2022-10-31-accounts - Melplash Agricultural Society Limited

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Trustees			Mr J R B Bowditch	Mr J R B Bowditch
			Dr W BBowditch		(Appointed	24 January 2022)
			Mr R G Bugler		(Appointed	24 January 2022)
			Mr W R Frost
			Mr PJ Hardwill
			Mr RJ King
			Mr D R Newman
			Mr C W R Palmer
			Mr G Rendell
			Mrs J ESage
			Mr G H Streatfeild
			Mr J Vickery
			Mr SWakely		(Appointed	24 January 2022)
			Mr N LJones
Secretary			Mrs LJ Hart
Charity number			1130201
Company	number		06616384
Registered		office	23 South Street
			Bridport
			Dorset
			DT6 3NT
Independent		examiner	Matthew Haines	FCA
			CB Reid Limited
			Wadebridge House
			16Wadebridge	Square
			Poundbury
			Dorchester
			Dorset
			DT1 3AQ

			Page
Trustees' report			1-4
Independent examiner's		report
Statement offinancial	activities
Balance sheet
Notes to the financial	statements		8-19

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
	Notes	2022 f	2022	2022	2021	2021f	2021
Income from:
Grants, donations,
sponsorship and
subscriptions		58,770	52,584	111,354	58,620	51,242	109,862
Charitable activities		242,998		242,998	199		199
Investments		706		706	2,091		2,091
Other income		7,139		7,139	21,271		21,271
Total income		309,613	52,584	362,197	82,181	51,242	133,423
Ex enditure on:
Charitable activities	6	312,753	21,390	334,143	82,734	9,239	91,973
Other expenditure	10	760	17,500	18,260	390	30,000	30,390
Total expenditure		313,513	38,890	352,403	83,124	39,239	122,363
Net (outgoing)/incoming
resources before transfers		(3,900)	13,694	9,794	(943)	12,003	11,060
Gross transfers between
funds		(750)	750		(7,500)	7,500
Net movement in funds		(4,650)	14,444	9,794	(8,443)	19,503	11,060
Fund balances at 1 November
2021		280,686	39,947	320,633	289,129	20,444	309,573
Fund balances at 31October
2022		276,036	54,391	330,427	280,686	39,947	320,633

				2022		2021
			Notes			f
Fixed assets
Tangible assets					67,770		69,192
Current assets
Debtors			12	1,836		1,582
Cash at bank and	in	hand		276,519		264,184
				278,355		265,766
Creditors: amounts		falling due within
one year			13	(15,698)		(14,325)
Net current assets					262,657		251,441
Total assets less	current liabilities				330,427		320,633
Income funds
Restricted funds			16		54,391		39,947
Unrestricted funds					276,036		280,686
					330,427		320,633

Grants, don	ations	, spon	sorship and su	bscriptions
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022f	2022	2022f	2021	2021f	2021
Appeals, donations		and
sponsorship			35,280	52,584	87,864	23,782	51,242	75,024
Subscriptions			23,490		23,490	17,325		17,325
Exceptional	grant	funding				17,513		17,513
			58,770	52,584	111,354	58,620	51,242	109,862

			2022f	2021 K
Me!plash	show	stand fees	54,796	(208)
Melplash	show	entries	161,712	407
Melplash	show	catering	21,949
Melplash	show	advertising	4,541
			242,998	199

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022 F	2022	2022	2021	2021	2021f
Interest	receivable	706		706	2,091		2,091

		Unrestricted	Restricted	Total	Unrestricted	Restricted		Total
		funds	funds		funds	funds	.
		2022	2022	2022f	2021 F	2021f		2021
Other	income	7,139		7,139	21,271			21,271
		7,139		7,139	21,271			21,271

		Unrestricted	Restricted	Unrestricted	Restricted
		funds	funds	funds	funds
		2022	2022	2021	2021
		f
Staff costs		45,379		37,099
Depreciation and impairment		1,422		1,692
Staff training				130
Rent		9,206		6,750
Light, heat and power		594		176
Insurance		3,044		3,099
Repairs and maintenance		6,603		6,911
Telephone and fax		1,835		2,521
Printing, postage and	stationery	5,965		2,483
Show day costs		227,718		17,812
Discover farming expenses			21,390		9,239
Advertising and promotion		4,685		2,085
Members event costs		4,095
Accountancy		793		793
Independent examination		300		300
Legal and professional	fees			456
Bank charges and interest		1,114		427
		312,753	21,390	82,734	9,239
Analysis by fund
unrestricted funds		312,753		82,734
Restricted funds		21,390		9,239
		334,143		91,973

		Unrestricted	Restricted	Unrestricted	Restricted
		funds	funds	funds	funds
		2022	2022	2021	2021
				f
Show day costs
Road costs and signs		2,366
Waste disposal		1,293		306
Office refresments		35		3
Affiliation fees		486		355
Sundry expenses		102		55
Society catering		12,922		2,398
Show ground maintenance		14,513		1,434
Hedging and ploughing		4,258		3,576
Judges bar and expenses		3,588		276
Toilets		13,170
Grand stand		1,980		852
Show field and trade stand electrics		7,036		(246)
PA and radios		8,250
Attractions		13,255
Tentage		39,145		2,592
First aid cover		2,040
Printing and copying		8,193		3,421
Schedules, catalogues	and show guides	5,783
Prizes		12,444		2,401
Rosettes and badges		2,993
Trophies and engraving		1,163		389
Furniture hire		6,212
Equipment hire		16,919
Carpark and gate stewarding		24,033
Commission paid		5,986
Horse expenditure		2,622
Highways agency		2,124
Commentator		300
Marketing		12,937
Casual wages		1,570
		227,718		17,812

Fees payable to charity's	2022	2021
Non-audit services
Independent examination	300	300
Other	780	780
Total non-audit fees	1,080	1,080

The average	monthly number ofemployees during th	e year was:
		2022	2021
		Number	Number
Employment	costs	2022f	2021f
Wages and salaries		44,466	36,569
Other pension	costs	913	530
		45,379	37,099

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		.funds	funds
			f
	2022	2022	2022	2021	2021	2021
Grants payable-
institutions	760		760	390		390
Grants payable-
individuals		17,500	17,500		30,000	30,000
	760	17,500	18,260	390	30,000	30,390

11	Tangible fixed	assets
				Freehold land	Fixtures,	Total
				and buildings	fittings and
					equipmentf
	Cost
	At 1 November	2021		95,859	24,871	120,730
	At 31 October	2022		95,859	24,871	120,730
	Depreciation	and impairment
	At 1 November	2021		30,507	21,031	51,538
	Depreciation charged		in the year	846	576	1,422
	At 31 October	2022		31,353	21,607	52,960
	Carrying amount
	At 31 October	2022		64,506	3,264	67,770
	At 31 October	2021		65,352	3,840	69,192
12	Debtors
	Amounts falling due		within one year:		2022f	2021f
	Prepayments	and accrued income			1,836	1,582

13	Creditors: amounts	Creditors: amounts	falling	falling	due within one year
							Notes	2022	2021f
	Other taxation and social security							449
	Deferred	income					14		13,245
	Accruals							15,249	1,080
								15,698	14,325
14	Deferred income
								2022	2021
									f.
	Other deferred income								13,245
	Deferred	income is included			in the financial statements	as follows:
								2022 E	2021f
	Deferred	income is included			within:
	Current	liabilities							13,245
	Movements in the year:
	Deferred	income at	1 November 2021					13,245	14,068
	Released from previous			periods				(13,245)	(14,068)
	Resources deferred		in the year						13,245
	Deferred	income at 31 October 2022							13,245
								2022f	2021
	Deferred	income is made		up	as follows:
	Trade stand deposits		for	future shows					12,525
	Catering	deposit for	future shows						720
									13,245

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Analysis of net assets	between funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022f	2022 F	2022	2021	2021 E	2021 f
Fund balances at 31
October 2022 are
represented by:
Tangible assets	67,770		67,770	69,192		69,192
Current assets/(liabilities)	208,266	54,391	262,657	211,494	39,947	251,441
	276,036	54,391	330,427	280,686	39,947	320,633

	Land and Buildings	Land and Buildings
	2022	2021
Within one year	4,500	4,500
Between two and five years	18,000	18,000
In over five years	4,452,750	4,457,250
	4,475,250	4,479,750
	Office equipment
	2022	2021
	f
Within one year	1,314	1,314
Between two and five years		1,314
	1,314	2,628