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2021-12-31-accounts

Company registration number: 07344699 Charity registration number: 1138613

Frome and District Agricultural Society Limited

(A company limited by share capital) Annual Report and Financial Statements

for the Year Ended 31 December 2021

Frome and District Agricultural Society Limited

Contents

Reference and Administrative Details 1
Strategic Report 2
Trustees' Report 3
Statement of Trustees' Responsibilities 4
Independent Examiner's Report 5
Statement of Financial Activities 6 to 7
Balance Sheet 8
Notes to the Financial Statements 9 to 17

Frome and District Agricultural Society Limited

Reference and Administrative Details

Chairman R P Cary Trustees C R Stilton M A Hinton S C Head S H Welch J R Dowling J Y Scott P J Cary K H G Penny M K Brake J A Salmon S F Fear R W Arney J S Padfield R E Flower B C Wilson Principal Office The Show Office Rodden Road Frome Somerset BA11 2AH The charity is incorporated in England and Wales. Company Registration Number 07344699 Charity Registration Number 1138613

Page 1

Frome and District Agricultural Society Limited

Strategic Report for the Year Ended 31 December 2021

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 December 2021, in compliance with s414C of the Companies Act 2006.

Financial review

The charity has recovered from the Covid 19 problems that caused the cancellation of the Show in 2020 and has suffered no significant financial problems as a result. The 2021 Show has resulted in a modest surplus and the finances of the Society are in a sound condition.

Policy on reserves

In the event of a poor year, which would probably be due to adverse weather conditions, the trustees are likely to have set aside sufficient funds from these reserves. With sufficient funds and cash held the trustees are happy this position remains adequately covered. The overriding objective of the society is to continually re-invest the funds to broaden the educational benefit to a larger number of people.

The strategic report was approved by the trustees of the charity on 20 June 2022 and signed on its behalf by:

......................................... R P Cary Chairman

......................................... S H Welch Trustee

Page 2

Frome and District Agricultural Society Limited

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2021.

Objectives and activities

Objects and aims

The charity's objectives are to promote the general advancement of agriculture, forestry and horticulture through providing exhibitions, technical education, scientific investigations and other such means. This is achieved mainly through the one day show where the general public have an opportunity to see a wide range of farm animals and variety of cheeses produced throughout the world. This provides education and training in all aspects of farming, cultivation and management of land and allied trades.

Public benefit

An annual agricultural show is held at which farmers and cheese producers exhibit the best of their work to show the public. Many of the exhibits demonstrate how their product or livestock is produced.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The charity is incorporated and governed by its' own Memorandum and Articles of Association.

The charity has a management committee of 16 volunteer members who have overall control and responsibility for policy and major decision making and all are directors and trustees. Day to day management is carried out by a full time show manager.

Recruitment and appointment of trustees

The management committee identify potential candidates to fulfil certain roles from either new or existing areas of operation. They would then be proposed, elected and appointed by the management committee.

The annual report was approved by the trustees of the charity on 20 June 2022 and signed on its behalf by:

......................................... R P Cary Chairman

......................................... S H Welch Trustee

Page 3

Frome and District Agricultural Society Limited

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Frome and District Agricultural Society Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 20 June 2022 and signed on its behalf by:

......................................... R P Cary Chairman

......................................... S H Welch Trustee

Page 4

Frome and District Agricultural Society Limited

Independent Examiner's Report to the trustees of Frome and District Agricultural Society Limited

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 6 to 17.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Frome and District Agricultural Society Limited (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Frome and District Agricultural Society Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since Frome and District Agricultural Society Limited's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of AFA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Frome and District Agricultural Society Limited as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I 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 accounts to be reached.

...................................... C E Weare AFA

20 June 2022

Page 5

Frome and District Agricultural Society Limited

Statement of Financial Activities for the Year Ended 31 December 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Investment income
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16
Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Investment income
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16
Unrestricted
funds
£
10,301
248,305
1,058
26,451
286,115
(252,864)
(2,495)
(255,359)
30,756
30,756
948,637
979,393
Unrestricted
funds
£
26,603
231
1,151
18,132
46,117
(75,281)
(4,554)
(79,835)
(33,718)
(33,718)
982,355
948,637
Total
2021
£
10,301
248,305
1,058
26,451
286,115
(252,864)
(2,495)
(255,359)
30,756
30,756
948,637
979,393
Total
2020
£
26,603
231
1,151
18,132
46,117
(75,281)
(4,554)
(79,835)
(33,718)
(33,718)
982,355
948,637

Page 6

Frome and District Agricultural Society Limited

Statement of Financial Activities for the Year Ended 31 December 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 16.

Page 7

Frome and District Agricultural Society Limited

(Registration number: 07344699) Balance Sheet as at 31 December 2021

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
16
2021
£
736,929
20,761
226,654
247,415
(4,951)
242,464
979,393
979,393
979,393
2020
£
744,130
26,381
202,519
228,900
(24,393)
204,507
948,637
948,637
948,637

For the financial year ending 31 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The financial statements on pages 6 to 17 were approved by the trustees, and authorised for issue on 20 June 2022 and signed on their behalf by:

......................................... R P Cary Chairman

......................................... S H Welch Trustee

Page 8

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

1 Charity status

The charity is limited by share capital, incorporated in England and Wales.

The address of its registered office is: The Show Office Rodden Road Frome Somerset BA11 2AH

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Frome and District Agricultural Society Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 9

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 10

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

Asset class Depreciation method and rate Freehold land and buildings 2% on cost on buildings 25% on reducing balance and 25% on Furniture and equipment cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Page 11

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 12

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
4
Income from other trading activities
Events income;
Other events income
5
Investment income
Other investment income
6
Other income
Rental income
Unrestricted
funds
General
£
437
9,864
10,301
Unrestricted
funds
General
£
26,451
Total
2021
£
437
9,864
10,301
Total
2021
£
248,305
248,305
Total
2021
£
1,058
Total
2021
£
26,451
Total
2020
£
-
26,603
26,603
Total
2020
£
231
231
Total
2020
£
1,151
Total
2020
£
18,132

Page 13

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

7 Expenditure on raising funds

a) Costs of trading activities

Note
Costs of goods sold
Other direct costs of activities for generating
funds
Allocated support costs
9
8
Expenditure on charitable activities
Governance costs
9
Analysis of governance and support costs
Governance costs
Legal fees
Allocated support costs
Unrestricted
funds
General
£
35,116
125,904
91,844
252,864
Note
9
Total
2021
£
35,116
125,904
91,844
252,864
Total
2021
£
2,495
Total
2021
£
-
2,495
2,495
Total
2020
£
3,376
6,652
65,253
75,281
Total
2020
£
4,554
Total
2020
£
2,574
1,980
4,554

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

11 Staff costs

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Page 14

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

Staff No employee received emoluments of more than £60,000 during the year.

2021 2020
No No
3 2

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

Cost
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
14 Debtors
Trade debtors
Other debtors
15 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals
Land and
buildings
£
757,153
757,153
16,074
6,436
22,510
734,643
741,079
Land and
buildings
£
757,153
757,153
16,074
6,436
22,510
734,643
741,079
Furniture and
equipment
£
41,158
41,158
38,107
765
38,872
2,286
3,051
2021
£
7,769
12,992
20,761
2021
£
43
-
2,508
2,400
4,951
Furniture and
equipment
£
41,158
41,158
38,107
765
38,872
2,286
3,051
2021
£
7,769
12,992
20,761
2021
£
43
-
2,508
2,400
4,951
Total
£
798,311
798,311
54,181
7,201
61,382
736,929
744,130
2020
£
8,741
17,640
757,153 41,158
16,074
6,436
38,107
765
22,510 38,872
734,643 2,286
741,079 3,051
2021
£
7,769
12,992
20,761
2021
£
43
-
2,508
2,400
4,951
26,381
2020
£
61
1,849
20,583
1,900
24,393

Page 15

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

16 Funds

16 Funds
Balance at 1
January 2021
£
Unrestricted funds
Unrestricted general funds
General Funds
948,637
Balance at 1
January 2020
£
Unrestricted funds
Unrestricted general funds
General Funds
982,355
17 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Incoming
resources
£
286,115
Incoming
resources
£
46,117
Resources
expended
£
(255,359)
Resources
expended
£
(79,835)
Unrestricted
funds
General
£
736,929
247,415
(4,951)
979,393
Unrestricted
funds
General
£
744,130
228,900
(24,393)
948,637
Balance at 31
December
2021
£
979,393
Balance at 31
December
2020
£
948,637
Total funds
£
736,929
247,415
(4,951)
979,393
Total funds at
31 December
2020
£
744,130
228,900
(24,393)
948,637

Page 16

Frome and District Agricultural Society Limited

Notes to the Financial Statements for the Year Ended 31 December 2021

18 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
At 1 January
2021
£
202,519
202,519
At 1 January
2020
£
209,887
209,887
Cash flow
£
At 31
December 2021
£
24,135
226,654
24,135
226,654
Cash flow
£
At 31
December
2020
£
(7,368)
202,519
(7,368)
202,519
Cash flow
£
At 31
December 2021
£
24,135
226,654
24,135
226,654
Cash flow
£
At 31
December
2020
£
(7,368)
202,519
(7,368)
202,519
226,654
At 31
December
2020
£
202,519
202,519

Page 17

Frome and District Agricultural Society Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

Donations and legacies
Appeals and donations
UK Government grants
Other trading activities
Show income
Investment income
Investment income
Other income
Rental income
2021
Unrestricted
funds
General
£
26,451
26,451
2021
Total
£
437
9,864
10,301
2021
Total
£
248,305
248,305
2021
Total
£
1,058
1,058
2021
Total
£
26,451
26,451
Total
2020
£
-
26,603
26,603
Total
2020
£
231
231
Total
2020
£
1,151
1,151
Total
2020
£
18,132
18,132

Page 18

Frome and District Agricultural Society Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

Raising funds
Cash prizes, awards and trophies
Section expenses
Event catering
Printing and stationery
Advertising
Fitting up ground
Hire of plant and machinery
Postage and telephone
Subscriptions
Entertainment and attractions
Security and first aid
Insurance
Administrative wages
Rates and water
Light and heat
Repairs and maintenance
Computer consumables
Donations
Hire of office equipment
Sundry expenses
Late filing penalties
Credit card and bank charges
Depreciation of freehold buildings
Depreciation on furniture and equipment
Charitable activities
Consultancy fees
Independent examiner's fee
2021
Total
£
3,817
8,835
9,591
5,321
7,552
25,433
47,313
3,797
61
17,310
25,843
6,147
54,369
542
1,239
10,160
4,830
170
4,777
647
2,871
5,038
6,436
765
(252,864)
2021
Total
£
-
2,495
(2,495)
Total
2020
£
-
497
-
2,718
161
-
-
1,993
501
-
-
4,158
42,745
781
1,356
6,213
2,420
300
3,493
472
-
18
6,436
1,019
(75,281)
Total
2020
£
2,574
1,980
(4,554)

Page 19