THE THE MARDEN MARDEN FRUIT FRUIT SHOW SHOW SOCIETY SOCIETY[CIO] CIO (MFSS) (MFSS) REPORT REPORT AND AND FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE YEAR THE YEAR ENDED ENDED 31[31] DECEMBER DECEMBER 2025 2025
Charity Charity Registration Registration No. No. 1168291 1168291
THE THE MARDEN MARDEN FRUIT[FRUIT] SHOW[SHOW SOCIETY] SOCIETY CIO[CIO] (MFSS)[(MFSS)]
CONTENTS CONTENTS
| Page Page |
|
|---|---|
| Reference and Administrative Details Reference and Administrative Details |
1 1 |
| Report of the Trustees Report ofthe Trustees |
2-5 2-5 |
| Independent Examiner's Report Independent Examiner's Report |
6 6 |
| Statement of Financial Activities Statement of Financial Activities |
7-8 7-8 |
| Balance Sheet Balance Sheet |
9 9 |
| Notes to the Financial Statements NotestotheFinancialStatements |
10-15 10-15 |
THE THE MARDEN MARDEN FRUIT[FRUIT] SHOW[SHOW SOCIETY] SOCIETY CIO[CIO] (MFSS)[(MFSS)]
REFERENCE REFERENCE AND AND[ADMINISTRATIVE] ADMINISTRATIVE DETAILS[DETAILS]
| President President |
Catherine Paice Catherine Paice |
|
|---|---|---|
| Trustees Trustees |
C Seymour - Chair ofTrustees C Seymour - Chair ofTrustees |
|
| R Mitchell -- Vice Chair R Mitchell - Vice Chair |
||
| C Morris C Morris |
||
| J Blackman J Blackman |
||
| K Kelliher K Kelliher |
||
| A Bardsley A Bardsley |
||
| Chairman Chairman |
N Bardsley N Bardsley |
|
| Manager Manager |
E Haffenden E Haffenden |
|
| Treasurer Treasurer |
C Morris C Morris |
|
| Education Education |
officer officer |
M Hounsell M Hounsell |
| Principal Address Principal Address |
45 St Lukes Road 45 St Lukes Road |
|
| Maidstone Maidstone |
||
| Kent Kent |
||
| ME14 5AS ME14 5AS |
||
| Independent Examiner Independent Examiner |
C Baker C Baker |
|
| CE Accounting Ltd CE Accounting Ltd |
||
| 62 Robson Drive 62 Robson Drive |
||
| Hoo, Rochester Hoo, Rochester |
||
| Kent, ME3 9EA Kent, ME3 9EA |
||
| Bankers Bankers |
The Co-operative Bank The Co-operative Bank |
|
| PO Box250 PO Box 250 |
||
| Skelmersdale Skelmersdale |
||
| WN8 6WT WN8 6WT |
||
| Nationwide Buidling Society Nationwide Buidling Society |
||
| Nationwide House Nationwide House |
||
| Piper Way PiperWay |
||
| Swindon SN38 INW SwindonSN381NW |
-1-
THE THE MARDEN MARDEN FRUIT[FRUIT] SHOW SHOW SOCIETY[SOCIETY] CIO[ CIO][(MFSS)] (MFSS) REPORT REPORT OF[OF] THE THE TRUSTEES TRUSTEES FOR FOR THE YEAR THE YEAR ENDED ENDED 31[31][DECEMBER] DECEMBER[ 2025] 2025
The The Trustees Trustees present present[their] their report report and and examined examined financial financial statements statements of[of] the[ the] Society[Society] for for the the year year ended ended 31 31 December December 2025. 2025. The The Trustees[Trustees] have have adopted adopted[the] the provisions provisions of[of] the[ the] Statement Statement[of] of Recommended Recommended Practice Practice (SORP) (SORP) "Accounting “Accounting and and Reporting[Reporting][by] by Charities” Charities" (FRS[(FRS] 102)[102)] in[in] preparing preparing the[the] annual annual report report and and financial financial statements statements of[of] the[ the] charity.[charity.]
The The financial financial statements statements have have been been prepared prepared in[in] accordance accordance with with the[the] accounting accounting policies[policies] set[set] out out in[in] note note 1[1]
to to the the financial financial statements statements and and comply comply with with the the Society’s Society's governing governing document, document, the the Charities[Charities] Act Act 2011 2011 and and "Accounting["Accounting] and and[Reporting] Reporting by[by] Charities:[Charities:] Statement Statement[of] of Recommended Recommended Practice Practice applicable applicable to to
charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the
UK UK and and[Republic] Republic[of] of[Ireland] Ireland (FRS[(FRS] 102)"[102)"] (effective (effective 1[1] January January 2019). 2019).
Objectives Objectives and and activities activities
The The aims aims[of] of the[ the] Society[Society] are are[to] to promote promote the[the] sciences sciences of[of] agriculture,[agriculture,] arboriculture,[arboriculture,] horticulture,[horticulture,] and and the[the]
storage, storage,[packaging] packaging[and] and[marketing] marketing of[of] fruit,[ fruit,] to[to] hold[hold] an an annual annual[ Fruit] Fruit Show,[Show,] to[to] hold[hold] and[and] promote promote public[public] shows, shows, to[to] hold, hold, run run and and promote promote open open and and[other] other competitions[competitions] in in any any of of the the subjects, subjects, and and to to award award prizes prizes
for for merit merit and and excellence. excellence. Also, Also, to[to] promote promote the[the] fruit fruit sector sector and and educate educate school school children children and and others. others.
Public Public benefit benefit statement statement The The Trustees Trustees confirm[confirm][they] they have have referred referred to[to] the[the] guidance guidance[contained] contained in in the the Charity Charity Commission’s Commission's general general guidance guidance on on public[public] benefit benefit when when reviewing reviewing the[the] Society's Society’s aims aims and and objectives.[objectives.]
Review Review[and] and future[future] developments developments We We present present to[to] you you our our accounts accounts for for 2025. 2025. Our Our budgetary budgetary[structures,] structures, business[business] plan[plan] and and the[the] tireless tireless work work of of the the willing willing volunteers volunteers supported supported by by[staff] staff of of the the society society produced produced an an outstanding outstanding show. show. We We wish wish to to thank thank our our treasurer,[treasurer,][Chris] Chris Morris Morris and and our our bookkeeper bookkeeper[Liz] Liz Knight Knight who who have have assisted[assisted] us us in[in] the[the] preparation[preparation] of of these these reports. reports. The The[MFSS] MFSS CIO CIO Board Board of[of] Trustees[ Trustees] elected[elected] at[at] the[ the] 2025 2025 AGM AGM is[is] as as follows[follows] — - Claire Claire Seymour Seymour (Chair), (Chair), Robert Robert Mitchell Mitchell[(Vice-Chair),] (Vice-Chair), Annette Annette Bardsley,[Bardsley,] Chris[Chris] Morris,[Morris,] Kathleen[Kathleen] Kelliher[Kelliher] and[and] Jonathan Jonathan Blackman. Blackman.
We We are are now now wellinto[well] into our our tenth tenth decade decade[of] of the[ the] National[National] Fruit Fruit Show, Show, supporting[supporting] the[the] UK UK Fruit Fruit industry,[industry,]
bringing bringing new new technology technology to[to] the the fore[fore] and and showcasing showcasing the[the] very very best[best] of[of] what what we we grow. grow. Presenting[Presenting] a a major major
showcase showcase[of] of[British] British[Fruit,] Fruit, we we are[are] proud[proud] of[of] the[ the] largest[largest][display] display[ of] of competition[competition][top] top fruit.[fruit.]
Our Our[Education] Education programme programme continues[continues] successfully[successfully] engaging engaging with with children[children] from from early early years years through through to[to] key[key]
stage stage four four including including[ offering] offering advice advice on on crucial crucial careers careers decisions.[decisions.] We We are are also also educating educating the the next next
generation generation of of consumers consumers and and decision decision makers makers[in] in what what it[it] takes takes to to get get great great British British fruit fruit into into their[their] hands. hands.
The The major major sponsors sponsors for for the[the] 2025 2025 financial[financial] year year were were Hutchinsons Hutchinsons and and NP NP Seymour. Seymour. We We have have a a number number of[of] further further sponsors sponsors we we are are[grateful] grateful[to] to including including British British Apples Apples and and[Pears] Pears Ltd[Ltd] for for sponsoring[sponsoring] the the opening opening of[of] the the Show Show and and Worldwide Worldwide Fruit for Fruit for sponsoring sponsoring the the Trophy Trophy Reception, Reception, along along with with Produce Produce Packaging Packaging
sponsoring sponsoring our our[Packaging.] Packaging. We We are are also also most most[appreciative] appreciative[ to] to all all the the sponsors sponsors who who support support the the
competition competition and and the the overall overall Show. Show.[All] All our our sponsors sponsors are are key key players players within within the the UK UK fruit fruit industry industry and and they they
provide provide guidance guidance to to the the Chair Chair and and facilitate facilitate introductions introductions to to potential potential new new partners. partners. As As always always we we are are
indebted indebted to to our our sponsors sponsors without without whom whom the the administration administration of of the the society society would would not not progress progress in[in] such such a a
smooth smooth manner. manner.
2 2
The The Management Management Team Team remains remains unchanged, unchanged, consisting[consisting][ of] of Chair[Chair] and and Vice[Vice] Chair[Chair] - - Nigel Nigel and and Annette Annette Bardsley, Bardsley, the the Treasurer Treasurer Chris Chris Morris, Morris, Eileen Eileen Haffenden Haffenden the[the] MFSS[MFSS] Manager Manager and and Chair[Chair] of[of] the the Trustees Trustees
Claire Claire Seymour. Seymour. Their Their dedication dedication is is sincerely sincerely valued. valued.
After After the the success success[of] of a a one one day day show show for for the[the] 2024 2024 event, event, this this format format was was continued continued for for the the 2025 2025 Show Show at at
the the Kent Kent County County Showground. Showground. As As a aresult, result, we we were were delighted delighted to[to] hold hold a a vibrant vibrant and and busy busy 2025 2025 show. show. The The hall hall was was full full of[of] exhibitors exhibitors and and the the industry industry supported supported the the event event and and turned turned out out on on mass. mass. The The competition competition display display stand stand was was brimming brimming with with a a superb superb display display[of] of UK UK produced produced fruit. fruit.
Once Once[again,] again,[Eileen] Eileen Haffenden Haffenden had[had] worked[worked] tirelessly[tirelesslyto] to ensure ensure a[a] smooth, smooth, buoyant buoyant and and successful successful Show. Show.
The The Show Show was was opened opened by by Judith[Judith] Batchelar[Batchelar][OBE] OBE who who gave gave a a[thoughtful] thoughtful speech speech about about the the importance importance of[of]
our our[industry] industry[and] and the[the][future] future opportunities.[opportunities.]
Feedback Feedback on on the[the] Show[Show][has] has been[been] wholly[wholly] positive[positive] with with[exhibitors] exhibitors and[and] growers growers feeling[feeling] the[the] atmosphere atmosphere was was greatly greatly improved, improved,[the] the best[best] show show[in] in a a number number[of] of years years and and that that it[it] was was a a wonderful wonderful networking networking opportunity. opportunity.
This This year year we we have have invested invested[in] in a a social social media media content content creator creator which which has has had had a a hugely hugely positive[positive] impact impact on on engagement engagement with with[the] the show. show.
Our Our President, President, Catherine[Catherine] Paice, Paice, continues continues[to] to be be a a helpful[helpful] positive[positive] guide[guide] and and influence influence on on the[the] society.[society.]
Budgets Budgets
The The Management Management Team Team continues continues to[to] have have a a sharp sharp watch watch over over the[the][running] running and and operations[operations] costs costs and and
endeavour endeavour[to] to scrutinise scrutinise[at] at all all points,[points,] ensuring[ensuring] we we have have an an accurate accurate and and viable[viable] budget budget[to] to continue[continue] this this
important important industry industry event. event.
The The Education Education Programme Programme
During During this this year year the the Programme Programme saw saw over over 11,000[1][1] ,000 children[children] and and young young people,[people,] including including school school visits,[visits,] uniformed uniformed group group sessions,[sessions,] home home education education groups, groups, career career fairs fairs and and agricultural[agricultural] shows. shows. The The programme programme
has has been been out out in[in] Kent, Kent, Sussex, Sussex, Essex,[Essex, Worcestershire,] Worcestershire, Gloucestershire,[Gloucestershire, Yorkshire] Yorkshire and and West West Midlands.[Midlands.]
At the At the Kent Kent Show Show this this year year The The Education Education Team Team were were pleased pleased that that the the Duchess Duchess of[of] Edinburgh Edinburgh spent spent
considerable considerable time[time] with[with] them them[and] and the[the][children,] children, engaging[engaging] meaningfully[meaningfully] and[and] recalling[recalling] the[the][previous] previous[ visit] visit to[to] the the National National Fruit Fruit Show Show[in] in 2022. 2022.
Our Our[Charitable] Charitable[Education] Education Programme Programme[regained] regained the[the] sponsorship sponsorship of[of] Avalon Avalon of[of] £5,000 E5,000 and and One One Pay Pay of[of] £3000 23000 and and gained gained a a new new sponsor sponsor Orchard Orchard Cooling[Cooling][ltd] ltd of[of] £3,000.[23,000.] AC AC Goatham Goatham have have continued[continued] their[their] sponsorship sponsorship[of] of £15,000.[El 5,000.] This[This] has has[improved] improved[the] the balance[balance] on on the[the] restricted[restricted] funds.[funds.] Resulting[Resulting][ in] in a[a] positive[positive] balance balance of[of] 23,458 £3,458 (2024: (2024: negative fund negative fund[of] of[El] £1,644). ,644).
Financial Financial review review
Income Income for for the the period period amounted amounted £ 157,715 157,715 (2024: (2024: £141,994),[El][ 41] ,994), of[of] this this £ 32,590 32,590 (2024: (2024: £20,855) 20,855) is[is] considered considered[restricted] restricted[funds.] funds.[Expenditure] Expenditure amounted amounted[to] to £136,375 El 36,375 (2024: (2024: £133,474)[El][33,474)] This This has has resulted resulted ina[in] a surplus surplus of of 221 £21,340 ,340 (2024: (2024: surplus surplus £8,520). 28,520). We We received received a a gain gain on on the the investment investment of[of] £2095 2095 (2024: (2024: gain gain 2307), £307), resulting[resulting][in] in a a[total] total surplus surplus of[of] £23,435 23,435 (2024: (2024: El £15,117).[5,117).] Total Total funds funds at[at][31] 31 December December 2025 2025 amounted amounted to to £106,444 El 06,444 (2024: (2024: E83,009). £83,009).
Reserve Reserve[policy] policy We We are are pleased pleased[to] to have have reported reported a a positive[positive] change change in[in] our our reserves reserves and and with with careful[careful] management, management, the the Society Society considers considers that that with with the the amount amount available available we we are are able able to to maintain maintain our our current current cost cost structure. structure. Reserves Reserves[at] at 31 31 December December 2025 2025 amounted amounted to[to] £102,986 El 02,986 (2024: (2024: E84,653). £84,653).
3 3
Going concern Going concern
The The Trustees Trustees are are pleased pleased[to] to report that report that following[following] the the continuation[continuation] of[of] the the strategy strategy put put in[in] place place in[in] 2024, 2024, we we
maintain maintain our our[positive] positive position.[position.] The The fruit fruit growing growing industry industry has has had had a a bumper bumper crop crop following following a a challenging challenging
few few years years[seeing] seeing a a[reduction] reduction in[in] the[the] number number of[of] growers growers overall. overall. We We still still believe believe there there[is] is value[value] and and a a
requirement requirement for for the the Show. Show. The The Education Education Programme Programme is[is] a a fantastic fantastic resource resource with with enthusiastic enthusiastic
knowledgeable knowledgeable staff, staff, however however funding[funding] has has been been more more difficult difficult to[to] obtain obtain so so something something we we continue continue to[to]
carefully carefully manage. manage. Workshops Workshops are are no no longer longer free free and and contributions contributions are are requested. requested.
The The[Trustees] Trustees consider[consider] the[the] key[key] management management personnel[personnel][of] of the[ the] charity[charity] to[to] be be[in] in charge charge of[of] directing[directing] and and
controlling, controlling, running running and and operating the operating the charity charity on on a a day day to to day day basis. basis. The The key key management management personnel personnel who who
are are[involved] involved[in] in[all] all[decision] decision making[making] and[and][responsible] responsible for[for] the[the] day day to[to][day] day management management of[of] the[ the] charity[charity] is[is] Ms Ms E[E] Haffenden. Haffenden. The The day day to to day day bookkeeping bookkeeping is is completed completed by by Ms Ms S[S] Saunders. Saunders. All[All] Trustees Trustees give[give][their] their time time freely freely
and and no no Trustee Trustee received[received] remuneration remuneration[in] in the the year. year. Staff[Staff] pay pay[is] is reviewed reviewed annually. annually.
Risk Risk[policy] policy The The Trustees Trustees are are aware aware[of] of disquiet[disquiet] about about the[the] future future prospects prospects for for the[the] industry industry and and suppliers[suppliers] and and the[the] potential potential effect[effect] of[of][ this] this on on the[the] Show.[Show.] We[We][will] will continue[continue][to] to[be] be responsive[responsive] and[and] ready[ready] to[to] adapt[adapt] to[to] the[the] changes changes within within the the industry industry we we represent. represent.
Structure Structure
The The charity, charity, which which[is] is registered registered with with the[the] Charity[Charity] Commission Commission under under number number 1168291,[1] 168291 , is is established established
under under a a CIO CIO[Association] Association dated dated[16] 16 July[July] 2016. 2016.[At] At[31] 31 December December 2016 2016 all all of[of] the[ the] assets assets and and liabilities[liabilities] were were transferred transferred to[to] the the new new CIO.[CIO.]
Governance Governance and[and] management management
The The Trustees Trustees[of] of The The Marden Marden Fruit Fruit Show Show Society[Society ] are are responsible[responsible] for for the[the] general[general] control control and and management management of of the the administration administration of of the the charity. charity. The The Trustees Trustees are are elected elected by by the the committee, committee, and and have have relevant relevant
experience experience in in the the fruit fruit industry industry or or their their subject. subject.
During the During the period period the the following[following] were were Trustees Trustees[of the] of the charity:[charity:]
C C Seymour Seymour (Chairperson)[(Chairperson)] J J Blackman Blackman R R Mitchell Mitchell (Vice (Vice Chair) Chair) A A Bardsley[Bardsley] C C Morris Morris K K Kelliher[Kelliher]
Trustees' Trustees' responsibilities responsibilities
The The Trustees[Trustees] are are[responsible] responsible for for preparing[preparing the] the Trustees’[Trustees'] Annual Annual Report Report and and the[the] financial financial statements statements in in
accordance accordance[with] with[applicable] applicable[law] law and[and] United[United][Kingdom] Kingdom Accounting[AccountingStandards] Standards[ (United] (United Kingdom[Kingdom] Generally[Generally]
Accepted Accepted Accounting Accounting Practice).[Practice).]
The The law law applicable[applicable][to] to[charities] charities in[in] England England & & Wales Wales requires requires[the] the trustees trustees[to] to prepare prepare financial financial statements statements for for each each financial financial year year which which[give] give a a true true and and fair fair view view of[of] the the state state of[of] affairs affairs[of] of the the charity[charity] and and of[of] the the
incoming incoming resources resources and and[application] application[ of] of resources resources[of] of the the[charity] charity for for that that period. period. In[In] preparing preparing these these financial financial[statements,] statements, the[the trustees] trustees are[are][required] required to:[to:]
-
select select[suitable] suitable accounting accounting[policies] policies and and then then apply apply them them consistently. consistently.
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observe observe the the methods methods and and principles principles[in] in the the Charities Charities SORP SORP 2015 2015 (FRS (FRS 102);[1] 02);
4 4
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make make judgements judgements and and estimates estimates that that are are reasonable reasonable and and prudent. prudent.
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state state whether whether applicable[applicable] accounting accounting standards standards have have been been followed, followed, subject subject to to any any material material departures departures disclosed disclosed and and explained explained in in the the financial financial statements. statements.
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prepare prepare the[the] financial financial statements statements on on[the] the[going] going concern concern basis basis unless[unless] it[it][is] is inappropriate inappropriate to to presume presume the the[charity] charity will will continue. continue.
The The Trustees Trustees are are responsible responsible for for keeping keeping proper proper accounting accountingrecords records that that disclose disclose with with reasonable reasonable
accuracy accuracy at[at] any any time[time] the[the] financial financial position[position] of[of] the[ the] charity charity and and enable enable them them to[to] ensure ensure that that the the financial financial
statements statements comply comply with[with] the[the] Charities[Charities] Act 2011, Act 2011 , the the Charity Charity (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008
and and the the provisions provisions of[of] the the trust trust deed. deed. They They are are also also responsible responsible for for safeguarding safeguarding the the assets assets of of the the charity charity
and and hence hence for for taking taking reasonable reasonable steps steps for for the the prevention prevention and and detection detection of of fraud fraud and and other other irregularities. irregularities.
Approved Approved by by the the Trustees Trustees and and signed signed on on their[their] behalf behalf by: by:
----- Start of picture text -----
C2 ere Ses"
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Miss Miss C C Seymour Seymour Chair Chair of of Trustees Trustees
Date: Date: 16 16 March March 2026 2026
5 5
THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW] SOCIETY[SOCIETY] CIO[CIO] (MFSS)[(MFSS)]
INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER'S REPORT REPORT TO TO THE THE TRUSTEES TRUSTEES
I | report report on on the the accounts accounts of of the the charity for the charity for the year year ended ended 31 31 December December 2025 2025 which which are are set set out out on on pages pages 7 7 to to 16. 16.
Responsibilities Responsibilities and and basis basis[of] of report report As As the the charity charity Trustees Trustees of of the the CIO ClO you you are are responsible responsible[for] for the the preparation preparation of of the the accounts accounts in in accordance accordance with with the the requirements requirements of[of] the[the] Charities[Charities] Act[Act] 2011[2011] (‘the ('the Act’). Act').
I | report report in in respect respect of of my my examination examination of of the the CIO's CIO's accounts accounts carried carried out out under under section section 145 145 of of the the 2011 2011 Act Act and and in in carrying carrying out out my my examination[examination][I] | have have followed[followed] all[all] the[the] applicable applicable[Directions] Directions[given] given[by] by the[the] Charity[Charity] Commission Commission under[under] section[section] 145(5)(b) 145(5)(b) of[of] the[the] Act. Act.
I | have have completed completed my my examination. examination. I | confirm confirm that that no no matters matters have have come come to[to] my my attention attention in in connection connection with with the the examination examination giving giving me me cause cause to[to] believe believe that that[in] in any any material material respect: respect: 1. 1. accounts accounts records records were were not not kept kept in in respect respect of of the the Trust Trust as as required required by by section section 130 130 of of the the Act; Act; or or
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- the the accounts accounts do do not not accord accord with with those those records; records; or or 3. 3. the the accounts accounts do do not not comply comply with with the the applicable applicable requirements requirements concerning concerning the the form form and and content content of of accounts accounts set set out out in in the the Charities Charities (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 other other than than any any requirement requirement that that[the] the accounts accounts give[give] a a ‘true 'true and and fair fair view' view' which which is is not not a a matter matter considered considered as as part part of[of] an an independent independent examination. examination.
I | have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be be drawn drawn[in] in this[this][report] report in[in] order[order] to[to] enable enable a a proper proper understanding understanding[of] of the[the] accounts accounts to[to] be[be] reached. reached.
C C L L Baker Baker FCCA FCCA
18th 18th March March 2026 2026 CE CE Accounting Accounting Ltd[Ltd]
62 62 Robson Robson[Drive] Drive
Hoo Hoo St[St] Werburgh Werburgh Rochester Rochester Kent Kent ME3 ME3 9EA 9EA
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THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW SOCIETY] SOCIETY CIO[CIO] (MFSS)[(MFSS)]
STATEMENT STATEMENT OF[OF] FINANCIAL[FINANCIAL][ ACTIVITIES] ACTIVITIES FOR FOR THE THE[YEAR] YEAR[ENDED] ENDED[31] 31[DECEMBER] DECEMBER[ 2025] 2025
| Restricted Restricted |
Unrestricted Unrestricted |
TOTAL TOTAL |
TOTAL TOTAL |
||
|---|---|---|---|---|---|
| Funds Funds |
Funds Funds |
Funds Funds |
Funds Funds |
||
| 2025 2025 |
2025 2025 |
2025 2025 |
2024 2024 |
||
| Notes Notes |
Total Total |
Total Total |
Total Total |
Total Total |
|
| £ | £ | £ | £ | ||
| Income from: Income from: |
|||||
| Donationsand legacies Donations and legacies |
3,290 3,290 |
- | 3,290 3,290 |
5,618 5,618 |
|
| Charitable activities Charitable activities |
|||||
| Show and competition income Show and competition income |
- | 121,527 121,527 |
121,527 121,527 |
118,568 118,568 |
|
| Education programme income Education programme income |
25,500 25,500 |
- | 25,500 25,500 |
15,182 15,182 |
|
| Raising funds: Raising funds: |
|||||
| Membership subscriptions and donations Membership subscriptions and donations |
- | 2,101 2,101 |
2,101 2,101 |
1 ,832 1,832 |
|
| Investment income Investment income |
2 2 |
- | 1,497 | 1 ,497 1,497 |
739 739 |
| Auction donations Auction donations |
- | - | - | - | |
| Education Show Income Education Show Income |
3,800 3,800 |
- | 3,800 3,800 |
55 55 |
|
| Totalincome Total income |
32,590 32,590 |
125,125 125,125 |
157,715 157,715 |
141 ,994 141,994 |
|
| Expenditure on: Expenditure on: |
|||||
| Charitable activities Charitable activities |
|||||
| Show and competition expenditure Show and competition expenditure |
- | 64,652 64,652 |
64,652 64,652 |
49,836 49,836 |
|
| Handbook expenditure Handbook expenditure |
- | - | - | - | |
| Education programme Education programme |
27,488 27,488 |
- | 27,488 27,488 |
29,942 29,942 |
|
| Support Costs Support Costs |
- | 44,235 44,235 |
44 , 44,235 |
47,217 47,217 |
|
| Administrative Costs - FruitShow Payroll Administrative Costs - Fruit Show Payroll |
- | - | - | 6,480 6,480 |
|
| Total expenditure Total expenditure |
3 3 |
27,488 27,488 |
108,887 108,887 |
136,375 136,375 |
133,474 133,474 |
| Net income/(expenditure) before transfers Net income/(expenditure) before transfers |
5,102 5,102 |
16,238 16,238 |
21 ,340 21,340 |
8,250 8,250 |
|
| Insurance Income Insurance Income |
7 7 |
- | - | - | 6,290 6,290 |
| Gain/(Loss) on investmentassets Gain/(Loss) on investment assets |
8 8 |
- | 2,095 2,095 |
2,095 2,095 |
307 307 |
| Net movement in funds Net movement in funds |
5,102 5,102 |
18,333 18,333 |
23,435 23,435 |
15,117 15,117 |
|
| Funds brought forward 1 January 2025 Funds broughtforward 1 January 2025 |
(1 ,644) (1,644) |
84,653 84,653 |
83,009 83,009 |
67,892 67,892 |
|
| Funds carried forward 31 December 2025 Fundscarriedforward31December2025 |
3,458 3,458 |
102,986 102,986 |
106 ,444 106,444 |
83,009 83,009 |
All All transactions transactions are are derived derived from from continuing continuing activities. activities.
All All recognised recognised gains and gains and losses losses are are included included in in the the Statement Statement of of Financial Financial Activities. Activities.
-7-
THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW SOCIETY] SOCIETY CIO[CIO][(MFSS)] (MFSS)
STATEMENT STATEMENT[OF] OF[FINANCIAL] FINANCIAL ACTIVITIES[ACTIVITIES] FOR FOR THE THE[YEAR] YEAR[ENDED] ENDED[31] 31 DECEMBER[DECEMBER][ 2024] 2024
| Restricted Restricted |
Unrestricted Unrestricted |
Unrestricted Unrestricted |
|||
|---|---|---|---|---|---|
| Funds Funds |
funds funds |
Total Total |
|||
| 2024 2024 |
|||||
| Notes Notes |
|||||
| £ | £ | £ | |||
| Income from: Income from: |
|||||
| Donationsand legacies Donations and legacies |
5,618 5,618 |
- | 5,618 5,618 |
||
| Charitable activities Charitable activities |
|||||
| Show and competition income Show and competition income |
- | 118,568 118,568 |
118,568 118,568 |
||
| Education programme income Education programme income |
15,182 15,182 |
- | 15,182 15,182 |
||
| Raising funds: Raising funds: |
|||||
| Membership subscriptions and donations Membership subscriptions and donations |
- | 1 ,832 1,832 |
1 ,832 1,832 |
||
| Investment income Investment income |
2 2 |
- | 739 739 |
739 739 |
|
| Auction Donations Auction Donations |
= | = | - | ||
| Education show Income Education show Income |
55 55 |
- | 55 55 |
||
| Totalincome Total income |
20,855 20,855 |
121,139 121,139 |
141 ,994 141,994 |
||
| Expenditure on: Expenditure on: |
|||||
| Charitable activities Charitable activities |
|||||
| Show and competition expenditure Showand competition expenditure |
- | 97,052 97,052 |
97,052 97,052 |
||
| Handbook expenditure Handbook expenditure |
- | - | - | ||
| Education programme Education programme |
29,942 29,942 |
- | 29,942 29,942 |
||
| Administrative costs Administrative costs |
- | 6,480 6,480 |
6,480 6,480 |
||
| Donations Made Donations Made |
- | - | - | ||
| Total expenditure Total expenditure |
3 3 |
29,942 29,942 |
103,532 103,532 |
133,474 133,474 |
|
| Net Income/(expenditure) before Net Income/(expenditure) before |
(9,087) (9,087) |
17,607 17,607 |
8,520 8,520 |
||
| Insurance Income Insurance Income |
7 7 |
6,290 6,290 |
6,290 6,290 |
||
| Gain/(Loss) on investments Gain/(Loss) on investments |
|||||
| Gain/Loss on investmentassets Gain/Loss on investment assets |
8 8 |
- | 307 307 |
307 307 |
|
| Net movement in funds Net movement in funds |
(9,087) (9,087) |
24,204 24,204 |
15,117 15,117 |
||
| Funds brought forward 1 January 2024 Funds broughtforward 1 January 2024 |
7,443 7,443 |
60,449 60,449 |
67,892 67,892 |
||
| Funds carriedforward 31 December 2024 Funds carried forward 31 December 2024 |
(1 ,644) (1,644) |
84,653 84,653 |
83,009 83,009 |
||
| All transactions arederived from continuing activities. All transactions are derived from continuing activities. |
|||||
| All recognised gainsand losses are included in the Statement of Financial Activities. AllrecognisedgainsandlossesareincludedintheStatementofFinancialActivities. |
-8-8-
THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW SOCIETY] SOCIETY[CIO] CIO[(MFSS)] (MFSS)
BALANCE BALANCE SHEET SHEET AS AS AT AT 31 31 DECEMBER DECEMBER 2025[2025]
| Notes Notes |
2025 2025 |
2024 2024 |
|||||
|---|---|---|---|---|---|---|---|
| £ | z | ||||||
| Fixed Assets Fixed Assets |
|||||||
| Tangible assets Tangible assets |
7 7 |
2,082 2,082 |
2,517 2,517 |
||||
| Investments Investments |
8 8 |
14,183 14,183 |
12,088 12,088 |
||||
| 16,265 16,265 |
14,605 14,605 |
||||||
| Current Assets Current Assets |
|||||||
| Debtors Debtors |
10 10 |
8,645 8,645 |
15,481 15,481 |
||||
| Current Asset Investments Current Asset Investments |
9 9 |
1 ,222 1,222 |
501 501 |
||||
| Cash at bank and Cash at bank and |
in hand in hand |
88,468 88,468 |
69,951 69,951 |
||||
| 98,335 98,335 |
85,933 85,933 |
||||||
| Creditors: amounts falling due within one year Creditors: amounts falling due within one year |
11 11 |
(8,156) (8,156) |
(17,529) (17,529) |
||||
| Net Current Assets Net Current Assets |
90,179 90,179 |
68,404 68 404 |
|||||
| 106,444 106,444 |
83,009 83,009 |
||||||
| Net Assets Net Assets |
106,444 106,444 |
83,009 83,009 |
|||||
| Funds Funds |
|||||||
| Restricted Funds Restricted Funds |
- Education Budget - Education Budget |
12 12 |
3,458 3,458 |
(1 ,644) (1,644) |
|||
| Unrestricted funds Unrestricted funds |
102,986 102,986 |
84 ,653 84,653 |
|||||
| 13 13 |
106,444 106,444 |
83,009 83,009 |
Approved Approved[by] by[the] the Board Board of[of] Trustees Trustees on on the[the] 16th[16th][March] March 2026 2026[and] and signed signed on on their[their] behalf[behalf] by:[by:]
Ms Ms[C] C Seymour Seymour Trustee Trustee
The The notes notes on on pages pages 10[10] to[to][16] 16 form[form] part[part] of[of] these[ these] accounts. accounts.
=9\= -9-
THE THE MARDEN MARDEN FRUIT[FRUIT] SHOW[SHOW SOCIETY] SOCIETY CIO[CIO] (MFSS) (MFSS)
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR THE YEAR FOR THE YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2025[2025]
1 1 ACCOUNTING ACCOUNTING POLICIES POLICIES 1.1 1.1 Basis Basis of[of] preparation preparation The The Marden[Marden] Fruit Fruit Show Show Society Society ClO CIO (MFSS) (MFSS) is is a a registered registered charity charity in in the the United United Kingdom. Kingdom. The The address address of of the the registered registered[office] office is is given given in in the the charity charity information information on on page page 1 1 of of these these financial financial statements. statements. The The nature[nature] of[of] the[the] charity's charity's operations operations[and] and principal principal[activities] activities are are to[to] promote promote the[the] sciences sciences of[of] agriculture agriculture and and arboriculture, arboriculture, particularly particularly in in connection connection with with the the production production of of better better fruit. fruit. The The financial financial statements statements have have been been prepared prepared in in accordance accordance with with the the Society's Society's governing governing document document and and "Accounting "Accounting and and Reporting Reporting by[by] Charities: Charities: Statement Statement[of] of Recommended Recommended Practice[Practice] applicable[applicable] to[to] charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS (FRS[102)] 102)[(effective] (effective 1 1 January January 2019)". 2019)". The The Society Society is is a a Public Public Benefit Benefit Entity Entity as as defined defined by by FRS FRS 102. 102. The The Society Society[has] has taken taken advantage advantage of[of the] the[provision] provision in[in][the] the SORP SORP for for charities charities applying[applying] FRS FRS 102 102 update update Bulletin[Bulletin] 1 1 not not to[to] prepare prepare a a Statement Statement of of Cash Cash Flows. Flows. The The financial financial statements statements are are prepared prepared on on a a going[going] concern concern[basis] basis under under the[the] historical historical cost[cost] convention,[convention,] modified modified to to include include certain certain items items at at fair fair value. value. The The financial financial statements statements are are prepared prepared in in sterling sterling which which is is the[the] functional[functional] currency currency of[of the] the charity[charity] and[and][rounded] rounded to[to][the] the nearest[nearest][E.] £. The The significant significant accounting accounting policies policies applied[applied] in in the the preparation preparation of of these these financial financial statements statements are are set set out out below. below. These These policies policies have have[been] been consistently consistently[applied] applied unless[unless] otherwise otherwise stated. stated. 1.2 1.2 Funds Funds accounting accounting Unrestricted Unrestricted general general funds funds are are funds funds which which are are available available for for use use at at the the discretion discretion of of the the trustees trustees in in furtherance furtherance of of the the general general objectives objectives of the of the charity charity and and which which have have not not been been designated designated for for any any other other purpose. purpose.
Restricted Restricted funds funds are are subjected subjected to to restrictions restrictions on on their[their] expenditure expenditure imposed imposed by by the the donor donor through through the the terms terms of of an an appeal. appeal.
-
1.3 1.3 Income Income recognition recognition All All income income is is included included in[in] the the Statement Statement of of Financial Financial Activities Activities (SoFA) (SoFA) when when the the charity charity is is legally[legally] entitled entitled to to the the income income[after] after any any performance[performance] conditions[conditions] have have been[been][met,] met, the[the] amount amount can can be[be] measured measured reliably[reliably] and and it it is is probable probable that that the the income income will will be be received. received. For For donations donations[to] to[be] be recognised recognised[the] the charity charity will will have have been been notified notified of of the the amounts amounts and and the the settlement settlement date date in in writing. writing. If If there there are are conditions conditions attached attached to to the the donation donation and and this this requires requires a a level level of of performance performance before before entitlement entitlement can can be[be] obtained obtained then[then] income income[is] is deferred[deferred] until[until] those[those] conditions[conditions] are are fully[fully] met met or or the[the] fulfilment fulfilment of[of] those those conditions[conditions] is is within within the the control control[of ] of the the charity charity and and it[it] is is probable probable that that they they will will be be fulfilled. fulfilled. - - Show Show and and competition competition income income is is accounted accounted for for on on an an accruals accruals basis. basis. - - Donations Donations and and subscriptions subscriptions are are accounted accounted for for as as receivable. receivable. - - Investment Investment income income has has been been accounted accounted for for on on an an accruals accruals basis. basis.
-
1.4 1.4 Expenditure Expenditure recognition recognition All All expenditure expenditure is is accounted accounted for for on on an an accruals accruals basis basis and and has has been been classified classified under under headings headings that that aggregate aggregate all all costs costs related related to[to] the the category. category. Expenditure Expenditure is is recognised recognised where where there there is is a a legal legal or or constructive constructive obligation obligation to to make make payments payments to[to][third] third parties,[parties,] it it is is probable probable that that the the settlement settlement will will be be required required and and the the amount amount of the of the obligation obligation can can[be] be measured measured reliably.[reliably.][It] It is[is] categorised categorised[under] under the[the] following[following] headings: headings: - - Charitable Charitable expenditure expenditure comprises comprises those those costs costs incurred incurred by by the the charity charity in in the the delivery delivery of of its its activities activities and and services services for for its its beneficiaries. beneficiaries. It It includes includes both both costs costs allocated allocated directly directly to to such such activities activities and and those those costs costs of of an an indirect indirect[nature] nature necessary necessary to[to] supportthem. support them. -10-10-
THE THE MARDEN MARDEN FRUIT[FRUIT] SHOW[SHOW SOCIETY] SOCIETY[ CIO] CIO (MFSS)[(MFSS)]
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR THE YEAR FOR THE YEAR ENDED[ENDED][31] 31[DECEMBER] DECEMBER 2025[2025]
-
1 1 ACCOUNTING ACCOUNTING POLICIES POLICIES (CONTINUED) (CONTINUED)
-
1.4 1.4 Expenditure Expenditure recognition recognition (continued) (continued) - - Governance Governance costs costs include include those those incurred incurred in in the the governance governance of of the the charity charity and and are are primarily primarily associated associated with with general general meetings[meetings] of[of] the[the] charity charity and[and] compliance[compliance] with[with] legal[legal] requirements. requirements.
-
Irrecoverable Irrecoverable VAT VAT is is charged charged against against the the expenditure expenditure heading heading for for which which it it was was incurred. incurred.
1.5 1.5 Support Support costs costs[allocation] allocation Support Support[costs] costs are are those those that that assist assist the[the] work work of[of] the[the] charity charity but[but] do do not[not] directly[directly] represent represent charitable charitable activities[activities] and and
include include[office] office costs, costs, governance governance costs, costs, and and administrative administrative[payroll] payroll costs. costs. They They are are incurred incurred directly[directly] in in support support of of expenditure expenditure on on the[the] objects objects[of] of the[the] charity charity[and] and[include] include project[project] management management carried[carried] out[out] at[at] the[the] principal principal address. address.
Where Where support support[ costs] costs cannot cannot be[be] directly[directly] attributed attributed to[to] particular particular headings headings they they have[have] been[been] allocated[allocated] to[to] cost[cost] of[of] raising raising funds funds and and expenditure expenditure on on charitable charitable activities[activities] on on a a[basis] basis consistent consistent with with use use of[of the] the resources. resources.
1.6 1.6 Tangible Tangible[fixed] fixed assets assets Tangible Tangible fixed fixed assets assets are are stated stated at at cost cost (or (or deemed deemed cost) cost) or or valuation[valuation] less[less] accumulated accumulated depreciation depreciation and and accumulated accumulated impairment impairment losses. losses. Cost Cost includes[includes] costs[costs] directly[directly] attributable attributable to[to] making making the[the] asset[asset] capable capable[of] of operating[operating] as as[intended.] intended. Computer Computer[and] and[other] other equipment equipment 25% 25% straight straight line line
Fruit Fruit display display stand stand 20% 20% straight straight line line Education Education Vehicle Vehicle 25% 25% reducing reducing balance balance
No No depreciation depreciation[has] has been[been] provided provided on on[the] the Society's Society's Cups Cups as as in[in] the[the] opinion[opinion] of[of] the[the] trustees[trustees] the[the] residual residual value value of[of] these these[tangible] tangible fixed fixed assets assets are are in[in] excess excess[of] of the[the] book book values values as as supported supported by by an an insurance insurance valuation[valuation] undertaken undertaken in[in]
All All assets assets costing costing more more than than EIOO £100 are are capitalised capitalised and[and] the the depreciation depreciation is is charged charged on on a a monthly monthly basis[basis] from[from] acquisition. acquisition.
1.7 1.7 Investments Investments Investments Investments are are recognised recognised initially initially at at fair fair value value which which is is normally normally the the transaction transaction price price excluding excluding transaction transaction costs. costs. Subsequently, Subsequently, they they are are measured measured at at fair fair value value with with changes changes recognised recognised in in ‘net 'net gains gains / / (losses) (losses) on on investments' investments’[in] in the[the] SoFA SoFA if[if] the[the][shares] shares are are publicly publicly traded[traded] or[or] their[their] fair fair value value can can otherwise otherwise be[be] measured measured[reliably.] reliably.
Other Other investments investments are are measured measured at[at][cost] cost less less impairment. impairment. 1.8 1.8 Debtors Debtors and and creditors creditors receivable receivable /[I] payable payable within within one one year year Debtors Debtors and and[creditors] creditors with with no no stated[stated] interest interest[rate] rate and and receivable receivable or or payable payable within[within] one one year year are are recorded recorded at[at]
transaction transaction price.[price.] Any Any losses losses arising arising from from impairment impairment are are recognised recognised in in expenditure. expenditure.
1.9 1.9 Creditors Creditors due due over over one one year year
Creditors Creditors due due over over one one year year are are stated stated without without interest interest or or other other charges. charges.
1.10 1.10 Tax Tax
The The charity charity[is] is an an exempt exempt charity charity[within] within the[the] meaning meaning of[of] schedule schedule 3[3] of[of] the[the] Charities[Charities] Act Act 2011[2011] and and is[is] considered considered to[to]
pass pass[the] the tests tests set[set] out[out] in in Paragraph Paragraph 1 1 Schedule Schedule 6 6 Finance Finance Act Act 2010 2010 and and therefore therefore it it meets meets the the definition definition of of a a charitable charitable company company for[for] UK UK corporation[corporation][tax] tax purposes. purposes. 1.11 1.11 Employee Employee benefits benefits
The The charity charity operates operates a[a] defined defined contribution[contribution] plan[plan] for for the[the] benefit[benefit][of] of its[its] employees. employees. Contributions Contributions are are expensed expensed as as they they become become payable. payable.
-11-11-
THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW ] SOCIETY SOCIETY CIO[CIO] (MFSS) (MFSS)
NOTES NOTES[TO] TO THE THE FINANCIAL[FINANCIAL] STATEMENTS STATEMENTS FOR FOR THE YEAR THE YEAR ENDED[ENDED][31] 31 DECEMBER DECEMBER 2025 2025
eee 1 1 ACCOUNTING ACCOUNTING POLICIES[POLICIES] (CONTINUED)[(CONTINUED)]
1.12 1.12 Going Going concern concern
The The financial financial statements statements have have been been prepared prepared on on a a going going concern concern basis[basis] as as the[the] trustees trustees believe[believe] that[that] no no material material uncertainties uncertainties exist. exist. The The trustees trustees have have considered considered the the level level of of funds funds held held and and the the expected expected level level of of income income and and expenditure expenditure for for 9 9 months months from from authorising authorising these these financial financial statements. statements. The The budgeted budgeted income income and and expenditure expenditure is is sufficient sufficient with with the the level level of of reserves reserves for for the the
charity charity[to] to be be able able to to continue continue as as a a going going concern. concern.
Budgets Budgets are are now now prepared prepared for[for] the[the] next[next] financial financial year year and and we we have have forecasted forecasted similar similar income income and and expenditure expenditure to to the the previous previous
year. year. range range We We of[of] additional additionalhave have[in] in place place companies companiesa a robust robustwhich[which] promotional promotional will will deliver deliverand andknowledge knowledge marketing marketingand andstrategy strategy access access and andto to opportunities. opportunities.pro-active pro-active campaign campaign Prudent Prudent management management of of engagement engagement and and with withthe the a a support supportbroad broad of of its its sponsors sponsors has has placed placed the the Marden Marden Fruit Fruit Show Show Society Society in in a a strong strong position position as as a a going going concern. concern.
1.13 1.13 Judgements Judgements and and[key] key sources sources of[of estimation] estimation uncertainty[uncertainty]
Accounting Accounting estimates estimates and and judgements judgements are are continually continually evaluated evaluated and and are are based based on on historical historical experience experience and and other[other] factors, factors, including including expectations expectations[of] of future[future] events events that[that] are are believed believed to[to] be[be] reasonable reasonable under under the[the] circumstances. circumstances.
Useful Useful economic economic lives[lives][of] of tangible tangible assets assets
The The annual annual depreciation depreciation charge charge for[for] tangible tangible assets assets is is sensitive sensitive to[to] changes changes in in the the estimated estimated useful useful economic economic lives lives and and residual residual
values values necessary necessary of of the theto to reflect reflect assets. assets. current currentThe The useful useful estimates, estimates, economic economic based based lives liveson on technological technological and and[residual] residualadvancement, advancement, values values are are reassessed reassessed future future investments, investments, annually. annually. economic economic They They are areutilisation utilisation amended amended and and when when the[the]
physical physical condition condition[of] of[the] the assets. assets. See See note[note] 9 9 for for the the carrying carrying amount amount of of the the property property plant plant and and equipment, equipment, and and note note 1.6 1.6 for[for] the the useful useful economic economic[lives] lives[for] for each each class class[of] of assets. assets.
| 2 2 |
INVESTMENT INCOME INVESTMENT INCOME |
2025 2025 |
2024 2024 |
|||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Bank Interest Bank Interest |
721 721 |
- | ||||
| Dividends in listed investment Dividends in listed investment |
776 776 |
739 739 |
||||
| 1 ,497 1,497 |
739 739 |
|||||
| 3 3 |
EXPENDITURE EXPENDITURE |
Staff Staff |
Direct Direct |
Support Support |
||
| Costs Costs |
Costs Costs |
Costs Costs |
2025 2025 |
2024 2024 |
||
| £ | £ | £ | £ | £ | ||
| Charitable activities Charitable activities |
||||||
| Show and competition expenditure Show and competition expenditure |
- | 64,652 64,652 |
44,235 44,235 |
108,887 108,887 |
97,052 97,052 |
|
| Handbook expenditure Handbook expenditure |
- | - | - | - | - | |
| Education programme Education programme |
18,588 18,588 |
8,900 8,900 |
- | 27,488 27,488 |
29,942 29,942 |
|
| Administrative costs- Fruit Show Payroll Administrative costs- FruitShow Payroll |
- | - | - | - | 6,480 6,480 |
|
| Total expenditure Totalexpenditure |
18,588 18,588 |
73,552 73,552 |
44,235 44,235 |
136,375 136,375 |
133,474 133,474 |
-12-12-
THE THE MARDEN MARDEN FRUIT FRUIT SHOW SHOW SOCIETY SOCIETY CIO CIO (MFSS) (MFSS)
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2025 2025
| es | es | es | es | es | es | es |
|---|---|---|---|---|---|---|
| 4 4 |
SUPPORT COSTS SUPPORT COSTS |
Show and Showand |
Total Total |
|||
| competition competition |
Handbook Handbook |
Education [Education |
2025 2025 |
2024 2024 |
||
| £ | ||||||
| Printing and stationery Printing and stationery |
414 414 |
- | - | 414 414 |
203 203 |
|
| Telephone Telephone |
670 670 |
- | 670 670 |
1,819 1,819 |
||
| Postage Postage |
48 48 |
- | - | 48 48 |
60 60 |
|
| Unit Storage for show Equipment Unit Storage forshow Equipment |
2,084 2,084 |
- | - | 2,084 2,084 |
2,043 2,043 |
|
| Insurance Insurance |
3,799 3,799 |
- | - | 3,799 3,799 |
3,449 3,449 |
|
| Office expenses and mileage Office expenses and mileage |
627 627 |
- | - | 627 627 |
5,830 5,830 |
|
| Computer and internet access Computer and internet access |
2,986 2,986 |
- | - | 2,986 2,986 |
3,083 3,083 |
|
| Website costs Website costs |
457 457 |
- | - | 457 457 |
100 100 |
|
| Professional fees Professional fees |
27,120 27,120 |
- | - | 27,120 27,120 |
19,995 19,995 |
|
| Other expenses Otherexpenses |
100 100 |
- | - | 100 100 |
763 763 |
|
| Bank and Card Machine Charges Bank and Card Machine Charges |
28 28 |
- | - | 28 28 |
6 6 |
|
| Training Training |
216 216 |
- | - | 216 216 |
- | |
| Depreciation of computer and othe Depreciation of computer and other |
||||||
| Equipment Equipment |
435 435 |
- | - | 435 435 |
610 610 |
|
| Governance Governance |
||||||
| Meeting costs AGM Meeting costsAGM |
1,493 1,493 |
- | - | 1,493 1,493 |
3,351 3,351 |
|
| Committee Meetings Committee Meetings |
345 345 |
- | - | 345 345 |
- | |
| Professional fees Professional fees |
198 198 |
- | - | 198 198 |
2,563 2,563 |
|
| Bookkeeping support Bookkeeping support |
2,366 2,366 |
- | - | 2,366 2,366 |
2,392 2,392 |
|
| Independent examination Independent examination |
850 850 |
- | - | 850 850 |
950 950 |
|
| 44,235 44,235 |
- | - | 44,235 44,235 |
47,217 47,217 |
||
| 5 5 |
STAFF & KEY PERSONNEL COSTS STAFF & KEY PERSONNEL COSTS |
2025 2025 |
2024 2024 |
|||
| £ | £ | |||||
| Wages and salaries Wages and salaries |
M. Hounsell M. Hounsell |
18,228 18,228 |
18,947 18,947 |
|||
| Wages and salaries Wages and salaries |
R. Heather R. Heather |
- | 6,331 6,331 |
|||
| Social security costs Social security costs |
- | - | ||||
| Pension costs Pension costs |
360 360 |
530 530 |
||||
| 18,588 18,588 |
25,808 25,808 |
The The average average monthly monthly number number[of] of staff staff[in] in the the year year was was 1[1] (2024: (2024: 1).[1).]
No No member member of[of] staff staff earned earned more more than than E60,000 £60,000 during during the the year year (2024: (2024: Nil). Nil). The The total total amount amount of[of] employee employee salary salary and and benefits benefits received received[by] by key key management management personnel personnel is is : : £18,588 El 8,588 (2024: (2024: 25,808). £25,808).
Eileen Eileen Haffenden, Haffenden, Fruit Fruit Show Show Mananger Ma anger is[is][contracted] contracted on on a[a] Subcontractor[Subcontractor] basis[basis] and[and] was was paid[paid] £27,120[E27,120] (2024 (2024 : El £12,480) 2,480) Note: Note: Wages Wages & & salaries salaries[for] for 2024 2024 has has been been adjustd adjustd to[to] reflect reflect all all employed employed staff staff in[in] that[that] year. year.
6 6 TRUSTEES TRUSTEES REMUNERATION REMUNERATION AND AND EXPENSES EXPENSES None None[of] of the the Trustees Trustees received received remuneration remuneration during during the the year. year. All[All] reimbursed reimbursed expenses expenses are are incurred incurred exclusively exclusively for for charitable charitable purposes. purposes. £155.31 El 55.31 was was reimbursed eimbursed[for] for hotel,[hotel,] travel[travel] & & subsistence subsistence In In accordance accordance with with normal normal commercial comnpercial practice practice the the[charity] charity has has purchased purchased insurance insurance to to protect protect Trustees Trustees and and officers officers from from claims claims arising arising from from negligent negligent acts, acts, errors errors or or omissions omissions occurring occurring whilst whilst on on charity charity business. business. The The cost cost of of this this insurance insurance was was : : El £1,411 ,411 (20±4: (2024: El £1,411). ,411).
-13-13-
THE THE MARDEN MARDEN FRUIT FRUIT SHOW SHOW SOCIETY SOCIETY CIO CIO (MFSS) (MFSS)
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 DECEMBER DECEMBER 2025 2025
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED [31] DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
|---|---|---|---|---|---|---|
| Eee | ||||||
| 7 7 |
TANGIBLEFIXED ASSETS TANGIBLE FIXEDASSETS |
Cups Cups |
Computer Computer |
Fruit display Fruitdisplay |
Education Education |
Total Total |
| and other and other |
stand stand |
vehicle vehicle |
||||
| equipment equipment |
||||||
| £ | £ | £ | £ | £ | ||
| Cost Cost |
||||||
| Cost at 1 January 2025 Additions Cost at 1 January2025 Additions |
1 ,479 1,479 - |
3,625 3,625 = |
22,787 22,787 - |
1 1 ,472 11,472 - |
39,363 39,363 - |
|
| Disposals Disposals |
||||||
| As at 31 December 2025 As at 31 December2025 |
1 ,479 1,479 |
3,625 3,625 |
22,787 22,787 |
11 ,472 11,472 |
39,363 39,363 |
|
| Depreciation Depreciation |
||||||
| Depreciation at 1 January 2025 Charge for the year Depreciation at 1 January 2025 Charge forthe year |
- - |
2,587 435 2,587 435 |
22,787 22,787 - |
11 ,472 11,472 |
36,846 435 36,846 435 |
|
| As at 31 December 2025 As at 31 December 2025 |
- | 3,022 3,022 |
22,787 22,787 |
11 ,472 11,472 |
37,281 37,281 |
|
| Net Book Value Net Book Value |
||||||
| As at 31 December 2025 As at 31 December2025 |
1 ,479 1,479 |
603 603 |
- | - | 2,082 2,082 |
|
| As at 31 December2024 Asat31December2024 |
1 ,479 1,479 |
1 ,038 1,038 |
- | - | 2,517 2,517 |
The The Cups Cups are are used used for for direct direct charitable charitable purposes purposes at at the the Fruit Fruit Show Show and and Competition. Competition. The The computer computer and and other other
equipment equipment are are used used[for] for administration administration purposes. purposes.
| 8 8 |
INVESTMENTS INVESTMENTS |
2025 2025 |
2024 2024 |
|---|---|---|---|
| £ | £ | ||
| Investments (M & G Charifund) Investments (M & G Charifund) |
|||
| Market value at 1 January 2025 Marketvalue at 1 January 2025 |
12,088 12,088 |
11,781 11,781 |
|
| (Loss)/Gain on Investment (Loss)/Gain on Investment |
2,095 2,095 |
307 307 |
|
| Marketvalue at 31 December 2025 Marketvalue at31 December2025 |
14,183 14,183 |
12,088 12,088 |
|
| Historical cost at 31 December2025 Historicalcostat31December2025 |
1,253 1,253 |
1,253 1,253 |
| The fair value of listed investments is determined by reference to The fairvalue of listed investments is determined by reference to |
the mid-market value price at 31 December the mid-marketvalue price at 31 December2025 |
2025 2025 |
|
|---|---|---|---|
| 9 9 |
CURRENT ASSET INVESTMENTS CURRENTASSET INVESTMENTS |
2025 2025 |
2024 2024 |
| £ | £ | ||
| Nationwide Building Society Nationwide Building Society |
1 ,222 1,222 |
501 501 |
|
| 1,222 1,222 |
501 501 |
||
| 10 10 |
DEBTORS DEBTORS |
2025 2025 |
2024 2024 |
| Trade debtors Other debtors - Overpaid PAYE Trade debtors Other debtors - Overpaid PAYE |
2,006 21 2,006 21 |
9,009 9,009 - |
|
| Prepayments Prepayments |
4,383 4,383 |
4,075 4,075 |
|
| VAT VAT |
2,235 2,235 |
2,397 2,397 |
|
| 8,645 8,645 |
15,481 15,481 |
-14-14-
THE THE MARDEN MARDEN[FRUIT] FRUIT SHOW[SHOW SOCIETY] SOCIETY[ CIO] CIO (MFSS)[(MFSS)]
NOTES NOTES[TO] TO THE THE[FINANCIAL] FINANCIAL STATEMENTS STATEMENTS FOR THE YEAR FOR THE YEAR[ENDED] ENDED[31] 31 DECEMBER DECEMBER 2025 2025
| 11 11 |
CREDITORS: amounts falling due within one year CREDITORS: amounts falling due within one year |
CREDITORS: amounts falling due within one year CREDITORS: amounts falling due within one year |
2025 2025 |
2024 2024 |
||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Trade creditors Trade creditors |
6,122 6,122 |
14,860 14,860 |
||||
| Other creditors Other creditors |
- | - | ||||
| PAYE PAYE |
- | 569 569 |
||||
| VAT VAT |
- | PB | ||||
| Pension Pension |
134 134 |
200 200 |
||||
| Accruals Accruals |
1 ,900 1,900 |
1 ,900 1,900 |
||||
| Hire purchaseobligations Hire purchase obligations |
- | - | ||||
| 8,156 8,156 |
17,529 17,529 |
|||||
| 12 12 |
RESTRICTED FUNDS RESTRICTED FUNDS |
At | Transfer Transfer |
At 31 At 31 |
||
| 1st Jan 2025 1stJan 2025 |
Income Income |
Expenditure Expenditure |
between funds between funds |
December 2025 December 2025 |
||
| 2025 2025 |
£ | £ | £ | £ | ||
| Education programme Education programme |
(1 ,644) (1,644) |
32,590 32,590 |
(27,488) (27,488) |
- | 3,458 3,458 |
|
| 2024 2024 |
||||||
| Education programme Educationprogramme |
7,443 7,443 |
20,855 20,855 |
(29,942) (29,942) |
- | (1 ,644) (1,644) |
Education Education programme programme
This This programme programme[offers] offers free[free] workshops workshops to to children children from from EFYS EFYS (Early (Early Years Years Foundation Foundation Skills) Skills) and and Key Key stages stages 1-4 1-4 through through out out[the] the UK. UK. A A[substantial] substantial library[library] of[of] online online resources resources is[is] also[also][available] available for[for][download] download from[from] the[the] charity's charity's website. website. Dedicated Dedicated sponsorship sponsorship has has seen seen[the] the programme programme develop[develop] from[from] solely solely a a primary primary school school resource resource using[using] colourful colourful characters characters and and hands hands on on activities activities[to] to educate educate young young children[children] about[about] where where their their fruit[fruit] comes comes from[from] to to an an initiative initiative that that engages engages[teenagers] teenagers[about] about[the] the career career[opportunities] opportunities[within] within[the] the sector.[sector.]
| ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NETASSETS BETWEEN FUNDS |
Unrestricted Unrestricted |
Restricted Restricted |
Total Total |
|---|---|---|---|
| Funds Funds |
Funds Funds |
Funds Funds |
|
| 2025 2025 |
£ | £ | £ |
| Fixed Assets Fixed Assets |
2,082 2,082 |
- | 2,082 2,082 |
| Investments Investments |
14,183 14,183 |
- | 14,183 14,183 |
| Current Assets Current Assets |
94,877 94,877 |
3,458 3,458 |
98,335 98,335 |
| Current Liabilities Current Liabilities |
(8, 156) (8,156) |
- | (8, 1 56) (8,156) |
| 102,986 102,986 |
3,458 3,458 |
106,444 106,444 |
|
| 2024 2024 |
|||
| Fixed Assets Fixed Assets |
2,517 2,517 |
- | 2,517 2,517 |
| Investments Current Assets Investments CurrentAssets |
12,088 87,577 12,088 87,577 |
(1 ,644) - (1,644) |
12,088 85,933 12,088 85,933 |
| Current Liabilities Current Liabilities |
(17,529) (17,529) |
- | (17,529) (17,529) |
| 84,653 84,653 |
(1 ,644) (1,644) |
83,009 83,009 |
13 13 ANALYSIS ANALYSIS OF OF NET ASSETS NET ASSETS BETWEEN BETWEEN FUNDS FUNDS
-15-15-
THE THE MARDEN MARDEN FRUIT FRUIT SHOW SHOW SOCIETY SOCIETY CIO[CIO] (MFSS) (MFSS)
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] DECEMBER DECEMBER 2025 2025
14 14 INDEPENDENT EXAMAINATATION INDEPENDENT EXAMAINATATION FEE FEE The The independent independent examination examination[fee] fee is[is] E850.00 £850.00
15 15 RELATED RELATED PARTY[PARTY ] TRANSACTIONS TRANSACTIONS
There There were were related[related][party] party transactions transactions[in] in the[the] year, year, Chris[Chris][Morris,] Morris, Treasurer, Treasurer, is is the the CFO CFO of of Avalon Avalon Fresh Fresh Ltd.[Ltd.]
During During[the] the year year Avalon[Avalon][Fresh] Fresh Ltd[Ltd][paid] paid £5,750[€5,750] to[to] the[the] Society Society (2024:[(2024:] E850.00) £850.00) in[in] respect respect of[of] sponsorship. sponsorship.
Claire Claire Seymour, Seymour, Chair Chair of Trustee's,[of][Trustee's,] is is a a director[director] and and PSC PSC for for NP NP Seymour Seymour Ltd.[Ltd.] During During the the year year NP NP Seymour Seymour
paid paid E7,000 £7,000 (2024: (2024: E7,000) £7,000) in in respect respect of of sponsorship. sponsorship. Jonathan Jonathan Blackman, Blackman, Trustee, Trustee, is is an an Employee Employee of[of] HL HL Hutchinson Hutchinson[Ltd.] Ltd. During During the[the] year year HL HL Hutchinson[Hutchinson] paid[paid]
27,000 £7,000 (2024 (2024 : : E7000) £7000)
NP NP Seymour Seymour received received a a 10% 10% reduction reduction on on their their trade trade stand stand for for being being a a major major sponsor sponsor
HL HL Hutchnson Hutchnson received received a a[10%] 10% reduction reduction on on their their[trade] trade stand stand for for being being a a major major sponsor sponsor HL HL Hutchinson Hutchinson received received a a 50%[50%] reduction reduction on on their their membership membership[subscription] subscription
K. K. Kelliher Kelliher received received a a 20% 20% reduction reduction on on her her membership membership subscription subscription
-16-16-
MARDEN MARDEN[FRUIT] FRUIT SHOW SHOW SOCIETY SOCIETY CIO[CIO] (MFSS)[(MFSS)]
IAGEMENT IAGEMENT INFORMATION INFORMATION THE THE[YEAR] YEAR ENDED ENDED[31] 31 DECEMBER[DECEMBER] 2025 2025
| Show Show |
Competition Competition |
Education Education |
Total Total |
Total Total |
|
|---|---|---|---|---|---|
| 2025 2025 |
2025 2025 |
2025 2025 |
2025 2025 |
2024 2024 |
|
| £ | £ | £ | £ | £ | |
| Income Income |
|||||
| Stand rent Stand rent |
85,671 85,671 |
- | - | 85,671 85,671 |
78,846 78,846 |
| Sponsorship / Donations Sponsorship / Donations |
14,400 14,400 |
9,000 9,000 |
28,790 28,790 |
52,190 52,190 |
60,402 60,402 |
| Dinner Dinner |
- | - | - | - | - |
| Misc. Show income Misc. Show income |
12,456 12,456 |
- | - | 12,456 12,456 |
- |
| Education other shows Education other shows |
- | - | 3,800 3,800 |
3,800 3,800 |
55 55 |
| Education workshops Education workshops |
- | - | - | - | 120 120 |
| 112,527 112,527 |
9,000 9,000 |
32,590 32,590 |
154,117 154,117 |
139,423 139,423 |
|
| Expenditure Expenditure |
|||||
| Wages Wages |
- | - | 18,588 18,588 |
18,588 18,588 |
19,328 19,328 |
| Rent of building Rent of building |
14,863 14,863 |
- | - | 14,863 14,863 |
14,410 14,410 |
| Shell schemes, Walling & Electric Shell schemes, Walling & Electric |
14,741 14,741 |
- | - | 14,741 14,741 |
1 1 ,990 11,990 |
| Security Security |
1,874 1,874 |
- | - | I ,874 1,874 |
1,938 1,938 |
| Registration and tickets Registration and tickets |
- | - | - | - | 95 95 |
| Catering Catering |
2,724 2,724 |
- | - | 2,724 2,724 |
1 ,872 1,872 |
| Sundry hire costs Sundry hire costs |
1 ,256 1,256 |
- | - | 1,256 1,256 |
1,261 1,261 |
| Other expenses Otherexpenses |
5,697 5,697 |
3,170 3,170 |
- | 8,867 8,867 |
7,027 7,027 |
| Advertising Advertising |
8,438 8,438 |
- | - | 8,438 8,438 |
4,585 4,585 |
| Prizes Prizes |
- | 6,638 6,638 |
- | 6,638 6,638 |
6,510 6,510 |
| Printing and distribution Printing and distribution |
- | - | - | - | - |
| Materials & samples Materials & samples |
- | - | - | - | 669 669 |
| Bad Debts written off Bad Debts written off |
941 941 |
- | - | 941 941 |
- |
| Labour & Forklift for Show Labour& Forklift forShow |
4,230 4,230 |
- | 4,230 | 6,056 6,056 |
|
| Contractor Contractor |
- | - | 4,411 4,411 |
4,411 4,411 |
- |
| Travel & Subsistence Travel & Subsistence |
80 80 |
- | 1,139 1,139 |
1,219 1,219 |
1,106 1,106 |
| Van Costs & HP Interest Van Costs & HP Interest |
- | - | 2,669 2,669 |
2,669 2,669 |
2,685 2,685 |
| Sundry Sundry |
- | - | 681 681 |
681 681 |
245 245 |
| 54,844 54,844 |
9,808 9,808 |
27,488 27,488 |
92,140 92,140 |
79,777 79,777 |
|
| Contribution to surplus Contributiontosurplus |
57,683 57,683 |
(808) (808) |
5,102 5,102 |
61 ,977 61,977 |
59,646 59,646 |