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 ren￿81 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 acti￿lieS
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 fts￿ard
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
Un￿SInGled
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 eX￿edIng £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