2022-12-31-accounts

					Restated
				Unrestricted	Total
				funds
				2022	2021
			Notes
Income and endowments		from:
Charitable activities				182,876	187,620
Other income				13,439	9,719
Total income				196,315	197,339
Ex enditure on:
Charitable activities				156,659	144,280
Other expenditure				7,542	6,647
Total resources expended				164,201	150,927
Net gains/(losses)	on investments		10	(13,737)	38,867
Net movement in	funds			18,377	85,279
Fund balances at 1 January		2022		1,322,870	1,237,591
Fund balances at	31 December 2022			1,341,247	1,322,870

						2022		2021
					Notes
Fixed assets
Tangible assets					11		561,854		544,498
Investments					12		503,795		461,084
							1,065,649		1,005,582
Current assets
Debtors					13	4,611		375
Cash at bank	and	in	hand			272,727		319,224
						277,338		319,599
Creditors: amounts			falling due within
one year					14	(1,740)		(2,311)
Net current assets							275,598		317,288
Total assets	less	current		liabilities			1,341,247		1,322,870
Income funds
Unrestricted	funds						1,341,247		1,322,870
							1,341,247		1,322,870

Depreciation is recognised	Depreciation is recognised	so as to write offthe cost ofassets	so as to write offthe cost ofassets	so as to write offthe cost ofassets	less their residual	values over their useful lives
on the following bases:
Freehold buildings erected		in 1992	3.33%Straight		line method
Freehold improvements	in	1994and	10%Straight	line method
subsequent years
Plant and equipment			10%Straight	line method

			2022	2021
Catalogue	sales		500	500
Showday	premiums		11,950	13,451
Entry fees			15,159	9,279
Gates and	advance ticket sales		72,296	90,871
Special prizes and sponsorship		money	4,680	5,225
Subscriptions and VP collections			195	115
Trade stands and craft tents			39,701	30,793
Donations	and hire		326	25
Showfield	income		38,069	37,361
			182,876	187,620

					Unrestricted	Total
					funds
					2022	2021
					E
Investment income					13,301	9,691
Interest received: Bank		accounts			138	28
					13,439	9,719
Charitable activities
					Charitable	Charitable
					Expenditure	Expenditure
					2022	2021
					E	E
Advertising					1,801	198
Commission on gates					13,348	11,942
Fee to rotary club					1,500	1,500
StJohns ambulance					3,791	3,580
Local organisations	- help on day				800	800
Entertainment					5,416	4,735
Hire offield for car	park				753	713
Hire ofshowday equipment					40,844	46,099
Judging fees and expenses					5,086	4,036
Loud speaker service					11,825	9,125
Printing catalogues,	schedules		and entry	forms	2,827	2,769
Printing, stationery	and	post			2,284	1,643
Prize money and awards					14,151	13,526
Public transport					500	500
Repairs and renewals and labour					3,130	2,542
Rubbish collection					1,674
Security expenses					856	778
Section secretaries	honoraria/expenses				4,016	4,706
Sundry expenses					383	519
Signage						78
Health and safety					1,360	2,064
Showfield expenditure		(salary,	telephone,	other)	36,864	31,087
					153,209	142,940
Grant funding ofactivities (see note 6)					3,450	1,340
					156,659	144,280

		Charitable	Charitable
		Expenditure	Expenditure
		2022	2021
			F
Grants	to institutions:
Devon	YFC Travel Scholarship	1,300
Grants	to individuals	2,150	1,340
		3,450	1,340

2022	2021
Number	Number

								Restated
							Unrestricted	Total
							funds
							2022	2021
							F	F
	Investment		management			fees	4,085	3,643
	Secretary and			Assistant			2,333	2,024
	Sundry expenses						77	109
	Telephone						32	31
	Accountancy		and typing fees				343	222
	Bank charges						60	190
	Insurance						283	260
	Annual dinner						224	74
	Computer	and		website			35
	Subscriptions						70	80
	Room Hire							14
							7,542	6,647
10	Net gains/(losses)				on investments
							Unrestricted	Total
							funds
							2022	2021
							F	F
	Revaluation		ofinvestments				(13,737)	38,370
	Gain/(loss)		on	sale	of investments			497
							(13,737)	38,867

Tangible fix	ed assets
			Freehold	Plant and	Total
			buildings	equipment
			erected in
			1992
			E
Cost
At 1 January	2022		603,500	64,077	667,577
Additions			5,012	20,150	25,162
At 31 December 2022			608,512	84,227	692,739
Depreciation
At 1 January	2022		68,042	55,037	123,079
Depreciation	charged	in the year	3,921	3,885	7,806
At 31 December 2022			71,963	58,922	130,885
Carrying amount
At 31 December 2022			536,549	25,305	561,854
At 31 December 2021			535,458	9,040	544,498

		Listed
		investments
		E
Valuation
At 1 January 2022		461,084
Additions		60,233
Valuation	changes	(13,736)
Decrease	in portfolio cash account	(3,786)
At 31 December 2022		503,795
Carrying	amount
At 31 December 2022		503,795
At 31 December 2021		461,084

13	Debtors
				2022	2021
	Amounts falling due		within one year:	E	E
	Prepayments	and accrued income		4,611
14	Creditors: amounts		falling due within one year
				2022	2021
				E
	Accruals and	deferred	income	1,740	2,311

						Restated
				2022		2021
Income
Catalogue sales				500		500
Showday premiums				11,950		13,451
Entry fees				15,159		9,279
Gates and advance	ticket sales			72,296		90,871
Special prizes and	sponsorship	money		4,680		5,225
Subscriptions and VP collections				195		115
Trade stands and craft tents				39,701		30,793
Donations				326		25
				144,807		150,259
Expenditure
Advertising			1,801		198
Commission on gates			13,348		11,942
Fee to Rotary Club			1,500		1,500
StJohn Ambulance			3,791		3,580
Local organisations	- help on day		800		800
Entertainment			5,416		4,735
Hire offield for car	park		753		713
Hire ofshowday equipment			40,844		46,099
Judging fees and expenses			5,086		4,036
Loud speaker service			11,825		9,125
Printing, schedules	and entries		2,827		2,769
Printing, stationery	and post		2,284		1,643
Prize money and awards			14,151		13,526
Public transport			500		500
Repairs and renewals and labour			3,130		2,542
Rubbish collection			1,674
Security expenses			856		778
Section secretaries			4,016		4,706
Sundry expenses			383		519
Signage					78
Health and safety			1,360		2,064
			116,345		111,853
Secretary's salary			21,000		18,216
Telephone			291		275
Other showfield expenditure			15,821		12,595
				153,457		142,939
Net surplus				(8,650)		7,320