2023-10-31-accounts - Melplash Agricultural Society Limited

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			Page
Reference and administrative	details ofthe Company,	Its Trustees and advisers
Trustees' report			2-5
Independent examiner's report			6-7
Statement of financial activities
Balance sheet			9-10
Notes to the financial statements			11 - 28

REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	DETAILS OF THE COMPANY, ITSTRUSTEES AND ADVISERS	DETAILS OF THE COMPANY, ITSTRUSTEES AND ADVISERS
			FOR THE	YEAR ENDED 31 OCTOBER 2023
Trustees			Mr J R B Bowditch
			Dr W B Bowditch
			Mr R G Bugler
			Mr W R Frost
			Mr P J Hardwill
			Mr N LJones
			Mr R J 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
Company	registered
number			06616384
Charity registered
number			1130201
Registered		office	23 South Street
			8ridport
			Dorset
			DT6 3NT
Company	secretary		Mrs LJ Hart
Independent		examiner	Matthew Haines		FCA
			CB Reid Limited
			Wadebridge House
			16Wadebridge		Square
			Poundbury
			Dorchester
			Dorset
			DT1 3AQ

==> picture [483 x 91] intentionally omitted <==

				Restricted	Unrestricted	Total	Total
				funds	funds	funds	funds
			Note	2023 f	2023 6	2023 E	2022 f.'
Income from:
Grants, donations,	sponsorship	and
subscriptions				59,032	74,371	133,403	111,354
Charitable activities					265,582	265,582	242,998
Investments					4,678	4,678	706
Other income					4,459	4,459	7,139
Total income				59,032	349,090	408,122	362,197
Expenditure on:
Other expenditure				36,000	1,500	37,500	f8,260
Charitable activies				17,911	327,992	345,903	334,143
Total expenditure				53,911	329,492	383,403	352,403
Net income				5,121	19,598	24,719	9,794
Transfers between	funds		16	225	(225)
Net movement In funds				5,346	19,373	24,719	9,794
Reconciliation offunds:
Total funds brought	forward			54,391	276,036	330,427	320,633
Net movement in funds				5,346	19,373	24,719	9,794
Total funds carried	forward			59,737	295,409	355,146	330,427

==> picture [476 x 377] intentionally omitted <==

				Restricted	Unrestricted	Total
				funds	funds	funds
				2023	2023	2023
				6	F	6
Appeals,	donations	and	sponsorship	59,032	42,538	101,570
Subscriptions					31,833	31,833
				59,032	74,371	133,403
				Restricted	Unrestricted	Total
				funds	funds	funds
				2022 f	2022 f	2022f
Appeals,	donations	and	sponsorship	52,584	35,280	87,864
Subscriptions					23,490	23,490
				52,584	58,770	111,354

			Unrestricted	Total
			funds	funds
			2023	2023
			6	6
Melplash	stand fees		62,107	62,107
Show day	income		170,760	170,760
Food and	beverage	income	28,295	28,295
Show advertising			4,420	4,420
			265,582	265,582

			Unrestricted	Total
			funds	funds
			2022f	2022 6
Melplash	stand fees		54,796	54,796
Show day	income		161,712	161,712
Food and	beverage	income	21,949	21,949
Show advertising			4,541	4,541
			242,998	242,998

			Unrestricted	Total
			funds	funds
			2023	2023
			6
	Interest receivable		4,678	4,678
			Unrestricted	Total
			funds	funds
			2022 6	2022f
	Interest receivable		706	706
6.	Other incoming	resources
			Unrestricted	Total
			funds	funds
			2023	2023
			6	6
	Other income		4,459	4,459

		Unrestricted	Total
		funds	funds
		2022	2022
Other	income	7,139	7,139

				Unrestricted	Restricted	Total
				funds	funds	funds
				2023f	2023 F	2023 F
Grants	payable	-	individuals		36,000	36,000
Grants	payable	-	institutions	1,500		1,500
				1,500	36,000	37,500
				Unrestricted	Restricted	Total
				funds	funds	funds
				2022f	2022	2022
Grants	payable	-	individuals		17,500	17,500
Grants	payable	-	institutions	760		760
				760	17,500	18,260

		Restricted	Unrestricted	Total
		funds	funds	funds
		2023	2023	2023
		8
Staff costs			37,810	37,810
Depreciation and impairment			1,195	1,195
Staff training			438	438
Rent			10,250	10,250
Light, heat and power			664	664
Insurance			3,363	3,363
Repairs and maintenance			7,813	7,813
Telephone and fax			1,882	1,882
Printing, postage and	stationery		7,096	7,096
Show day costs			234,424	234,424
Discover farming expenses		17,911		17,911
Advertising and promotion			7,854	7,854
Members event costs			11,881	11,881
Accountancy			780	780
Independent examination			300	300
Legal and professional	fees		48	48
Bank charges and interest			2,194	2,194
		17,911	327,992	345,903

	Restrfcted	Unrestricted	Total
	funds	funds	funds
	2022	2022f	2022f
Staff costs		45,379	45,379
Depreciation and impairment		1,422	1,422
Rent		9,206	9,206
Light, heat and power		594	594
Insurance		3,044	3,044
Repairs and maintenance		6,603	6,603
Telephone and fax		1,835	1,835
Printing, postage and stationery		5,965	5,965
Show day costs		227,718	227,718
Discover farming expenses	21,390		21,390
Advertising and promotion		4,685	4,685
Members event costs		4,095	4,095
Accountancy		793	793
Independent examination		300	300
Bank charges and interest		1,114	1,114
	21,390	312,753	334,143

		Unrestricted	Total
		funds	funds
		2023	2023
			6
Road costs and signs		2,040	2,040
Waste disposal		1,490	1,490
Office refreshments		81	81
Affiliation fees		944	944
Sundry expenses		27	27
Society catering		17,899	17,899
Show ground maintenance		11,544	11,544
Hedging and ploughing		3,337	3,337
Judges bar and expenses		4,542	4,542
Toilets		13,572	13,572
Grand stand		2,040	2,040
Show field and trade stand electrics		7,988	7,988
PA and radios		8,580	8,580
Attractions		10,860	10,860
Tentage		40,975	40,975
First aid cover		2,732	2,732
Printing and copying		9,743	9,743
Schedules, catalogues	and show guides	5,589	5,589
Prizes		14,030	14,030
Rosettes and badges		3,546	3,546
Trophies and engraving		1,235	1,235
Furniture hire		7,001	7,001
Equipment hire		13,993	13,993
Carpark and gate stewarding		25,430	25,430
Commission paid		7,033	7,033
Commentator		407	407
Marketing		14,951	14,951
Casual wages		2,815	2,815
		234,424	234,424

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

			2023	2022
				6
Wages and	salaries		37,006	44,466
Contribution	to defined contribution	pension schemes	804	913
			37,810	45,379

2023	2022
No.	No.

13.	Tangible fixed	assets
			Freehold	Fixtures,
			land and	fittings and
			buildings f	equipment f	Total F
	Cost or valuation
	At 1 November	2022	95,859	24,871	120,730
	At 31 October	2023	95,859	24,871	120,730
	Depreciation
	At 1 November	2022	31,353	21,807	52,960
	Charge for the	year	705	490	1,195
	At 31 October	2023	32,058	22,097	54,155
	Net book value
	At 31 October	2023	63,801	2,774	86,575
	At 31October	2022	64,506	3,264	67,770
14.	Debtors
				2023 8	2022f
	Due within one year
	Prepayments	and accrued income		5,129	1,836
				5,129	1,636

			2023 f	2022 f
Other taxation		and social security		449
Pension	fund	loan payable	144
Accruals			1,457	15,249
			1,601	15,698

Statement	offunds -curr	ent year
		Balance at 1				Balance at
		November			Transfers	31 October
		2022	Income 6	Expenditure f	in/out f	2023f
Unrestricted	funds
General		276,036	349,090	(329,492)	(225)	295,409
Restricted	funds
Discover farming		20,491	26,817	(17,911)		29,397
Scholarships		33,900	32,215	(36,000)	225	30,340
		54,391	59,032	(53,911)	225	59,737
Total offunds		330,427	408,122	(383,403)		355,146

Statement of	funds	(continued)
Statement of	funds	-prior year
			Balance at				Balance at
			1 November			Transfers	31October
			2021f	Income f	Expenditure f	inloutf	2022f
Unrestricted	funds
General			280,686	309,613	(313,513)	(750)	276,036
Restricted funds
Discover Farming			16,252	25,629	(21,390)		20,491
Scholarships			23,695	26,955	(17,500)	750	33,900
			39,947	52,584	(38,890)	750	54,391
Total of funds			320,633	362,197	(352,403)		330,427

Analysis	of n	et asse	ts	between funds -curre	nt year
					Restricted	Unrestricted	Total
					funds	funds	funds
					2023	2023	2023
					E	E	E
Tangible	fixed	assets				66,575	66,575
Current	assets				59,737	230,435	290,172
Creditors	due	within	one	year		(1,601)	(1,601)
Total					59,737	295,409	355,146

Analysis	of n	et asse	ts	between funds -prior	year
					Restricted	Unrestricted	Total
					funds	funds	funds
					2022f	2022 E	2022f
Tangible	fixed	assets				67,770	67,770
Current	assets				54,391	223,964	278,355
Creditors	due	within	one	year		(15,698)	(15,698)
					54,391	276,036	330,427

cancellable	operating leases as follows:	paymen	uner non-
		2023f	2022
Land and	buildings
Not later than 1 year		4,500	4,500
Later than	1 year and not later than 5 years	18,000	18,000
Later than	5 years	4,448,250	4,452,750
Office equipment
Not later than 1 year		2,067	1,314
Later than	1 year and not later than 5 years	7,233
Later than	5 years
		4,480,050	4,476,564