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2025-09-30-accounts

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Draft Financial Statements

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Charity registration number 1135686 (England and Wales) Company registration number 06796428

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

AJ Chapman D J Maxwell JE Mount W J Young P Clarke M D Marlow M CH Trembath

(Appointed 18 November 2024)

Charity number 1135686

Company number 06796428

Registered office

Oakley House Headway Business Park 3 Saxon Way West Corby Northamptonshire NN18 9EZ

Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

CONTENTS

Page
Trustees’ report 1-2
Statement of trustees’ responsibilities 3
Statement of financial activities 3)
Balance sheet 6
Notestothefinancialstatements 7-15

Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deeds, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity's objects are:

To promote and advance for the benefit of the public agriculture, horticulture and rural crafts and skills in all their branches by the improvement of livestock and the demonstration and showing of livestock, machinery, drafts, products, methods and processes connected with agriculture and agricultural education in particular through the holding of shows.

To make such grants and donations to such registered charities as the trustees see fit.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The board of directors and trustees were pleased with the results of another successful show which generated record levels of income. The show generated sufficient funds to allow for the trustees to set aside a sum of £23,750 to be allocated to charitable causes.

Financial review

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates approximately to the overall fixed costs of the following annual show.

The closing non-designated funds of £42,104 are considered sufficient to cover ongoing costs and the fixed costs for next year’s show.

Under the Memorandum and Articles of Association, the charity has the power to invest funds in any way the trustees are agreed on.

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

All section leaders complete risk assessments and trained stewards are present at all activities. This remains under constant review.

Structure, governance and management

The charity has been set up as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 20 January 2009 as amended by a resolution dated 19 March 2010. It is a registered charity with the Charity Commission with a registered number 1135686.

Membership is open to all individuals who in the opinion of the Council are desirable persons to be admitted. Each member agrees to contribute £10 in the event of the charity winding up.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

AJ Chapman

D J Maxwell

JE Mount

W J Young

P Clarke

M D Marlow M CH Trembath (Appointed 18 November 2024)

The charity may by ordinary resolution appoint a director or the directors may appoint a director. At each annual general meeting one third of the directors must retire from office. The directors manage the business of the charity.

Risk policy

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

All section leaders complete risk assessments and trained stewards are present at all activities. This remains under constant review.

The trustees’ report was approved by the Board of Trustees.

MC H Trembath

Trustee

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees, who are also the directors of Blaston & District Agricultural Show Society for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

| report to the trustees on my examination of the financial statements of Blaston & District Agricultural Show Society (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

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James Hathaway

Dated: Mv farj2e2 <

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted Unrestricted Total Total
funds funds
general bursary
2025 2025 2025 2024
Notes £ £ £ £
Income and endowments from:
Donations and legacies 2 67 - 67 64
Charitable activities 3 103,089 - 103,089 88,212
Other trading activities 4 6,760 - 6,760 4,936
Other income 5 812 . 812 -
Total income 110,728 - 110,728 93,212
Expenditure on:
Raising funds 6 27,358 - 27,358 21,343
Charitable activities 7 81,755 - 81,755 63,667
Total resources expended 109,113 - 109,113 85,010
Net income for the year/
Net movement in funds 1,615 - 1,615 8,202
Fund balances at 1 October 2024 40,489 4,000 44,489 36,287
Fundbalancesat30September2025 42,104 4,000 46,104 44,489

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 1 7,924 563
Current assets
Stocks 12 977 1,455
Debtors 13 927 1,356
Cash at bank and in hand 62,295 59,557
64,199 62,368
Creditors: amounts falling due within 14
one year (26,019) (18,442)
Net current assets 38,180 43,926
Total assets less current liabilities 46,104 44,489
The funds of the charity
Unrestricted funds - general 17 42,104 40,489
Unrestricted funds - bursary 16 4,000 4,000
46,104 44,489

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on EB Bhan

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M CH Trembath Trustee

Company registration number 06796428 (England and Wales)

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Draft Financial Statements BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity information

Blaston & District Agricultural Show Society is a private company limited by guarantee incorporated in England and Wales. The registered office is Oakley House, Headway Business Park, 3 Saxon Way West, Corby, Northamptonshire, NN18 9EZ.

The accounts have been prepared in accordance with the charity's governing documents the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

(Continued)

1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery 33% per annum of cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.10 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 67 64

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Membership subscriptions and sponsorships 6,760 4,936
5 Other income
Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Interest received 12 -
Hire of equipment 800 -
812 -
6 Raising funds
2025 2024
£ £
Governance costs 27,358 21,343
27,358 21,343

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

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Charitable activities

2025 2024
£ £
Bar purchases 8,872 6,372
Friday night costs 778 841
First aid costs 3,078 1,900
Prize money 1,640 1,287
Hire of plant & equipment 27,770 21,370
Show lunches 4,699 3,804
Entertainment and licences 2,166 5,249
Rosettes and badges 2,097 1,760
Show materials 6,905 5,084
Donations 23,750 16,000
81,755 63,667
Governance costs
2025 2024
£ £
Bank charges 904 872
Depreciation 1,039 958
Independent examiner
fees 412 360
Secretarial assistance 3,100 2,400
Printing and stationery 5,023 4,500
Computer costs 2,287 3,174
General office expenses 2,191 2,505
Marketing 6,756 3,539
Insurances 2,202 2,176
Health and safety 3,444 859
27,358 21,343

8 Governance costs

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. Tangible fixed assets

11. Tangible fixed assets
Plant and
machinery
£
Cost
At 1 October 2024 11,265
Additions 8,400
At 30 September 2025 19,665
Depreciation and impairment
At 1 October 2024 10,702
Depreciation charged in the year 1,039
At 30 September 2025 11,741
Carrying amount
At 30 September 2025 7,924
At 30 September 2024 563
12 Stocks
2025 2024
£ £
Finished goods and goods for resale 977 1,455
13 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors - 956
Prepayments and accrued income 927 400
927 1,356
14 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Deferred income 15 - 30
Other creditors 26,019 18,412
26,019 18,442

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Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

15 Deferred income

Deferred income
2025 2024
£ £
Arising from bookings in advance - 30
Deferred income is included in the financial statements as follows:
2025 2024
£ £
Deferred income is included within:
Current liabilities - 30
Movements in the year:
Deferred income at 1 October 2024 30 -
Released from previous periods (30) -
Resources deferred in the year 30
Deferredincomeat30September2025 - 30

16 Unrestricted funds - bursary

These are unrestricted funds which are material to the charity's activities.

At 1 October Transfers At 30
2024 September
2025
£ £ £
4,000 - 4,000
Previous year: At 1 October Transfers At 30
2023 September
2024
£
£
£
:
4,000
4,000

= 44s

Draft Financial Statements

BLASTON & DISTRICT AGRICULTURAL SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October Incoming Resources Transfers At 30
2024 resources expended September
2025
£ £ £ £ £
General funds 40,489 110,728 (109,113) - 42,104
Previous year: At 1 October Incoming Resources Transfers At 30
2023 resources expended September
2024
£ £ £ £ £
General funds 36,287 93,212 (85,010) (4,000) 40,489
Analysis of net assets between funds
Unrestricted Unrestricted Total
funds funds
general bursary
2025 2025 2025
£ £ £
At 30 September 2025:
Tangible assets 7,924 - 7,924
Current assets/(liabilities) 34,180 4,000 38,180
42,104 4,000 46,104
Unrestricted Unrestricted Total
funds funds
general bursary
2024 2024 2024
£ £ £
At 30 September 2024:
Tangible assets 563 - 563
Current assets/(liabilities) 39,926 4,000 43,926
40,489 4,000 44,489

18 Analysis of net assets between funds

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