charging/(crediting): 

|Depreciation of owned fixed assets<br>**Staff costs and emoluments**<br>Volunteers|**2024**<br>**£**<br>830<br>**2024**<br>0<br>**0**|**2023**<br>**£**<br>623|
|---|---|---|
|||**2023**<br>0|
|||**0**|



## **10. Staff costs and emoluments** 

## **11. Comparative for the Statement of Financial Activities** 

The comparative year values on the Statement of Financial Activites are for unrestricted funds. 

## **12. Tangible fixed assets** 

|**Cost or valuation**<br>At 01 April 2023<br>Additions<br>At 31 March 2024<br>**Depreciation**<br>At 01 April 2023<br>Charge for year<br>At 31 March 2024<br>**Net book values**<br>At 31 March 2024<br>At 31 March 2023|**Plant and**<br>**machinery**<br>**£**<br>5,347<br>2,000|
|---|---|
||**7,347**|
||1,816<br>830|
||**2,646**|
||**4,701**|
||**3,531**|



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Camrose Vintage Working Day Notes to the Financial Statements Continued 

For the year ended 31 March 2024 

## **13. Stocks and work in progress** 

|Stocks of raw materials<br>**Debtors**<br>**Amounts due within one year:**<br>Prepayments and accrued income<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals and deferred income|**2024**<br>**£**<br>386<br>**386**<br>**2024**<br>**£**<br>947<br>**947**<br>**2024**<br>**£**<br>-<br>170<br>**170**|**2023**<br>**£**<br>386|
|---|---|---|
|||**386**|
|||**2023**<br>**£**<br>930|
|||**930**|
|||**2023**<br>**£**<br>170<br>-|
|||**170**|



## **14. Debtors** 

## **15. Creditors: amounts falling due within one year** 

## **16. Movement in funds** 

## **Unrestricted Funds** 

||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
|---|---|---|---|---|
||**01/04/2023**|**resources**|**resources**|**31/03/2024**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|21,310|44,810|(35,616)|30,504|
||**21,310**|**44,810**|**(35,616)**|**30,504**|
|**Unrestricted Funds - Previous year**|||||
||**Balance at**|**Incoming**|**Outgoing**|**Balance at**|
||**01/04/2022**|**resources**|**resources**|**31/03/2023**|
||**£**|**£**|**£**|**£**|
|_General_|||||
|General|17,053|32,651|(28,394)|21,310|
||**17,053**|**32,651**|**(28,394)**|**21,310**|



9 of 11 



## Camrose Vintage Working Day Notes to the Financial Statements Continued For the year ended 31 March 2024 

## **17. Analysis of net assets between funds** 

|**Unrestricted funds**<br>_General_<br>General<br>**Previous year**<br>**Unrestricted funds**<br>_General_<br>General|**Tangible**<br>**fixed assets**<br>**Net current**<br>**assets /**<br>**(liabilities)**<br>**Net Assets**<br>**£**<br>**£**<br>**£**<br>4,701<br>25,803<br>30,504|
|---|---|
||**4,701**<br>**25,803**<br>**30,504**|
||**Tangible**<br>**fixed assets**<br>**Net current**<br>**assets /**<br>**(liabilities)**<br>**Net Assets**<br>**£**<br>**£**<br>**£**<br>3,531<br>17,779<br>21,310|
||**3,531**<br>**17,779**<br>**21,310**|



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## Camrose Vintage Working Day Detailed Statement of Financial Activities 

## For the year ended 31 March 2024 

||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|**INCOME AND ENDOWMENT**|||
|**Donations and legacies**|||
|Donations|1,797|1,370|
|Sponsorships|4,935|2,980|
||**6,732**|**4,350**|
|**Other trading activities**|||
|Annual Show|38,065|28,299|
||**38,065**|**28,299**|
|**Investments**|||
|Bank interest receivable|13|2|
||**13**|**2**|
|**Total incoming resources**|**44,810**|**32,651**|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Show Attractions & Equipment Hire|(8,723)|(6,637)|
|Advertising & Printing Costs|(411)|(493)|
|Sundries|-|(104)|
|Catering Costs|(3,886)|(3,475)|
|Plaques|(1,600)|(1,036)|
||**(14,620)**|**(11,745)**|
|**Charitable activities**|||
|Insurances|(396)|(474)|
|Donations Made|(19,600)|(15,100)|
||**(19,996)**|**(15,574)**|
|**SUPPORT COSTS**|||
|**Management & Administration**|||
|Depreciation - owned assets|(830)|(623)|
|Hire of Hall|-|(282)|
|Professional Fees|(170)|(170)|
||**(1,000)**|**(1,075)**|
|**Total resources expended**|**(35,616)**|**(28,394)**|
|**Net Income**|**9,194**|**4,257**|



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This page does not form part of the statutory financial statements