Registered number 07843392
## Hanbury Countryside Show Society Ltd
## Report and Accounts
## 30 November 2022
Registered Charity Number 1160102 ( England)
## **Hanbury Countryside Show Society Ltd Report and accounts Contents**
||**Page**|
|---|---|
|Company information|2|
|Directors and Trustees report|3|
|Statement of directors' responsibilities|4|
|Examiners report to directors|5|
|Statement of Disclosure of Information to Independent Examiners|6|
|Directors and Trustee Report|7/8|
|Accountants' report to the Trustees and Directors|9|
|Statement of Financial Activities including Income and Expenditure|10|
|Profit and Loss|11|
|Balance Sheet|12|
|Cash flow statement|13|
|Notes to the financial statements|14/16|
|Notes to the financial statements - detailed Income and Expenditure|17/19|
1
## **Hanbury Countryside Show Society Ltd Company Information**
## **Directors**
R J Heath W J Wofford E Beale A Steenton R J R Woodward
**Independent Examiner** Jonathan Daly Lilac Cottage Forest Lane Hanbury Worcestershire B60 4HP
## **Bankers**
Lloyds Bank The Cross Worcester WR1 3PY
**Registered office** Lilac Cottage Forest Lane Hanbury Worcestershire B60 4HP
**Registered number** 07843392
2
**Hanbury Countryside Show Society Ltd Registered number: 07843392 Directors' Report**
The directors present their report and accounts for the year ended 30 November 2022.
## **Principal activities**
The company's principal activity during the year continued to be the advancement of agriculture and allied rural industries for the benefit of the public, including the provision of an annual show.
## **Directors**
The following persons served as directors during the year:
R J Heath W J Wofford A Steenton E Beale Appointed 27 October 2022 R J R Woodward
Trustee / Director Trustee / Director Trustee / Director
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 8 June 2023 and signed on its behalf.
Annette Steenton Director
3
## **Hanbury Countryside Show Society Ltd Statement of Directors' Responsibilities**
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Internal Control and Risk Management
The Board reviews the effectiveness of all material internal controls ,including operational, financial and compliance controls and risk management systems.
The internal control systems are designed to meet the Show's particular needs and risk to which it is exposed, to manage those risks and to provide reasonable assurance against misstatement or loss.
4
## **Independent Examiners Report to the Trustees and the directors of Hanbury Countryside Show Society Ltd**
I report on the accounts of the company for the year ended 30th November 2022 , which are set out on pages 10 to 19
## **Respective responsibilities of trustees and examiner:**
The directors and trustees who are directors for the purposes of company law are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ( the 2011 Act ) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination ,it is my responsibility to:
examine the accounts under section 145 of the 2011 Act
follows the procedures laid down in the general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act; and
state whether particular matters have come to my attention
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below:
## **Independent examiner's statement:**
1 which gives me reasonable cause to believe that, in any material respect , the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006;and
have not been met or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- 3 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting 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.
Jonathan Daly Chartered Certified Accountants Lilac Cottage Forest Lane Hanbury Worcestershire B60 4HP
8 June 2023
5
**Directors and Trustees Report for the year ended 30 November 2022**
## **Statement of Disclosure of Information to Independent Examiners**
We the directors of the company who held office at the date of approval of these Financial Statements as set out above each confirm so far as we are aware, that:
there is no relevant information of which the independent examiners are unaware , and we have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant information and to establish that the company's independent examiners are aware of that information.
## **Objectives and Activities:**
The company's principal activity during the year continued to be the advancement of agriculture and allied rural industries for the benefit of the public including the provision of an annual show.
## **Achievements**
The results for period are set out in the attached statement of financial activities. Profit from the events and show held have been added to reserves.
## **Financial review**
In accordance with the charity policy on reserves the accumulated reserves are retained to meet any shortfall in future shows, and to fulfil expenditures committed prior to each show.
Following the treasurer's retirement the bookkeeping/accounting has been transferred to Ruth Bennett , now a former director ,who regularly reports to the directors.
## **Independent Examiner**
The resolution that Jonathan Daly be re-appointed as independent examiners of the charity be put to the members at the Annual General Meeting.
By Order of the Board
A Steenton Director and Trustee
Date 8 June 2023
6
## **Hanbury Countryside Show Society Ltd Directors and Trustees Report for the year ended 30 November 2022**
The Society held its first Annual Show on the first Saturday in July for three years, the pandemic and associated restrictions on events resulted in the cancellation of the 2020 Show and postponement and slimming down of the 2021 Show. Therefore 2022 marked the beginning of a return to normal operations. 2022 also marked a milestone in the Societies history; it is the tenth year of planning a ‘Countryside Show’ and ten years since incorporation of the Show Society. It was also 75 years since the first Hanbury Show was held back in 1947.
The Society is looking forward to continuing with its charitable objectives in future years, building on the successes achieved over the last ten years.
## **Fundraising**
During the period the Society was unable to hold other fundraising events, however it is planning to hold small events to raise much needed funds to support the community and running costs for the charity in 2023.
## **Annual Show**
The Society held its annual show on Saturday 2[nd] July 2022, the event was well attended, however numbers were down on our late summer show of 2021. This was in main put down to poor weather conditions, unfortunately it rained most of the day. Other factors including high fuel prices, Covid19 case surge locally and traffic issues accessing the event in the previous year.
## **Visitor experience**
The Show management carried out a comprehensive review of the organisation, of the show, including access and layout of the show to provide a better experience for our visitors, competitors and volunteers. These were well received by all participants of the show and will be the subject of continual review by the management.
## **Support**
The continued support received from Societies members, sponsors and supporters has been most encouraging. The Society has continued to receive support under the financial support Government backed Covid schemes.
## **Reserves**
As a result of the critical review of infrastructure and risk following the late summer show of 2021 the Society has incurred additional costs which ensured improvements to traffic to and through the showground this together with other infrastructure costs have reduced our reserves. We have however kept our capital costs and administrative costs to a minimum. We are continuing in accordance with the charity policy on reserves, the accumulated reserves are retained to meet any shortfall in future shows, and to fulfil expenditures committed prior to each show. At the balance sheet date, the charity remains in a sound financial position with cash at bank in excess of £99,000. (2020- £120,000)
7
## **Volunteers**
The Hanbury Countryside Show depends upon the continued support and goodwill from the local community and our 335 plus loyal and dedicated supporters who assist with administration, organisation and participating in fund raising events and stewarding at our annual show.
## **Educational Bursary**
In this year the Society did not award an educational bursary and now invite applications for 2023 in keeping with our objective to advance education in connection with agriculture, horticulture, conservation, forestry and rural crafts and activities.
## **Charitable contributions**
In fulfilling our objectives and allowed us to continue donating to local causes including the Midlands Air Ambulance, local schools, RABI and Lions Club.
## **Risk Management**
The Trustees have a programme of continual appraisal and critical reviews to ensure that systems and procedures are managed appropriately
## **Plans for the Future**
We are continuing with developing our infrastructure, so that there is a platform for the charity to maintain and support our charitable causes. The Charity will make every effort to run its annual agricultural show and continue the steady process of improvement to the show, the showground and its related competitions. The Trustees continue to look for ways, in which the Society can increase the benefit it brings to the public and our local community. The Charity is however encountering inflationary cost increases which are being kept under constant review by the Trustees whilst seeking to maintain our charitable objectives.
R J Heath
Director and Trustee
8
## **Hanbury Countryside Show Society Ltd Independent Examiners Report to the Trustees and directors of Hanbury Countryside Show Society Ltd. for the year ended 30 November 2022**
## **Accountants' report to the directors of Hanbury Countryside Show Society Limited**
You consider that the company is exempt from an audit for the period ended 30 November 2022.You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit and loss for the financial period.
In accordance with your instructions , we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income and Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review and consequently we do not express any opinion on these accounts.
## **Jonathan Daly Chartered Certified Accountants**
Lilac Cottage Forest Lane Hanbury Worcesteshire B60 4HP
8 June 2023
9
## **Hanbury Countryside Show Society Ltd Statement of Financial Activities Including Income and Expenditure for the year ended 30 November 2022**
|Note
**Income**
Income from charitable activities
Annual show
Late Summer show
Fund raising events
Income from other activities
Local Restrictions Support Grant (Wychavon)
Donations
Other operating income
Gift Aid
Interest
Total incoming resources
**Expenditure**
Cost of raising funds
Non charitable events
Cost of charitable events
Annual show
Late Summer Show
Show support expenses
Fund raising events
Administration
Donations / Awards
Awards
Total Expenditure
Net Income
3
**Reconciliation of funds**
Total funds brought forward
Fund balances as at 30 November 2022
7|Unrestricted
Funds
**£**
147,968
-
-
147,968
2,667
451
200
112
3,430
32
151,430
66,068
91,723
-
157,791
2,939
5,100
165,830
(14,400)
111,200
£96,800
-|Restricted
Funds
**£**
-
-
-
-
-
-
-|Total
2022
**£**
147,968
-
-
147,968
2,667
451
200
112
3,430
32
151,430
66,068
-
91,723
-
157,791
2,939
5,100
165,830
(14,400)
111,200
£96,800|Total
2021
**£**
102,153
-|
|---|---|---|---|---|
|||||102,153
-
-
14,536
527
100|
|||||15,163
9|
|||||117,325|
|||||41,574
33,832
-|
|||||75,406
1,768
750
1,000|
|||||78,924|
|||||38,401
72,799|
|||||£111,200|
||||||
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006
10
## **Hanbury Countryside Show Society Ltd Income and expenditure for the year ended 30 November 2022**
|Income from charitable activities
Direct cost of show ground
**Gross Surplus**
Show support expenses
Administrative expenses
Other operating income
**Operating (loss)/surplus**
Interest receivable
**(Loss)/profit before taxation**
Tax on (loss)/profit
**(Loss)/surplus for the financial year**|**2022**
**£**
147,968
(66,068)
81,900
(91,723)
(8,039)
3,430
(14,432)
32
(14,400)
-
(14,400)|**2021**
**£**
102,153
(41,574)|
|---|---|---|
|||60,579
(33,832)
(3,518)
15,163|
|||38,392
9|
|||38,401
-|
|||38,401|
11
**Hanbury Countryside Show Society Ltd Registered number:** 07843392 **Balance Sheet as at 30 November 2022**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Debtors
5
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
6
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
7|**2022**
**£**
471
1,567
99,311
100,878
(4,549)
96,329
96,800
96,800
96,800|**2021**
**£**
726
635
123,258
123,893
(13,419)
110,474
111,200
111,200
111,200|**2021**
**£**
726
635
123,258
123,893
(13,419)
110,474
111,200
111,200
111,200|
|---|---|---|---|
|||||
||||111,200|
||||111,200|
||||111,200|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Richard J Heath Director Approved by the board on 8 June 2023
12
## **Hanbury Countryside Show Society Ltd Statement of Cash Flows for the year ended 30 November 2022**
|**Operating activities**
(Loss)/profit for the financial year
Adjustments for:
Interest receivable
Depreciation
(Increase)/decrease in debtors
Interest received
Cash (used in)/generated by operating activities
**Investing activities**
Payments to acquire tangible fixed assets
Cash used in investing activities
**Financing activities**
Cash generated by financing activities
**Net cash (used)/generated**
Cash (used in)/generated by operating activities
Cash used in investing activities
Net cash (used)/generated
Cash and cash equivalents at 1 December
Cash and cash equivalents at 30 November
Cash and cash equivalents comprise:
Cash at bank
(Decrease)/increase in creditors|**2,022**
**£**
(14,400)
(32)
255
(932)
(8,870)
(23,979)
32
(23,947)
-
-
-
(23,947)
-
(23,947)
123,258
99,311
99,311
99,311|**2,021**
**£**
38,401
(9)
156
4,235
10,561
53,344
9
53,353
(559)
(559)
-
53,353
(559)
52,794
70,464
123,258
-
123,258
123,258|
|---|---|---|
13
**Hanbury Countryside Show Society Ltd Notes to the Accounts for the year ended 30 November 2022**
## **1 Accounting policies**
## _**Accounting policies**_
The financial statements have been prepared under the historical cost convention. 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 Financial Reporting Standard applicable in the UK and Republic of Ireland ( FRS 102) - Charities SORP (FRS102) and the Companies Act 2006.
## **Going Concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Basis of preparation:**
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
## **Income**
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount quantified with reasonable accuracy. Income is measured at the fair value of the All expenditures is accounted for on an accruals basis and classified to the related category; where not attributed then allocated on the basis of the activity consistent which resource use.
## **Depreciation:**
_Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives._
_Plant and machinery 20% straight line Fixtures, fittings, tools and equipment 20% straight line_
## _**Provisions**_
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
- **2 Income**
|Income from charitable activities
Other income - support grants
Donations including gift aid
Gift Aid Tax Rebate
Other operating income - jump hire
Interest receivable|147,968
2,667
564
-
200
32
151,431|102,153
14,536
520
7
100
9|
|---|---|---|
|||117,325|
14
**Hanbury Countryside Show Society Ltd Notes to the Accounts for the year ended 30 November 2022**
## **3 Operating Profit :**
This is after charging
Depreciation of owned assets 255 156
## **4 Tangible fixed assets**
|**4**
**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**
At 1 December 2021
At 30 November 2022
**Depreciation**
At 1 December 2021
Charge for the year
At 30 November 2022
**Net book value**
At 30 November 2022
At 30 November 2021
**5**
**Debtors**
Trade debtors
Other debtors
**6**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
**7**
**Profit and Loss Account**
At 1st December
Profit/( Loss ) for the financial year
At 30th November|**Plant and**
**machinery**
**etc**
**£**
10,071
10,071
9,927
100
10,027
44
144|**Office**
**Equipment**
**£**
1,511
1,511
929
155
1,084
427
582
**2022**
**£**
1,270
297
1,567
**2022**
**£**
2,417
2,132
4,549
**2022**
**£**
111,200
(14,400)
96,800|**Total**
**£**
11,582|
||||11,582|
||||10,856
255|
||||11,111|
||||471|
||||726|
||||**2021**
**£**
-
635|
||||635|
||||**2021**
**£**
11,379
2,040|
||||13,419|
||||**2021**
**£**
72,799
38,401|
||||111,200|
15
**Hanbury Countryside Show Society Ltd Notes to the Accounts for the year ended 30 November 2022**
## **8 Trustees remuneration and benefits**
There were no trustee renumerations or other benefits for the year ended 30th November 2022 nor for 2021
## **Trustees / Directors expenses**
Trustees / Directors expenses reimbursed for the year to 30 November 2022 was nil.
## **9 Staff Costs:**
There was a paid employee during the year ended 30 November 2022; however no directors were paid in the year, and nor for the year ended 30 November 2021
|||**2022**|**2021**|
|---|---|---|---|
|||Number|Number|
|**a**|Average number of employees / Directors|6|5|
||**Volunteers**|||
|**b**|Average number of volunteers|335|300|
## **10 Other information**
Hanbury Countryside Show Society Limited is a private company limited by guarantee. The members of the company are the trustees named on page 3. In the event of the charity being wound up under the Memorandum and Articles of Association have to contribute a sum not exceeding £ 10 each.
16
## **Hanbury Countryside Show Society Ltd Detailed profit and loss account for the year ended 30 November 2022**
_This schedule does not form part of the statutory accounts_
|**Income from charitable activities**
Direct cost of show ground
**Gross profit**
Show support expenses
Administrative expenses
Other operating income
**Operating (loss)/profit**
Interest receivable
**(Loss)/profit before tax**|**2022**
**£**
147,968
(66,068)
81,900
(91,723)
(8,039)
3,430
(14,432)
32
(14,400)|**2021**
**£**
102,153
(41,574)|
|---|---|---|
|||60,579
(33,832)
(3,518)
15,163|
|||38,392
9|
|||38,401|
17
## **Hanbury Countryside Show Society Ltd Detailed Income and Expenditure for the year ended 30 November 2022**
_This schedule does not form part of the statutory accounts_
|**Sales**
Income from charitable activities
**Costs of show**
Cost of Annual show
Catering
Ground works
Marquee hire
Medical facilities
Rosettes
Show Attractions
Show expenses other
Show support services
Show Ground Support Costs
**Show Support Costs**
Advertising and PR
Design & Proof Printing
Card Commission Fee
Consultancy fees
Equipment expensed
Equipment hire
Fund Raising Events
Health and Safety
Insurance
Internet and WiFi Charges
Judges
Meetings
Other fees
Other Support Services
Postage
Prizes
Show Manager Support Services
Telephone and fax
Tickets
Web site expenses
Payroll expenses
**Total show expenditure**|**2022**
**£**
147,968
8,502
7,089
31,625
4,500
2,238
4,895
2,215
5,301
66,365
9,715
7,777
1,460
3,365
-
11,979
-
2,682
1,292
4,209
4,219
-
-
-
1,021
15,701
1,419
230
2,666
653
23,038
91,426
157,791|**2021**
**£**
102,153|
|---|---|---|
|||58
5,874
2,021
5,033
1,739
4,486
10,057
12,306|
|||41,574
4,316
-
1,506
7,457
410
2,500
4
3,695
1,078
1,579
567
235
27
615
249
3,227
656
242
3,190
2,279|
|||33,832
75,406|
18
## **Hanbury Countryside Show Society Ltd Detailed Income and Expenditure for the year ended 30 November 2022**
_This schedule does not form part of the statutory accounts_
|**Sales**
Income from charitable activities
**Administrative expenses**
General administrative expenses:
Stationery and printing
Subscriptions
Bank charges
Computer Software / Services
Depreciation
Legal and professional costs:
Accountancy fees
Other legal and professional
Administration total
**Donatons / Awards**
**Charitable Donations**
Midlands Air Ambulance
RABI
The Lions Club
**Bursary**
Award
**Other operating income**
Wychavon grant
Donations received
Gift Aid Tax Receipt
Other operating income|**2022**
**£**
147,968
620
835
90
891
255
2,691
235
13
248
2,939
3,000
1,700
400
-
5,100
8,039
£
2,667
451
112
200
3,430
£|**2021**
**£**
102,153|
|---|---|---|
|||594
545
90
135
156|
|||1,520
235
13|
|||248|
|||1,768|
|||-
-
750
1,000|
|||1,750|
|||3,518
£|
|||14,536
520
7
100|
|||15,163
£|
19