E-nI0.. 986676e1456e4bdO-9891-982154142d51 Company registration number". 05877013 Gargrave Agricultural & Horticultural Society Limited Company limited by guarantee Unaudited finanGial statements 31 December 2024
E-sign ID-. 986676e1456e4bdO-9891-982154142d51 Gar rave A ricultural & Hortlcultural Societ Limited Com an limited b uarantee Contents Page Directors and other information Directors report Accountants report Statement of income and retained eamings Statement of financial position Notes to the financial statements
E-sign ID.. 98667ee1456e4bdO-9891-982154142d51 Gar rave A ricultural & Horticultural So¢ie Com limited b uarantee Llmited an Directors and other Information Directors Mr Alistair Lawn Mr John Tennant Mrs Elizabeth Gudgeon Company number 05877013 Registered office None-Go-BpFam Grassingtm Road Stirton Skipton BD23 3LB Accountants H&MLtd The Four Columns Broughton Hall Business Park Skipton North Yorkshire BD23 3AE Bankers Barclays Bank PLC 17 Market Place Huddersfield HD12AB Page 1
Esign ID.. 986676e1456e4bdO-9891-982154142d51 Gar rave A ricultural & Horticultural Societ Limited Com an limited b uarantee Directors re ort Year ended 31 December 2024 The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024. Dlrectors The directors who served the company during the year were as follows: Mr Alistair Lawn Mr John Tennant Mrs Elizabeth Gudgeon Small company provisions This report has been prepared in accordance wtth the provisions applicable to companies entitled to the small companies exemption. This report was approved by the board of directors on 21 August 2025 and signed on behalf of the board by: A Lawn <L LAW Mr Alistair Lawn Director Page 2
E-Sn ID: 986676e1456e4bdO-9891-982154142d51 Gar rave ricultural & Horticultural Socie Company limited by guarantee Limited Chartered accountants re ort to the board of directors on the aration of the unaudited statuto financial statements of Gar rave A ri¢ultural & Horticultural Societ Limited Year ended 31 December 2024 In order to as515t you to fulfil your duties under the Companies Act 2006. V have prepared for your approval the fsnancial statements of Gargrave Agricultural & Horticultural Society Limited for the year ended 31 December 2024 which comprise the stalement of income and retained earnings. statement of financial position and related notes from the companls accounting records and from information and explanations you have given us. As a practising member fimi of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http:Ilwww.icaew.com lenlmemberslregulations-standards-and-guidancel. This report is made solely to the board of directors of Gargrave Agricultural & Horticultural Society Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Gargrave Agricultural & Horticultural Society Limited and state those matters that we have agreed to state to the board of directors of Gargrave Agricultural & Horticultural Society Limited as a body. in this report in accordance wtth ICAEW Technical Release 07116 AAF. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than Gargrave Agricultural & Horticultural Society Limited and its board of directors as a body for our work or for this report. It is your duty to ensure that Gargrave Agricultural & Horticultural Society Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets. liabilities, financial position and loss of Gargrave Agricultural & Horticultural Society Limited. You consider that Gargrave Agricultural & Horticultural Society Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a VIeW of the financial statements of Gargrave Agricultural & Horticultural Society Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or infomation and explanations you have given to us and we do not. therefore, express any opinion on the statutory financial statements. H&MLld &Le1 H&MLtd Chartered Accountants 2310912025 Date The Four Columns Broughton Hall Business Park Skipton North Yorkshire BD23 3AE Page 3
E-Stgn10: 986676e1-456e4tKIO-9891-982154142d51 Gar rave A ricultural & Horticultural Societ Limited Com an limited b uarantee Statement of income and retalned earnin Year ended 31 December 2024 2024 2023 Note Turnover Cost of sales Administrative expenses 38.115 62,458 (41.699) (42,297) Operating (loss)Iprofit (3.584) 20,161 Other interest receivable and similar income {Loss)Iprofit before taxation 667 (2,917) 389 20,550 Tax on (loss)Iprofit (Loss)Iprofit for the financial year and total comprehensive income (2,917) 20,550 Retained eamings at the start of the year 73,687 53,137 Retained earnings at the end of the year 70,770 73,687 All the activities of the company are from continuing operations. The notes on pages 7 to 8 fomi part of these financial statements. Page 4
E-&gn ID: 986676e1-456e4bdO-9891-982154142d51 Ga rave A ricultural & Horticultural Socie Com limited b uarantee Limited an Statement of financial osltion 31 December 2024 2024 2023 Note Current assets Debtors Cash at bank and in hand 2,768 69,499 73,687 72,267 73,687 Creditors: amounts falling due within one year (1,497) Net current assets 70.770 73,687 Total assets less current liabilittes 70,770 73,687 Net assets 70,770 73,687 Capital and reserves Profit and loss account 70.770 73,687 Members funds 70,rKo 73,687 For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities: The members have not required the company to obtsin an audit of its financial statements for the year in question in accordance with section 476: The directors acknowledge their responsibilities for complwng with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordan with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. The notes on pages 7 to 8 form part of these financial statements. Page 5
E-sign ID". 986676e1-456e4bdO-9891-982154142d51 Gar rave A ricultural & Horticultural Socie Com limited b uarantee Limited an Statement of financial osition 31 December 2024 continued These financial ststements were approved by the board of directors and authorised for issue on 21 August 2025, and are signed on behalf of the board by. A Lawn Mr Alistair Lawn Director Company registration number.. 05877013 The notes on pages 7 to 8 fonn part of these financial statements. Page 6
E-slgn ID.. 986676e1456e4bd1>9891-982154142d51 Gar rave A ricultural & Horticultural Societ Limited Com an limited b uarantee Notes to the financial statemerrts Year ended 31 December 2024 General information The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is None-Go-Bye-Farm, Grassington Road, Stirton, Skipton, BD23 3LB. Statement of compliance These financial statements have been prepared in compliance viith the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling. which is the functional currency of the entity. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods)- the amount of revenue Can be measured reliably. it is probable that the associated economic benefrts will flow to the entity. and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Taxatlon Deferred taxation is provided on the liabilty method to take account of timing differences beeen the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. in particular accelerated capital allowances and revaluation gains on investment properties. Al deferred tax is chargedl(credited) to the Statement of Income and Retained Earnings. Financial instruments The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors, loans. Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest. and subsequently at amortised cost using the effective interest method. Directors, loans (being repayable on demand}, trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impaimient Ioss 15 recognised in the Statement of Income and Retained Earnings. Page 7
Gar rave A ricultural & Horticultural Socie Com an limited b uarantee Limited Notes to the financial statements continued Year ended 31 December 2024 Limited by guarantee The company is limited to the guarantees of its members. Employee numbers The average number of persons employed by the company during the year amounted to 3 (2023: 3). Debtors 2024 2023 Trade debtors 2,768 Creditors: amounts falling due within one year 2024 2023 Trade creditors 1.497 Page 8
E-sign ID.. 986678e1456e4bdO-9891-982154142d51 Gar rave A ricultural & Horticultural Socie Com limited b uarantee Limited an Detailed income statement Year ended 31 December 2024 2024 2023 Turnover Vice presidents subscriptions Lunch tickets Gate money Entry Fees Trade stands Donations Sponsors March dance Sheepdog trial Legacy received 5.307 120 18,578 3,801 5,038 7,865 19,800 4,132 5,798 35 3,106 857 865 20,000 3.557 774 38,115 62,458 Gross profrt 38,115 62,458 Overheads AdmFnistrative expenses Prize money Hire of tents Luncheons Printing Postage & stationery Sundries Hire of portaloo Hire of skip Secretarie5 honorarium Badges & rosettes Advertising Displays Gatemen Public address & announcer Insurance Water Judges expenses Health & safety Village hall Show jumping expenses Shire horse society Shetland pony society Telephone Charitable donations 6,080 14,570 5,845 3,037 516 95 2.040 200 1,250 1,584 173 141 930 1,350 1,345 72 90 900 264 756 40 6.427 14,259 6,585 2,565 900 1,029 1,908 200 1,250 1,324 145 490 775 1,350 1,277 70 50 336 756 40 65 96 400 21 400 41,699 42,297 Operating {loss)Iprofrt {3,584) 20,161
E-sign ID.. 986676e1-456e4bdO-9891-982154142d51 Gar rave A ricultural & Horticultural Societ Limited Com an limited b uarantee Detailed income statement continued Year ended 31 December 2024 2024 2023 Other interest receivable and similar income 667 389 (Loss)Iprofit before taxation (2,917) 20,550