THE WORLD PLOUGHING ORGANISATION
Financial Statements for the year ended 31 December 2023
Charity Number 221603

THE WORLD PLOUGHING ORGANISATION
TRUSTEES ANNUAL REpoKr
FOR THE YEAR TO 31 DECEMBER 2023
The World Ploughing Organisation was founded in 1952 and is a registered charity, number
221603. Its address is clo Saint &Co.. Unit7b, Lakeland Busine&8 Park, Cockermouth. Cumbria.
The Charity's Trustees during the year to 31 December 2023 were
Mr LG8mmelvind- Mr P Gladwell- MrALaurinovics
The objects of the charity are:
al To foster and preserve the art and improve the skill of ploughingthe Land.
blTo promoteworld Championship Ploughingcontests.
cl To provide for (Jemonstration work and trade dispLays.
dl To urge the development and adoption of improved techniques and aids to man in all branches
of agriculture.
el To foster 8 vigorous spirit of co-operation and enterprise in producing food for an increasing
world population.
fl By these means to encourage fellowship and understanding amongst the peoples of all races.
nation81ities and of different affiliations.
gi To support and co-operate with other charitable bodies or associations in the furtherance of
these objects.
The charity is staffed by one fulltime officerassisted by members ofthe Board, the Hon. Treasurer
and the Trustees. The 67th World Ploughing Contest was held in Ireland, which, as with previous
contests, proved very successful bringing together ploughmen from around the world.
The Organisation's considers that there are SLrfficient reserves to continues to be financially
sound. The Organisation has to retain such reserves in the event of any member organising the
annual championship becoming insolvent or unable to meet in full its financial obligations
regarding the contest.
Responsibilities ofthe trustees= The law applicableto charities in England and 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 preparingthese financial statements. the Trustees are required to..
select Skjitable accounting policies and then applythem consistently; • observethe methods and
principles in the Charities SORP:
make judgements and estimates that are reasonable and
prudent.
prepare the financi81 ststements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting Tecord$ which 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 an(J The Charity (Accounts and
Reports) Regulations 2008. The trustees are also responsible for safeguarding the assets of the
charity and hence fortaking reasonable steps for the prevention and detection of fraud and other
irregularities.
The attached accounts comply with the current statutory requirements and this report. together
with the Accounts were approved bytheTrustees ata meetingofTrustees held on 12 August 2024.
Signed on behalf of the Trustees
L G8mmelvind
Trustee
6 January 2026

THE WORLD PLOUGHING ORGANISATION
CHARITY NUMBER 221603
RECEIPT5 ANO PAYMENTS ACCOUNT
YEAR TO 31 DECEMBER 2023
Unrestrirted
funds
Restricted
funds
Total
2023
Total
2022
Note
RECEIPTS
INCOME RECEIPTS
From Voluntary Sources=.
Affiliation Fees
Joinin8 fee
Refund bank charges
Refund travel
From Assets'.-
Bank Interest
5L051
51.051
8,032
705
TOTAL RECEIPTS FOR YEAR
51,535
51,535
8,737
PAYMENTS
CHARrrA8LE A￿1VITy DIRE￿ EXPENDITURE
Travel, Prize5. Replica PIou8hs etc.
GOVERNANCE COSTS
Office Salary
Office Costs and Expenses
Insurance
Bank Charges
Rent
Independent Exarniner
Treasuree5 fee
16,437
16,437
11,103
87.628
87,628
8.590
2.777
715
364
715
715
428
19.479
428
3&5
1.440
TOTAL PAYMENTS IN YEAR
125,570
125,570
24.989
NET IpAYMENfsii RECEIPTS FOR YEAR
BANK ACCOUNT BALANCES AT I IANUARY
174.0351
256,150
174,0351
256,150
116,2521
272.402
BANK ACCOUNT BALANCE AT 31 DECEMBER
182.115
182.115
256.150
Page 2

THE WORLD PLOUGHING ORGANISATION
CHARITY NUMBER 221603
srATEMENT OF ASSET5 AND UABIUTIES
YEAR TO 31 DECEMBER 1023
Unrestricted
funds
Restricted
funds
Total
2023
Total
2022
Note
CASH FUN05
Bank Current Account
182.115
182.115
256.150
TOTAL CASH FUNDS
182.115
182.115
256.150
OTHER MONETARY ASSEfs
Affiliation Fees
1&4
553
553
95
553
553
95
UABILITIES
Accruals and Deferred Income
4.870
4,870
.239
Approved by the 8oard of Trustees on 12 August 2024 and signed on its behalf by
L Gammelvind
Chairman
6 January 2026
Page 3

THE WORLD PLOUGHING ORGANISATION
Y￿70310E￿￿EI2025
untry
2023
2023Crndft
1.5
Be￿"v￿
Onada
1.610
L6111
L3rLI
Lao)
Qech REP
2289
li
Ell61￿￿
Est¢ni*
1.611J
l3(N)
FSnknd
13
1.61
L610
Gorma
li
2.3rKI
Uthuan
41
14*hedands
L61fy
13LYJ
t4**2e*
99
2J
L610
13
Norway
l3
J55w IfEetakwfium1020Lwdl
slot￿nd
Sknpnia
ed
L6
Lsgg
30)
1289
5vl￿zerl￿d
77
ID3
270
L6
i$.ni
51051
67.677
553
3.4YJ

THE WORLD PLOUGHING ORGANISATION
YEAR TO 31 DECEMBER Z023
December
2023
December
2022
Note 2.
Travel (see Note 61
Repairs to Trophies and Equipment
16,437
11.103
16,437
11.103
Note 3.
Treasijrer fee12023 paid January 20241
Receipt Books
1,440
2023
2022
Note 4.- Oebtors
Outstanding Affiliation Fees
553
95
2023
2022
Note 5 - Creditors
Credits following fee reduction
Office salary (paid Jufy 20231 É20,0
Office costs Ipaid July 20231 É3.¢K)O
P Gladwell Travel Expenses Ipaid Jan 20231
Treasurer fee Ipaid January 20241
Expenses for 2022 competition É2,316
3,430
16.721
17,613
2.664
1.585
2,068
4.870
40,651
Page S

WORLD PLOUGHING ORGANISATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENOED 31 DECEMBER 2023
Independent Exarninerfs Repurt to theTNstees of World Plou£hinE Oreani5ation l*he Charity'l
I report to the charityTrustees on my examination of the accounts of the Charityforthe year ended 31
December 2023.
Responsibiltties and Basis of Report
As the Trustees of the Charity you are responsible for the p￿paratiOn of the accounts in accordance with the
requirements of the Charities Act 20111'the 2011 Aci'l.
I report in respect of my examination of the Charity's accounts carried out under section 145 rjf the 2011 Act
and in carrying out my examination I have followed ihe applitable Directions given by the Charity Commission
under section 145ISllbl of the 2011 Act.
Independent Examiner'$5tatement
I have cornpleted my examinarion. I confirm that no matters have cometo my attention in connection with the
examination giving me cause tr) believe that in any material respett=
accounifing record5 were not kept in respect of the Charity as required by section 130 of the 2011 Act.. or
the accounts do not accord with those records- or
3. the accounts do not cornply with the applicable requirements concernir¢g the fDrm and content of
accounts set out in the Charities (Account5 and Reports) Regulations 2tK)8 other than any requirement
that the aciounts give a'true ènd fair. Mew which is not a matterconsidered as part of an independent
examination.
I have no concerns and have corne across no other rn3tters io connection with the examination to which
ttention should be drawn in this reFK)rt in order to enable a proper understanding of the accounts to be
reached.
This report is made solely to the Charity'5 Trustees. as a b)¢fv, in accordance wtth Part 4 of the Charities
IAccounts and Reportsl Regularion$ 2CO8_ My work has been undèrtaken 50 that I might State to the Charity's
Trustees those matters l am requrred to state to them in an Independent Examiner's Report and for no other
purpose. To the fullest extent pemitted by law. I do not accept or assume responsibility to anyone other than
the Charity and the Charity's Trustee5 as a t>ody. for my work or for this rewrt.
Signed=
rt&>4
Dated= 6 Janvary 2026
Karen Rae FCCA
Arrnstrong Watson LLP
Chartered Accountants
Dumfries
Page 6