2021-10-31-accounts

		~Pa e
Reference and Administrative Details
Trustees' Report		3to6
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Notes to the Financial Statements		10to 22

Charity	name	name				Melplash Agricultural	Melplash Agricultural	Society Limited
ChaAty	registration			number		1130201
Company		registration			number	06616384
Registered		Office				23 South Street
						Bddport
						Dorset
						DT6 3NT
Trustees	and		Directors			M Beresford
						J R B Bowditch
						CW W Dupont
						W R Frost
						PJ Hardwill
						N LJones
						RJ King
						D R Newman
						C W RPalmer
						G Rendell
						JSage
						G H Streaffeild
						JVickery
Secretary						LJ Hart
Independent			Examiner			Matthew Haines	FCA
						CB Reid
						16Wadebridge	Square
						Poundbury
						Dorchester
						DT1 3AQ

			Unres-	Res-	Total	Unres-	Res-	Total
			trlcted	trlcted	2021	trlcted	trlcted	2020
		Notes		F	6	E	6	E
Income:
Grants, donations,	sponsorship
and subscriptions		2	58,620	51,242	109,862	27,836	23,891	51,727
Investment Income		3	2,091		2,091	3,977		3,977
Charitable activities		4	199		199	5,330		5,330
Other income		5	21,271		21,271	12,436		12,436
Total Income			82,181	51,242	133,423	49,579	23,891	73,470
Expenditure: Charitable activities		6	82 734	9,239	91,973	89,566	6,663	96,229
Other expenditure		8	390	30,000	30,390		30,500	30,500
Total expenditure			83,124	39,239	122,363	89,566	37,163	126,729
Net (expenditure)/income
before transfers			(943)	12,003	11,060	(39,987)	(13,272)	(53,259)
Transfers between	funds		(7,500)	7,500		(5,500)	5,500
Other gains/(losses)
Net (expenditure)/Income			(8,443)	19,503	11,060	(45,487)	(7,772)	(53,259)
Reconciliation offunds
Total funds brought	forward		289,129	20,444	309,573	334,616	28,216	362,832
Total funds carried	forward		280,686	39,947	320,633	289,129	20,444	309,573

2	Grants,	donations,	donations,	sponsorship	sponsorship	and	subscrlptions	subscrlptions
							Unres-	Res-		Unres-	Res-
							tricted	trlcted	2021	trlcted	trlcted	2020
							funds	fundsf	Total f	funds f	funds f	Totalf
	Appeals,	donations		and
	sponsorship						23,782	51,242	75,024	13,469	23,891	37,360
	Subscriptlons						17,325		17,325	14,367	-	14,367
	Grants:
	Exceptional		government		funding		17,513		17,513
							58,620	51,242	109,862	27,836	23,891	51,727

				Unres-	Res-		Unres-	Res-
				tricted	tricted	2021	tricted	tricted	2020
				fundsf	fundsf	Total	funds f	funds	Total
Rental income							1,753	-	1,753
Interest on		cash deposits		2,091		2,091	2,224	-	2,224
				2,091		2,091	3,977		3,977
ncome from charitable			activities
				Unres-	Res-		Unres-	Res-
				tricted	trlcted	2021	trlcted	trlcted	2020
				funds	funds	Total	funds	funds	Total
				f	f	f	f	f	f
Melplash		show
Stand fees				(208)		(208)
Entries				407		407
Members	events income						5,330	-	5,330
						199	5,330	-	5,330

Other	inconing resource	s
		Unres-	Res-		Unres-	Res-
		tricted	tricted	2021	tricted	trlcted	2020
		funds	funds	Total	funds	funds	Total
			R		R	R	K
Other	income	21,271	-	21,271	12,436		12,436
		21,271		21,271	12,436		12,436

Charitable Activities
			Unres-	Res-			Res-
			tricted	tricted	2021	rictedd	tricted	2020
		Note	funds	funds	Total	funds	funds	Total
			R	K	R	R	K	R
Wages and salaries			37,099		37,099	28,206		28,206
Staff training			130		130
Rent			6,750		6,750	6,142		6,142
Light, heat and power			176		176	426		426
Insurance			3,099		3,099	2,158		2,158
Repairs and maintenance			6,911		6,911	6,059		6,059
Telephone and fax			2,521		2,521	1,811		1,811
Printing, postage and
stationery			2,483		2,483	2,256		2,256
Show day costs		7	17,812		17,812	30,203		30,203
Dlscoverfarming expenses				9,239	9,239		6,007	6,007
Advertising and promotion			2,085		2,085	3,280		3,280
Members events costs						4,984		4,984
Accountancy			793		793	1,493		1,493
Independent examination			300		300	300		300
Legal and professional	fees		456		456
Bank charges and interest			427		427	448		448
Depreciation			1,692		1,692	1,800	656	2,456
			82,734	9,239	91,973	89,566	6,663	96,229

7	Show Day Costs	Unrest-
			Res-		Unres-	Res-
		rictedd	tricted	2021	trlcted	tricted	2020
		fundsf	funrls	Total	funds p	funds	Totalf
	Waste disposal	306		306	686		686
	Office refreshments	3		3	7		7
	Affiliation fees	355		355	735		735
	Sundryexpenses	55		55
	Gifts				165		165
	Society catering	2,398		2,398
	Show ground maintenance	1,434		1,434	2,151		2,151
	Hedging and ploughing	3,576		3,576	22		22
	Judges bar and expenses	276		276	129		129
	Grand stand	852		852	330		330
	Show field and trade stand
	electrics	(246)		(246)	154		154
	Attractions				50		50
	Tentage	2,592		2,592	19,573		19,573
	Printing and copying	3,421		3,421	3,380		3,380
	Prizes	2,401		2,401	816		816
	Trophies and engraving	389		389	529		529
	Furniture hire				1,476		1,476
		17,812		17,812	30,203		30,203

Other r	esource	s	expended	Unrest-
					Res-		Unres-	Res-
				rictedd	tricted	2021	tricted	tricted	2020
				funds	funds	Total	funds	funds	Total
				F	8	8	8	8	8
Grants	payable	-	institutions	390		390
Grants	payable	-	individuals		30,000	30,000		30,500	30,500
				390	30,000	30,390	-	30,500	30,500

					2021	2020
					8	8
Depreciation		oftangible	fixed assets		1,692	2,456
Accounts	remuneration		- independent	examination	300	300
			- other		780	1,480

12	Tangible fixed assets	Tangible fixed assets
			Freehold
			interest in	Fixtures,
			land and	fittings and
			buildings	equipment	Total
			6		f:
	Cost
	As at 1 November	2020	95,859	23,654	119,513
	Additions			1,217	1,217
	As at 31 October 2021		95,859	24,871	120,730
	Depreciation
	As at 1 November	2020	29,494	20,353	49,847
	Charge for the year		1,013	679	1,692
	As at 31 October 2021		30,507	21,032	51,539
	Net book value
	As at 31 October 2021		65,352	3,839	69,192
	As at 31 October 2020		66,365	3,301	69,666

13	Debtors
					2021	2020
					f
	Prepayments	and	accrued	income	1,582	2,639
					1,582	2,639

Creditors: Amou	nts f	alling due within one year
				2021	2020
				f	f
Accruals and deferred		income		14,325	16,621
				14,325	16,621
Creditors: amounts falling due within one year includes			deferred income:
				2021	2020
				f	f
As at 1 November	2020			14,068
Amount released	to income			(14,068)	(833)
Amount deferred	in the	year		13,245	14,068
As at 31 October	2021			13,245	14,068
Deferred income	is made up as follows:
				2021	2020
				f	f
Trade stand deposits for future shows				12,525	13,348
Catering deposits	for future shows			720	720
As at 31 October	2021			13,245	14,068

Operating leases which expire:
	Land and	Buildings
	2021	2020
Within one year	4,500	4,691
Between one and five years	18,000	18,000
More than five years	4,457,250	4,461,750

	Office	equipment
	2021	2020
Within one year		2,064
Between one and five years

17	Analysis of	funds
			At 1				At 31
			November	Incoming	Resources		October
			2020	resources	expended	Transfers	2021
					6	F.	6
	Restricted	Funds
	Discover Farming		5,379	20,112	(9,239)		16,252
	Bursaries		15,065	31,130	(30,000)	7,500	23,695
			20,444	51,242	(39,239)	7,500	39,947
	Unrestricted	Funds
	General		289,129	82,181	(83,124)	(7,500)	280,686
			309,573	133,423	(122,363)		320,633
			At 1				At 31
			November	Incoming	Resources		October
			2019 f	I'esour'ces	expended	Transfers	2020f
	Restricted Funds
	Discover Farming		5,192	6,850	(6,663)		5,379
	Bursaries		23,024	17,041	(30,500)	5,500	15,065
			28,216	23,891	(37,163)	5,500	20,444
	Unrestricted	Funds
	General		334,616	49,579	(89,566)	(5,500)	289,129
			362,832	73,470	(126,729)		309,573

Net assets by fund					Unrest-
		Unres-	Res-			Res-
		tricted	tricted	2021	rictedd	tricted	2020
		funds	funds 8	Total 8	funds F	fundsf	Total
Tangible assets		69,192		69,192	69,666		69,666
Current assets		225,819	39,947	265,766	236,084	20,444	256,528
Creditors: Amounts	falling
due within one year		(14,325)		(14,325)	(16,621)		(16,621)
Net assets		280,686	39,947	320,633	289,129	20,444	309,573

Categorlsatlon	Categorlsatlon	of	financial	Instruments					2020	2019
									F	F
Financial assets			that are	debt instruments		measured	at amortlsed	cost	264,184	253,889
									264,184	253,889
Financial	liabilities		measured	at amortised	cost				1,080	2,553
									1,080	2,553