R6gl$tered number: 07007505 Charlty numb•r: 1133252 GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY (A Company Llmlted by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY (A Cornpany Llmtted by Guarant) CONTENTS Page Ref•r•nco and AdminiJtrativ• Details of th• Charltyi Its Tru8t•es and Ad¥i8or8 Trusto05' R•port Indèpendent Examlntfs Rèport Ststsmont of Flnanclal Actlvltle8 Balance Shoet Notes to the Flnanclal Stat•m•nts 9-17
GRANSDEN AND DISTRICT AGRICULTURAL SOCIErY IA Company Limited by Guarant8•1 REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARrrY, ITS TRUSTEES AND AOVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustee8 A J Ashcroft J S Burgess M G Capps Mrs C H811 Miss D R Hall A R Jennlngs C A Jennlngs G N S Kiddy, Chair Iresigngd 26 January 20261 N J S Kiddy Ire8ign8d 13 October 20251 Mrs J M Lenton. Vice Chair, Chair from 26 January 2026 Mrs P J Sharp E Wealherhead {resigned 3 June 20251 Company roglstorod number 07007505 Charlty roglst8r•d number 1133252 R•918t•r•d offic• 20 Whislon Way Sl Naots C8mb8 PE19 6AU Company Becfot•ry Mrs C L Kane Accountants Streets Whilm8rsh Slerland LLP Potton House Wyboslon Lakes Great North Road Wybo8lon Bedford MK44 38Z Bank•rn Barclays Bank LglGesler Lelcs LE87 2BB Cambridge and Countios Bonk Chamwood Court New Walk Leicester LE16TE Page I
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmllad by Guarantee} TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annu81 report together with the financial statements of Ihe Charity for the year 1 January 2025 10 31 December 2025. The Annual Report serves the purposes of both a Trustees, report and a direclDrs' report under company law. The Trustees confirm that the Annual Report and financial slalemenls of the ch8ritsble company Comply wth tha currant st8tLJtory raquirements, the reqLJirements of the charitable companls goveming document and the provlsions of the Statement of Recommended Practice ISORPI applicable lo charlties preparing their accounts in accordance w+th the Financial Reporting Standard applicable in th8 UK and Republic of Ireland IFRS1021 leffectlve 1 January 20191. Since the Charlty qualrfies as small under s8Ction 382 of the CompanSes Act 2006, the Stral8gic Report r8quSred of medium and large companieg under th6 Companles Act 2008 Islralegic Report and Dlreclors, Report) Regulallons 2013 has been omltted. Obl•ctlve8 and actlvltl•8 •. Poll¢l•s and obJocllva• Th8 charlty'5 objective Is the advancement of agriculture and hortieullure for the publlc benefll. In sotllng obl8Ctlves and plannlng for aclSvSUes, the Trustees have gSven dug considerallon to general gu5dance publlshed by the Charity Commlsslon relatlng lo publlc benefit, Includlng the guldance 'Publlc benefit.. runnlng a charity IPB2}'. b. A¢tlvltJos undertakgn to a¢hlev• oblactlv88 The charity continues lo seek Io 8chigvg ils objeclivgs by holding an annual show in the village of Gr8al Gransden, Cambridgeshire. It is one of the lew events of ils type still run on a regu18r basis in the UK. Tha truslges w8r9 delighted th81 the 2025 show wès able lo go Èhead as planned following the disapFK*inlmenl of cancelllrsg the 2024 show the day before due lo poor weather. The annual show continues lo reflect the Iradllional community event of previous years, attractSng people ol all ages. from all walks of life. The community benefits from the opportunity lo provide services ID th8 show with the committee using local Iradgrs where possib19. Thg show includgs a variety of ¢ompgtilions, gxhibitions, displays, and trade stands, lo Involve and educate local schools, communlty groups and familles. For the local agricullural and horticultural community. the show is an opportunity lo come tog8lher lo exchange ideas and knowledge, make new acquaintances and renew old ones. There is slrong sense of communily withln the show which is well regarded by many. Local schools are eligibl8 lo apply for grBnts lo enhance the pupils, understanding of agriculture and horticulture. Prevlous grants have been used lo develop gardening. farming and outdoor activities ané to support Inps for aducalional, agricultural or horticultural purposes. . Maln activitiBs undgrtakgn to further the Charity's puwposes for the public bongfit The commlttee who organlse Ihe delalls of the show Iwhlch Involves trustees and other indlvidualsl seek to provide a range of demonstrations and activitie8 whlch provide something ol Interest for everyone whlle maintaining an agricultural flavour. The show day also provides an opportunity for visitors to gel close lo a range of fami animals. P8ge 2
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY (A Company Llmlted by Guarantee) TRUSTEES. REPORT (CONTINUEOI FOR THE YEAR ENDED 31 DECEMBER 2025 Oblectlves and actlvltles l¢ontlnuedl The charity is dependent on income received from visitors and businesses attending the show, as w811 as other sponsorship and 8dverb.sing revanue. When surplus funds are available, the Iruslees mak& donations to other charities and community grDUPS. In 2025, the tharity was able lo make donations lo a number of other organlsaUon8, 1018lling £3,125, as sel out In note 7. The trustees eonsidgr that the rango of acb'vilies providod and donations made to other organisalions gnablg the charlty to fuKIl its rgquiremenl lo opgrale for the public benefit, in accordance wlth the Chanly Commlssion guidance, Achlevements and performanGg Main achi8v•m•nt8 of th• Charlty The societ¥s m8mber8 committee and directors 8ub commltt8e met sever81 Ilmès durfng the year lo plan Gransden and District Agricultural Sociaty'8 annu81 show. Thg charity's onllne booking SyBtom w8s used lo receive advance 8nlri88 for a number of the usual competllion calegorles.. sheep, cattle, poultry and horse8. Displays of rare breed animals, flowers, country craft8 and vintage vehldes had also beèn arranged around the showground. InGrg0$9$ were noted Sn all areas of incom8 bul partScularly tlckets for the show, compellllon entry fees and Ir8de stands and legdback from participanls was very poslUv8. Flnanclal r•vl•w . Golng conc•rn The Gharity has reported a surplus of £21,619 for 202512024 loss of £120,620) whlch arose from an increa88 in income from the annual show and careful monlltsring of all aspects of expenditure. The surplus has been relalned to replenish the gerieral funds following the losses Incurred when the 2024 show was cancelled al short notice. Trustees have also bought Insurance cover for future events, lo protect the charfty from advers8 weather conditions in the future. Prior lo 2024, the charitys level of general reserves had been increasing and the level of reserves held en8bled Ihe charity lo wilhstsnd Ihg losses in¢urrgd in 2024 without throalening the future of the charity. After maklng appropriate enqulries. the Trustees have 8 reasonable expectation that the Charity has adequale resources lo conlinue in operational existence for the foreseeable fijture. For this reason, they continue lo adopt Ihe going concem basis in pr8paring th8 financial st8tem8nls. Further delalls regarding th8 adoption of the going concern basls can be found in the accounllng pollcies. Page 3
GRANSDEN AMD DISTRICT AGRICULTURAL SOCIEr {A Company Llmlted by Guarantee) TRUSTEES. REPORT ICONTINUEOI FOR THE YEAR ENDED 31 DECEMBER 2025 b. Reservos poll¢y The trustees have always been mindful that the costs of holding the show each year continue lo rise and that a great deal of Ilme is provided free ol charge by volunteers, particularty In thè wèeks leadlng up lo the day of the show. The charity's policy h8s always been lo maintain reserves sufficlenl to support at least a full years expenditure In recognltion that the show may have lo be cancelled on or very close lo show day and thereby incurring tha majority of costs wilhoul generating any income las happan8d in 2024}. The Irusle8s considered that the m8in rlsk factors which may cause the show lo be cancelled are diseases and poor weather, neither of whlch can b& controllèd by the chorily. The trustees eslimale the lotsl annual costs lo be in the reglon of £130,00012024 £120.0001 and seek lo hold general reserves of al least this amount. Al tho reporting dale, the balanee on the general reseNa was £105.406 12024 £83,787) and il is hoped lo achleve an operallng surplus from forthcomSng events lo r8slor8 the reserves back lo the largel level. The Irustees will continue lo monitor the level of reserve5 90ing forward, lo ensure that th8 charllls 1Snancial $18bilily is restored and that funds are avallable lo further tha charStablo oblectives. Strudur•Tr gov•mJnc• •nd manag•mont a. Con•tltutlon Gransden and Dlstdct Agdcullur81 Soclety Is reglslared as a chaTllabl8 company Ilmltèd by gu*r8ntee and was sel up by a Memorandum of A$$o¢lalion. b. M•thod¥ of appolntm•nt or elfjctlon of Tru$t•o1 The m8nag8menl of the company 18 the responslbllity of the Irusleesldlreelors. The appoinlmenl of trusleesldirectors is in accordance with the Memorandum and ArticlÈs of Assoclation. The directors may appoint mid-term, by r8solution, a parson who is willing to act lo be a director bul IhSs person musl Ih8n retire al the next AGM and cannot bè LJS8d to detem)Ine the one third ol directors being requSred lo retire by rolalSon annu811y, Elecllon al the AGM Is by members malorlty. C. Organlsatlonal Structure and d¢¢lslon-m•kSng polScles The board of trusteeslcommitleg mgel regulafly lo prepare fof the annual show, Th& company conslsls of board of directors and, in addition lo this board, there are further committee members. The rn81n decision-making is via the directors with a limited amounl of delegation to the Event Managgr for every day operation in consultatson ¥Mlh the Ch81rm8n. The committee members sp8ciallse In specific areas of the show and give advlce lo the dlreclors on procedural issues relating lo thelr areas. d. Financial risk manag•m•nt The Trustees have assessed the malor rlsks to whlch the Charty Is exposed, In partlcular those related lo the operallons and finances of the Charity, and are $8tlsfied that system8 and procèdures are Sn place lo rnitigale exposure to th& major risks. Page 4
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY {A Company Limited by Guarantee) TRUSTEES. REPORT ICONTINUEOI FOR THE YEAR ENDED 31 DECEMBER 2025 structurey govgmanGg and managgmont (¢ontlnued) •. Trutsto•s' indomnitios In accordance with nomial commerci81 practs'c8, the ch8rity has purchased indemnity insurance to protect the Irusteesldirectofs from clalms arisbng against them whlle acting on b&h81f the charity. The level of cover for directors and officers is £5,000.000 and corporate cov&r is £2,500,000. Plans for future perlods The next show Is planned lo take place on Saturday 26 September 2026 wllh the showground belng open to the public from 9.008m lo 5.30pm. As in previous years, Ihe trustees seek lo onable accompaniod children under th& age of 11 years to attend the show free ol char99. with free car parklng also available on sile lo make he show accessible 8s possiblè. Further Informallon for vlsilors, Competitors and exhibllors Is made available through the Gh8rilys website.. gransdenshow.org.uk. stat•m•nt of Trusto•$' r••ponslbllltlfr• The Trustees (who are al80 the dlrectors of the Charlly for thè purposes ol company lawl arg responsible for preparSng th8 Truslee8' Report and the flnanclal slat8ments In occordan¢e wlth applicable Lgw and Unlted Kingdom Accounting Standards Iunlled Klngdom Genorally Accepted Accounllng Practice). Company law requires the Trustees lo prepare financSal slalemenls lor each financial year. Under company law, the Trustees musl not approve the flnanclal slalemenls unless they are satisfied that they give a true and fair vlew of the slate of affairs of the Charity and of ils Incorning resourc95 ond applic81ion of resources, including it8 incorne and expenditure. for that porlod. In preparing these financl81 slalemenlg, the Trustees awe requircd to.. S918cl suitable accounting policies and then apply them consislenlly., observe the methods and principles of tha Chari119s SORP IFRS 1021., make ludgmenls and accounting eslimales that are reasonable and prudgnl; stste whether appllcabl8 UK Accounting Standards IFRS 1021 h8V8 been followed, sublecl to any malerlal departures disclosad and explalned in the fin8n¢S81 statements., prepare the financial st81ements on the going concem basis unless il Is Inapproprlale lo presumg that tho Charily wlll contSnue in business. The Trustees are responsible for keeping adequate accounting ro¢ords that ar9 sufficient lo show and explaln the Choritys transactions and disclose wrth reasonab accuracy al any time the liancIal position of the Charity and enable them lo ensure th8t the financial slalements comply with the Companies Act 2006. They are also responsible for safeguarding Ihe 8ssels of the Charity and hence for taking reasonable SIBPS for thg prgvenlion and detection of fraud and other irregularities. Approvad by order of the members of the board of Trustees and signed on their behalf by.. Mrs J M Lonlon Chair of trustees Dale= 23 March 2026 Page 5
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmlted by Guarantee} INDEPENDEMT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Ind•pondont Examln•rf8 Roport to the TN¥t••8 of Grnnsdon and Dl8trfct Agrlcultyrnl Socl•ty {Ihe Charlty) I report to the charty Trustees on my examinalion of the accounts of th8 Charty for the year ended 31 Dernber 2025. R•¥ponslbllltie8 •nd Ba•l• of R•port As the Trustees of the Chanty land 11$ dlrector8 for the purpo8e$ of company lawl you are responsible for the preparation olthe accounts in accordance ¥th the requirements of the Companlo8 Act 2006 {Ihe 2008 Act'l. Han9 satisfied myself that the accounts of the Charlty are not required lo be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report In respect of my examination of the CharilV8 accounts carried out under 8ecllon 145 of the Charities Act 2011 Ilhe 2011 Act'l. In carrying out my eXamInaOn I have followed the Directions glvon by the Charlty Commls8+on under sectlon 14515llbl of the 2011 Act. Ind•p•nd•nt Examln•r's Ststsmont I have completed my examlnab'on. I conflm that no matter8 have ume to my ottentlon In connection vhth the examlnation giving me causè lo beliove.. accounung records were not kept In respect of the Charity ag requlred by sedon 386 olthe 2006 Act,. or the accounts do not accord ¥th tr¢ose Tecords,. or the account$ do not comply wlh the accounting requlrements of Sedcn 396 of the 2006 Act other than Jny requirement that the accounts give a e and fair, wew vknith is not a matter ¢onsldered a$ part of an independent examination., or the accounts have not been prepared In Jccordance vthh the rnethod5 8nd prfnclples of the Statement of Recommended Practlce for accounting and reporting by charttles lapplicable lo chanues preparing their accounts in accordance the Finanual Reportlng Standard appllcable in the UK and Republlc of Ireland IFRS 10211 I have no concerng and have come acro$$ no other matters in connectbn wth the examlnollon to whlch attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Thls report 18 made solely to the Charity's Trustee8, as a body. in acGordance wlth Part 4 of the Charttles (Accounts and Rep¢rtsl Regulations 2008. My work ha8 been undertaken so Ihgt I might 8tale to the Charlty'$ Trustees those matters l am required to State lo them in an Independent Examinerf$ Report and for no olher purpose. To the fvlle8t extent pemitted by law. I do not accept or assume responsibility to anyone other than thg Charfty and the Charity's Tru81ees a8 a body, for ffly work or for Ihls report. Slgned.. Dated. i a 202 Llnda J Lord 8Sc BFP FCA TEP Streets Whhmarsh Sterfand LLP Potton House. Wyboston Lakes, Great North Road, Wyboston, Bedford. MK44 3BZ Page 6
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Limited by Guaranteé) STATEMENT OF FINANCIAL AcTIVlEs (INCORPORATING INCOME AND EXPENDITURE ACCOUND FOR THE YEAR ENDED 31 DECEMBER 2025 Unr¢8trlcted fvnds 2025 Total funds 2025 Tot81 funds 2024 Nots Income from: Charitable activities Investments 1 50.004 2.727 150.004 2.727 2,070 4,426 Total Incom• 152.731 152.731 6,496 Expandlturè on: Charftable 8ctlville$ 131.112 131,112 127, 116 Total •xp•ndlturn 131.112 131,112 127. 116 Nat mov•m•nt In funds 21,619 21,619 (120,620) R•¢on¢lllatlon of funds.. Total funds brought forward Nel movement In fvnds 83,787 21,619 83,787 21,619 21)4,407 (120.620) Total funds carrled forward 105,406 105,406 83,787 The Slalemenl of Financial Aelivilies include5 all gain$ and losse5 rgmgnised in the year. The notes on pages 9 lo 17 lomi p8rt of these financlal slalements. Page 7
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Limltgd by Guarantee) REGISTERED NUMBER,. 07007505 BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Nott Current assèts Debtors Investments Cash at bank and in hand 10 528 5, 185 86,253 32,39T 109.429 109,957 123.835 Currant Ilabllltl•s Cred0r8.. amounts falllng due wilhln one year 12 {4,5511 (40,048) Ngt Gurront as8•t$ 105,406 83, T87 Total n•t a88•ts 105,406 83, 787 Charlty funds Llnrestricted funds 13 105.406 83,787 Total funds 105,406 83,787 The Charity was 8nlill8d to exemption from audll under secllon 477 of the Companies Act 2006. The members have not required the company to obtsln an audit for the year in question in accordance with section 476 of Companles Act 2006. The Trustees acknowledge their responsibilities for complying with the requiremen16 of the Act with respect to accounting rg¢or(Is and preparation of fin8ncial slalemenls. The financl81 statemen15 have bean preparad in accordance wlth the provisions applicable lo enli1185 sublecl lo th8 small companles reglme. The flnancial 8tstements were approved and Èuthorisèd for issue by the Trustees and signed on Ihelr behalf by.. Mrs J M Lenton Chair of trustees Dale.. 23 March 2026 The notes on pages 9 to 17 fomi part of these tinan¢ial statements. Page 8
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmltod by Guarants¢) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General Informat5on As sèt out the trustees. report, Gransden and District Agrlcullural Soclely is an Incorporated charity rggislered in England and Wales. The addrass of th8ir rggistergd office is 20 Whiston Way, Sl N801s, Cambs PE19 6AU. The financial slalemenls are prepared in st6rlin9, whlch is thè functional currency of the gnlity. The charltys objects are slated In the Iru$lees' report. Accountlng pollcl•s 2.1 Basls of pr•paratlon of flnanclal •tatamont The financlal statements have bean prep8red in accordance with the ChartlS8s SORP IFRS 1021 Accounting and Reporting by CharilSes', Slalemenl ol Recommended Practice applicable lo charities pr8parlng their accounts In accordance with thé Financial Reporting Standard appIlble in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151, the Finenclal Reporting Standard applicable Sn the UK and Republic of Ireland IFRS 1021 and the Companles Act 2006. Gransd8n and District Agricultural Society meets the definition ol a publlc bgnefit gnlily under FRS 102. Assets and Ilabllllies are initially rgcognlsed al historical cost or Ir8nsaclion value unless olherwl88 slated in thè relevant accountin9 policy. 2.2 Fund a¢¢ountlng Gener81 funds are unreslricled funds which are av8iloble for use 01 the dlscretion of Ihe Trustees Sn furthor8nce of the genero1 objectiV8$ of the Charity and which have not been designated for other purposes. 2.3 Incom• All incom8 is recognised once the Charlly has entillemènl to thè inGome. it is probable that the incorne wlll be recelved and the amount of income receivable can be mgasured reliably. 2.4 Exp•ndllur8 Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a third party, il is probable that a transfer of economlc bentrfits will b& required in settlement and the amount of the obligation can be measured reliably. All expenditur8 Is accounted for on an accruals basis. AJI exp8nses, includlng support costs and costs relating lo the governance of th8 ch8rlty, are Included In chable activities. Grants payable are charged in the year when the offer is mad8 except in those cases where the offer Is conditional, such grants being recogn1s8d as gxpgnditure when the conditions attaching are fijjfilled. Grants offered subject to conditlons which have not been mel at the year end are noled as a cornmilment, but not accrued as expendlture. All expenditure is inelusive of irrecoverable VAT. Page 9
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Limitèd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting polici•s Icontlnu•d} 2.5 Interest recelvable Interest on funds held on dgposil Is included when receivablg and th8 amount can be moa5ured reliably by thg Charity; this is nom)ally upon notification of the Interest paSd or payable by the Snslitution with whom the funds are deposited. 2.6 Dgbtor¥ Trade and other doblors ar8 recognised al the selllemenl amount after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts dug. 2.7 Cash al bank and In hand Cash al bank and In hané Includes cash and short-t8rm hlghly Ilquld Inveslmanls wllh a short maturity of three months or less from the dale of 8cqulsltlon or openlng of the deposit or simllar account. 2.8 Llablllt1•8 and provl8lon• Liabi1I119s ar9 recognlsed when there is an obligation at the Balance Sheet dale as a result of a past event, Is probable that a transfer of economic benefit will be required Sn 8etllemenl. 8nd the amount ol the $8tt18m8nl can be esllmaled reliably. Liabilities are wognisgd al the amoLFnt that the Charity anticipalgs Il wsll pay lo $91119 the debt or the amount11 has recelved as advancetj payments for the goods or servlces it musl provide. 2.9 Ponslons The CharSty operates a defined contrlbullon penslon scheme and the pension charge represents the amounts p8yable by the Charity lo the fund in respect of the year. P8ge 10
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmlted by Guaronteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S Income from ¢harltabl• actlvltlfrs Unre¥lrlctgd funds 2025 Total funds 2025 To181 funds 2024 Gate money Entrance f868 Craft lent Trade stands Subscrlplions Donations Advertising Income towards c81ering 95,243 7,391 3,820 32,315 2,345 3,100 1,910 3,880 95,243 7.391 3.820 32.315 2,345 3,100 1,910 3.880 2,070 Total 2025 1 $0,004 150,004 2,07Q Inve$tm•nt Income Unr•$trlctèd funds 2025 Total fund• 2025 Total funds 2024 Interest r8¢eived 2.727 2,727 4,426 Page11
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY (A Company Llmlt•d by Guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2025 Analysls of expèndlturè on ¢harltablè activities summary by fund ty Unrestrlcted funds 2025 Total 2025 Total 2024 Gransden Show Grants 127.987 3,125 127.987 3.125 124,576 2,6C 131.112 131,112 127. 116 Analysls of •xp•ndlture by actlvltle¥ tlvltl•• undortaken directly 2025 Grant funding •¢tlvltlg8 2025 Support cost$ 2025 Total fund$ 2025 Total funds 2024 Gransden Show Grants 126,667 1,320 127,987 3,125 124,516 2,600 3,125 126,667 3,125 1,320 131,112 127,116 Tol812024 123,256 2,600 1,260 127, 716 Page 12
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysls of expendlture by actlvltles {contlnued) Analysls of dlrect cost$ Total funds 2025 Tol81 funds 2024 Staff costs Showground expenses Prlzes granted Cal8rlng co818 Printlng and sl#llonary Postage Website and Soare Telephone 8nd intérnel Readlng r¢)om hir Subscrlplions Miscgllaneous 8xpense8 17,381 93.198 5,340 2,252 4.173 383 456 331 138 552 2.463 15,836 97.115 1.383 2,828 4,182 493 248 316 168 352 335 126,667 123,256 Analyslry of Support cost• Total funds 2025 To181 funds 2024 Accountancy lees and independent examination 1,320 1,260 Page 13
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Limited by Guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Anatysls of grants Grants and Donatlons 2025 Total funds 2025 Tot81 funds 2024 Grants paid 3.125 3,125 2.600 Tol812024 2,600 2,600 Unrostrlcted fund8 2025 Total funds 2025 Total funds 2024 Oth•r donqtlon$ Cad8ls RABI Moth8rs Union Ladies In Pigs Brlllsh Pig AssoaalSon The Bike Trlal Acadamy UK The Country Trust Roundabout Magozine 650 600 325 350 soo 500 650 600 325 350 500 soo 2,600 200 200 3,125 3,125 2,600 Staff COBts 2025 2024 Wages and salaries Contribution to defined conlribLrtion pension schemgs 16,875 506 15,3T5 461 17,381 15,836 Page 14
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmlted by Guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Staff costs {contlnu•d) The average number of per80ns employ8d by the Charity durfng the year was as follow8= 2025 No. 2024 Event M8fb8ger No employee recelved remunerallon amounting lo more than £60,000 In elther year. The key management personnel of the charity comprise the Iruslegs and the Event Managgr. None of th9 Irust86s receive any remun8ralion. The tol81 amount of employee b8nefits (including employer pension conlribulionsl recelved by key manag8menl per80nnel for th8lr 8eNlce8 to the charlty wa8 £17,381 {2024 £15,836). Trust••s' r•mun•ratlon and exp•ns•8 During the yBar. no Trustees recgivgd any rernuneration or other benefits (2024- £NILJ. Durlng the year ended 31 Decembar 2025 a lotal of £99812024 £nll} wa8 paid to 3 Trustees lo reimbur80 items purchased on behalf ol the charity. 10. Dobtors 2025 2024 Due wlthln one ye8r Prepayments and accrued Income 528 5,185 11. CurT•nt •¥••t Invg¥trnonls 2025 2024 Flxed lemi bank deposits 86,253 Page 15
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY (A Company Llmlt•d by Guarants81 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 12. Credltors: Amounts falling du• wlthln one yèar 2025 2024 Trade ¢redilors Other laxalion and soclal security Accnjals and deferred incom8 99 218 4,234 24t 39,807 4,551 40,048 13. Stat•m•nt of fund8 St•t•m•nt of funds . curr•nt year Balance at Balanco at 1 January 2025 31 D•c•mbor 202S Income Expendltur• Unr•#trlctsd fund• General Fund 83,787 152,731 1131,1121 105,406 Goneral funds - Nel income generalod from the annual show Is added 10 9eneral reseryes and will be used lo lund future aclivilios In accordance wlth ch8rll8ble objecuves. Statemont of fund# - prlor yéar 8a18nce 81 31 D¢rnbel 2024 8818nce 81 l January 2024 Income Expendlture Unrèstrlctsd funds General Fund 204,40T 6,496 (12T, 116) 83,787 Page 16
GRANSDEN AND DISTRICT AGRICULTURAL SOCIETY IA Company Llmltod by Guaranteo) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. Anatysls of net assèts betwèen funds Analysls of net assets betweon funds - current yoar Unrestrlctgd funds 2025 Totsl fund$ 2025 Current assgls Creditors due wlthbn one year 109,957 {4,551 } 109,957 {4.551) Totsl 105,406 105,406 Analysls of net Assets b•two•n fund8 - prlor y•Ar Unstricted funds 2024 Total funds 2024 Currant assets Credllors due wllhln one year 123,835 (40,048) 123,835 (40,048) Total 83,787 83,78T 15. R•lated party tran8a¢tlong The Charity has not entered into any related pariy transaction durlng the year, nor are th8rg any outstanding balances owing b8tsveen related parties and the Charity al 31 December 2025. Pagg 17