REGISTERED C014PANY NUMBEK. 05328212 (England and Wales) REGISTERED CHARiff NUMBER: 1108592 Unaudite Firtancial S ements for the Year ded 30 Se 2024 TheH der Valle rieultura TR Accountancy Servtces Chartered Certrfied Accwntsnt 21 EsthWa1 Gree Kenda Cumbria LA9 7RZ
odder Valle rticultLtral S cu7turnl and imited Conten Financtal Statemenrs for the Year Ended 30 Se tember 202 Report of the Trustees Ito2 Indewdent Examiner's Report Statement of Flnanaal Actfvities Balance She¢¢ 5t06 Notes tts the Financial Ststements 7t0 11 Detsiled Ststement of Flnancial Activitles 12to13
The Hodder ValFe Horricu Socie ricUudl and Limi t)rt ofthe Trustres he Year Ended 30 Se for tem r 2024 The trustees vtho are also directors of the (rIty for the wrposes of the Cornpafttes Att 21J)6. presen¢ their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provision5 of Accountyng nd Reporting by Charities.. Statement of Recommended Prdctice ISORP) applicable to charitye5 preparing their accounts in accordance in accordance with the Financial Reporting Stant*ard appli¢able in the UK and Republic of Ireknd (FRS 1021 (effective I January 20191. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company nuMr 05328212 {Enfynd and Wales) Reglstered Charlty number 1108592 Reglstered offlcÈ Harrop Hall Farm Slaidburn Clirheroe Lancashire BB7 4TW Trustees Dr C Owen Mr M Beattle Mr5 J M Bennet¢ Mr M P 8ristol Mrs J A Harrlson Mi55 S Ajohnson Mrs S M johnson Mr I P Marsden (Chairman Mr E W F4rkinson Mr J R Parkinson Mr N Pearson Mr G Robin50n Mr T W Robinson Mrs M I Sandham Mr5 V Sharp Mr5 A I Spencer Mrs K Swindlehurst Mr R N Thornber Appointed 12 November 2024 Resigned 12 November 2024 Appointed 7 November 2023 Resigned 7 November 2023 Resvgned 7 November 2023 Resigned 7 November 2023 Appointed 12 November 2024 Re5i8ned 12 November 2024 Appointed 7 November 2023 Appolnted 12 November 2024 Resigned 12 Novemkr 2024 Appoint 7 November 2023 Company Secretary Mr5 J A Harrison Independent examiner Mrs T E Richardson FCCA DChA TR Accountancy Services. Chartèred Certified Accountanc 21 Esthwaits Green. K¢ndaL Cumbria LA9 7RZ COMMENCEMENT OF ACTIVITIES The society was incorpornted on l Oth January 21XIS. STRUCTURE, GOVERNANCE AND MANAGEMENT Govèrning document The chariry is controlled by its g¢yeminz docvmenL a deed of tnJs¢ and constitute5 a limited company. limrted by guarantee, as defined by the Companies Act 2CQ6. Recrultment and appolntment of new trustees The rrustees are appointed by the committee and serve for 3 yèars or they resi or retire. Except for the setretary and treasurer whom stay until they 51 or retire. and the ce chair serves fc•r 3 years and then a5 thr for 3 years. $0 6 years as a trustee in total. The trustees ensure that new tru5teES have the necessary skills to contribute to the chariry s management and development Rlsk managoment The trustee5 have a duty to identify and review the risk5 to vthich the charity is exposed and to ensure appropriate contro55 are in place to provide reasonable a55urdnce ¥din5t fraud and error.
TheH der Valle culturnl Sotie ricul mited ort of the Trustee5 for the Y ded 30 Se 024 OBJECTIVES AND AcfiviTIES Obiertives and aims The principal objectives of the charrty ar&.. • To improve the standard of animal husbandry and horticulwral practi5e& To foster and encourage InreSt amon85t children and young people in a3ricukure and the Countryside. . To this end the charity shall (irganise an annual thow and other social event& Public Benefft The Board have had due regard to guidance publtshed by the chlty Commi55ion on publk bemeftL ACHIEVEMENT AND PERFORMANCE Fundraising activities The show made a surplus again thi5 year. the gcod weather helpin& We are contsnuing to'have fund raising events and hiring out equipment to add to the funds. which have w)creased over the last few years. FINANCIAL REVIEW Reserves pollcy The pres¢rh¢ level of fijnding 15 adequate ro sutport the thows futurn In the thort tern) and the trustee5 acknovAedge further fundraising activities are required. Investment policy and oblectives Thè charity has the power to npke any investment vthich the ¢nJstees see fit The trus$ feel at thls dme that the funds are needed to run the following yar's show and the lack of further cawral investmen¢ is f(yJnd to be satisfactory at this timè. FUTURE DEVELOPt4IENTS Longer tern) the Society alms to ¢ontinue to Show off the 3rea's agricultur31 and horticultural achievemen¢5 through an enjoyable and safe show. and the souery a150 aims to increase funds 50 rf ld became alable we Could purchase our own field. STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors a( The Hodder Valley Agricultural and Horticulwral Society Limiod for the purposes of ompany lawl are responsible for preparing the Report of thc Truse5 and the financial stamenrs in accordance with applicable law and Unr¢ed Kingdom A¢¢ounring Standard5 (Untt¢d Kingdorn Genernlty Accepted Accounting Praccicel. Company law requires the tw$¢5 to prepare financial statements for eath financAI ye¥ which give a true and fwr view of the state of affairs of the chari¢able company and of the in¢oming resour¢es and the application of res¢)urces. including the income and expendirure of the charitswe company for that pedod. In preparing those financd statements. the trustees are required ro: select sur¢able ac¢¢unfing pollc5es and then appty them Consis¢- obsÈrve the method5 and principles in the Charities SORP 2019 IFRS 102); make judgements and estimates that are reasonable and Pen state whether applicable UK Accounting Standards have been followed. subject to any materfal departures dlsc105ed and explained in the financial srarements: and prepare the financial statements on the going conc¢rn basis unless Ir is inapFY<)priate to presume that the charitable company will continue in busines5. The trustee5 are resPOnbIe for keeping proper accounting reccds which disckne with reasonable accuracy at any ttme the financial positlon ol the charttable company and to enable them to ensure that the financsal ststements compty with the Companies Att 2006. Charities Ac¢ 2011, the Charities (Accounts and Reports) Regulatstin5 2Crt)8 and the provisions of the governing documenL They are also responsible for safeguarding the ass of the dwltable company and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularitie* Approved by order of the board of trustees on ._- - .. and on irs behalf ty. Mr5 J A Harrison - Secretary
Inde endent Examiner's Re The Ho r Vall Horticul Socie ort to the Trustees of ral and I report to the tharity trust on my examination of the financial statements of the charilable company for the year ended 30 September 2024 which are set out on pages four to eleven. Re5pon$Ébilitie5 and basis of report As the charity's tru5cees (who are aJs0 the direc¢ors for the purpose5 of company law) you are responsible for the preparation of the financial statements in accordance Yth the Companies Att 2006 {'the 2LK)6 Att). The drIty'S truse$ consider that an audit is not required for this year {under Section IHI2) of the Chartues Act 2011 ('the 2011 Att.)) and that an independent examination is required. Having Satisfied my5eW that the fmancial sotements of the tharilab company are not required to be audld under Part 16 of the 2006 Att and are eligible for independent examina¢ioft. I report in respea of my examination of your charirf5 fjnancial statements as carried ouc under section 145 of the 205 l Acc In carrying out my examination I have followed the Direaions given by the Charity Commission under section 145(5) (b) of the 201 I ACL Independent examiner's statement I have completed my examinarion. I confirni that no matters Ve come to my attention fft connection with the Èxamination gtving me cause to believe that in any marIAL r accounting records were not kept in respett of the Company as required by sec¢ion 386 the 21))6 kn. or the accounts do not accord with those records: or the accounts do not compty relevani accounung requirements of section 396 oi'the 2006 Att other than 'any requirement that the accounts glve a 'true and fairf vlew which Is not ¥ matter consldered as part of an independent examination: ar the accounts have not been prepared in accordan¢e with the method5 and principle5 of the Statement of Recommended Practice for accounting and rng by charrties (applicable to charities preparing their accounrs In accordance with the Financial Reporting S¢andard applitsble in the UK and Repubiic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connettion with the examination to vthith attenon should be drawn in thi5 report in order to enable a proper under5widinz d the accounts to be reached. Mr5 T E Rlchardson FCCA DChA TR Accountancy Servi¢es Chartered Certffied A¢¢ountants 21 EsthYrdi¢e Green Kendal Cumbria LA9 7RZ Date.. ..
odder Valle orticultural Socie ricuftLtral and mired Statement of Financiil for the Year En tivities In 2024 eand diwre account 30.9.24 T¢xal funds 30.9.23 Total fijnds Restricted fund fLtnd INCOMING RESOURCES InoomFng resources from generntÈd funds Acuvi£ies for generating funds Inyestment income 56.812 850 56012 850 66,775 53 Total incomiftg resources 57.662 57,662 66028 RESOURCES EXPENDED Costs of generating ndS Costs of generating voluntary income Fundraising tyadin¥. cost of gocxts sold and other costs GovÉthance costs 4.942 44,752 5.663 44.752 5.480 33.750 933 933 973 Total resources expended ".. 50.627 51,348 40,203 NET INCQMINGI(OUTGOING) RESOURCES 7.035 (721) 6314 26.625 RECONCILIATION OF FUNDS Totsl funds brought fonvard 115201 15.682 130083 104258 TOTAL FUNDS CARRIED FORWARD 121236 14.961 137,197 130.883
TheH der Val Horticultu I ulturnl and Limited ie Balance Sheet 30S tem r 2024 Com umber. O 30.9.24 TO funds 30.9.23 Totsl fund5 Unresuicted fund Restrittd fvnd FIXED ASSETS Tangible assets 31,141 14.961 46.102 47,913 CURRENT ASSETS Debtors Cash at bank and in hand &911 87.469 8,911 87,469 1482 83,163 9&380 96.380 85.(A5 CREDITORS Amounts falling due wlthin one year 10 (5.285) {5.285) ,(2.4751. NET CURRENT ASSETS 91,095 91,095 82,970 TOTAL ASSETS LÉSS CURRENT LIABILITIES 121236 14.961 137.197 130.883 NET ASSETS 121236 14.961 137.197 130,883 FUNDS Unrestricted funds Restrlc¢ed funds 121236 14.961 115.201 15,682 TOTAL FUNDS 137,197 130.883
The Hodder Valle orticvlcurnl ric LiMid Balance Sheet - conrinue O Se tember 2 24 r. 05328212 The charttable company was entttled to exemption from audir under Section 477 of the Companies Att 2006 relating to small ompanies for the year ended 30 Swember 2024. . The members have not required the charÈtaNe company to obttin an audir of tts financiai stttemts for the year 30 September 2024 in accordance with 5ecuon 476 of the Companies Act 2006. The trustees acknohrfedge their responsibilities for comptying TMth the requirements of the Companies Act with respect to accounting recor& and the Prepar ofaccounts. These firkancial statements have been prepared in accordance wi¢h the provistons appliable to charitsble companies subject to the srpall companies regime. The firFancial statemert5 were approved by the Board of Trust on . and were signed on tts beh2Jf by. Mr J P Mar5den (Chrnn) -Tn
The Hodder Valle rricultural So ' riculturdl Limtred Nores the fi"nanci11 Statements f r the Year End r 2024 ACCOUNTING POUCIES Accounting convention The financial statements of the d)aritable company, whth is a public befth entiry under FRS 101 have been prepared in accordance with the Charitie5 SORP (FRS102) 'Accounting K1 Reporting by Charirie> Sotement of Recommended Practice applicable ro charities preparing their attounts in attordance with the Fin(la1 Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective I january 2019).. Financial Reportsng Standard 102 The FSnancial Reporting Standard applicable in the UK and Republic of Irekntf and the Companie5 kn 2006. The financial statemenrs have been prepared under the htswical cosr convention. Incomlng rpsources All incoming resources are included on the Statement of Financol Activrues when the chary has le8xI entitlement to the funds, it 15 probable that the income will be received and the amount can be measured reliably. Resources ¢xpended Liabilities are recognised as expendiwre as SOM as there is a legal or ¢onstruttiYe owigatyon committing the charity to that expenditure. ic is probable thac a transfer of economlc benefits wtll be required in settlement and the amount of the obligation can be measured rellabty. EXpendre is a¢counted for ¢)n an accruals basi5 and has been classrfied under headings that 3ggrc8ate all cost rclaied to the caregory. Where costs cannot be dire¢dy attributed to parri¢ular heading5, they have been allocated to activi¢ies on a basi5 ¢onsisten¢ wlth the use of resource5. Tanglble fixed assets Depreciation is provided at the following annual rdte5 in order to write off each asset over its estlmated useful lffe. Freehold property Plant and MaChery erc Fixtures and fiirings 2% on Cosi 15% on reducing balance l 0% on reducing bance Taxatlon The charityls exry from ¢orporntion tax on ts ch*ite acthits Fund 4ccountln£ Unrescrlcd funds Can be used in accordance with the chari(able obie¢rives at the di5crerl¢n of the rrustses. Restrlcted fun(J5 Can onty be used for particular restritted purposes within the obje¢ts of the charlry. Restrictions arfse wh¢n specified by the donor or when fund5 art rdised for parucular rÈsEricted purposes. Further explanation of the nature and purpose of each fund Is ncluded in the notes to the flnancial sratements.
e Hodder Valle A Horticulwrnl riculusral an Notes to the for Ycar Ended 30 Se nts - continued er20 cem ACTIVITIES FOR GENERATING FUNDS 30.9.24 30.9.23 Donations and grants Sponsorship. ts7de stands and advertwng Hodder pot Hire of hurdle5 Hire of Matylda Hlre of rables. chairs and mats Hike fijndraiser Treasure Hunt fundrw5er Show dinner (cL raffle) Entry fees Gate money Lunthes and bar EThtrrtnment 3.354 1&353 4,570 1630 970 9.650 16.818 4.595 3.248 875 505 120 560 3,263 1,061 24.585 1,423 72 1853 1.026 20,686 3,735 67 5&812 66.775 INVESTMeNT INCOME 30.9.24 30.9.23 Deposlt a¢¢ount Interest 850 53 COSTS OF GENERATING VOLUNTARY INCOME 30.9.24 30.9.23 Support costs 5,663 5.480 FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS 30.9.24 30.9.23 Hodder pot prknes Show dinner expenses Marq¥Jees, ten¢5 and toilets Show day prizes PA System l electrician CarIng ETltertainment Security & gate stewards First aid Sundry field expenses Skip hire Fell runners Rosettes and trophies Printing Footpath dosure fee Ticket tailor fees Donatrons 1,495 1248 17.405 4.062 3,374 4,135 1610 1.842 250 3,145 240 607 1.495 2.385 12,492 3,860 1695 2.230 1,880 2,062 225 1.884 150 660 960 933 1,016 216 500 44,752 33,750
The Hodder Valle Horucu I Socie cultural a Limi otes to the Financial STa for r Ended ents- contsn tnber 2024 NET INCOMINGI(OUTGOING) RESOURCES Net resources are stated after Chargin(CreditIn&). 30.9.24 30.9.23 Depreciation - owned assets Surplus on disposal of frKed asset 1075 1225 TRUSTEES. REMUNERATION AND BENEFIT5 There wère no trustees. remunerat or other benefi¢s for the year ended 30 September 2024 nor for the year ended 30 September 2023. Also. durbng the year an honornrium of £l.000 (2023 - £9(M)I was paid to the secretary Mrs J A Harrison. Trusts¢s' expenses DLtring the year 5 (2023 - 4) tru5te¢s were reimbursed ir¥ full for out-of*cKker expeD5es in¢urred on bÈhalF of the charity. The total amount reimbursed was £1.18312023 - £1,163) covering areas such as field expenses. postage and stationery. TANGIBLE FIXED ASSETS FLxtyres and fffcings Freehold property Plant and machinery Total COST At l October 2023 Additions in year 47.138 21681 263 1.584 71.403 263 At 30 September 2024 47,138 2ZW 1.$84 71,666 DEPRECIATION At l Occober 2023 Charge for year 6.629 943 15.639 1,095 1.222 36 23,490 2,074 At 30 September 2024 75n 16.734 1,258 25.564 NET BOOK VALUE At 30 September 2024 39,566 6.210 326 46.102 At 30 September 2023 40.S09 7,042 362 47.913 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.24 30.9.23 Trdde debtors 8,911 1482
The Hodder Valle iculcu Socie cultural an mited Ntstrs to the Financial Statements - continued for th Year End d 30 S ber2 10. CREDITQRS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 30.924 30.9.23 Trade Creditors and accr 5.285 2.675 MOVEMENT IN FUNDS Net movement in funds At 1.10.23 At 30.9.24 Unrestrlrted funds Genernl fund 115201 7.035 122.236 R•strirted funds Agricultural fund Building lund 1807 12.875 (421) 300 2,386 12.575 1 5.682 21 14,961 TOTAL FUNDS 130,883 6.314 137.197 Net rnovement Sn fvnds. included in the above are as folows.. Incoming resource5 ROurCeS expended Movement in fund5 Unrestrlcted funds General fund 57.662 (50,627) 7,035 R•strlcted funds Agri¢ultur41 fund Building fund (421) 300 {4211 300 TOTAL FUNDS 57,662 51,348 6.314 Comparative for movement in funds Net movement in funds At 1.10.22 At 30.923 Unrestricted funds Gentral fund 87.781 27.420 15.201 Rertricted funds Agricukural lund Building fund 3.302 13.175 {495) 300 2.807 12,875 16.477 95 15,682 TOTAL FUNDS 104,258 26.625 130,883 10
The Hodder Vall Horticult Soci cultural arÈd Limiced Notes to the financial Staterner - conti f rthey rEnded30 mber 2024 MOVEMENT IN FUNDS (continued) ComparatNe net movement in frjnds. included ui the above are as folltiv Incoming Resource5 expended Movement in funds Unrestricted funds Genernl fund 66,828 (39.408) 27,420 Restrlrted fvnds Agriculturnl fund Building fund (495) 300 (495) 300 95 795 TOTAL FUNDS 66.828 40,203 26,625 Restric¢ed funds comprlses of the followin¥. Agricultural fund: The balance urrled fonyard of £1386 relate5 to donauons whlch have been spent on agriculwrdl events for the show. The balance will be written off over the remaining usefijl econombc life of the assets purchased. Buildlng fund: The balance rrI forv•vd of £11575 relates to a donation which has been spent on the constrnction of a bullding. The baLince will be wrrtten off in Ilne with property depreciaiion at 2% per annum. ULTIMATE PARENT COMPANY 12. There 15 no ukimate ¢ontrolling parry. 13. RELATED PARTY DISCLOSURES There were no related party disclosures for the year ended 30 September 2024 or year ended 30 September 2023. 14. INDEPENDENT EXAMINATION FEE Governance cosrs includes £370 In relation to indepwdent examination fees (2023: £350).
The Hodder Valle iculturdl S cultufdl Limited Detsiled Statement of linancnl A f r the Year Ended 30 Se tember 2024 30.9.24 30.9.23 INCOMING RESOURCES Activities for generatlng funds Donation5 and gran(s Sponsorship. trade stands and a&rtising Hodder pot Hire of hurdlés Hire of Matilda Hire of rables, chair5 and mats Hike fundraiser Tre2sure Hunt fundraiser Sh¢)w dinner (ind raffle) Entry fees Gate money Lunches ahd bar Entertainment 3,354 1 &353 4.570 2.630 970 9.650 16.818 4,595 3,248 875 505 120 560 3.263 1,061 24,585 1.423 72 2.853 1.026 2Q686 3.735 67 56012 66,775 Investment Income Deposit'Aht interest 850 53 Tptsl iricokiilng resourtes 57.662 66,828 RESOURCES EXPENDED Fundr¥sln¥ tradinr. cost of goods wld and other costs Hodder pot prizes Show dinner expenses Mar9uee5. tents and toilets Show day prize5 PA System l ¢lectrlckn Catering Enterrainment Security & te stevArds Fir# aid Sundry field expenses Skip hire Fell runners Rosettes and trophies Printirg Footpath closure fee Ticket railor fees Dona¢ions 1.495 2.248 17.405 4,062 3.374 4,135 1610 1,842 250 3.145 240 607 1,446 960 933 1,495 2,385 12,492 3,860 2.695 2.230 1.880 2.062 225 Iso 660 1.016 216 500 44.752 33.750 12
The Hodder Valle icuttural Soci ricultyjral and Limtced Detailed Ststement of h"n3ncial Actsvitses for Ye2r Ended 3 mber 2024 30.9.24 30.9.23 Support costs Governancè costs Sundries Accountanry and I fees 13 920 933 960 973 Flnance Freehokl properry depreciation Fixtures and fiutngs depreciauon Plant and machinery depreciation 943 36 1.096 2.075 943 40 1,242 1225 Other Insurance Porta cabln rnpalrs Honoraria Hire of halls Sundrles IB78 1.633 128 900 236 474 3388 3,255 Total resources expended 51,348 40,203 Net Income 6,314 26,625 13