OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-11-30-accounts

Registered number 07843392

Hanbury Countryside Show Society Ltd

Report and Financial Statement

30 November 2024

Registered Charity Number 1160102 ( England)

Hanbury Countryside Show Society Ltd Report and accounts Contents

Page
Company information 2
Directors report 3
Directors and Trustees report 4/7
Statement of directors' responsibilities 8
Examiners report to directors 9
Statement of Disclosure of Information to Independent Examiners 10
Accountants' report to the Trustees and Directors 11
Statement of Financial Activities including Income and Expenditure 12
Income and expenditure 13
Balance Sheet 14
Cash flow statement 15
Notes to the financial statements 16/18
Notes to the financial statements - detailed Income and Expenditure 19/21

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 Worcestershire 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 abridged accounts for the year ended 30 November 2024.

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 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 4 June 2025 and signed on its behalf.

Annette Steenton Director

3

Hanbury Countryside Show Society Ltd Directors and Trustees Report for the year ended 30 November 2024

The 2024 Hanbury Countryside Show took place on Saturday 6[th] July 2024, the event was well supported by the visiting public, exhibitors, members and sponsors. However, due to wet and cold weather conditions the attendance was lower than anticipated, this resulted in public attendance being reduced by over 10% compared with the 2023 Show. Whilst public attendance was down, resulting in reduced income, the Show was still considered to be a success, the event ran safely and smoothly without incident. Competition classes were well supported, record sheep entries were recorded, and horse entries were up by more than 12% on the previous year. The Hanbury Countryside Show remains a traditional one-day agricultural show celebrating the very best of British farming and food production.

The Show recorded a loss on the day resulting in an operating deficit of £6,771. In the last four years, two were profitable and two were loss making. The weather has a huge influence on whether a Show will make or lose money. It is hoped that the weather in 2025 will be better suited for holding a successful one-day agricultural show in the British Countryside.

Fundraising

During the period the Society did hold one small fundraising event in addition to the annual oneday show. A Tractor Run was organised and held on Sunday 13[th] October; fifteen tractors participated in the Tractor Run which took a route through the countryside surrounding the Showground. The Tractor Run raised funds for the Midlands Air Ambulance, RABI and The Matt Gallagher Foundation. Whilst the tractor run was on a small scale, it formed a good proof of concept event, and it is hoped that the Tractor Run will grow and develop in the years to come.

It is anticipated that a Tractor Run will be included in the Society’s calendar in 2025. The holding of such events helps facilitate fund raising for local good causes, supporting the community in addition to helping with running costs for the charity.

Annual Show

The 2024 Show was held on Saturday 6[th] July, the event is always held annually on the first Saturday in July. Weather conditions for the event were inclement, the temperature was well below average for the time of year and rain persisted throughout the morning and into the early afternoon. The pre-purchased ticket numbers were strong, but unfortunately sales on the day were depressed significantly. Overall ticket sales were down by 10% when compared with the previous year.

There were just over 220 trade stands exhibiting at the Show selling a broad range of products and services. Trade stand numbers were slightly above the numbers achieved in the previous year, but still not yet to pre-pandemic levels. A growing number of businesses from Worcestershire and surrounding counties are exhibiting at the event, this is great as the Show is strengthening its position as a location to promote local enterprise and innovation.

4

The Livestock competitions were well supported, we received a record number of sheep entries, although cattle goat and pig numbers were slightly down, despite this there was a high standard and quality animals being exhibited; competition was to an exceptionally high standard.

The Horse section entries substantially improved on previous years, entries in the horse section had seen what felt like a continual decline since the pandemic, but happily in 2024 entry numbers rebounded. Numbers were higher by over 12% and the quality was exceptionally high. It was noted that qualifiers for the London International Horse Show helped to increase entries. The British Show Jumping affiliated competitions including the accumulator class were well supported. The Midlands Heavy Horse Association Show was well attended with strong entries in most classes and exhibitors traveling from all over to take part. The Farriery Competition achieved record entries and attracted large crowds all day.

There was a fantastic display of historical vehicles and steam traction engines. The fun dog show, gun dog scurries and dog agility were as popular as ever. The Horticultural Marquee was a sensory delight and very busy all day with lots of local people getting involved in entering the many and diverse competitions in a much-loved section of the Show.

The new sheep shearing competition was very well received, gaining strong entries for its inaugural year, but also attracting a huge crowd of public to watch the classes throughout the day.

Visitor experience

The Show Management Team have continued with the comprehensive review of the organisation, of the annual show and have worked hard to improve vehicle access and egress arrangements to the event. Improvements to the Show layout and the addition of new features and attractions were made in 2024. The improved access, extra features, new displays and updated layout all came together to make a better visitor, exhibitor and volunteer steward experience.

Due to changes in circumstance relating to access routes to car parking areas, the show management team will be focused on ensuring vehicle access/egress remains smooth in 2025.

Support

The continued support received from the Societies members, sponsors, exhibitors and supporters has been most encouraging. The strong entry numbers in many of the sections and public attendance despite the poor weather indicate good support from the local and agricultural communities. The Society has continued to receive support from local government, receiving grant funding and support from Wychavon District Council, Worcestershire County Council, Hanbury Parish Council and Stock & Bradley Parish Council.

5

Reserves

The Society has continued to invest in improving the visitor experience and the general quality of the event. 2024 did see reserves decline as money was used to cover the shortfall. Between 2013 and 2019 the Society was consistently able to keep adding money to the reserve fund, helping to make the Society more resilient to cancellation or washout events. Since 2022, very little money has been put into reserve and this is something the Charities Trustees and Directors are keen to reverse.

We have kept our capital costs and administrative costs to a minimum, careful budgeting has been essential and pleasingly the 2024 financial position closely matched budget expectations, excluding ticket sales.

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 £97,000 (£110,000).

Volunteers

The Hanbury Countryside Show depends upon the continued support and goodwill from the local community and our 300 plus loyal and dedicated volunteer stewards who assist with administration, organisation and the smooth running of our annual show.

Educational Bursary

In this year the Society did award an educational bursary and now invite applications for 2025 in keeping with our objective to advance education in connection with agriculture, horticulture, conservation, forestry and rural crafts and activities.

Charitable contributions

In addition to fulfilling our primary objectives, we have also continued donating to good causes, including in 2024, the Midlands Air Ambulance Charity, two local schools, Royal Agricultural Benevolent Institution (RABI), The Lions Club and the Matt Gallagher Foundation.

Risk Management

The charity trustees have a programme of continual appraisal and critical reviews to ensure that systems and procedures are managed appropriately.

6

Plans for the Future

The Trustees continue to look for ways, in which the Society can increase the benefit it brings to the public and the local community. The furtherance and fulfilment of the Societies charitable objectives remain a central goal for the Trustees; who will work to ensure the delivery of a highquality event, helping to educate the public about British farming and food production.

The Charity is encountering continued inflationary cost increases, the cost of holding the annual show has increased substantially as prices have risen because of a broad range of external factors. Many of the exhibitors attending the event with their livestock and horses are also experiencing rising costs. The Trustees have needed to keep prices rising and continue to keep prices under constant review. Where possible savings or alternative solutions are being sort by the Trustees whilst seeking to maintain our charitable objectives.

Annette Steenton

Director and Trustee

7

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:

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.

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.

8

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 2024 , which are set out on pages 12 to 18

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:

have not been met or

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

4 June 2025

9

Hanbury Countryside Show Society Ltd Directors and Trustees Report for the year ended 30 November 2024

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

Richard J Heath Director and Trustee

Date 4 June 2025

10

Independent Examiners Report to the Trustees and directors of Hanbury Countryside Show Society Ltd. for the year ended 30 November 2024

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 2024.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

4 June 2025

11

Hanbury Countryside Show Society Ltd Statement of Financial Activities Including Income and Expenditure for the year ended 30 November 2024

Note
Income
Income from charitable activities
Annual show
Fund raising events
Income from other activities
Grants
Donations
Other operating income
Gift Aid
Interest
Total incoming resources
Expenditure
Cost of raising funds
Non charitable events
Cost of charitable events
Annual show
Show support expenses
Fund raising events
Administration
Donations / Awards
Total Expenditure
Net Income
3
Reconciliation of funds
Total funds brought forward
Fund balances as at 30 November 2024
7
Unrestricted
Funds
£
162,574
-
162,574
9,952
7,545
200
161
17,858
2,986
183,418
70,476
109,364
-
179,840
9,299
1,050
190,189
(6,771)
99,684
£92,913
Restricted
Funds
£
-
-
-
-
-
-
-
Total
2024
£
162,574
-
162,574
9,952
7,545
200
161
17,858
2,986
183,418
70,476
109,364
-
179,840
9,299
1,050
190,189
(6,771)
99,684
£92,913
Total
2023
£
166,194
-
166,194
-
-
2,050
7,490
200
-
9,740
827
176,761
72,390
92,724
-
165,114
4,113
4,650
-
173,877
2,884
96,800
£99,684

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

12

Hanbury Countryside Show Society Ltd Income and expenditure for the year ended 30 November 2024

Income from charitable activities
Direct costs of show ground
Gross profit
Show support expenses
Administrative expenses
Other operating income
Operating (loss)/profit
Interest receivable
(Loss)/profit before taxation
Tax on (loss)/profit
(Deficit)/surplus for the financial year
2024
£
162,574
(70,476)
92,098
(109,364)
(10,349)
17,858
(9,757)
2,986
(6,771)
-
(6,771)
2023
£
166,194
(72,390)
93,804
(92,724)
(8,763)
9,740
2,057
827
2,884
-
2,884

13

Hanbury Countryside Show Society Ltd Registered number: 07843392 Balance Sheet At 30 November 2024

Notes
Fixed assets
Tangible assets
4
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2024
£
232
311
97,757
98,068
(5,387)
92,681
92,913
92,913
92,913
2023
£
302
157
110,695
110,852
(11,470)
99,382
99,684
99,684
99,684
2023
£
302
157
110,695
110,852
(11,470)
99,382
99,684
99,684
99,684
99,684
99,684
99,684

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

Richard J Heath Director Approved by the board on 4 June 2025

14

Hanbury Countryside Show Society Ltd Statement of Cash Flows for the year ended 30 November 2024

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 generated by investing activities
Financing activities
Cash generated by financing activities
Net cash (used)/generated
Cash (used in)/generated by operating activities
Cash generated by 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
2024
£
(6,771)
(2,986)
70
(154)
(6,083)
(15,924)
2,986
(12,938)
-
-
-
(12,938)
-
(12,938)
110,695
97,757
97,757
97,757
2023
£
2,884
(827)
169
1,410
6,921
10,557
827
11,384
-
-
-
11,384
-
11,384
99,311
110,695
-
110,695
110,695

15

Hanbury Countryside Show Society Ltd Notes to the Accounts for the year ended 30 November 2024

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.

Charitable Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

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). 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

Depreciation

Plant and machinery 20% straight line Fixtures, fittings, tools and equipment 20% straight line

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

16

Hanbury Countryside Show Society Ltd Notes to the Accounts for the year ended 30 November 2024

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
3
Operating Surplus/( Deficit)
This is after charging:
Depreciation of owned assets
4
Tangible fixed assets
Cost
At 1 December 2023
At 30 November 2024
Depreciation
At 1 December 2023
Charge for the year
At 30 November 2024
Net book value
At 30 November 2024
At 30 November 2023
5
Debtors
Trade debtors
Other debtors
2024
£
162574
9952
7545
161
200
2986
183,418
70
2024
£
150
161
311
2023
£
166194
2050
7490
0
200
827
176,761
169
Total
£
11,582
11,582
11,280
70
11,350
232
302
2023
£
150
7
157

17

Hanbury Countryside Show Society Ltd Notes to the Accounts

for the year ended 30 November 2024

6
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security costs
Other creditors
7
Profit and Loss Account
At 1st December
Profit/( Loss ) for the financial year
At 30th November
2024
£
2,269
415
3,118
5,802
2024
£
99,684
(6,771)
92,913
2023
£
8,178
607
2,685
11,470
2023
£
96,800
2,884
99,684

8 Trustees remuneration and benefits

There were no trustee remunerations or other benefits for the year ended 30th November 2024 nor for 2023

Trustees / Directors expenses

Trustees / Directors expenses reimbursed for the year to 30 November 2024 was nil.

9 Staff Costs:

There was a paid employee during the year ended 30 November 2024; however no directors were paid in the year, and nor for the year ended 30 November 2023

2024 2023
Number Number
a Average number of employees / Directors 6 6
Volunteers
b Average number of volunteers 315 335

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.

18

Hanbury Countryside Show Society Ltd Detailed Income and expenditure for the year ended 30 November 2024

This management schedule does not form part of the statutory accounts

Income
Direct cost
Gross profit
Show support costs
Administrative expenses
Other operating income
Operating (loss)/profit
Interest receivable
(Loss)/profit before tax
2024
£
162,574
(70,476)
92,098
(109,364)
(10,349)
17,858
(9,757)
2,986
(6,771)
2023
£
166,194
(72,390)
93,804
(92,724)
(8,763)
9,740
2,057
827
2,884

19

Hanbury Countryside Show Society Ltd Detailed Income and expenditure for the year ended 30 November 2024

This management schedule does not form part of the statutory accounts

Income
Income from charitable activities
Cost of sales
Catering
Ground works
Marquee hire
Medical facilities
Rosettes
Show attractions
Show expenses other
Show support costs
Show Support Costs
Advertising and PR
Design & Proof Printing
Card Commission Fee
Consultancy fees
Equipment hire
Fund Raising Events
Health and Safety
Insurance
Internet and WIFI Charges
Judges
Meetings
Other fees
Other support services
Postages
Prizes
Telephone and fax
Tickets
Website expenses
Payroll expenses
Disallowed VAT on cost / expenses
2024
£
162,574
9,750
13,831
30,000
4,614
2,487
6,750
3,044
-
70,476
18,230
4,972
1,622
3,000
12,652
-
2,500
1,078
1,188
3,079
331
157
304
483
18,234
280
4,397
8,375
19,224
9,258
109,364
2023
£
166,194
9,544
9,941
29,966
4,194
2,427
6,285
1,429
8,604
72,390
8,078
4,875
2,186
3,108
11,711
-
2,625
706
4,593
1,862
430
-
312
821
17,052
227
5,019
1,499
21,883
5,737
92,724

20

Hanbury Countryside Show Society Ltd Detailed Income and expenditure for the year ended 30 November 2024

This management schedule does not form part of the statutory accounts

Administrative expenses
General administrative expenses:
Stationery and printing
Subscriptions
Bank charges
Software
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees
Other legal and professional
Donations / Awards
Charitable donations
Total Administration Expenses
Other operating income
Other operating income
Wychavon Grants
Donations received
Gift Aid Tax Receipt
2024
£
1,261
2,130
391
4,818
70
360
9,030
235
34
269
9,299
1,050
1,050
10,349
200
9,952
7,545
161
17,858
2023
£
900
1,643
128
1,025
169
-
3,865
235
13
248
4,113
4,650
4,650
£8,763
200
2,050
7,490
-
9,740

21