R8gistOf8d number- 06616384 Charlty number: 1130201 MELPLASH AGRICULTURAL SOCIETY LIMITED {A ¢haritabl8 company limlted by guarantse) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2026
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charitablo company limlted by guarantsel CONTENTS Page Referonco and administrative detalls of the Company* Its Tru$tee5 and advisers Trusteès, rèport Indepondont gxaminerfs report Statèment of financial activities Balance sheèt 9-10 Notas to th8 financlal statements
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charltablg Company Ilmltod by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2025 Tru$tees Mr J R B Bowdilch Dr W B Bowdilch Mr R G Bugler Mrw R Frost Mr P J Hardwll Mr N L Jones MrRJKing Mr C W R Palmer Mr G Rendell Mrs J E Sage Mr G H Streatfeild Mr J Vickery Mr S Wakely Mrs H Walbridge Mr J B Bowdilch (Appointed 27 January 20251 Company registerod number 06616384 Charity registerad number 1130201 Reglstered office 23 South Street Bridport Dorset DT6 3NT Company secrètary MrsLJHart Indgpondent examiner Matthew Haines FCA CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT13AQ Page 1
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitabl? company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 The Trustees {who are also Directors for the purposes of Company Lawl have pleasure In presenting their annual r@port 8nd the unaudited financial slalemenls foi the year ended 31 October 2025 The provisions of the Slalemènl of Recommended Practi "Accounting and Reporting by Charities. ISORP FRS 102 - implemented 1 January 20191 and the special provisions relating to small companiès within Part 15 01 the Compani8s Act 2L)0$ have been adopted in preparlng the annual report and financial statements of the Charity. Public benefit The trustees report that the charitable activities described in Objectives and Aclivilies" and 'Achievements and performance paragraphs are for the public benefit. The Iru51ees also confirm they have complied with section 4 of the Charities Act 2006 to have due regard to the publie benefit guidance published by the Charity Commission. Objo¢tlves and activitie5 Thè charity's objects, and principal aclivily. aro to improve the standards of agriculture in Wesl Dorset through the promotion of agricultural shows, ploughing matches and olhor agriculture related competitions, to educate the younger generation about the importance of agriculture to the local economy and lo the environment and lo enthuse and inspire them lo study agriculturally related subjects and lo 18ke up careers in agriculture and rural cratts. We strive lo raise awareness of the provenance of food and of the economic and environmental benefits of sUPPOrting locally produced food. In setting our objectives and planning our activities, the trustees have complied with the duly in section 17151 of the Charities Act 2011 to give careful consideration lo the Charity Commission's general guidance on public benefit. The aclivilies of the charity will beriefit the local community by educating them in the importancè of agriculture. The charity is conscious of ils responsibility to demonslrale sound environmental management in all ils a¢tivilies. In partiCLJlar il continues to look foT ways lo improve the management of waste and to limit the use of disposable plastics. The trustees hav8 P8id due regard lo guidance issued by the Charity Commission in (leciding what aclivilies the charity should undertake. Achievemonts and pgrformance Financial review Tho Society delivered a strong year financially in 2025, w¢th the August Show once again al the heart of our charitable aclivilies. With a dry Show Day, which encouraged excellent attendan¢e and engagement, overall income rose lo £452,724 12024 £388,357) This ref¢1S both the enduring popularity of the Show and th continued commitment of our visilors, members. exhibitors. sponsors and volunteers. Costs associated with organising the Show and OUT widgr programme of activities lotslled £431.999 12024 £418,835). Although operational costs rose in several areas due lo wider inflationary pwessures, effècllve financial managtsmenl ensured the Society achieved 8 nel Surplus of £20,725 for the year. This represents a significant Improvement from the deficit of £3Q,478 recorded in 2024 and provides a strong basis for furthar investment in our charitable aclivilies. The Society continued to make meaningful progress through its expanding education and scholarship programmes. During the year, scholarships tolalling £32,500 12024 £33,8421 were awarded, 8UPPOrting 18 students undertaking studies related to agriculture, including four travel bursaries lo New Zealand. In addition, grants of £91912024 £50DI were made lo local organisations whose activities support the Society's charitable Dbjeclives. These initiatives underline our ongoing commilmenl lo promoting knowledge of agriculture and encouraging the next generation towards agriculture. Page 2
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charftable company Ilmltod by guarantee> TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Reserves policy It remains the policy of the Society lo hold sufficient reserves lo cover the costs of delivering a full show year, including contingency provision for unforeseen events. and lo support the replacement and ren81 of essentlal show and Offi equipment. At the balance sheet dale, the Society eontlnues to be in a sound financial position with cash al bank in excess of £260,000 {2024 - £250.0001 This level of Teserves en8ures the long-lerm sustainability of the Society, enables continued inv8Stmenl in thè Showground and other infraslruclure, and secures the future deliv8ry of th& Society's charitable objectives. In our restricted fund for seholarships, we retain a balanco for any Urgent cpportunilies or unfoTeseen circumstances. Plans for the tulure The Trustee Directors are athys looking for ways in which the Society can increase the benefit il brÈngs to the public and to our local commijnity. The Society will continue lo meet its aims of improvemgnl of the standard of agriculture in West Dorsel Ihrou9h the promotion of our agricultural show. our ploughing match and our agricultural competitions. We continu8 lo b& involved in the education of the young8r generation about the importance of agriculture lo the local economy and lo the environm8nl. We continue to enthuse and inspire young people to study agricultural related subjects and lo take up careers in agriculture, the counlryslde and rural crafts. The SocEty will further It's focus using th8 show and the classroom al Washingpool Farm. We will use our scholarship scheme to assist with the education of young people on tho importance of farming and food production, the environmonl, and the links with nutrition and hèalth. The charity will continuè lo engage with our local schools and colleges in order to encourage careers in agriculture and rural crafts. The Society is looking at improvements lo the Infrastructure of the Showground in 2026 to maintain the slce from a visual and a safely per5peclive. Discover Farming This year the Society has continued with its educational acllvilles. Our funds have been used to meet our objectives of providing education and support about agricLtllure for children in Wesl Dorsel. This support and education has been provided on Show Day in our marque&, in our classroom for primary schools, in our careers wo¥k with secondary schools and local colleges. This year we have had over 20 primary schools allènd our classroom with ov6r 322 children learning about agriculture. food and the environment on th& fami al Washingpool. Since the beginning of the Discover Farming Classroom in 2017 Ih8r& have been 93 School visits with over 2226 children visiting the classroDm. Through our sGholarship scheme we have provided supt>ort to local students for their studies in the UK in order lo improve careèrs and the understanding of a9ri¢ullure. Our bursary scheme will support those students that wish lo study abroad. We sponsor a writing competition about agriculture and the environment. we are also active in supporting Open Fami Sunday. The Society will continue lo develop il's edu¢alional programme for the next financial ye8r. Risk man8g8menl The Diroclors have nsidered the risks lo which the charity is oxposed. They have reviewed those risks and have established systems and procedures to manage Iham appropriately. We have developed guidelines and policies in line with Gharity Commission guidance covering Safeguarding, Financial Governance, Employme as well as Equality and Diverstty. Page 3
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitable company limltgd by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 Structure. governan and managoment Melplash Agricultural Society Limited is a registerèd charty, registered number 1130201 and a company limited by guaranloe, registered number 06618384, registered address., 23 South Slreel, Bridport. Dorset, DT6 3NT The governing document is the memorandum and articles of association dated 11 June 2008 and amended 30 ApTiI 2009. The trustees, who are also the directors for the purpose of company law. and who seNed during the year and up to the dale of signature of the financial slalem8nls were.. r J R B Bowdilch Dr W B Bowdilch Mr R G Bugler (Treasurer) Mr W R Frost Mr P J Hardwill Mr N L Jones MrRJKing Mr C W R Palmer Mr G Rendo11 Mrg J E Sage Mr G H Slrealfeild Mr J Vickery Mr S Wakely Ichairmanl Mrs H Walbridge Mr J B Bowdilch (appointed 27 January 20251 Ivice Chairman} At éach annual general meeting. the number nearest to one quartei of the existing Trustee Directors musl retire, being those whD have be6n longest in office since their last appoinlmenl. New Trustee Directors shall be appointed tollowing the approval of th& other existing Trustee Directors, and there Shall always be not less than ono bul not more than sixteen Trustee Directors, unless alherwise determined by ordinary resolution. None of the Trusl8es has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of liquidation of the company. The charity shall have thro9 execvlive roles undertaken by Trustee Directors. Chairman. Vice Chairman and Treasurer. Nominations for these positions musl be made to the Secretary al least 21 days prior lo the annual general meeting, where they shall then be voted upon by the other members. Subject to an OTdinary resolution to the conliary, Ollicers may serve in the role in question for no more than two consecutive y&ars. Page 4
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charltable companylsmlted by guarantee> TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 Slalement of trusteès, responsibilities The trustees Iwho are also directors of Melplash Agricultural Society Limited for the purposes of Company Lawl are responsibl8 for preparing the Trustees, Report lincorporaling the directors, report) and the financrdl statements accordance with applicable law and Unilad KingdDm AccoLSnting Standards, including Financial reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accèpted Accounting Practice). Company Law requires the Iruslees 19 prepare financial slalements for each financial year which give a true and fair view of the slate of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consislenlly- obseNe the methods and principles in the Charities SORP.. make judgments and a¢¢ounling eslimales thal are reasonable and prudent., slate wheth8r applicable UK Accounting Standard5 have been follow8d, subject lo any material departure5 disclcised and explained in thè financial statements, and prepare the fin8n¢i81 slalements on the going concern basis unless it is inappropriate lo presume that the charitable company will ¢onlinu8 in business. The trustee5 are responsible for maintaining propér accounting record5 which disclose with reasonable accuracy at any lime the financial position of the charitsbltr company and enable them to ensure that the financial slalements comply with the Cornpanies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection ol fraud and other irregvlarilies. In so far as the Iruslees are aware.. thére 15 no relevant information of which Ihe charitable company's independent examiners are unaware., and the Iwstees have taken all steps that they ought lo have taken to make themselves aware of any relevant information and to establish that the independent examiners are aware of that information. Approved by order of the members of the board of Trustees on 22 January 2026 and signed on their behalf by.. akely MrRG Trustee Page 5
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitable company Ilmlted by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 Ind&pondent Examiner's Report to the Trustees of Mglplash Agrlcultural Soclety Limited {'thÈ Company'l I report to the charity Trustees on my examination of the accounts of the Company for ihe year ended 31 October 2025. Responslbillties and Basls of Rèport As the Trustees of the Company {and its directors for the purposes of company lawl YOL¢ are rèsponsible for the pr8paralion of the accgunls in accordance with the requirements of the Companies Act 20061.lhe 2006 Act.). Having satisfied myself that the accounts of the Company are not required lo be audilod under Part 16 01 the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Companys accounts Carried out under section 145 of the Charities Act 2011 Clhe 2011 Acl'l. In carrying out my examination I have followed the Direction8 given by the Charity Commission under section 14515llbl of the 2011 Act. Independent Examlner's Statemgnt Since the Company's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l arn qualified lo undertak& the examination because l am a member of ICAEW, which is on8 of the listed bodies. I have completed my examinalic>n. I confirm that no matters have come lo my attention in connection with the examinalw)n giving me cause lo believe.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or the accounts tjo not accord wlh thos& r@cords,' or the a¢t$ do not comply with the accounting requirements of section 396 of the 2QO6 Act other than any rÉquiremenl that the a¢¢ounts give a 'lrue and fair view which is nol a maller considered as part of an independent examination., or the accounls have not been prepared in acGordance with th8 methods and principles of the Statement af Recommended Practice for accounting and reporting by Charities applicable to charrties preparing Ihelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concems and have come across no other mall8rs in connection with the examination lo which allention should be drawn in this report in older lo enable a proper understanding of the ac¢ounls lo be reached. Pag? 6
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charltable company Ilmlled by guarantee} INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 bL(e Signed.. Dated: Matthew Haines FCA CB Reid Limited Wadebridge House 16 Wadebridge Square Poundbury Dor¢hester Dorsel DT13AQ Page 7
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charltable MpanY Ilmlted by guarantee) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 OCTOBER 2025 Restrl¢ted Unrestrlcted funds funds 2025 2025 Total funds 2025 Total funds 2024 Note Income from: Grants, donations, sponsorship and subscriptions Charitsbl¢ activities Investments Other income 63,414 81,655 301,079 6,471 1,105 145,069 301,079 5.471 1.105 133,853 241,440 9,543 3,521 Total income 63,414 389.310 452,724 388,357 Exponditure on: Other 8xp8ndilure Charitable actilieS 32,600 19,526 919 33.419 398,580 34,342 384,493 379,054 Total expendlture 52.026 379,973 431,999 4t8.835 Nèt incomell&xpenditure) Transfers between funols 11,388 3,000 9,337 13,000) 20,725 (30,478) 16 Net rnovement in funds 14,388 6.337 20.725 (30,478) Reconciliatlon of funds- Total fvnds bioughl forward Nel movement in lunds 50.565 14,388 274,113 6.337 324,8 20.72S 355, 146 (30,478) Total fLFnds carrled ftsard 64,943 280,450 345,393 324,668 All income and expenditure derive from conllnuing aclivilies. The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 11 to 27 foim part of these financial slalemenls. Page 8
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charltable company Ilmited by guafanteel REGISTERED NUMBER: 06616384 BALANCE SHEET AS AT 31 OCTOBER 2025 202S 2024 Notg Fixed assets Tangible assets 13 82,380 86,915 82,380 86,915 Curront assets Debtors Cash al bank and in hand 14 3,757 262,34S 2,482 254,382 266,102 256,864 Current Ilabilities Creditors.. amounts falling due within one year 15 13,0891 (19,111) Net current assets 263,013 237, 753 Total ass8ts less CUTrent liabilltlos 345,393 324,688 Not assets excluding pènslon asset 345.393 324, 668 Total net assets 345.393 324, 668 Charlty fvnds Restricted funds Unrestricted funds 16 16 64943 280,450 50,555 274. 113 Total funds 345,393 324,668 The Company was ontilled lo exemption trom audil under section 477 of the Companies Act 2006. The mgmbers have not required the company lo obtain an audit for the year in quesllon in accordance with section 476 of Companies A¢1 2006. The Trustees acknowledge their responsibilities for complying wth the requirements of the Act with respe¢l lo accounting records and preparation of finaneial slalements. The financial slalemenls have been prepared in accordance with the provisions applicable to enlittes subject I the small companies regime. The financial slalements were approved and aulhorised for issue by the Trustees on 22 January 2026 and signed on their behalf by.. Page 9
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charltable company limited by guarantep} REGISTERED NUMBER: 06616384 BALANCE SHEET {CONTINUEDI AS AT 31 OCTOBER 2025 Mr ITrustee kgly MrRG ITrusleo1 er The notes on pages 1119 27 form part of these financial slatemenls. Page 10
MELPLASH AGRICULTURAL SOCIETY LIMITED IA ¢haritable company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Genaral Information Melplash Agricultural Society Limited is a private company limited by guarar*tee incorporated in England and Wales. The reyislered office is 23 South Stre81, BridpDrt, Dorsel, DT6 3NT. Accountlng policles 11 Basls of preparatlon oi financial statements The financial slalements have been prepared in accordance with the Charities SORP {FRS 1021 Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to eharilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 102} and the Companies Act 2006. The charity has taken advantage of thè provisions in the SORP lor charities not to prepare Sl8t8menl of Cash Flows. The financial slalemenls ara prepared in sterling, which is the functional currency of tho charity. Monetary amounts in these financial statemènls are rounded lo th8 nearest £. The financial statements have been prepared under historical cost convention. The principal accounting polic¢es are sel out below. 2.2 Going ¢oncorn Al the time of approving the financial slatemenls, the trustees have a reasonablo expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Iruslees continue lo adopt the going concem basis of accounting in preparing tha financial 8tatem@nts. 2.3 Fund accountlng Genoral lunds are unrestricted funds which are available for us8 al the discretion of the Trustees in furtheranGe of the general objectives of the Company and which have not been designated for othèr purposes. Resliicted fund5 are funds which are lo be used in a¢cordance with specrfic resliictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and adminisleTing such funds are charged against the specific fund. The alm and use of each restricted fund is sel out in the notes lo thè financial slalemenls, Investment income, gains and losses are allocated lo the appropriate fund. Page11
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitable company Ilmlted by guarantge) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting pollcles Icontlnued) 2.4 Incomè Incoming resources are included in the statement of financial activities when tha charity is enlilled lo the income and the amount can be quantified with reasonable accuracy. The followtng specific policies are applied lo particular categories of income.. Income received by way of membership, sponsorship, donations and gifts is included in full in the statement of financial a¢livilies whèn receivable. Income from investments is includ&d in the period in which il is receivable. Income from charitable activities includes insome directly related lo the annual Show such as gate re¢eipls, sland fees and entry fees. 2.5 Expendituré Liabilities are Tecognised as soon as there is a legal or GOfFslructive obligation ¢ommilling the charity to the expenditure. All expenditure 15 accounted for on an accruals basis and has been classified under h&adings that aggregate all eosls related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries.11 includes both costs that Can bè allocated directly lo such activities and those Costs of an indirecl nature necessary lo support them. Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the Charity gives a grant with conditions for ils payment being a specific level of service or oulpul lo bè provided, such grants ore only lecognised in the slalemenl of financÈal activities once the recipient of the grant has provided the specrfic service or oulpul. Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions lo be mel rèlating to the grant which remain in the control of the charty. Provisions for grants are made when the intention lo make a grant has been communicated to the r&Gipienl bul there is uncertainly about either the liming of the grant or the amount ol grant payable. Exp8nditure on eharrtable activities is incurred on directly undertaking the activities which further th& Company's objectives, as well as ony associated support costs. 2.6 Tangible flxed assets and depreciation Tangible fixed assets are initially recognised al cost. Aftei recognition, under the cost model, tangible fixed a$set5 are measured al cost less accumvlaled depreciation and any accumulated impairment losses. All costs incurred lo bring a tangible fixed asset into ils intended working condition should be included in the measurement of cost. Al each reporting dale the Company assesses whether there is any illdicalion c>f impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher af its lair valLEe less costs lo sell and ils value in use. An impairment loss is recognised where the carrwng amount exceeds the recoverable amount. Page 12
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitable company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Aecounting policie5 Icontinuedl 2.6 Tangible flxed a$$et$ and dapreciation Icontinuedl Depreciation is charged sg as to 8llo¢at8 the cost of tangible fixed assets less their residual value over their estimated useful lives. Depreciation 18 providgd on the following bases.. 150/0 and 200h reducing balance. land is not depreclaled Fixtures, fittings and equipment 15.10 reducing balance and 20Q/o Straight line Freehold land and buildings 2.7 DebtOTS Trade and other debtors are recognised al the settlement amount due. 2.8 Cash at bank and In hand Cash and cash equivalen15 include cash in hand and deposits held with banks. 2.9 Llabilities and provlsions Liabilities are recognised when Ihero is an obligation at the Balanc6 sheet date a8 a r8suII of a past event, il is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the settlement can be estimated reliably. 2.10 Financial instruments The charity on5y holds basic financial instruments as defined in FRS 102. The financial assets and liabilities ol the charity and their measurements are as foltows.. Financial asset trade and other debtors are basic financial instruments and are debt instruments measured al amortised cost. Prepayments are not financial instruments. Cash at bank and deposit accounts - is classified a5 a basi¢ financial instrument and is measured al face value. Financial liabilities trade credlcors, accruals and other cr8diloTS are financial instruments, and ar8 measured al amortised eosl. Taxation and social security are not included in the financial instruments disclosure definition. D¢feTred incune is not de8med to be a financial liability. as the cash selllemenl has already taken pla¢e and ther& is an obligation to deliver servnes rather than ¢8sh or another rinancial ytatem8nl. 2.11 Operatlng leases Rentals paid und8T opeTating leases are charged to the Sla16menl of financial tIVitIeS on a sliaighl- line basis Dver the lease term. 2.12 Pen$lons The Company operates a defined contribution p8nsion scheme and the pension charge represents the amounts payable by the Company lo the fund in respect of the year. Page 13
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charitable company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Income from donations and légacies R8Stricted Unrestrictod funds funds 2025 2025 Total funds 2025 Appeals, donations and sponsorship Subscriptions 63,414 51,082 30,573 114A96 30,573 63,414 81,655 145,069 Rest17Qted Urpreslricled funds funds 2024 2024 Total funds 2024 Appeals, donations and sponsorship Subs¢riplions 55,984 46,330 31,539 102,314 31,539 55,984 77,869 133, S53 Income from other trading actlvlti8s Income from fion charltable tradlng activitlgs Unrestri¢ted fund$ 2025 Total funds 2025 Melplash stand fees Show day incomo Food and beverage income Show advertising 76,780 189,853 29,808 4.640 76.780 189,853 29,806 4,640 301,079 301,079 Page 14
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charitable company IlmSted by guafantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Income from othèr trading activities Icontinuèdl Income from non charitable tradlng activities {continuodl Unreslricled funds 2024 Total funds 2024 Melplash stand fees Show day income Food and beverage income Show advertising 64,242 144,455 30.000 2,743 64,242 144,455 30,000 2, 743 241,440 24t,440 Invèstmént Income Unrestricted funds 2025 Total funds 2025 Interest receivable 5,471 5,471 UnSInGled funds 2024 Total lunds 2024 Interest receivable 9,543 9,543 Other incoming resources Unrestricted funds 2025 Total funds 2025 Other income 1,105 1.105 Page 15
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitablo company Ilrnlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Other Incoming resources leontinuedl Unr&stricled funds 2024 Total funds 2024 Other income 3,521 3,521 other expènditure Restricted Unrestrlcted funds fund5 2025 2025 Total fund5 2025 Grants paYab- individuals Grants payable- insliluliong 32,500 32.500 919 919 32.500 919 33,419 Reslricled Unrestricled funds lunds 2024 2024 Tolal funds 2024 Grants payable- individuals Grants payable- Inslilulions 33,842 33,842 500 500 33,842 500 34,342 Total grants paid to institutions relate lo donations made lo agricultural lated Clubs and societies. Total grants paid lo individuals relate to scholarships granted lo individuals who are studying subjects relating to agricullure. Al the balance sheet dale, cash al bank in hand includes a balance of £28,39812024.. £22,433). £18,498 is held in a separate bank account, a further £9,900 has been sel aside, and this balance is designated for payment of future scholarships. Page 16
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charitablg company Ilmlted by guaranteg) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Charitable activitles RestY5cted Unrestrlcted funds lunds 2025 2025 Total fLEnd5 2026 Staff costs Depreciation and impaim)ent Staff training Rent Light, heat and power Insurance Repair5 and maintenance Telephone Printing, postage and stationery Show d8y costs Discover farming expenses Advertising and promotion Members event costs Accountancy Independent examination Legal and professional fees Bank charges and interest Travel costs Sundry expenses 44,798 4,535 699 11,995 1,264 2,555 7,215 1,794 6.163 278,175 44,798 4.535 699 11,995 1.264 2,555 7,215 1,794 6.163 278,175 19,526 5,871 6,647 19,526 5,871 6,647 34C) 260 340 260 5,368 325 190 5.368 325 190 19,526 379,054 398,580 Page 17
MELPLASH AGRICULTURAL SOCIETY LIMITED (A charitsble company limlted by guarante?) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 RestfTCted Unrestricted funds fvnds 2024 2024 Total runds 2024 staff costs Depreciation and impairment Staff training Rent Light, heal and powér Insurance Repairs and maintenance Telephon8 Printing, postage and slalionery Show day costs Discover farming expenses Advertising and promotion Members event costs Accountancy Indep@ndent examination Legal and professional fees Bank charges and interest Travel costs 46,570 5.490 1,563 5,267 1,390 3,611 9,890 1,493 6,247 257.441 46,570 5,490 1,563 5,267 1,390 3,611 9,890 1,493 6,247 257,441 25.574 6,352 6, 725 810 320 736 4,446 568 2&574 6,352 6, 725 810 320 736 4,446 568 25,574 358,919 384,493 Pa9e 18
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charltable company Ilmltod by guarant•el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Show day Costs UnrestrScted funds 2025 Total funds 2026 Road Costs and $igTIS Waste disposal Oflice refreshments Affiliation fees Society catering Show ground maintenance Hedging and ploughin9 Judges bar and expenses Toilets Grand stsnd Show field and trade Sta electrlcs PA and radios 4,590 1,751 108 1,108 19,276 12,905 3,541 3,833 17,050 2,040 16,824 9,636 12,602 54,738 2,776 7,868 5,556 14,354 3,417 1,018 9,225 14,233 29,52S 6,765 2,456 4,132 471 12,657 3,720 4.S90 1.751 108 1.108 19.276 12.905 3.541 3,833 17,050 2.040 16,824 9,636 12,602 54,738 2,776 7.868 5,556 14,354 3.417 1,018 9,225 14.233 29.526 6,765 2,456 4,132 471 Atlr3ctions Tenlage First aid Cover Printing and copying Schedule5, catalogues and show guides Prizes Roselles and badges Trophies and engraving Furniture hire Equipment hire Carpark and gate stewarding CommissK)n paid Horse expenditure Security Commenlalor Marketing Casual wages 12,657 3,720 278,175 278,175 Page 19
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charltable company Ilmited by guarant80} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Unr8slricled funds 2024 Total funds 2024 Road costs and signs Waste disposal Office refreshments Affiliation fees Society catering Show ground maintenance Hedging and ploughing Judges bai and expenses Toilets Grand stsnd Show field and trade sland electrics PA and radios Atlraclions Tenlage First aid cover Pr¢nling and copying Schedules, catalogue8 and show gusdes Prizes Rosettes and badges Trophies and engraving Furniture hire Equipment hlre Carpark and gale slowarding Commission paid Horse expenditure Security Commentator Marketing Casual wages 4,332 Y.864 95 4,332 1,864 95 1,396 20,091 13.816 3,119 3. 795 17.030 2,040 9,894 9,266 17,958 41.359 2,182 7,222 4, 895 15, 863 2,483 1,045 9,152 13.823 28,668 4,468 2,591 7,905 446 t3,513 3,130 1,396 20,091 13,816 3,If9 3, 795 17,030 2,040 9,894 9,266 11,958 41,359 2, 182 7,222 4, 895 15.863 2,483 1,045 9, 152 13,823 28,668 4,468 2,591 7,905 446 13,513 3,t30 257,441 257, 441 10. Independènt èxamine$ r$muneration The ind8pendenl examinerfs remuneration amounts ID an independent examiner fee of £340 (2024 - £320), and other fees of £860 {2024- £810). Page 20
MELPLASH AGRICULTURAL SOCIETY LIMITED A ¢haritabl& company Ilmlted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 11. Staff costs 2025 2024 Wagès and salaries Contribution lo defined contribution penslon schemes 43,680 1,218 45,418 1, 152 44.798 46,570 The average number of persons employed by the Company during the year was as follows- 2025 2024 No. Employee No employee re¢eived remuneration amountin9 to more than £60.000 in either year. Tho k8y managempnl personnel of the charity is considered lo be the Soclely Manager. The lolal cost lo the charity of employee benefits for the key management personnel (including Employers National Insurance) was £39,29312024'. £36,839). 12. Trustees. Yemuneratlon and expgnses During the year. no Trustees received any remunerallon or other benefits (2024- £NILJ. During the year ended 31 October 2025, no Trustee expenses have been incurred (2024- £NIL). Page21
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charltable Company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 13. Tangible flxed assets Freehold Fixtures and property fittlngs Total Cost or valuatlon Al 1 November 2024 118,359 28,201 146,560 Al 31 October 2025 118,359 28,201 146,560 Depreciatlon At 1 November 2024 Charge lor the year 36.632 3,757 23.013 778 59.645 4,535 At 31 October 2025 40,389 23.791 64,180 Net book value At 31 October 2025 77.970 4,41 O 82,380 At 31 October 2024 81,727 &188 86,915 14. Dèbtors 2025 2024 Due wlthin one year PTepaymenls and accrued income 3.757 2,482 3,757 2,482 Page 22
MELPLASH AGRICULTURAL SOCIETY LIMITED {A charitable company limlted by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 IS. Creditors: Amounts falllng due wlthin one year 2025 2024 Other taxation and s¢xial security Pension contributions payable Accruals 431 186 2.472 448 178 18,485 3,089 19,111 Page 23
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charltable company Ilmlted by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 16. Statement of funds statement of funds - current ygar Balancg at 1 Novomber 2024 Balancg at Transfers 31 October inlout 202S Income Expènditure UnTeslrictod funds G8ngral 274,113 389,310 1379,9731 13,000} 280,450 R&strlcted funds Discover farming Scholarships 28.122 22.433 27,949 35,465 19,5261 132,5001 36,545 28,398 3,000 50,555 63,414 {52,0261 3.000 64,943 Total of funds 324,668 4S2,724 1431,9991 345,393 Pag8 24
MELPLASH AGRICULTURAL SOCIETY LIMITED IA chaTltable MpanY Ilmlted by guarantee> NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 16. Statemènt of funds Icontinuedl Statemènt of fund$- prior year Balanc8 al l November 2023 Balanc& al 31 Oclobei 2024 Trsnsfers in/oul Income Expondilur& Llnre5tricted funds Genoral 295.409 332,373 {359,4f 9) 5, 750 274, 113 Restricted funds Discover farming Scholarships 29,397 30,340 24,299 31,685 (25,574) (33,842) 28,122 22,433 [5, 750) 59.T37 55,984 (59,476J (5. 750J 50,555 Total of fund$ 355, 146 388,357 (418,835) 324, 668 The unrestricted fund arose when the assèts and liabilities of Melplash Agricultural Society, an unincorporated charity, were transferred tD Melplash Agricultural Society Limited. The purpose ol the hjnd is to improve the standards of agri¢ulture and horticulture in Vvest Dorset and in particular organise the annual Melplash Agricultural Show. The restricted fund arose on the receipt ol donations specifically lo be expended in relation lo the 'DiscoveT Farming. project. Discover Farming is dedicated lo educating Children on the linkage between food, faming and the environment. The classroom at Washingpool Farm hosts local schools and educates students on food and faTming with the aim of inspiring more teenagers lo consider a Career in agriculture. The scholarship fund arose from donations provided specifically lo fund scholarships for individuals to a$51$1 with agiicullural related studies. The charity makes an 8nnu31 contribution lo the fund of £3,000. Page 25
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitable company limitod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 17. Analysls of net assets between funds Analysls of net assels between funds - curr¢nt year Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due wlthin one year 82,380 201,159 {3,0891 82,380 266,102 3.0891 84.943 Total 64,943 280,450 345.393 Analysts of net assets b8tween funds- prlor year Reslricled Unreslncled funds funds 2024 2024 Total lunds 2024 Tangible fixed assets Current assets Creditors due within one year 86,9t5 206,309 (19,111) 86,915 256,864 r19,111) 50,555 Total 50,555 274. t 13 324,668 18. Pension ¢ommltments The charity operates a defined contribution pension scheme. The ass6ls of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the charity lo the fund and amounted lo £1,21812024 - £1,152). Page 26
MELPLASH AGRICULTURAL SOCIETY LIMITED IA charitablè company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Ig. Operating lease commitments Al 31 October 2D25 the CL)mpany had commitments lo make future minimum lease payments under non- cancellable operating leases as follows.. 2026 2024 Land and bulldlngs Not later than 1 year Later than 1 year and not later than 5 years Later than 5 yeaTS Offico equlpment Not later than 1 year Later than 1 year and not later than 5 years Later Ih8n 5 yèars 4.SOO 18.000 4,421,250 4.500 18,000 4.443,750 2,067 3,099 2,067 5, 166 4,448,916 4,473,483 Therg is a 999 yoar lease granted over land at Broomhills Farm and Cowleaze, which commenced 1 May 2018. This represents the undiscounled commitment of £4,421,250 noted above, being 982.5 years al £4.500 per annum. 20. Membtts. Ilablllty Thè charity is a private company limited by guarantee 2nd consequently does not have share capital. Each of the membeis is liable lo contribute an amount not eXedIng £1 toward5 the assets of the charity in the event of liquidation. 21. Related party tran$a¢tion$ The charity putchased good5 and services from P.H.Hardwill Limited IPHHLI, of which P J Hardwill 1$ a director, lo the value of £nil12024.. £15,540). There were no amounts due lo or from PHHL al the yèar end12024.' £nill. Page 27