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2025-10-31-accounts

Charity Registration No. 1167137

DUNSTER SHOW SOCIETY

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR THE YEAR ENDED 31 OCTOBER 2025

DUNSTER SHOW SOCIETY

CONTENTS

Page
Trustees’ Annual Report 1 – 4
Statement of Trustees' Responsibilities 5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 17

DUNSTER SHOW SOCIETY

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES' ANNUAL REPORT

The Trustees present their report and financial statements for the year ended 31 October 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

REFERENCE AND ADMINISTRATION

PRESIDENT

Mrs E Lindstrand in memory of Mr C Thomas

TRUSTEES

Trustees who served during the year were:-

Chairman Mr J H Brewer Vice-Chairman Mrs V Browne Mr J Scott Mrs F E A’brook (resigned November 2024) Mr T Ball Mr D Brewer Mr D Butt Mrs C Case Mr C P Clements Mr S Coad Mr M R Collins Mrs N Cottrell Mr R Criddle (resigned 19 January 2026) Mrs H Crockford Mr R Delve (resigned November 2024) Mrs J Fewings (resigned 19 January 2026) Miss J Hewlett Mrs M Hill Mr P Mann (resigned December 2024) Mr A Schofield (resigned 19 January 2026) Mrs E A Scott Mr M Scott Mr M R Scott Mr V Sellick Mr S Tarr Mrs J Thomas Mr P Thomas Mrs E Webber Mr I White

1

DUNSTER SHOW SOCIETY

FOR THE YEAR ENDED 31 OCTOBER 2025

TRUSTEES' ANNUAL REPORT (CONTINUED)

REFERENCE AND ADMINISTRATION (cont’d)

SOLICITORS Messrs Thorne Segar, 3 Bancks Street, MINEHEAD, Somerset, TA24 5DE

PRINCIPAL OFFICE 1 Bancks Street, MINEHEAD, Somerset, TA24 5DJ BANK CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

ACCOUNTANTS Milsted Langdon LLP, 4 Queen Street, Bath, BA1 1HE STOCKBROKERS Messrs J M Finn & Co, 22-24 Queen Square, Bristol, BS1 4ND

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Society is a Charitable Incorporated Organisation (CIO) established by a Constitution dated 16th May 2016.

MANAGEMENT

The general management of the Society is undertaken by charity trustees (the Trustees) comprising minimum of three natural persons.

One third of the Trustees form a quorum at meetings of the Trustees.

None of the Trustees are remunerated as a result of their position.

Trustees are elected by members of the CIO at the AGM. One third of the Trustees retire by rotation at the AGM and shall be eligible for reappointment.

The following officers have been appointed by the Trustees:-

Secretary Mrs P Vile Membership & Assistant Secretary Miss J Cody-Boutcher Treasurer Mr D Stone MA, FCA

The Secretary, Membership & Assistant Secretary and Treasurer are remunerated for their services.

MEMBERSHIP

Members of the Society are expected to pay the appropriate class of subscription in January each year.

The greater of 2% or 3 members shall form a quorum at general meetings.

2

DUNSTER SHOW SOCIETY

TRUSTEES' ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

OBJECTS AND AIMS

The objects of the CIO are to improve, promote and encourage agriculture for the public benefit by the improvement of the breeding of horses, cattle and sheep and the demonstration, exhibition and showing of livestock, machinery, crafts, products, methods and processes connected with agriculture and agricultural education in particular by holding an annual agricultural show and supporting students undertaking land based vocational courses by way of annual bursaries.

PUBLIC BENEFIT

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.

ACHIEVEMENTS AND PERFORMANCE

The Society had a surplus of £23,693 after making bursary payments of £16,500 and grants of £5,050.

The main fundraising event of the Society, the 177th Dunster Show, was held in August 2025. The Society would not be able to run Dunster Show to the standard it does without the substantial voluntary assistance from trustees, members and supporters.

TRUSTEE, MEMBER AND VOLUNTEER ENGAGEMENT

Trustees meet at least six times a year and are actively involved in strategic decision making for the charity. Members are invited to the AGM each year and are able to put themselves forward to act as a trustee of the charity. The running of the annual Show relies upon the support of volunteers numbering up to 100 people each year.

GRANT MAKING POLICY

Grants to local charities which support agriculture are considered by the committee and confirmed by vote at the AGM each year. The charity also has an annual budget for bursaries to support students studying landbased subjects. The budget is agreed annually by the committee.

FINANCIAL REVIEW

FINANCIAL POSITION

As at 31 October 2025 the charity held total unrestricted funds of £257,847 (2024 - £234,154). The closing balance for restricted funds was £nil (2024 - £nil).

INVESTMENT POWERS

The Society’s constitution does not mention specific investment powers. Investment decisions are referred to the full Committee.

INVESTMENT POLICY

Investments have been made with the advice of stockbrokers, Messrs J M Finn & Co, Bristol. The Society requested their advisors to produce a balanced return from income and capital growth and that they would accept a medium risk. The Society currently invests in funds specific to charities. The value of the portfolio now stands at £104,649 (2024 - £96,681).

MONETARY RESERVES

The Society retains free reserves that are approximately equivalent to the cost of two cancelled shows, together with a contingency of no more than £100,000 to cover the cost of a potential uninsured claim.

3

DUNSTER SHOW SOCIETY

TRUSTEES' ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

MAJOR RISKS

An agricultural show’s main risk is the close proximity to each other of the public, animals and machinery. The Society is insured against all foreseeable risks.

The Society conforms to all Health and Safety and animal handling legislation and keeps procedures under review.

Financial risk is controlled through budgeting, planning and insurance such that the risk of financial loss is minimal and the Society would be able to meet all its commitments.

The annual report was approved by the trustees of the charity on 22 August 2026 and signed on its behalf by:

John Brewer

John Brewer Chair

Victoria Browne

Victoria Browne Vice-chair

4

DUNSTER SHOW SOCIETY

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

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

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 22 August 2026 and signed on its behalf by:

John Brewer

John Brewer Chair

Victoria Browne

Victoria Browne Vice-chair

5

DUNSTER SHOW SOCIETY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DUNSTER SHOW SOCIETY

I report to the charity trustees on my examination of the accounts of the above charity (the “Trust”) for the year ended 31 October 2025, which are set out on pages 7 to 17.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the ICAEW.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed:

Tim Lerwill

Tim Lerwill BSc FCA BFP Milsted Langdon LLP 4 Queen Street Bath BA1 1HE

Date 24 August 2026

6

DUNSTER SHOW SOCIETY

STATEMENT OF FINANCIAL ACTIVITY

FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted Restricted Total Total
Notes funds funds 2025 2024
£ £ £ £
Incoming Resources
Incoming resources from generated funds:
Donations and legacies 2 6 2,740 2,746 -
Investment income 9,728 - 9,728 5,527
Other income 3 4,565 - 4,565 57
Incoming resources from charitable activities:
Activities for generating funds – Show income
4
201,342 - 201,342 197,208
Membership income 32,607 - 32,607 30,545
______ ______ ______ ______
Total incoming resources 248,248 2,740 250,988 233,337
______ ______ ______ ______
Resources Expended
Charitable activities:
Fundraising costs: Show expenses 5 195,255 - 195,255 177,885
Grants 8 5,050 - 5,050 900
Bursaries 13,760 2,740 16,500 12,000
Governance costs 10 18,458 - 18,458 14,615
______ ______ ______ ______
Total resources expended 232,523 2,740 235,263 205,400
Net incoming resources before other
gains/(losses) or transfers 15,725 - 15,725 27,937
Unrealised gain/(loss) 7,968 - 7,968 1,367
______ ______ ______ ______
Net movement in funds 23,693 - 23,693 29,304
Total funds brought forward 234,154 - 234,154 204,850
______ ______ ______ ______
Total funds carried forward 257,847
______
-
______
257,847
______
234,154
______

All of the charity’s activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 15

The notes on pages 9 to 17 form an integral part of these financial statements.

7

DUNSTER SHOW SOCIETY

BALANCE SHEET

AS AT 31 OCTOBER 2025

Notes 2025 2024
£ £ £ £
Fixed assets
Tangible fixed assets 11 8,142 6,976
Investments 12 104,649 96,681
______ ______
112,791 103,657
Current assets
Debtors 13 6,444 -
Cash at bank and in hand 140,495 130,911
______ ______
146,939 130,911
Creditors: amounts falling due
within one year 14 1,883 414
______ ______
Net current assets 145,056 130,497
______ ______
Total net assets 257,847 234,154
______ ______
Funded By
Unrestricted funds:
General purposes fund 257,847 234,154
______ ______
257,847 234,154
______ ______
Total funds 257,847
______
234,154
______

The Financial Statements were approved by the trustees on 22 August 2026 and signed on their behalf by:

John Brewer Victoria Browne
John Brewer Victoria Browne
Chair Vice-chair

The notes on pages 9 to 17 form an integral part of these financial statements.

8

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

DUNSTER SHOW SOCIETY

1. Accounting policies

1.1 Basis of preparation

The Financial Statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The Financial statements are prepared in sterling, which is the functional currency of the charity and rounded to the nearest £.

The Dunster Show Society meets the definition of a public benefit entity under FRS 102.

1.2 Statement of compliance

1.3 Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.

1.4

Resources expended

1.5 Tangible fixed assets

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

Plant and machinery 10% straight line Computer equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.6 Investment assets

Investments are included at market value.

1.7 Exemption from preparing a cash flow statements

The charity has taken advantage of the exemption from the requirement of producing a cash flow statement based in the level of income received.

1.8 Going concern

The Trustees consider the level of reserves and financial risk to be sufficient as such to support the conclusion that the charity is a going concern.

9

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

1.9 Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.10 Governance costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating staff costs by the time spent.

1.11 Taxation

The charity is a registered charity and is potentially exempt from taxation on income and gains falling within sections 505 to 506 of the Income and Corporation Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that these are applied to its charitable objectives.

1.12 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

1.13 Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, demand deposits, and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

1.14 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts

1.15 Fund Structure

General funds are unrestricted funds which are available for use at the discretion of the Trustees in the furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the Charity for a particular purpose. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.16 Financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

10

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

2 Donations and Legacies


Donations
3
Other Income
Insurance claim
Equipment hire
Book and tie sales
Unrestricted
2025
£

6
Restricted
2025
£
2,740
Total
2025
£
2,746
Total
2025
£
3,750
800
15
4,565
Total
2024
£
-
Total
2024
£
-
-
57
57

All of the income above was attributable to unrestricted funds in 2025 and 2024.

4
Show Income
Entry fees
Gate takings
Trade stands
Catering concessions
Sponsorship
Advert sales
Programme sales
Total
2025
£
16,277
104,571
42,731
14,965
11,483
7,615
3,700
201,342
Total
2024
£
13,137
106,462
37,694
14,345
9,810
8,180
7,580
197,208

All of the income above was attributable to unrestricted funds in 2025 and 2024.

11

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

5 Show Expenses

ow Expenses
Prize money
Rosettes, cups and engravings
Judges
Advertising
Wages
Employer’s pension costs
Sales commissions
Printing & stationery
Telephone & postage
Programme & schedule
Subscriptions
Ambulance cover
Horse levies
Showground expenses (note 6)
Entertainment (note 7)
Entertaining
Sundry expenses
Travel costs
Software costs
Website
Administrative assistants
Gate staff and car parking
Ticket systems
Health and safety
Bank charges
Depreciation
Total
2025
£
14,003
4,248
2,847
3,811
17,010
356
1,886
5,241
1,854
5,032
952
3,750
1,627
79,328
12,639
6,255
926
1,631
3,482
1,050
5,642
7,446
5,088
1,315
5,972
1,864
195,255
Total
2024
£
12,162
2,892
2,569
4,021
12,562
236
3,596
5,636
1,981
4,789
1,698
2,650
1,449
78,561
8,882
5,292
1,556
924
2,457
605
5,360
7,594
6,303
700
3,410
-
177,885

All of the expenditure above was attributable to unrestricted funds in 2025 and 2024.

12

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

6 Showground Expenses

owground Expenses
Hire of marquees, tables, generators & barriers
Hire of public address system
Hire of toilets
Hire of scaffolding and jumps
Hire of disables facilities
Rent & water
Insurance
Site preparation and clearance
Repairs & maintenance
Security
Tractor hire
Total
2025
£
35,326
3,794
6,833
1,586
300
7,554
3,527
13,501
974
3,753
2,180
79,328
Total
2024
£
34,228
3,072
6,022
1,390
200
7,644
2,981
13,623
3,799
3,502
2,100
78,561

All of the expenditure above was attributable to unrestricted funds in 2025 and 2024.

7 Entertainment

tertainment
Circus
Falconry
Jazz band
Terry Moules ferrets
Hunts
Rivertones
The sheep show
Dog and duck display
OG Performance horse
Puppetree
Farmlink
Face painting
Imps motorcycle display
Total
2025
£
500
-
480
230
2,650
315
2,400
1,044
4,200
300
250
270
-
12,639
Total
2024
£
500
825
480
230
1,750
315
-
-
-
300
-
-
4,482
8,882

All of the expenditure above was attributable to unrestricted funds in 2025 and 2024.

13

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

8 Grants

Cutcombe Christmas Show
Devon Air Ambulance
Dorset and Somerset Air Ambulance
FWAG
West Group Somerset Young Farmers
Junction 24
Exmoor Rural Health Hub
Farmerados
SCF
RABI
Exmoor Hill Farmer Network
Total
2025
£
600
600
600
500
-
500
500
250
500
500
500
5,050
Total
2024
£
-
300
300
-
300
-
-
-
-
-
-
900

All of the expenditure above was attributable to unrestricted funds in 2025 and 2024.

9 Bursaries

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Bursaries 13,760 2,740 16,500 12,000

All of the expenditure above was attributable to unrestricted funds in 2024.

10 Governance costs

vernance costs
Wages
Employer’s pension costs
Accountancy
JM Finn
Total
2025
£
17,010
356
264
828
18,458
Total
2024
£
12,561
236
918
900
14,615

Wages and pension costs are allocated 50% to Show expenses and 50% to governance costs.

The average number of staff employed in 2025 was 2 (2024 – 2). No employees received total employee benefits of more than £60,000 during the year (2024: None)

14

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

11 Tangible fixed assets

Cost
At 1 November 2024
Additions
At 31 October 2025
Depreciation
At 1 November 2024
Depreciation charged in the year
At 31 October 2025
Carrying amount
At 31 October 2025
At 31 October 2024
Showground
Equipment
£
21,324
2,540
23,864
15,202
1,314
16,516
7,348
6,122
Computer
Equipment
£
1,708
490

2,198

854
550

1,404

794

854
Total
£
23,032
3,030
26,062
16,056
1,864
17,920
8,142
6,976

12 Fixed asset investments

Listed investments £ JM Finn – Listed investments At 1 November 2024 96,681 Gain on investments 7,968 At 31 October 2025 104,649

Listed investments are stated at market value at the balance sheet date. The portfolio is managed by JM Finn.

13 Debtors

Amounts falling due within one year:
Trade debtors
Advance payments to suppliers
2025
£
3,726
2,718
__
6,444
____
2024
£
-
-
__
-
____

15

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

14
Creditors: amounts falling due within one year
Other taxes and social security
Accruals
15
Movement in Funds
Prior period
At at 1
November
2024
Incoming
resources
Restricted funds
Bursary fund
-
2,740
Unrestricted funds
General funds
234,154
256,216
Total
234,154
258,956
At at 1
November
2023
Incoming
resources
Restricted funds
Bursary fund
-
-
Unrestricted funds
General funds
207,900
234,704
Total
207,900
234,704
Outgoing
resources
2,740
232,523
235,263
Outgoing
resources
-
208,450
208,450
2025
£
407
1,476
__
1,883
____
At at 31
October
2025
-
257,847
257,847
At at 31
October
2024
-
234,154
234,154
2024
£
174
240
__
414
____

The bursary fund is to be used to pay for student bursaries.

16

DUNSTER SHOW SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

16 Analysis of net assets between funds

Unrestricted
funds
£
Fund balances at 31 October 2025 are represented by:
Tangible assets
8,142
Investments
104,649
Current assets/(liabilities)
145,056
257,847
Fund balances at 31 October 2024 are represented by:
Tangible assets
6,976
Investments
96,681
Current assets/(liabilities)
130,497
234,154
Restricted
funds
£
-
-
-
-
-
-
-
-
Total funds
£
8,142
104,649
145,056
257,847
6,976
96,681
130,497
234,154

17 Trustee remuneration and expenses

No trustees were remunerated for their services to the Charity during the year (2024 - £nil).

During the year, expenses of £2,750 (2024 - £4,316) were reimbursed to five trustees (2024 - three trustees) in respect of expenditure incurred on behalf of the charity.

17