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Frome and District Agricultural Society Limited
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Charity No. 1138613
Company No. 07344699 Trustees’ Report and Unaudited Accounts
31 December 2025
Frome and District Agricultural Society Limited
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Contents
| Pages | ||
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| Trustees’ Annual Report | 2to3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| SummaryIncome and ExpenditureAccount | 6 | |
| Balance Sheet | 7 | |
| Statement of Cash flows | 8 | |
| Notes to the Accounts | Sto | ié6 |
| DetailedStatementofFinancialActivities | 17to | 18 |
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Frome and District Agricultural Society Limited
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Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2025.
REFERENCE AND ADMINISTRATIVE DETAILS Company No. 67344699
Charity No. 1138613
Principal Office
West Woodlands Show Ground
Bunns Lane
West Woodlands Frome
BA11 SES
Registered Office
West Woodlands Show Ground
Bunns Lane West Woodlands Frome BA11 SES
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following following Directors and Trustees served during the year:
; The following following Directors : R.W. Arney ; M.K. Brake : R.P. Cary JR. Dowling : S.F. Fear : T. Haygreen : S.C. Head é A. Hicks : M.A. Hinton B. Keevil | K.H.G. Penny JA, Salmon ' T. Sharp : S.H. Welch i B.C. Wilson : Key Management Personnel Chair : Accountants
B.C. Wilson {Resigned 7 April 2025)
Ms K. H. G. Penny
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Frome and District Agricultural Society Limited
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Trustees Annual Report
R. E. Froud & Associates Ltd 61 Robins Lane Frome Somerset BA11 3ET
Bankers HSBC 46 Fore Street Trowhridge Wiltshire BA14 8EL
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document are to promote the genera! advancement of agriculture, forestry and horticulture through providing exhibtions, technical education, scientific investigations and other such means.
The main activities undertaken in relation to those purposes are a 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.
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.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102),
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Signed on behalf of the board
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K.H.G. Penny | i ~Y
Trustee02 March 2026 iae qj
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Frome and District Agricultural Society Limited
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Independent Examiners Report
Independent Examiner's Report to the trustees of Frome and District Agricultural Society Limited
! report to the charity trustees on my examination of the financial statements of Frome and District Agricultural Society Limited for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees of the company (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 (‘the 2006 Act.
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 your charity's financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’), In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
independent examiner's statement As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | ama member of Chartered Institute of Management Accountants, which is one of the listed bodies. | | have completed my examination. | can confirm that no material matters have come to my attention in : connection with the examination giving me cause to believe:
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accounting records were not kept in accordance with section 386 of the 2006 Act ; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair’ view which is nota matter considered as part of an independent examination; or
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the financial statements 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).
| 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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Natalie Froud ACMA CGMA Chartered Institute of Management Accountants R. E. Froud & Associates Ltd 61 Robins Lane Frome Somerset
BA11 3ET
02 March 2026
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Frome and District Agricultural Society Limited
Statement of Financial Activities
for the year ended 31 December 2025
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Totalfunds | Totalfunds | |||
| 2025 | 2025 | 2024 | |||
| Notes | £ | £ | £ | ||
| income and endowments | |||||
| from: | |||||
| Donations and legacies | 4 | 22,122 | 22,122 | 37,710 | |
| Othertrading activities | 5 | 281,998 | 281,998 | 294,363 | |
| Investments | 6 | & | 8 | 626 | |
| Other | 7 | 48,792 | 48,792 | 46,503 | |
| Total | 352,920 | 352,920 | 379,202 | ||
| Expenditure on: | |||||
| Raisingfunds | 8 | 227,066 | 227,066 | 224,638 | |
| Charitable activities | 9 | 5,048 | 5,048 | 10,762 | |
| Other | 10 | 126,275 | 126,275 | 129,588 | |
| Total | 358,389 | 358,389 | 364,988 | ||
| Net gains on investments | - | - | ~ | ||
| Net (expenditure)/income | 11 | (5,469) | (5,469) | 14,214 | |
| Transfers between funds | - | - | - | ||
| Net(expenditure}/income beforeothergains/(losses) |
5,469 | 5,469 | 14, 4,214 |
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| Othergains and losses | |||||
| Gains on revaluation of | |||||
| fixed assets | - | - | 158,694 | ||
| Netmovement in funds | (5,469) | (5,469) | 172,908 | ||
| Reconciliation offunds: | |||||
| Total funds brought forward | 1,714,741 | 1,714,741 | 1,541,833 | ||
| Tota!fundscarriedforward | 1,709,272 | 1,709,272 | — | 1,714,741 |
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Frome and District Agricultural Society Limited Summary Income and Expenditure Account
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for the year ended 31 December 2025
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|2025|2024|
|£|£|
|income|352,912|378,576|
|Interest|and|investment|income|8|626|
|Gross income|for the year|352,920|379,202|
|Expenditure|355,786|361,663|
|Depreciation|and|charges for|
|impairment.of fixed|assets|2,603|3,325|
|Total expenditure|for the year|358,389|364,988|
|Net|(expenditure}/income|before|tax|
|for the year|{5,469}|14,214|
|Net (expenditure )/income|for the year|(5,469)|14,214|
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Frome and District Agricultural Soclety Limited Balance Sheet
at 31 December 2025
| Company No. | 07344699 | Notes | 2025 | 2024 | |
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible assets | 14 | 1,675,156 | 1,672,558 | ||
| 1,675,156 | 1,672,558 | ||||
| Current assets | |||||
| Debtors | 15 | 13,521 | 13,296 | ||
| Cash at bankand | and in hand | 48,413 | 37,949 | ||
| 61,934 | 51,245 | ||||
| Creditors:Amountfallingdue-within one year | 16 | (27,818) | (9,062) | ||
| Net current assets | 34,116 | 42,183 | |||
| Total assets less | current liabilities | 1,709,272 | 1,714,741 | ||
| Net assets excluding pension asset or liability | 1,709,272 | 1,714,741 | |||
| Total netassets | 1,709,272 | 1,714,744 | |||
| Thefunds ofthe | charity | ||||
| Restricted funds | 18 | ||||
| Unrestricted funds | 18 | ||||
| General funds | 991,425 | 996,894 | |||
| 991,425 | 996,894 | ||||
| Reserves | 18 | ||||
| Revaluation reserve | 717 847 | 717,847 | |||
| 717,847 | 717,847 | ||||
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| Total funds | 1,709,272 | 1,714,741 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006. relating to small companies.
For the year ended 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006,
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 02 March 2026
And signed on its behalf by:
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Trustee ——«
K.H.G. Penny owe [We”] SO eee
02 March 2026 :
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Frome and District Agricultural Society Limited Statement of Cash flows
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for the year ended 31 December 2025
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| 2025 | 2024 | |
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| £ | £ | |
| Cashflows from operating activities | ||
| Net(expenditure)/Income perStatement ofFinancial Activities | (5,469) | 172,908 |
| Adjustments for: | ||
| Depreciation ofproperty, plantand equipment | 2,458 | 3,325 |
| Losson disposal oftangiblefixed assets | 145 | - |
| Dividends, interestand rentsfrom investments | (48,800) | (47,129) |
| Increase intradeandotherreceivables Increase/(Decrease} intradeand otherpayables |
(225) 18,756 |
{3,237) (3,753) |
| Netcashused inoperatingactlvities | —_____ (33,135) |
ten (36,580) |
| Cashflowsfrom investing activities | ||
| Paymentsforproperty, plantand equipment | (5,200) | (4,897) |
| Dividends, interestand rentsfrom investments | 48,800 | 47,129 |
| Netcashfrom investing activities | 43,600 | 42,232 |
| Netcashfrom financing activities | - | - |
| Netincrease incash andcash equivalents | 10,465 | 5,652 |
| Cashand cash equivalents atthe beginningofthe year | 37,949 | 32,297 |
| Cashandcashequivalentsattheendoftheyear | 48,444 | 37,949 |
| Components ofcashandcash equivalents | ||
| Cashand bankbalances | 48,413 | 37,949 |
| 48,413 | 37,949 |
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Frome and District Agricultural Society Limited Notes to the Accounts
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for the year ended 31 December 2025
1 Accounting policies
Basis of preparation
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 (FR5 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
| Fund accounting | |
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| Unrestricted funds | These are availablefor use atthe discretion ofthe trustees in furtherance ofthe |
| general objects ofthe charity. | |
| Designated funds | =These are unrestrictedfundsearmarked bythe trusteesforparticularpurposes. |
| Revaluation funds | These are unrestrictedfundswhich include-a revaluation reserve representingthe |
| restatement of investment assets attheir market values. | |
| Restrictedfunds | These are available forusesubjectto restrictions imposed bythedonororthrough |
| terms ofan appeal. | |
| income | |
| Recognition of | Income is included in theStatement ofFinancial Activities (SoFA)whenthecharity |
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
| theincome can bemeasuredwith sufficient reliability. | |
| income with related Where income has related expenditurethe income and related expenditure is | |
| expenditure | reported gross in theSoFA. |
| Donations and | Voluntary income received bywayofgrants, donations and gifts is included in the |
| legacies | theSoFAwhen receivable and onlywhenthe Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims-Is included In theSoFA atthesametime as the |
| donations and gifts | _gift/donation to which It relates. |
| Donated services | These are only included in income (with anequivalent amount in expenditure} |
| and facilities | where the benefit tothe Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | Thevalue ofany volunteerhelp received is not included in theaccounts. |
| Investment Income | This is included in the accountswhen receivable. |
| Gains/(losses} on | This includes any gainor loss resultingfrom revaluing investments to marketvalue |
| revaluation offixed | atthe end oftheyear. |
| assets | |
| Gains/(losses) on | This includesanygain or lossonthesale of investments. |
| investmentassets |
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Frome and District Agricultural Society Limited
: Notes to the Accounts
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|Expenditure|
|Recognition of|Expenditure|is recognised|on an|accruals|basis.|Expenditure|includes|any VAT which|
|expenditure|cannot|be|fully|recovered,|and|is|reported|as part|of the expenditure|to|which|it|
|relates.|
|Expenditure|on|These comprise the costs|associated with|attracting voluntary|income, fundraising|
|raising funds|trading|costs|and|investment management|costs.|
|Expenditure|on|These comprise|the costs|incurred|by the Charityin the|delivery of its|activities and|
|charitable|activities|services|in the furtherance|of|its objects,|including the|making of grants|and|
|governance|costs.|
|Grants|payable|All grant expenditure|is|accounted for on an|actual|paid|basis|plus an|accrual|for|
|grants that have|been|approved|by the trustees|at the end|of the year but|not yet|
|paid.|
|Governance|casts|These|include those costs|associated|with|meeting the constitutional and statutory|
|requirements|of the Charity,|including|any audit/independent examination fees,|
|costs|linked|to the strategic|management|of the|Charity,|together with|a|share of|
|other|administration|costs.|
|Other expenditure|These are support costs|not allocated|to a|particular activity.|
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Taxation The charity Is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation Is provided at the following annual rates in order to write off each asset over its estimated useful fife: equipmentFixtures, Fittings & Computer 25% reducing balance
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. in the statement of financial position, bank overdrafts are shown within borrowings or current ilabilities, In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at thelr settlement amount after allowing for any trade discounts due,
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Frome and District Agricultural Society Limited
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Notes to the Accounts
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown In accruals in the balance sheet. The assets of the ptan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not-have share capital. Each of the trustees is llable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
3 Statement of Financial Activities - prior year
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|---|---|---|---|---|---|---|
|Unrestricted|
|funds|Total|funds|
|2024|2024|
|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|37,710|37,710|
|Other trading|activities|294,363|294,363|
|investments|626|626|
|Other|46,503|46,503|
|Total|379,202|379,202|
|Expenditure|on:|
|Raising funds|224,638|224,638|
|Charitable|activities|10,762|10,762|
|Other|129,588|129,588|
|Tatal|364,988|364,988|
|Net income|14,214|14,214|
|Net|income|before|other|
|i|14,214|14,214|
|gains/(losses)|
|Other|gains|and|losses:|
|Gains|on|revaluation|of fixed|assets|158,694|158,694|
|Net movement|in|funds|172,908|172,908|
|Reconciliation|of funds:|
|Total|funds|brought forward|1,541,833|1,541,833|
|Total|funds|carried forward|1,714,741|1,714,741|
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‘Frome and District Agricultural Society Limited
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Notes to the Accounts
4 Income from donations and legacies
| 4 | Income fromfrom donations and legacies | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Appeals and donations | 22,122 | 22,122 | 37,710 | |
| 5 | Income from other trading activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| Showincome | 281,998 | 281,998 | 294,363 | |
| 281,998 | 281,998 | 294,363 | ||
| 6 | income from investments | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | £ | £ | ||
| Investment income | 8 | & | 626 | |
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| 8 | 8 | 626 | ||
| 7 | Other income | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| Rental income | 43,658 | 43,658 | 44,602 | |
| Otherincome | 5,134 | 5,134 | 1,901 | |
| 48,792 | 48,792, | 46,503 | ||
| 8 | Expenditure on raisingfunds | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Costs ofgenerating voluntary | ||||
| income | ||||
| Appeals and donations | 1,347 | 1,347 | 480 | |
| Fundraising tradingcosts | ||||
| Show income | 225,719 | 225,719 | 224,158 | |
| 227,066 | 227,066 | 224,638 |
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Frome and District Agricultural Soclety Limited
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Notes to the Accounts
9 Expenditure on charitable activities
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|Unrestricted|Total|Total|
|2025|2024|
|£|£|£|
|Governance|casts|
|Legal|and|professional|fees|1,648|1,648|7,163|
|Bank|interest|paid|2,513|2,513|2,513|
|Independent|examiner fees|887|887|1,086|
|5,048|5,048|10,762|
|10|Other expenditure|
|Unrestricted:|Total|Total|
|2025|2024|
|£|£|£|
|Employee|costs|58,260|58,260|59,628|
|Premises|costs|28,571|28,571|34,549|
|Amortisation,|depreciation,|
|impairment,|profit/loss|on|2,603|2,603|3,325|
|disposal|of fixed|assets|
|General|administrative|costs|36,841|36,841|32,086|
|126,275|126,275|129,588|
|11|Net (expenditure) /income|before transfers|
|2025|2024|
|This|is|stated|after|charging:|£|£|
|Depreciation|of owned|fixed|assets|2,458|3,325|
|12|Trustee|remuneration|and|expenses|
|One|or more|of the trustees|has|been|paid|expenses|in the current|or prior|periods.|
|2025|2024|
|Number|Number|
|Number|of trustees|paid|expenses|1|i|
|The|nature|of the|reimbursed|expenses|For|repairs|to show|field|before event|
|£|£|
|Total expenses|reimbursed|to|trustees|2,789|6,000|
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Frome and District Agricultural Society Limited Notes to the Accounts
13 Staff costs
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|---|---|---|---|---|---|---|
|2025|2024|
|Salaries and wages|54,654|56,509|
|Social|security costs|307|-|
|Pension|costs|1,693|1,744|
|56,654|58,253|
|No|employee|received|emoluments|in|excess|of £60,000.|
|The average|monthly number of full time equivalent employees|during the year was|as follows:|
|||2025|2024|
|Office|Number2|Number2|
|Smart|pension|
|i|14|Tangible fixed|assets|
|Freehold|
|Fixtures,|Land &|
|i|Landbuildings and|ComputerFittings &|Buildingsand|Total|
|equipment|improvemen|
|Cost|or|revaluation|
|:|At|1 January 2025|1,662,584|56,282|~|1,718,866|
|:|Additions|5,200|.|.|5,200|
|:|AtDisposals 31|December 2025|1,667,784-|48,731{7,551}|--|1,716,515(7,551)|
|:|Depreciation|and|)|—|
|:|impairment|
|:|At|1 January 2025|-|46,307|-|46,307|
|Depreciation|charge|for the|
|year|:|2,458|;|2,458|
|Disposals|-|(7,406)|-|(7,406)|
|;|At 31 December 2025|-|41,359|-|41,359|
|i|Net book values|
|t|At 31 December 2025|1,667,784|7,372|-|1,675,156|
|;|At 31 December 2024|1,662,584|9,975|-|1,672,559|
|i|15|Debtors|
|:|2025|2024|
|i|
|rTrade|debtors|10,075|8,811|
|:|Prepayments and accrued|income|3,446|4,485|
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Frome and District Agricultural Society Limited
Notes to the Accounts
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|16|Creditors:|
|amounts|falling|due|within|one|year|
|2025|2024|
|£|£|
|Trade|creditors|16,018|7,462|
|Other taxes.and|social|security|8,113|84|
|Other creditors|257|(61)|
|Accruals|998|1,577|
|Deferred|income|2,432|-|
|27,818|9,062|
|17|Deferred|income|
|Movement of the deferred income shown|in|Creditors: amounts falling|due|within|one year|
|2025|2024|
|£|£|
|At|1 January|-|1,940|
|Released|in|current|year|-|(1,940)|
|Deferred|in|current year|2,432|-|
|At|31|December|2,432|-|
|Memberships|and|patrons|
|18|Movement in|funds|
|Incoming|
|resoursours|aaa|
|{including|Resources|
|other|December|
|AtiJanuary|—|gains/losses|expended|2025|
|2025|}|
|£|£|£|
|Restricted|funds:|
|Unrestricted funds:|
|General funds|996,894|352,920|{358,389)|991,425|
|Revaluation|Reserves:|
|Revaluation|fund|717,847|-|717,847|
|Total revaluation|reserves|717,847|-|717,847|
|Total funds|1,714,741|352,920|(358,389)|1,709,272|
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Purposes and restrictions. in relation to the funds: Revaluation reserves Represent the amount by which Investments exceed their historical cost.
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Frome and District Agricultural Society Limited Notes to the Accounts
19 Analysis of net assets between funds
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|Unrestricted|Total|
|funds|
|£|£|
|Fixed|assets|1,675,156|1,675,156|
|Net|current|assets|34,116|34,116|
|1,709,272|1,709,272|
|20|Reconciliation|of net debt|
|At|31|
|At|1 January|December|
|2025|Cash|flows|2025|
|£|£|£|
|:|Cash|and|cash|equivalents|37,949|10,464|48,413|
|37,949|10,464|48,413.|
|Net debt|37,949|10,464|48,413|
|21|Commitments|
|Operating|lease commitments|
|Annual|commitments|under non-cancellable|operating|leases|are|as|follows:|
|2025|2025|2024|2024|
|f|Land and|Land and|
|t:|buildings|Otherth|buildings|Other|
|'|
|tOperating|leases|with|expiry|date:|
|Pension|commitments|
|;|Smart pension fund for auto enrolment commitments|
|2025|2024|
|:|
|:The|pension|cost|charge|to the|company|
|amounted|to:|1,693|1,744|
|22|Related|party|disclosures|
|i|Controlling party|
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The company is limited by guarantee and has no share capital; thus no single party controls the company.
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Frome and District Agricultural Society Limited Detailed Statement of Financial Activities
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for the year ended 31 December 2025
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|---|---|---|---|---|---|---|
|Unrestricted|
|funds|Totalfunds|Total|funds|
|2025|2025|2024|
|£|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|
|Appeals|and|donations|22,122|22,122|37,710|
|22,122|22,122|37,710|
|Other trading|activities|
|Show|income|281,998|281,998|294,363|
|281,998|281,998|294,363|
|Investments|
|Investment|income|8|8|626|
|8|8|626|
|Other|
|Rental|income|43,658|43,658|44,602|
|Other income|5,134|5,134|1,901|
|48,792|48,792|46,503|
|Total income|and endowments|352,920|352,920|379,202|
|Expenditure|on:|
|Costs|of generating|donations|and|
|legacies|
|Appeals|and|donations|1,347|1,347|480|
|1,347|1,347|480|
|Costs|of other trading|activities|
|Show|income|_|[225,719]|225,719|224,158|
|225,719|225,719|224,158|
|Totalfundslofof|expenditure.|on raising1|227,066|227,066|224,638|
|Governance|costs|
|Legal|and|professional|fees|1,648|1,648|7,163|
|Bank|interest|paid|2,513|2,513|2,513|
|Independent|examiner fees|887|887|1,086|
|5,048|5,048|10,762|
|Total of expenditure|on|charitable|
|activities|5,048|5,048|10,762|
|Employee|costs|
|Salaries/wages.|54,654|54,654|56,509|
|Employer's|NIC|307|30?|-|
|Pension costs|1,693|1,693|1,744|
|Staff entertainment|668|668|908|
|Staff training|938|938|467|
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Frome and District Agricultural Society Limited Detailed Statement of Financial Activities
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|---|---|---|---|---|---|---|---|
|58,260|58,260|59,628|
|Premises|costs|
|Rates|4,226|4,226|2,141|
|Light,|heat|and|power|4,024|4,024|5,693|
|Premimaintenanceremises repairs and|20,321|20,321|26,715|
|28,571|28,571|34,549|
|General|administrative|costs,|
|including|depreciation|and|
|amortisation|
|Depreciationiati|of|Fiixtures|,|Fittiittings|2,458|2,458|3,325|
|& Computer equipment|
|Depreciation|of|Freehold|Land|&|
|Buildings|and|improvements|
|oss on|disposal of tangible fixed|145|1A8|;|
|assets|
|Bank charges|3,163|3,163|3,344|
|Equiquipmentt|leasileasing|andd|hihire|6,548|6,548|6,057|
|charges|
|General|insurances|8,253|8,253|7,404|
|Postage and couriers|2,237|2,237|1,390|
|S|oftwa|re,re,|IT|support|and|d|related|
|costs|5,658|5,658|5,392|
|Stationery and|printing|6,703|6,703|6,013|
|Sundry expenses|3,302|3,302|793|
|Telephone,|fax and|broadband|977|977|1,693|
|39,444|39,444|35,411|
|Total of expenditure|of other costs|126,275|126,275|129,588|
|Total expenditure|358,389|358,389|364,988|
|Net|gains|on|investments|-|-|-|
|Net (expenditure)/income|(5,469)5,469|(5,469)4|14,214|
|Net|(expenditure}/income|before|
|other gains/{losses)|
|(exp|Vv|(5,469)|(5,469)|14,214|
|Other|recognised|gains|and|losses|
|Gains on|revaluation|of fixed|
|.|-|158,694|
|assets|
|Other Gains|-|-|-|
|Net movement|in funds|(5,469)|(5,469)|172,908|
|Reconciliation|of|funds:|
|Total funds|brought forward|1,714,741|1,714,741|1,541,833|
|Total funds carried forward|1,709,272|1,709,272|1,714,741|
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